Applying the Determination Letter Application Procedure Rules

Revenue Procedure (Rev. Proc.) 2023-37 sets forth the procedures for an adopting employer of a qualified preapproved plan or a 403(b) pre-approved plan to apply for a determination letter regarding the adopting employer’s plan.

The rules regarding the application procedures for a determination letter apply to:

• an application for a determination letter submitted by an adopting employer regarding a Cycle 4 (or later) DC qualified preapproved plan; 
• an application for a determination letter submitted by an adopting employer regarding a Cycle 4 (or later) DB qualified pre-approved plan; and 
• an application for a determination letter submitted by an adopting employer regarding a Cycle 2 (or later) 403(b) pre-approved plan.