Comments Regarding Advance Determinations on 403(b)s

Interested persons may submit written comments to the IRS regarding whether a 403(b) meets the requirements of Internal Revenue Code Section 403(b). 

Those comments must be received by the IRS Employee Plans Determinations office by the 45th day after the day on which that office receives the application for determination. They must be in writing and signed by the interested persons or by their authorized representative, and be addressed to: 

Internal Revenue Service 
EP Determinations 
Attn: Customer Service Manager 
P.O. Box 2508 
Cincinnati, OH 45202 

Comments must contain the following information: 

• the names of the interested persons making the comments; 
• the name and taxpayer identification number of the applicant for a determination; 
• the name of the plan, the plan identification number, and the name of the plan administrator; 
• whether the persons submitting the comment are: (a) Employees eligible to participate under the plan; (b) Former employees with an account balance under the plan; (c) Beneficiaries of deceased former employees who are eligible to receive or are currently receiving benefits under the plan; or (d) Employees not eligible to participate under the plan; 
• the specific matters raised by the interested persons on the question of whether the plan meets the requirements of § 403(b), and how such matters relate to the interests of the persons making the comment and 
• the address of the interested person submitting the comment (or if a comment is submitted jointly by more than one party, the name and address of a designated representative) to which all correspondence including a notice of the Service’s final determination with respect to the plan meeting the requirements 403(b) should be sent. The designated representative may be one of the interested persons submitting the comment or an authorized representative. If two or more interested persons submit a single comment and one person is not designated in the comment as the representative for receipt of correspondence, a notice of determination mailed to any interested person who submitted the comment shall be notice to all the interested persons who submitted the comment.