Pre-Approved Plans Program

Code of Federal Regulations (CFR) Section 601.201(a)(1) of the Statement of Procedural Rules (26 C.F.R. section 601.201(a)(1)) provides that it is the practice of the Internal Revenue Service (“IRS”) to answer inquiries of individuals and organizations, whenever appropriate in the interest of sound tax administration, as to their status for tax purposes and as to the tax effects of their acts or transactions. Revenue Procedure 2023-37, and its successors, set forth the procedures of the IRS for issuing opinion letters confirming that the form of a provider’s plan satisfies the qualification requirements under IRC sections 401, 403(a), and 4975(e)(7) or satisfies the requirements under IRC section 403(b).

The latest form for Pre-Approved Plans Program expires 2027-07-31 and can be found here.

Rev. Proc. 2023-37 Section 9.02(6) and 9.06(6)

Federal Enterprise Architecture: General Government - Taxation Management