On April 5, 2018, the IRS announced the potential expansion of the scope of the determination letter program for individually designed plans during the 2019 calendar year. In Notice 2018-24, the IRS requested comments on specific types of plans for which the Treasury Department and the IRS should consider accepting determination letter applications in circumstances other than for initial qualification and qualification upon plan termination.

Comments that suggest expanding the scope of the program for a particular type of plan should not merely state the type of plan, but also should specify the issues applicable to that type of plan that would justify review of that particular plan type under the determination letter program. Such issues may include specific plan features and special plan designs applicable to that type of plan, or unresolved questions of qualification in form regarding that type of plan.

Comments are due to the IRS by June 4, 2018. The Treasury Department and the IRS will issue guidance if they identify any additional types of plans for which plan sponsors may request determination letters during the 2019 calendar year.