Save time with our cheat sheets, fact sheets, checklists & books!

February 16, 2009

Notification letter

Your Guide


Notification letter


Letter issued by the IRS or to the IRS , notifying the receiving party about the qualified status of a plan, or seeking a determination as to the qualified status of a plan.

Examples of notification letters include the following:

  • Notification Letter – A “notification letter” is a written statement issued by the Service to a regional prototype plan sponsor or mass submitter under Rev. Proc. 89-13 as to the acceptability of the form of an M&P plan and any related trust or custodial account under §§ 401(a), 403(a), and 501(a). Revenue Procedure 2000-20
  • TRA ’86 Opinion or Notification Letter – A “TRA ’86 opinion or notification letter” is a favorable opinion or notification letter issued by the Service on or after January 4, 1990, under Rev. Proc. 89-9 or Rev. Proc. 89-13, which considers the effect of the Tax Reform Act of 1986, Pub. L. 99-514 (TRA ’86). Revenue Procedure 2000-20
    1. Notification letters to the IRS may include those from the plan sponsor, regarding the plans failure to operate in compliance with regulatory requirements, and the corrective procedures that has been or will be taken.

Referring Cite

Revenue Procedure 2000-20, IRS plan correction procedures

Additional Helpful Information


Written By

Denise Appleby

Denise is CEO of Appleby Retirement Consulting Inc., a firm that provides IRA resources for financial/ tax/legal professionals. She has over 20 years of experience in the retirement plans field, which includes training and technical consultation.

Denise writes and publishes educational /marketing tools for advisors; available at Denise co-authored several books on IRAs

Denise is a graduate of The John Marshall Law School, where she obtained a Masters of Jurisprudence in Employee Benefits, and has earned 5 professional retirement designations.
She has appeared on numerous media programs, sharing her insights on retirement tax laws.


Keep Learning


Definition A deduction is a Tax write-off which is allowed for contributions to traditional IRAs or employer sponsored plans. Individuals who are active participants are

Annual Addition Limit

Definition The annual Addition limit is the maximum amount that may be added to a defined contribution plan on behalf of a participant for any

SIMPLE 401(k) Plan

Definition A SIMPLE 401(k) plan is a 401(k) plan  established by a small business for it’s employees. Earnings accrue on a tax-deferred basis and distributions

Salary Deferral Contribution

Definition A contribution made pursuant to a participant’s election to have a portion of his/her salary/wages  contributed to his/ her employer sponsored plan  rather than

Be among the first to know when

IRA Rules