Determination Letters for Multiple Employer Plans (Posted July 22, 2003) Technical Tip 101: The following question and answer were from the IRS Employee Plans Corner website: Per the changes made to the determination letter program for Multiple Employer Plans by Announcement 2001-77, does each adopting employer have to come in for an individual determination letter? Response: Under the old procedures, each employer maintaining the plan had to submit a Form 5300 application. Under the new procedures, the sponsors of the plan have two choices: Submit just for a determination letter on the plan; or Submit for letter on the plan and a letter for each employer maintaining the plan who wants an individual letter. Note: All adopting employers do not have to submit for a determination letter. View all Tips © 2012 Reish Luftman Reicher & Cohen, a Professional Corporation Important notice: Answers are provided as general guidance on the subjects covered in the question and are not provided as legal advice to the questioner's situation. Any legal issues should be reviewed by your legal counsel to apply the law to the particular facts of your situation.