Carol V. Calhoun
The author of this site has now retired. The contents of this site are maintained for archival purposes only, and may not be up to date.
Use this checklist to determine which retirement plans can use pre-approved plan documents to satisfy the requirements for preferential tax treatment under the Internal Revenue Code (I.R.C.). The IRS maintains preapproved plan programs pursuant to Rev. Proc. 2023-37, (1) for retirement plans described in I.R.C. § 401(a) (qualified plans), and (2) for annuity contracts or custodial accounts described in I.R.C. § 403(b) (403(b) plans). The programs available for pre-approved plans are different depending on the type of plan and the type of employer.
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