IRS Employee Plans News (Dec. 2, 2019); IRS Webpage: New Mailing Address for Employee Plans Submissions (Nov. 29, 2019)
The IRS has again changed the address to use for employee plans submissions, revising previously posted information (see our Checkpoint article). Separate addresses are provided for regular mail and private delivery services.
The address for regular mail is:
The address for private delivery services is:
Florence, KY 41042
Submissions that must use the new addresses include determination letter applications on Form 5300 for individually designed retirement plans (including 401(k) plans), applications on Form 5307 by adopters of modified volume submitter plans, applications on Form 5310 for determinations upon plan termination, and nonbank trustee approval letter requests. Letter ruling requests under Rev. Proc. 2019-4 (see our Checkpoint article) should also use these addresses. The mailing address for pre-approved plan submissions (under Rev. Proc. 2017-41—see our Checkpoint article) has not changed—those submissions should still be sent to the address indicated in Rev. Proc. 2019-4. Any submission that has been returned as “undeliverable” should be resubmitted to one of the new addresses.
EBIA Comment: When preparing an IRS submission, it is important to check for the most up-to-date address. The webpage previously indicated that submissions “recently” sent to an outdated address would be forwarded, but this statement no longer appears on the webpage. Recent applicants that used other addresses will know that their applications were forwarded and received by the IRS if they receive an acknowledgement notice. For more information, see EBIA’s 401(k) Plans manual at Sections XXVII.I (“Individually Designed Plan: Limited Determination Letter Program”), XXVII.L (“Pre-Approved Plan: Opinion Letter Program”), and XXXIII.G.2 (“How to File for a Determination Letter on Plan Termination”).
Contributing Editors: EBIA Staff.