IRS Sets New Mailing Address for Employee Plans Submissions

The IRS has changed the mailing address to which a variety of employee plans submissions are to be sent. Among the forms that should be sent to the new address are applications for a determination for employee benefit plans and for approval of prototype or employer-sponsored IRAs.

The new address is:
Internal Revenue Service
7940 Kentucky Drive
MS 31A
Florence, KY 41042

This address change applies to:

• Form 5300, Application for Determination for Employee Benefit Plan
• Form 5306, Application for Approval of Prototype or Employer Sponsored Individual Retirement Arrangement (IRA)
• Form 5306-A, Application for Approval of Prototype Simplified Employee Pension (SEP) or Savings Incentive Match Plan for Employees of Small Employers (SIMPLE IRA Plan)
• Form 5307, Application for Determination for Adopters of Modified Volume Submitter Plans
• Form 5308, Request for Change in Plan/Trust Year
• Form 5310, Application for Determination Upon Termination
• Form 5310-A, Notice of Plan Merger or Consolidation, Spinoff, or Transfer of Plan Assets or Liabilities; Notice of Qualified Separate Lines of Business
• Form 5316, Application for Group or Pooled Trust Ruling
• Letter rulings under Revenue Procedures 87-50, 90-49, 2003-16, 2010-52, 2017-55, 2017-57, or 2019-4.  
• Nonbank trustee approval letters under Section 3.07 of Rev. Proc. 2019-4.

The IRS says that the address change does not apply to pre-approved plan submissions under Rev. Proc. 2017-41. The address has not changed from that stated in Rev. Proc. 2019-4.

Under Rev. Proc. 2019-4, requests for:

• M&P opinion letters and for VS advisory letters on the form of pre-approved employee plans under Code Sections 401 or 403(a) and the exempt status of any related trust under Section 501, regarding submissions made under cycles before the third six-year remedial amendment cycle, under Rev. Proc. 2015–36;
• opinion letters on the form of pre-approved employee plans under Sections 401 or 403(a) for the third (and subsequent) six-year remedial amendment cycles, under Rev. Proc. 2017–41; and
• 403(b) prototype opinion letters and for 403(b) VS advisory letters for 403(b) pre-approved plans under Rev. Proc. 2013–22
• are sent to this address:

Internal Revenue Service
Attn. Pre-Approved Plans Coordinator
P.O. Box 2508
Rm. 6-403: Group 7521
Cincinnati, OH 45201

Applications that have recently been sent or correspondence sent to the previous address do not need to be resubmitted; the IRS says that such mail will be forwarded to the new address.