A Non-Prototype Plan is a type of retirement plan that is not pre-approved by the IRS and is usually created by a financial advisor, attorney, or plan provider to meet the specific needs of a business. Unlike prototype plans, which are standardized and easier to set up, non-prototype plans are more customizable and may offer greater flexibility in how the plan is designed and managed. However, because they aren’t pre-approved, these plans usually require more oversight and may need to go through additional reviews to ensure they meet IRS rules. They are often used by larger businesses or those with more complex retirement planning needs.