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Department of the Treasury
Internal Revenue Service
Instructions for Form 5307

(Rev. June 2023)
Application for Determination for Adopters of
Modified Nonstandardized Pre-Approved Plans

Section references are to the Internal Revenue for each participant and for benefits are not a governmental plan, with a
Code unless otherwise noted. based only on: normal retirement age that does not
1. The amount contributed to the satisfy any of the safe harbors of the
What's New participant’s account; and proposed regulations, or.
The form and instructions have been 2. Any income, expenses, gains, 3. A nonstandardized plan
updated to be completed on Pay.gov as and losses, and any forfeitures of regarding a partial termination.
of July 1, 2023. Revised form. The form accounts of other participants that may See Rev. Proc. 2023-4 section 12.02
and the instructions have undergone be allocated to the participant’s for a description of issues for which a
major revisions in the format and account. Form 5300 may be filed.
information required.
A defined benefit (DB) plan is any
Review these documents before plan that is not a DC plan. Where To File
completing the application. File Form 5307 at the address indicated
Note. A DB plan cannot be amended to below.
Note. The Determination Letter (DL) become a DC plan. If a sponsor of a DB
As of July 1, 2023, the IRS requires
program is administered under Rev. plan attempts to amend the plan to
that Form 5307 be completed and
Proc. 2023-4 (updated annually), and become a DC plan, or if the merger of a
submitted through Pay.gov. To submit
Rev. Proc. 2016-37, as modified by DB plan with a DC plan results solely in
Form 5307, you must:
Rev. Proc. 2017-41 and 2019-20. a DC plan, the DB plan is considered
terminated. 1. Register for an account on
Pay.gov;
Future Developments
For the latest information related to Termination of Plan 2. Enter “5307” in the search box,
Form 5307 and its instructions, such as If the plan is terminated, file Form 5310, select Form 5307; and
legislation enacted after they were Application for Determination Upon 3. Complete the form. Pay.gov can
published, go to www.IRS.gov/ Terminating Plan. If benefit accruals or accommodate only one uploaded file.
Form5307. contributions have ceased, the plan and Consolidate your attachments into a
trust will not be considered terminated single PDF file, which cannot exceed
Disclosure Request by until an official action to terminate has 15MB. If your PDF file exceeds the
occurred. 15MB, limit remove any items over the
Taxpayer
limit and fax them to IRS Employee
A taxpayer can authorize the IRS to Plans at 844-255-4818.
Who May File
disclose and discuss the taxpayer’s
return and/or return information with any File Form 5307, if this is a
person(s) the taxpayer designates in a nonstandardized pre-approved plan and How To Complete the
written request. Use Form 2848, Power the employer has made limited Application
of Attorney and Declaration of modifications to the pre-approved plan The application must be signed by the
Representative, if the representative is that do not create an individually employer, plan administrator, or
qualified to sign, or Form 8821, Tax designed plan or an employer amends authorized representative. The
Information Authorization, for this its standardized or nonstandardized signature must be accompanied by the
purpose. See Pub. 947, Practice Before plan solely to add language to satisfy title or authority of the signer and the
the IRS and Power of Attorney, for more the requirements of sections 415 and date.
information. 416, due to the required aggregation of
plans. See section 7.05 and 8.06(3) of It is important that an appropriate
Rev. Proc. 2017-41 and section 12.02 of response be entered for each line item
Public Inspection Rev. Proc. 2023-4 for further (unless instructed otherwise). When
Form 5307 is open to public inspection if information. completing the application, use the
there are more than 25 plan following guidelines.
participants. The total number of Note. Adopters of standardized or • N/A (not applicable) is accepted as a
participants must be shown on line 3e. nonstandardized plans that do not meet response only if an N/A block is
See the instructions for line 3e for a the above conditions may not use Form provided.
definition of participant. 5307. • If a number is requested, a number
In the following circumstances, an must be entered.
General Instructions application for a DL that would • If an item provides a choice of boxes
Purpose of Form otherwise use Form 5307, must be filed to mark, mark only one box unless
on Form 5300. instructed otherwise.
• If an item provides a box to mark,
Type of Plan 1. Multiple employer plans, written responses are not acceptable.
A defined contribution (DC) plan is a 2. Money purchase, target benefit, • The IRS may, at its discretion, require
plan that provides an individual account and defined benefit pension plans that a plan restatement or additional

May 31, 2023 Cat. No. 11833J

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information any time it is deemed determined not to be compatible with Internet and use it immediately to file a
necessary. the nonstandardized pre-approved plan, return. Go to the IRS website at
the application and user fee may be www.IRS.gov/EIN and click on
What To File returned. Employer ID Numbers (EINs).
All applications must contain an original 9. A copy of any compliance • By telephone—Call 800-829-4933.
signature and be accompanied by the statement(s) or closing agreement(s) • By mail or fax—Send in a completed
following. regarding this plan completed during the Form SS-4, Application for Employer
1. A completed Form 5307. current remedial amendment cycle Identification Number, to apply for an
(RAC). EIN.
2. For paper applications submitted
prior to June 1, 2023, Form 8717, User 10. A copy of the required notice to The plan of a group of entities
Fee for Employee Plan Determination interested parties, if applicable. required to be combined under section
414(b), (c), (m), or (o) whose sponsor is
Letter Request. If applicable, include the See Rev. Proc. 2016-37, as more than one of the entities required to
check for the appropriate user fee. amended by Rev. Proc. 2019-20, for a be combined, should only enter the EIN
Submit a separate check for each description of the RACs. of one of the sponsoring members.
application. Make checks payable to Note. See the Procedural This EIN must be used in all
“United States Treasury.” If the user fee Requirements Checklist to ensure that subsequent filings of DL requests, and
is paid through IRS.gov, submit a copy the application package is complete annual returns/reports unless there is a
of the payment confirmation in lieu of before submitting it. Incomplete change of sponsor.
Form 8717. applications may be closed if required
Note. For plans submitted on or after items aren’t included in the submission. Line 1i. Enter the two digits
July 1, 2023, submitting and paying the If the application package is closed as representing the month the plan
user fee through Pay.gov is required. incomplete, the application won’t be sponsor/employer’s tax year ends.
3. A copy of the plan’s latest returned and any user fee paid with the
favorable DL letter, if applicable. application won’t be refunded. (See Note. If you have a foreign address, do
Rev. Proc. 2023-4.) not enter information in lines 1c - 1e.
4. A copy of the most recent opinion
letter issued to the pre-approved plan Line 1j–m. If applicable, complete
these lines and follow the country’s
adopted. Specific Instructions
practice for entering the name of the
5. A complete copy of the Line 1. Enter the name, address, and province, county, or state and the postal
pre-approved plan document, including telephone number of the plan sponsor/ code.
a copy of the completed adoption employer. A “plan sponsor” means:
agreement, if applicable. Line 2. The contact person will receive
1. In the case of a plan that covers copies of all correspondence as
6. A written representation the employees of one employer, the authorized on a Form 2848 or Form
(signature optional) made by the employer; 8821. Either complete the contact’s
provider of the nonstandardized
pre-approved plan under penalty of 2. In the case of a plan sponsored information on this line, or check the box
perjury which explains that the plan of by two or more entities required to be and attach a completed Form 2848 or
the employer is not word-for-word combined under section 414(b), (c), or Form 8821.
identical to the pre-approved plan and (m), one of the members participating in
describes the location, nature, and the plan; or Note. If your person to contact has a
effect of each deviation from the 3. In the case of a plan that covers foreign address, do not enter
language of the pre-approved plan. the employees and/or partner(s) of a information in lines 2c–2e.
7. Form 2848 or other written partnership, the partnership. Lines 2h–k. If a foreign contact, follow
the country's practice for entering the
authorization allowing the Note. The name of the plan sponsor/ name of the province, county, or state,
nonstandardized pre-approved plan employer should be the same name that and the postal code.
provider to act as a representative of the is used when the Form 5500 serie,
employer with respect to the request for Annual Return/Report is filed for this Line 3a. This field is limited to 70
a DL. plan. Line 1a is limited to 70 characters. characters, including spaces. Fill in the
8. Do not submit any interim or other plan name as it should appear on the
amendments to the plan that were Line 1f. Enter the nine-digit employer DL to the extent permitted. Keep in mind
adopted by the nonstandardized identification number (EIN) assigned to that “Employees” and “Trust” are not
provider on behalf of the employer and the plan sponsor/employer. This should necessary in the plan name and will be
considered by the IRS in issuing the be the same EIN that is used when the left off if space does not permit.
opinion letter for the plan. Form 5500 series Annual Return/Report
is filed for this plan. Line 3b. Enter the three-digit plan
number, beginning with ‘‘001’’ and
Note. The IRS may, in any event, Do not use a social security continuing in numerical order for each
request evidence of adoption of interim ! number or the EIN of the trust. plan you adopt (001–499). The
amendments during the course of its CAUTION numbering will differentiate your plans.
review of a particular plan. The number assigned to a plan must not
The plan sponsor/employer must
Note. Deviations from the language of have an EIN. A plan sponsor/employer be changed or used for any other plan.
the approved nonstandardized without an EIN can apply for one in one This should be the same number that is
pre-approved plan will be evaluated of the following ways. used on the Form 5500 series Annual
based on the extent and complexity of • Online—Generally, a plan sponsor/ Return/Report
the changes. If the changes are employer can receive an EIN over the

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Line 3c. Plan month means the month the plan sponsor is an S corporation or the other plan, and a copy of pertinent
in which the plans year ends. Enter the a C corporation. provisions from the other plan regarding
the offset.
two-digit month (MM). Line 5b(2). If there has been a change
Line 3d. Enter the plan's original in corporate status, enter the effective Line 14. Attach a statement that
effective date. date of the change. provides the following.
Line 3e. Enter the total number of Line 6. If “Yes,” attach a statement 1. Name of plans involved.
participants. A “participant” is: identifying the plan section(s) that 2. Type of plan.
satisfies the safe harbor (including, if 3. Date of merger, consolidation,
1. Any employee participating in the applicable, the permitted disparity spinoff, or a transfer of plan assets or
plan, including employees under a requirements) and specify the liabilities.
section 401(k) qualified cash or deferred applicable Regulations section (listed
arrangement who are eligible but don’t below) intended to be satisfied. 4. Verification that each plan
make elective deferrals; 1.401(a)(4)-2(b)(2) DC plan with involved was qualified at the time of the
•
2. Retirees and other former uniform allocation formula. merger, consolidation, spinoff, or a
employees who have a nonforfeitable • 1.401(a)(4)-3(b)(3) unit credit DB transfer of plan assets or liabilities.
right to benefits under the plan; and plan. If the plan previously obtained a DL,
3. The beneficiary of a deceased • 1.401(a)(4)-3(b)(4)(i)(C)(1) unit credit only provide information on a
employee who is receiving or will in the DB fractional rule plan. transaction that occurred after the most
future receive benefits under the plan. • 1.401(a)(4)-3(b)(5) insurance recent DL was issued.
Include one beneficiary for each contract plan.
deceased employee regardless of the Line 7. Section 3001 of the Employee Note. Verification includes (1) a copy of
number of individuals receiving benefits. Retirement Income Security Act a prior DL or opinion/advisory letter; (2)
Example. Payment of a deceased (ERISA) of 1974 requires the applicants plan document and, if applicable,
employee’s benefit to three children is subject to section 410 to provide adoption agreement; and (3) interim and
considered a payment to one evidence that each employee who discretionary amendments.
beneficiary. qualifies as an interested party has The plan and amendments submitted
been notified of the filing of the to verify the plan was qualified prior to
Lines 3f and 3g. See Notice 2002-1, application. If “Yes” is marked, it means the merger, consolidation, spinoff, or a
as amplified by Notice 2017-1, for that each employee has been notified transfer of plan assets or liabilities are
further details, including how to as required by Regulation section for information purposes only and will
determine compensation. 1.7476-1. If this is a one-person plan or not be ruled on.
Line 4a. Enter the number that if this plan is not subject to section 410, If applicable, file Form 5310-A,
corresponds to the request being made. a copy of the notice is not required to be Notice of Plan Merger or Consolidation,
attached to this application. If “No” is Spinoff, or Transfer of Plan Assets or
Enter 1 for Initial Qualification—New marked or this line is blank, the Liabilities; Notice of Qualified Separate
Plan. For this purpose, a new plan is a application will be returned. Lines of Business, 30 days prior to the
new plan with an initial remedial
amendment period within the meaning Rules defining “interested parties” merger, consolidation, or transfer of
of Regulations section 1.401(b)-1(d)(1). and the form of notification are in assets or liabilities.
Regulation section 1.7476-1. Line 15. If the plan has been restated
Enter 2 for Initial Qualification—Ex-
isting Plan. If the IRS has not issued a Line 8. Check “Yes” if the plan is a to change the type of plan under
DL for the plan or the plan sponsor governmental plan under section Regulations section 1.401-1, answer
previously did not rely on an opinion/ 414(d). this question “Yes” and attach a
statement explaining the change.
advisory letter. Line 9. Check “Yes” if the plan is a
Enter 3 for Request after Initial Qual- church plan under section 414(e) that Line 16. Check “Yes” and attach an
ification. If the IRS has previously hasn’t made the section 410(d) election. explanation if the plan has any matter
pending before any of the following.
issued a DL for this plan or the plan Line 10. Check “Yes” if the plan
sponsor previously relied on an opinion/ benefits any collectively bargained 1. The IRS (including the Voluntary
advisory letter. employees under Regulations section Compliance Program).
Line 4b. If the plan relied on a 1.410(b)-6(d)(2). 2. Department of Labor.
favorable opinion/advisory letter of a Line 11. Check “Yes” if the plan is an 3. Pension Benefit Guaranty
preapproved plan for the plan’s RAC insurance contract plan under section Corporation (PBGC).
immediately preceding the cycle in 412(e)(3). Fully insured section 412(e) 4. Any court (including bankruptcy
which the application is submitted, (3) plans, other than plans that by their court).
provide (i) the name of the sponsor/ terms satisfy the safe harbor in
practitioner/provider, (ii) date of the Regulations section 1.401(a)(4)-3(b)(5), The attachment should include a
opinion/advisory letter, and (iii) serial are not eligible to have a contact person's name and telephone
number of the opinion/advisory letter. Nonstandardized plan. number and agency or court.
Line 5a. Enter the applicable plan type Line 12. Check “Yes” if the plan utilizes
in the box. the permitted disparity rules of 401(l).
Line 5b(1). If the plan is an ESOP, Line 13. If “Yes,” attach a statement
check the box to indicate whether or not providing the plan name, the EIN of the
plan sponsor/employer, the plan type of

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How To Get Forms and States. Our legal right to ask for the their contents may become material in
information on this form is sections the administration of any Internal
Publications 401(a), 501(a), and 6109, and their Revenue law. Generally, tax returns and
Internet regulations. You are not required to return information are confidential, as
You can access the IRS website 24 obtain approval of the plan; however, if required by section 6103.
hours a day, 7 days a week at you apply for approval, you are required
www.IRS.gov to: to provide the information requested on The time needed to complete and file
• Download forms, instructions, and this form. We need it to determine this form will vary depending on
publications, including accessible whether you meet the legal individual circumstances. The estimated
versions for people with disabilities; requirements for plan approval. Failure average time is:
• Order IRS products; and to provide the requested information

• Use the Interactive Tax Assistant may delay or prevent processing of your
(ITA) to research your tax questions. No request. Providing false or fraudulent
need to wait on the phone or stand in information may subject you to Recordkeeping 28 hr., 27 min.
line. The ITA is available 24 hours a penalties. Learning about the 7 hr., 28 min.
law or the form
day, 7 days a week, and provides you We may disclose this information to Preparing the form 13 hr., 51 min.
with a variety of tax information related the Department of Justice for civil or
to general filing topics, deductions, criminal litigation, and to cities, states, Copying, 1 hr., 36 min.
credits, and income. When you reach the District of Columbia, and U.S. assembling, and
the response screen, you can print the commonwealths and possessions for sending the form
to the IRS
entire interview and the final response use in administering their tax laws. We
for your records. New subject areas are may disclose this information to the
added on a regular basis. Department of Labor or the PBGC for
By Phone and in Person administration of ERISA. This If you have comments concerning the
information may be open to public
Call 800-TAX-FORM (800-829-3676) to accuracy of these time estimates or
inspection if the plan has over 25 plan
order current-year forms, instructions suggestions for making this form
participants. We may also disclose this
and publications, and prior-year forms simpler, we would be happy to hear
information to other countries under a
and instructions (limited to 5 years). You from you. You can send us comments
tax treaty, to federal and state agencies
should receive your order within 10 from www.IRS.gov/FormComments. Or
to enforce federal nontax criminal laws,
business days. you can send your comments to the
or to federal law enforcement and Internal Revenue Service, Tax Forms
For questions regarding this form, intelligence agencies to combat and Publications Division, 1111
call the Employee Plans Customer terrorism. You are not required to Constitution Ave. NW, IR-6526,
Service toll free at 1-877-829-5500. provide the information requested on a Washington, DC 20224.
form that is subject to the Paperwork
Privacy Act and Paperwork Reduc- Reduction Act unless the form displays Do not send any of these forms or
tion Act Notice. We ask for the a valid OMB control number. Books or schedules to this address. Instead, see
information on this form to carry out the records relating to a form or its Where to Fileearlier.
Internal Revenue laws of the United instructions must be retained as long as

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