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Department of the Treasury
Instructions for Form 5307 Internal Revenue Service

(Rev. June 2014)
Application for Determination for Adopters of
Modified Volume Submitter (VS) Plans

Section references are to the Internal Revenue Public Inspection of other participants that may be
Code unless otherwise noted. allocated to the participant’s account.
Form 5307 is open to public inspection if
What's New there are more than 25 plan A DB plan is any plan that is not a DC
participants. The total number of plan.
The form and the instructions have participants must be shown on line 4e.
undergone revisions in the format and See the instructions for line 4e for a Termination of Plan
information required. Review these definition of participant. If the plan is terminated, file Form 5310,
documents before completing the Application for Determination Upon
application. Some of the revisions were Terminating Plan.
General Instructions
made in accordance with If benefit accruals or contributions
Announcement 2011-82, 2011-52 I.R.B. have ceased, the plan and trust will not
1052, available at www.irs.gov/irb/ Purpose of Form
2011-52_IRB/ar20.html, which An adopter of a Volume Submitter (VS) be considered terminated until an
eliminated demonstrations regarding plan files Form 5307 to request a DL official action to terminate has occurred.
coverage and nondiscrimination from the IRS for the qualification of a Note. A DB plan cannot be amended
requirements and limited Form 5307 modified defined benefit (DB) or a to become a DC plan. If a sponsor of a
applications. defined contribution (DC) plan and the DB plan attempts to amend the plan to
exempt status of any related trust. become a DC plan, or if the merger of a
Note. Rev. Proc. 2014-6, 2014-1 I.R.B. DB plan with a DC plan results solely in
198, available at http://www.irs.gov/pub/ Who May File a DC plan the DB plan is considered
irs-irbs/irb14-01.pdf, contains the File Form 5307, Application for terminated.
guidance under which the Determination for Adopters of Modified
Determination Letter (DL) program is Volume Submitter (VS) Plans, if this is a Where To File
administered. It is updated annually and VS plan that has made limited File Form 5307 at the address indicated
can be found in the Internal Revenue modifications to an approved specimen below:
Bulletin (I.R.B.). The application should plan (that does not create an individually
be filed in accordance with Rev. Proc. designed plan). Internal Revenue Service
2007-44, 2007-28 I.R.B. 54, available at P.O. Box 12192
www.irs.gov/pub/irs-irbs/irb07-28.pdf Note. Adopters of Master and Covington, KY 41012-0192.
(as revised by Ann. 2011-82), and Rev. Prototype (M&P) plans may not use
Proc. 2014-6, as updated, available at Form 5307 and must file Form 5300 if a Requests shipped by express mail or
http://www.irs.gov/pub/irs-irbs/ DL is requested. Adopters of VS plans a delivery service should be sent to:
irb14-01.pdf. Review these documents that do not meet the above conditions
before completing the application. must also file on Form 5300. Internal Revenue Service
201 West Rivercenter Blvd.
Future Developments In certain circumstances, an Attn: Extracting Stop 312
For the latest information related to application for a DL for a VS plan must Covington, KY 41011
Form 5307 and its instructions, such as be filed on Form 5300:
legislation enacted after they were requests regarding 414(m), Private Delivery Services. In addition
published, go to www.irs.gov/form5307. requests regarding 414(n), to the United States mail, you can use
partial termination requests, certain private delivery services
Disclosure Request by multiple employer plans, designated by the IRS to meet the
Taxpayer money purchase, target benefit and “timely mailing as timely filing/paying”
A taxpayer can authorize the IRS to defined benefit pension plans with a rule for tax returns and payments.
disclose and discuss the taxpayer’s normal retirement age earlier than age These private delivery services include
return and/or return information with any 62, or only the following:
person(s) the taxpayer designates in a a procedure requested by the IRS. DHL Express (DHL): DHL Same Day
written request. Use Form 2848, Power Service, DHL Next Day 10:30 am, DHL
See Form 5300 and instructions.
of Attorney and Declaration of Next Day 12:00 pm, DHL Next Day 3:00
Representative, if the representative is Type of Plan pm, and DHL 2nd Day Service.
Federal Express (FedEx): FedEx
qualified to sign, or Form 8821, Tax A DC plan is a plan that provides an
Priority Overnight, FedEx Standard
Information Authorization, for this individual account for each participant
Overnight, FedEx 2Day, FedEx
purpose. See Pub. 947, Practice Before and for benefits based only on:
the IRS and Power of Attorney, for more International Priority, and FedEx
information. 1. The amount contributed to the International First.
participant’s account, and United Parcel Service (UPS): UPS
2. Any income, expenses, gains and Next Day Air, UPS Next Day Air Saver,
losses, and any forfeitures of accounts UPS 2nd Day Air, UPS 2nd Day Air

Jun 10, 2014 Cat. No. 11833J

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A.M., UPS Worldwide Express Plus, Note. Payments for sanction fees, IRS will require the applicant to file Form
and UPS Worldwide Express. compliance fees, etc. should be 5300 and pay the higher user fee.
The private delivery service can tell submitted on separate checks. 10. A copy of any compliance
you how to get written proof of the 3. Form 8905, Certification of Intent statement(s) or closing agreement(s)
mailing date. to Adopt a Pre-approved Plan, if regarding this plan completed during the
applicable as determined under Part III current RAC.
How To Complete the of Rev. Proc. 2007-44. See Rev. Proc. 2007-44 for a
Application 4. A copy of the plan’s latest description of the RACs.
The application must be signed by the favorable DL letter, if applicable. Note. Do not use staples (except to
employer, plan administrator, or 5. A copy of the most recent attach the check to the Form 8717),
authorized representative. advisory letter issued to the VS paper clips, binders, or sticky notes. Do
specimen plan practitioner. not punch holes in the documents.
Note. Stamped signatures are not
acceptable. 6. A complete copy of the plan and
trust instrument and a copy of the Specific Instructions
Incomplete applications may be completed adoption agreement, if
returned to the applicant. For this applicable. Line 1. Enter the name, address, and
telephone number of the plan sponsor/
reason, it is important that an 7. A written representation
employer. A “plan sponsor” means:
appropriate response be entered for (signature optional) made by the VS
each line item (unless instructed sponsor under penalty of perjury, that 1. In the case of a plan that covers
otherwise). In completing the explains that the plan and trust the employees of one employer, the
application: instrument are not word-for-word employer;
N/A (not applicable) is accepted as a identical to the approved specimen plan 2. In the case of a plan sponsored
response only if an N/A block is and describes the location, nature and by two or more entities required to be
provided. effect of each deviation from the combined under sections 414(b), (c), or
If a number is requested, a number language of the approved specimen (m), one of the members participating in
must be entered. plan. the plan; or
If an item provides a choice of boxes
to mark, mark only one box unless 8. Form 2848 or other written 3. In the case of a plan that covers
instructed otherwise. authorization allowing the VS the employees and/or partner(s) of a
practitioner to act as a representative of
If an item provides a box to mark, partnership, the partnership.
the employer with respect to the request
written responses are not acceptable. Note. The name of the plan sponsor/
for a determination letter.
The IRS may, at its discretion, require employer should be the same name that
a plan restatement or additional 9. Any interim amendments that
information any time it is deemed were adopted for qualification changes is used when the Form 5500 series,
necessary. on the applicable cumulative list (CL) Annual Return/Report is filed for this
The application has formatted fields used in reviewing and approving the plan. Line 1a is limited to 70 characters.
that will limit the number of characters underlying VS specimen plan, where the Line 1f. Enter the nine-digit employer
entered per field. VS plan does not authorize the identification number (EIN) assigned to
All data input will need to be entered practitioner to amend on behalf of the the plan sponsor/employer. This should
in Courier 10 point font. adopting employer, and any other be the same EIN that is used when the
Alpha characters should be entered discretionary amendments adopted Form 5500 series Annual Return/Report
in all capital letters. during the current six-year remedial is filed for this plan.
Enter spaces between any words. amendment cycle (RAC). The changes
Spaces do count as characters. to the pre-approved VS plan may be Do not use a social security
either incorporated into the number or the EIN of the trust.
All date fields are entered as an CAUTION!
pre-approved document or separately
eight-digit field (MM/DD/YYYY). The plan sponsor/employer must
attached as amendments to the plan. If
the changes are incorporated into the have an EIN. A plan sponsor/employer
What To File document, include a list describing the without an EIN can apply for one.
All applications must contain an original changes. Do not submit any interim or Online—Generally, a plan sponsor/
signature and be accompanied by the other amendments to the plan that were employer can receive an EIN over the
following: adopted by the VS practitioner on behalf Internet and use it immediately to file a
1. A completed Form 5307. of the employer and considered by the return. Go to the IRS website at
2. Form 8717, User Fee for IRS in issuing the advisory letter for the www.irs.gov/businesses/small and click
Employee Plan Determination Letter plan. on Employer ID Numbers (EINs).
Request. If applicable, include the Note. The IRS may, in any event, By telephone - Call 1-800-829-4933.
check for the appropriate user fee. request evidence of adoption of interim By mail or fax - Send in a completed
Submit a separate check for each amendments during the course of its Form SS-4, Application for Employer
application. Make checks payable to the review of a particular plan. Identification Number, to apply for an
“United States Treasury.” Note. Deviations from the language EIN.
If the user fee is paid through of the approved specimen plan will be The plan of a group of entities
IRS.gov, submit a copy of the payment evaluated based on the extent and required to be combined under section
confirmation in lieu of Form 8717. complexity of the changes. If the 414(b), (c), (m), or (o) whose sponsor is
changes are determined not to be more than one of the entities required to
compatible with the VS program, the

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be combined, should only enter the EIN the adoption of an employer example Amendment 1, or PPA
of one of the sponsoring members. amendment to the plan to incorporate a Amendment). An amendment may
This EIN must be used in all type of plan not allowable in the VS consist of modifications made to several
subsequent filings of DL requests, and program or as of the date the IRS plan provisions that are adopted on the
annual returns/reports unless there is a notifies the practitioner that the plan is same date. Two or more amendments
change of sponsor. an individually designed plan. See with the same adoption date may be
section 15.03 of Rev. Proc. 2011-49. grouped and listed on a single line of the
Line 1i. Enter the two digits table. In this case, enter in column (ii)
representing the month the plan Line 3e. An identical adopter of a
the effective date of the amendment
sponsor/employer’s tax year ends. pre-approved M&P or VS plan is an
with the earliest effective date of any of
employer that made no changes to the
the grouped amendments.
Note. If you have a foreign address, do pre-approved plan document other than
not enter information in lines 1c - 1e. to select among options provided under Column (ii). Enter the date the
the plan or certain changes described in amendment is actually effective under
Line 1j-m. If applicable, complete section 19.03 of Rev. Proc. 2011-49, the plan. For example, if an amendment
these lines and follow the country’s 2011-44 I.R.B. 608 available at is effective on the first day of the first
practice for entering the name of the www.irs.gov/irb/2011-44_IRB/ar08.html. plan year beginning on or after January
province, county, or state and the postal
code. Line 3f. If this answer is “No,” stop. You 1, 2014, and the plan year of the plan
cannot use Form 5307. If you are ends on June 30, the date to be entered
Line 2. The contact person will receive seeking a determination letter, use Form in column (ii) is 07/01/2014.
copies of all correspondence as 5300. Column (iii). If the amendment is in
authorized on a Form 2848 or Form
8821. Either complete the contact’s Line 3g. Use the table in line 3g to list proposed form enter “09/09/9999.”
information on this line, or check the box all the amendments to the plan that Column (iv). If the answer to
and attach a completed Form 2848 or have been adopted during the RAC of question 3f is "yes", and the amendment
Form 8821. the plan in which the application is contains both interim and discretionary
submitted (the “current cycle”), other provisions, mark an "X" in subcolumn
Note. If your person to contact has a than amendments described in the (a) and (b) of column (iv) in the table.
foreign address, do not enter following paragraph.
information in lines 2c - 2e. Column (v). For each individual
Do not list: amendment listed, did the pre-approved
Lines 2h-k. If a foreign contact, follow 1. Any amendment that was plan sponsor have the power to amend
the country's practice for entering the adopted during the current cycle as a the plan on behalf of the adopting
name of the province, country or state, condition of a DL for the preceding cycle employer? If yes, enter "X" in
and the postal code. (but include a copy of the amendment sub-column (a), if no, enter “X” in
Line 3a. Enter the number that with the application); sub-column (b).
corresponds to the request being made: 2. Any amendment to a Column (vi). Note the due date of
Enter 1 for Initial Qualification – pre-approved plan that was adopted by the employer's federal income tax
New Plan. For this purpose, a new the sponsor or practitioner on behalf of return, including extensions, if
individually designed plan is a new plan the employer and considered by the IRS applicable, for the year in which the
with an initial remedial amendment in issuing an opinion or advisory letter amendments were adopted. If the
period within the meaning of for the plan; relevant amendment is discretionary
Regulations section 1.401(b)-1(d)(1). 3. Any amendment to a only, this field should be blank.
pre-approved plan that is effective after
Enter 2 for Initial Qualification – the year of the CL that was considered Line 3h. Enter the number of
Existing Plan. If the IRS has not by the IRS in issuing an opinion or amendments listed in the table in
issued a DL for the plan or the plan advisory letter for the plan, regardless of line 3g.
sponsor previously did not rely on an whether the amendment was adopted Line 3i. Designate the specific tax
opinion/advisory letter. by the sponsor or practitioner of the return that the employer uses to file its
Enter 3 for Request after Initial pre-approved document or the federal income tax return, for example,
Qualification. If the IRS has previously employer; Form 1120, 1040, 1065 or Form 990
issued a DL for this plan or the plan 4. Any interim amendment series (in the case of a tax-exempt
sponsor previously relied on an opinion/ regarding a change not included on the employer). If no federal income tax
advisory letter. CL for which this determination is being return is filed by the entity (such as a
Line 3b. If the initial plan is a proposed requested. governmental employer) enter type of
entity (e.g. Govt). See section 5.06(2) of
plan document, enter “09/09/9999.” Note. If the plan does not have a DL for Rev. Proc. 2007-44 for details.
Line 3c. A VS plan may, but is not the preceding remedial amendment Line 4a. This field is limited to 70
required to, contain a provision that cycle, the plan sponsor must include characters, including spaces. Fill in the
authorizes the VS practitioner to amend with this application filing, copies of plan name as it should appear on the
the plan on behalf of employers who interim and discretionary amendments determination letter to the extent
have previously adopted the plan. For adopted for the preceding cycle. See permitted. Keep in mind that
purposes of reliance on the advisory What to File. However, do not list these “Employees” and “Trust” are not
letter, the practitioner will no longer amendments in the table in Line 3g. necessary in the plan name and will be
have the authority to amend the plan on left off if space does not permit.
Column (i). Note each amendment
behalf of the employer as of the date of
using an identifying number or name (for

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Line 4b. Enter the three-digit number, a foreign entity; Line 13. Attach a statement that
beginning with ‘‘001’’ and continuing in a nonresident alien individual; provides the following for the plans
numerical order for each plan the foreign corporation; involved:
employer adopts (001-499). This foreign partnership; 1. Name of plans,
numbering will differentiate the plans. foreign trust;
2. Type of plan,
The number assigned to a plan must not foreign estate; or
be changed or used for any other plan. any other person that is not a United 3. Date of merger, consolidation,
This should be the same number that is States person. spinoff, or a transfer of plan assets or
used when the Form 5500 series Annual See Section 1473(5) and 7701(a)(30). liabilities, and
Return/Report is filed. 4. Verification that each plan
Line 6b. If “Yes,” complete only
Line 4c. Plan month means the month applicable sections of this form. involved was qualified at the time of the
in which the plans year ends. Enter the Governmental plans under section merger, consolidation, spinoff, or a
two-digit month (MM). 414(d) are exempt from certain transfer of plan assets or liabilities.
Line 4e. Enter the total number of qualification requirements and are Note. Verification includes a copy of
participants. A “participant” is: deemed to satisfy certain other a prior DL, if any, interim and
qualification requirements under certain discretionary amendments effective for
1. Any employee participating in the conditions. For example, the the applicable submission period and
plan, including employees under section nondiscrimination, minimum the appropriate opinion or advisory
401(k) qualified cash or deferred participation rules, top heavy rules, and letter and/or adoption agreement and
arrangement who are eligible but do not minimum funding standards do not plan document. Otherwise, provide a
make elective deferrals, apply to governmental plans. In signed and dated copy of the most
2. Retirees and other former addition, such plans meet the vesting recent restatement and any subsequent
employees who have a nonforfeitable rules if they meet the pre-ERISA vesting amendments.
right to benefits under the plan, and requirements. The plan and amendments submitted
3. The beneficiaries of a deceased Line 6c(2). Church plans described in to verify the plan was qualified prior to
employee who is receiving or will in the section 414(e) that have not made the the merger, consolidation, spinoff, or a
future receive benefits under the plan. election provided by section 410(d) are transfer of plan assets or liabilities, are
Include one beneficiary for each not eligible to have a VS plan. for information purposes only and will
deceased employee regardless of the not be ruled on.
number of individuals receiving benefits. Line 6e. Fully-insured section 412(e)
For example, payment of a deceased (3) plans, other than plans that by their If applicable, file Form 5310-A,
employee’s benefit to three children is terms satisfy the safe harbor in Notice of Plan Merger or Consolidation,
considered a payment to one Regulations section 1.401(a)(4)-3(b)(5), Spinoff, or Transfer of Plan Assets or
beneficiary. are not eligible to have a VS plan. Liabilities; Notice of Qualified Separate
Lines of Business, 30 days prior to the
Line 7. Section 3001 of the Employee merger, consolidation, or transfer of
Lines 4f and 4g. See Notice 2002-1, Retirement Income Security Act of 1974 assets or liabilities.
2002-1 C.B. 283, (as amplified by requires the applicants subject to
Notice 2003-49, 2003-32 I.R.B. 294 and section 410 to provide evidence that Line 15a. Attach a statement for each
Notice 2011-86, 2011-45 I.R.B. 698), for each employee who qualifies as an plan, which includes the following
further details, including how to interested party has been notified of the information:
determine compensation. filing of the application. If “Yes” is 1. Name of plan,
Line 6a(1). If the employer is a marked, it means that each employee 2. Type of plan,
member of a controlled group of has been notified as required by
corporations, trades or businesses Regulations section 1.7476-1. If this is a 3. Form of plan (standardized,
under common control, or an affiliated one-person plan or if this plan is not non-standardized, VS, or individually
service group (ASG), all employees of subject to section 410, a copy of the designed),
the group will be treated as employed notice is not required to be attached to 4. Plan number,
by a single employer for purposes of this application. If “No” is marked or this 5. Vesting schedule,
certain qualification requirements. line is blank, the application will be 6. Whether the plan has received a
Attach a statement that provides the returned. DL or an application for a letter is
following in detail: Rules defining “interested parties” pending with IRS.
1. All members of the group, and the form of notification are in
2. The relationship of each member Regulations section 1.7476-1. Lines 15b and 15c. See M-8, M-12,
and M-14 of Regulations section
to the plan sponsor, Line 8b. See Rev. Proc. 2007-44 for
1.416-1.
3. The type(s) of plan(s) maintained explanation of on-cycle filing for
by each member, and pre-approved plans. Line 16. Section 411(d)(6) protected
benefits include:
4. Plans common to all members. Line 12. If “Yes”, attach a separate
statement providing the name, EIN and The accrued benefit of a participant
Line 6a(2). Mark “Yes” if the plan plan type of the other plan and a copy of as of the later of the amendment’s
sponsor is a foreign entity, a member of pertinent plan provisions from the adoption date or effective date;
an ASG, a controlled group of related plan regarding the offset. Any early retirement benefit,
corporations, or a group of trades or retirement-type subsidy, or optional
businesses under common control that form of benefit for benefits from service
includes: before such amendment.

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If the answer is “Yes,” explain on an on “subscriptions” above the search box to enforce Federal nontax criminal laws,
attachment how the amendments on IRS.gov and choose from a variety of or to Federal law enforcement and
satisfiy one of the exceptions to the options. intelligence agencies to combat
prohibition on reductions or elimination terrorism. You are not required to
of section 411(d)(6) protected benefits. By Phone and in Person provide the information requested on a
Call 1-800-TAX-FORM form that is subject to the Paperwork
How To Get Forms and (1-800-829-3676) to order current-year Reduction Act unless the form displays
forms, instructions and publications, a valid OMB control number. Books or
Publications and prior-year forms and instructions records relating to a form or its
Internet (limited to 5 years). You should receive instructions must be retained as long as
You can access the IRS website 24 your order within 10 business days. their contents may become material in
hours a day, 7 days a week at For questions regarding this form, the administration of any Internal
www.irs.gov to: call the Employee Plans Customer Revenue law. Generally, tax returns and
Download forms, instructions, and Service, toll-free, at 1-877-829-5500. return information are confidential, as
publications, including accessible required by section 6103.
versions for people with disabilities. Privacy Act and Paperwork Reduc- The time needed to complete and file
Order IRS products. tion Act Notice. We ask for the this form will vary depending on
Use the Interactive Tax Assistant information on this form to carry out the individual circumstances. The estimated
(ITA) to research your tax questions. No Internal Revenue laws of the United average time is:
need to wait on the phone or stand in States. Our legal right to ask for the
line. The ITA is available 24 hours a information on this form is Internal Form 5307
day, 7 days a week, and provides you Revenue Code sections 401(a), 501(a),
with a variety of tax information related and 6109, and their regulations. You are Recordkeeping 28 hr., 27 min.
to general filing topics, deductions, not required to obtain approval of the Learning about the 7 hr., 28 min.
credits, and income. When you reach plan; however, if you apply for approval law or the form
the response screen, you can print the you are required to provide the Preparing the form 13 hr., 51 min.
entire interview and the final response information requested on this form. We Copying, 1 hr., 36 min.
for your records. New subject areas are need it to determine whether you meet assembling, and
added on a regular basis. the legal requirements for plan approval. sending the form
Answers not provided through ITA Failure to provide the requested to the IRS
may be found in Tax Trails, one of the information may delay or prevent
Tax Topics on IRS.gov which contain processing of your request. Providing If you have comments concerning the
general individual and business tax false or fraudulent information may accuracy of these time estimates or
information or by searching the IRS Tax subject you to penalties. suggestions for making this form
Map, which includes an international We may disclose this information to simpler, we would be happy to hear
subject index. You can use the IRS Tax the Department of Justice for civil or from you. You can send us comments
Map, to search publications and criminal litigation, and to cities, states, from www.irs.gov/formspubs. Click on
instructions by topic or keyword. The the District of Columbia, and U.S. “More Information” and then on “Give us
IRS Tax Map integrates forms and commonwealths and possessions for feedback.” Or you can also send your
publications into one research tool and use in administering their tax laws. We comments to the Internal Revenue
provides single-point access to tax law may disclose this information to the Service, Tax Forms and Publications
information by subject. When the user Department of Labor or the Pension Division, 1111 Constitution Ave. NW,
searches the IRS Tax Map, they will be Benefit Guarantee Agency for IR-6526, Washington, DC 20224.
provided with links to related content in administration of ERISA. This Do not send any of these forms or
existing IRS publications, forms and information may be open to public schedules to this address. Instead, see
instructions, questions and answers, inspection if the plan has over 25 plan Where To File above.
and Tax Topics. participants. We may also disclose this
Sign up to receive local and national information to other countries under a
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