Формуляр 5307 Инструкции
Инструкция за формуляр 5307, Заявление за определяне на приемателите на планове за изменение на обема (VS)
Ревизия юни 2023 г
Свързани форми
- Формуляр 5307 - Заявление за определяне на приемателите на планове за изменения обем на подаване
Department of the Treasury
Internal Revenue Service
Instructions for Form 5307
Application for Determination for Adopters of
Modified Nonstandardized Pre-Approved Plans
(Rev. June 2023)
Section references are to the Internal Revenue
Code unless otherwise noted.
for each participant and for benefits
based only on:
are not a governmental plan, with a
normal retirement age that does not
satisfy any of the safe harbors of the
proposed regulations, or.
1. The amount contributed to the
What's New
participant’s account; and
3. A nonstandardized plan
The form and instructions have been
updated to be completed on Pay.gov as
of July 1, 2023. Revised form. The form
and the instructions have undergone
major revisions in the format and
information required.
2. Any income, expenses, gains,
and losses, and any forfeitures of
accounts of other participants that may
be allocated to the participant’s
account.
regarding a partial termination.
See Rev. Proc. 2023-4 section 12.02
for a description of issues for which a
Form 5300 may be filed.
A defined benefit (DB) plan is any
plan that is not a DC plan.
Where To File
Review these documents before
completing the application.
File Form 5307 at the address indicated
below.
Note. A DB plan cannot be amended to
become a DC plan. If a sponsor of a DB
plan attempts to amend the plan to
become a DC plan, or if the merger of a
DB plan with a DC plan results solely in
a DC plan, the DB plan is considered
terminated.
Note. The Determination Letter (DL)
program is administered under Rev.
Proc. 2023-4 (updated annually), and
Rev. Proc. 2016-37, as modified by
Rev. Proc. 2017-41 and 2019-20.
As of July 1, 2023, the IRS requires
that Form 5307 be completed and
submitted through Pay.gov. To submit
Form 5307, you must:
1. Register for an account on
Pay.gov;
Future Developments
2. Enter “5307” in the search box,
select Form 5307; and
Termination of Plan
For the latest information related to
Form 5307 and its instructions, such as
legislation enacted after they were
published, go to www.IRS.gov/
If the plan is terminated, file Form 5310,
Application for Determination Upon
Terminating Plan. If benefit accruals or
contributions have ceased, the plan and
trust will not be considered terminated
until an official action to terminate has
occurred.
3. Complete the form. Pay.gov can
accommodate only one uploaded file.
Consolidate your attachments into a
single PDF file, which cannot exceed
15MB. If your PDF file exceeds the
15MB, limit remove any items over the
limit and fax them to IRS Employee
Plans at 844-255-4818.
Disclosure Request by
Taxpayer
A taxpayer can authorize the IRS to
disclose and discuss the taxpayer’s
return and/or return information with any
person(s) the taxpayer designates in a
written request. Use Form 2848, Power
of Attorney and Declaration of
Who May File
File Form 5307, if this is a
How To Complete the
Application
nonstandardized pre-approved plan and
the employer has made limited
modifications to the pre-approved plan
that do not create an individually
designed plan or an employer amends
its standardized or nonstandardized
plan solely to add language to satisfy
the requirements of sections 415 and
416, due to the required aggregation of
plans. See section 7.05 and 8.06(3) of
Rev. Proc. 2017-41 and section 12.02 of
Rev. Proc. 2023-4 for further
The application must be signed by the
employer, plan administrator, or
authorized representative. The
signature must be accompanied by the
title or authority of the signer and the
date.
Representative, if the representative is
qualified to sign, or Form 8821, Tax
Information Authorization, for this
purpose. See Pub. 947, Practice Before
the IRS and Power of Attorney, for more
information.
It is important that an appropriate
response be entered for each line item
(unless instructed otherwise). When
completing the application, use the
following guidelines.
Public Inspection
Form 5307 is open to public inspection if
there are more than 25 plan
information.
participants. The total number of
participants must be shown on line 3e.
See the instructions for line 3e for a
definition of participant.
N/A (not applicable) is accepted as a
•
Note. Adopters of standardized or
nonstandardized plans that do not meet
the above conditions may not use Form
5307.
In the following circumstances, an
application for a DL that would
otherwise use Form 5307, must be filed
on Form 5300.
response only if an N/A block is
provided.
If a number is requested, a number
•
must be entered.
If an item provides a choice of boxes
•
General Instructions
Purpose of Form
to mark, mark only one box unless
instructed otherwise.
If an item provides a box to mark,
•
1. Multiple employer plans,
Type of Plan
written responses are not acceptable.
The IRS may, at its discretion, require
A defined contribution (DC) plan is a
plan that provides an individual account
2. Money purchase, target benefit,
•
and defined benefit pension plans that
a plan restatement or additional
May 31, 2023
Cat. No. 11833J
information any time it is deemed
necessary.
determined not to be compatible with
Internet and use it immediately to file a
the nonstandardized pre-approved plan, return. Go to the IRS website at
the application and user fee may be
returned.
9. A copy of any compliance
statement(s) or closing agreement(s)
regarding this plan completed during the
current remedial amendment cycle
(RAC).
www.IRS.gov/EIN and click on
Employer ID Numbers (EINs).
What To File
By telephone—Call 800-829-4933.
By mail or fax—Send in a completed
•
All applications must contain an original
signature and be accompanied by the
following.
•
Form SS-4, Application for Employer
Identification Number, to apply for an
EIN.
1. A completed Form 5307.
2. For paper applications submitted
prior to June 1, 2023, Form 8717, User
Fee for Employee Plan Determination
Letter Request. If applicable, include the
check for the appropriate user fee.
Submit a separate check for each
application. Make checks payable to
“United States Treasury.” If the user fee
is paid through IRS.gov, submit a copy
of the payment confirmation in lieu of
Form 8717.
The plan of a group of entities
10. A copy of the required notice to
required to be combined under section
414(b), (c), (m), or (o) whose sponsor is
more than one of the entities required to
be combined, should only enter the EIN
of one of the sponsoring members.
interested parties, if applicable.
See Rev. Proc. 2016-37, as
amended by Rev. Proc. 2019-20, for a
description of the RACs.
Note. See the Procedural
This EIN must be used in all
subsequent filings of DL requests, and
annual returns/reports unless there is a
change of sponsor.
Requirements Checklist to ensure that
the application package is complete
before submitting it. Incomplete
applications may be closed if required
items aren’t included in the submission.
If the application package is closed as
incomplete, the application won’t be
returned and any user fee paid with the
application won’t be refunded. (See
Rev. Proc. 2023-4.)
Line 1i. Enter the two digits
Note. For plans submitted on or after
July 1, 2023, submitting and paying the
user fee through Pay.gov is required.
representing the month the plan
sponsor/employer’s tax year ends.
3. A copy of the plan’s latest
Note. If you have a foreign address, do
favorable DL letter, if applicable.
not enter information in lines 1c - 1e.
4. A copy of the most recent opinion
letter issued to the pre-approved plan
adopted.
5. A complete copy of the
pre-approved plan document, including
a copy of the completed adoption
agreement, if applicable.
Line 1j–m. If applicable, complete
these lines and follow the country’s
practice for entering the name of the
province, county, or state and the postal
code.
Line 2. The contact person will receive
copies of all correspondence as
authorized on a Form 2848 or Form
8821. Either complete the contact’s
information on this line, or check the box
and attach a completed Form 2848 or
Form 8821.
Specific Instructions
Line 1. Enter the name, address, and
telephone number of the plan sponsor/
employer. A “plan sponsor” means:
1. In the case of a plan that covers
the employees of one employer, the
employer;
2. In the case of a plan sponsored
by two or more entities required to be
combined under section 414(b), (c), or
(m), one of the members participating in
the plan; or
6. A written representation
(signature optional) made by the
provider of the nonstandardized
pre-approved plan under penalty of
perjury which explains that the plan of
the employer is not word-for-word
identical to the pre-approved plan and
describes the location, nature, and
effect of each deviation from the
language of the pre-approved plan.
Note. If your person to contact has a
foreign address, do not enter
information in lines 2c–2e.
Lines 2h–k. If a foreign contact, follow
the country's practice for entering the
name of the province, county, or state,
and the postal code.
Line 3a. This field is limited to 70
characters, including spaces. Fill in the
plan name as it should appear on the
DL to the extent permitted. Keep in mind
that “Employees” and “Trust” are not
necessary in the plan name and will be
left off if space does not permit.
Line 3b. Enter the three-digit plan
number, beginning with ‘‘001’’ and
continuing in numerical order for each
plan you adopt (001–499). The
3. In the case of a plan that covers
the employees and/or partner(s) of a
partnership, the partnership.
7. Form 2848 or other written
authorization allowing the
Note. The name of the plan sponsor/
employer should be the same name that
is used when the Form 5500 serie,
Annual Return/Report is filed for this
plan. Line 1a is limited to 70 characters.
Line 1f. Enter the nine-digit employer
identification number (EIN) assigned to
the plan sponsor/employer. This should
be the same EIN that is used when the
Form 5500 series Annual Return/Report
is filed for this plan.
nonstandardized pre-approved plan
provider to act as a representative of the
employer with respect to the request for
a DL.
8. Do not submit any interim or other
amendments to the plan that were
adopted by the nonstandardized
provider on behalf of the employer and
considered by the IRS in issuing the
opinion letter for the plan.
Note. The IRS may, in any event,
request evidence of adoption of interim
amendments during the course of its
review of a particular plan.
Do not use a social security
number or the EIN of the trust.
!
CAUTION
numbering will differentiate your plans.
The number assigned to a plan must not
be changed or used for any other plan.
This should be the same number that is
used on the Form 5500 series Annual
Return/Report
The plan sponsor/employer must
have an EIN. A plan sponsor/employer
without an EIN can apply for one in one
of the following ways.
Note. Deviations from the language of
the approved nonstandardized
pre-approved plan will be evaluated
based on the extent and complexity of
the changes. If the changes are
Online—Generally, a plan sponsor/
•
employer can receive an EIN over the
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the plan sponsor is an S corporation or
a C corporation.
Line 5b(2). If there has been a change
in corporate status, enter the effective
date of the change.
the other plan, and a copy of pertinent
provisions from the other plan regarding
the offset.
Line 3c. Plan month means the month
in which the plans year ends. Enter the
two-digit month (MM).
Line 14. Attach a statement that
Line 3d. Enter the plan's original
provides the following.
effective date.
1. Name of plans involved.
2. Type of plan.
3. Date of merger, consolidation,
spinoff, or a transfer of plan assets or
liabilities.
4. Verification that each plan
involved was qualified at the time of the
merger, consolidation, spinoff, or a
transfer of plan assets or liabilities.
Line 6. If “Yes,” attach a statement
identifying the plan section(s) that
satisfies the safe harbor (including, if
applicable, the permitted disparity
requirements) and specify the
Line 3e. Enter the total number of
participants. A “participant” is:
1. Any employee participating in the
plan, including employees under a
section 401(k) qualified cash or deferred
arrangement who are eligible but don’t
make elective deferrals;
2. Retirees and other former
employees who have a nonforfeitable
right to benefits under the plan; and
applicable Regulations section (listed
below) intended to be satisfied.
1.401(a)(4)-2(b)(2) DC plan with
•
uniform allocation formula.
1.401(a)(4)-3(b)(3) unit credit DB
•
plan.
If the plan previously obtained a DL,
only provide information on a
1.401(a)(4)-3(b)(4)(i)(C)(1) unit credit
•
3. The beneficiary of a deceased
employee who is receiving or will in the
future receive benefits under the plan.
Include one beneficiary for each
DB fractional rule plan.
transaction that occurred after the most
recent DL was issued.
1.401(a)(4)-3(b)(5) insurance
•
contract plan.
Note. Verification includes (1) a copy of
a prior DL or opinion/advisory letter; (2)
plan document and, if applicable,
adoption agreement; and (3) interim and
discretionary amendments.
The plan and amendments submitted
to verify the plan was qualified prior to
the merger, consolidation, spinoff, or a
transfer of plan assets or liabilities are
for information purposes only and will
not be ruled on.
If applicable, file Form 5310-A,
Notice of Plan Merger or Consolidation,
Spinoff, or Transfer of Plan Assets or
Liabilities; Notice of Qualified Separate
Lines of Business, 30 days prior to the
merger, consolidation, or transfer of
assets or liabilities.
Line 15. If the plan has been restated
to change the type of plan under
Regulations section 1.401-1, answer
this question “Yes” and attach a
statement explaining the change.
deceased employee regardless of the
number of individuals receiving benefits.
Line 7. Section 3001 of the Employee
Retirement Income Security Act
(ERISA) of 1974 requires the applicants
subject to section 410 to provide
evidence that each employee who
qualifies as an interested party has
been notified of the filing of the
Example. Payment of a deceased
employee’s benefit to three children is
considered a payment to one
beneficiary.
Lines 3f and 3g. See Notice 2002-1,
as amplified by Notice 2017-1, for
further details, including how to
determine compensation.
application. If “Yes” is marked, it means
that each employee has been notified
as required by Regulation section
1.7476-1. If this is a one-person plan or
if this plan is not subject to section 410,
a copy of the notice is not required to be
attached to this application. If “No” is
marked or this line is blank, the
Line 4a. Enter the number that
corresponds to the request being made.
Enter 1 for Initial Qualification—New
Plan. For this purpose, a new plan is a
new plan with an initial remedial
application will be returned.
Rules defining “interested parties”
and the form of notification are in
Regulation section 1.7476-1.
Line 8. Check “Yes” if the plan is a
governmental plan under section
414(d).
Line 9. Check “Yes” if the plan is a
church plan under section 414(e) that
hasn’t made the section 410(d) election.
Line 10. Check “Yes” if the plan
benefits any collectively bargained
employees under Regulations section
1.410(b)-6(d)(2).
amendment period within the meaning
of Regulations section 1.401(b)-1(d)(1).
Enter 2 for Initial Qualification—Ex-
isting Plan. If the IRS has not issued a
DL for the plan or the plan sponsor
previously did not rely on an opinion/
advisory letter.
Enter 3 for Request after Initial Qual-
ification. If the IRS has previously
issued a DL for this plan or the plan
sponsor previously relied on an opinion/
advisory letter.
Line 16. Check “Yes” and attach an
explanation if the plan has any matter
pending before any of the following.
1. The IRS (including the Voluntary
Compliance Program).
2. Department of Labor.
Line 4b. If the plan relied on a
3. Pension Benefit Guaranty
favorable opinion/advisory letter of a
preapproved plan for the plan’s RAC
immediately preceding the cycle in
which the application is submitted,
provide (i) the name of the sponsor/
practitioner/provider, (ii) date of the
opinion/advisory letter, and (iii) serial
number of the opinion/advisory letter.
Line 11. Check “Yes” if the plan is an
insurance contract plan under section
412(e)(3). Fully insured section 412(e)
(3) plans, other than plans that by their
terms satisfy the safe harbor in
Regulations section 1.401(a)(4)-3(b)(5),
are not eligible to have a
Corporation (PBGC).
4. Any court (including bankruptcy
court).
The attachment should include a
contact person's name and telephone
number and agency or court.
Nonstandardized plan.
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
providing the plan name, the EIN of the
plan sponsor/employer, the plan type of
check the box to indicate whether or not
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States. Our legal right to ask for the
information on this form is sections
401(a), 501(a), and 6109, and their
regulations. You are not required to
obtain approval of the plan; however, if
you apply for approval, you are required
to provide the information requested on
this form. We need it to determine
whether you meet the legal
their contents may become material in
the administration of any Internal
Revenue law. Generally, tax returns and
return information are confidential, as
required by section 6103.
How To Get Forms and
Publications
Internet
You can access the IRS website 24
hours a day, 7 days a week at
www.IRS.gov to:
The time needed to complete and file
this form will vary depending on
individual circumstances. The estimated
average time is:
Download forms, instructions, and
•
publications, including accessible
versions for people with disabilities;
requirements for plan approval. Failure
to provide the requested information
may delay or prevent processing of your
request. Providing false or fraudulent
information may subject you to
Order IRS products; and
•
Use the Interactive Tax Assistant
•
(ITA) to research your tax questions. No
need to wait on the phone or stand in
line. The ITA is available 24 hours a
day, 7 days a week, and provides you
with a variety of tax information related
to general filing topics, deductions,
credits, and income. When you reach
the response screen, you can print the
entire interview and the final response
for your records. New subject areas are
added on a regular basis.
Recordkeeping
28 hr., 27 min.
7 hr., 28 min.
penalties.
Learning about the
law or the form
We may disclose this information to
the Department of Justice for civil or
criminal litigation, and to cities, states,
the District of Columbia, and U.S.
commonwealths and possessions for
use in administering their tax laws. We
may disclose this information to the
Department of Labor or the PBGC for
administration of ERISA. This
Preparing the form
13 hr., 51 min.
1 hr., 36 min.
Copying,
assembling, and
sending the form
to the IRS
If you have comments concerning the
accuracy of these time estimates or
suggestions for making this form
simpler, we would be happy to hear
from you. You can send us comments
you can send your comments to the
Internal Revenue Service, Tax Forms
and Publications Division, 1111
By Phone and in Person
information may be open to public
inspection if the plan has over 25 plan
participants. We may also disclose this
information to other countries under a
tax treaty, to federal and state agencies
to enforce federal nontax criminal laws,
or to federal law enforcement and
intelligence agencies to combat
Call 800-TAX-FORM (800-829-3676) to
order current-year forms, instructions
and publications, and prior-year forms
and instructions (limited to 5 years). You
should receive your order within 10
business days.
For questions regarding this form,
call the Employee Plans Customer
Service toll free at 1-877-829-5500.
terrorism. You are not required to
provide the information requested on a
form that is subject to the Paperwork
Reduction Act unless the form displays
a valid OMB control number. Books or
records relating to a form or its
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Do not send any of these forms or
schedules to this address. Instead, see
Where to Fileearlier.
Privacy Act and Paperwork Reduc-
tion Act Notice. We ask for the
information on this form to carry out the
Internal Revenue laws of the United
instructions must be retained as long as
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