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Forma 5307 Utasítások

A 5307-es formanyomtatványra vonatkozó utasítások, a módosított volumenű benyújtási (VS) tervek módosítására irányuló rendelet alkalmazása

Rev. június 2023

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  • Forma 5307 - Alkalmazás a módosított volumenű benyújtási tervek elfogadására
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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  
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  
(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  
Constitution Ave. NW, IR-6526,  
Washington, DC 20224.  
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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