Instructions For Form 5307 (Rev. 2014) Page 2

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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.
submitted on separate checks.
The private delivery service can tell
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.
favorable DL letter, if applicable.
The application must be signed by the
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
6. A complete copy of the plan and
acceptable.
Specific Instructions
trust instrument and a copy of the
Incomplete applications may be
completed adoption agreement, if
Line 1. Enter the name, address, and
returned to the applicant. For this
applicable.
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
1. In the case of a plan that covers
sponsor under penalty of perjury, that
otherwise). In completing the
the employees of one employer, the
explains that the plan and trust
application:
employer;
instrument are not word-for-word
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
8. Form 2848 or other written
3. In the case of a plan that covers
to mark, mark only one box unless
authorization allowing the VS
the employees and/or partner(s) of a
instructed otherwise.
practitioner to act as a representative of
partnership, the partnership.
If an item provides a box to mark,
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
9. Any interim amendments that
a plan restatement or additional
is used when the Form 5500 series,
were adopted for qualification changes
information any time it is deemed
Annual Return/Report is filed for this
on the applicable cumulative list (CL)
necessary.
plan. Line 1a is limited to 70 characters.
used in reviewing and approving the
The application has formatted fields
underlying VS specimen plan, where the
Line 1f. Enter the nine-digit employer
that will limit the number of characters
VS plan does not authorize the
identification number (EIN) assigned to
entered per field.
practitioner to amend on behalf of the
the plan sponsor/employer. This should
All data input will need to be entered
adopting employer, and any other
be the same EIN that is used when the
in Courier 10 point font.
discretionary amendments adopted
Form 5500 series Annual Return/Report
Alpha characters should be entered
during the current six-year remedial
is filed for this plan.
in all capital letters.
amendment cycle (RAC). The changes
Enter spaces between any words.
Do not use a social security
to the pre-approved VS plan may be
Spaces do count as characters.
number or the EIN of the trust.
!
either incorporated into the
All date fields are entered as an
pre-approved document or separately
CAUTION
eight-digit field (MM/DD/YYYY).
attached as amendments to the plan. If
The plan sponsor/employer must
the changes are incorporated into the
have an EIN. A plan sponsor/employer
What To File
without an EIN can apply for one.
document, include a list describing the
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
IRS in issuing the advisory letter for the
and click
2. Form 8717, User Fee for
plan.
on Employer ID Numbers (EINs).
Employee Plan Determination Letter
By telephone - Call 1-800-829-4933.
Note. The IRS may, in any event,
Request. If applicable, include the
By mail or fax - Send in a completed
request evidence of adoption of interim
check for the appropriate user fee.
Form SS-4, Application for Employer
amendments during the course of its
Submit a separate check for each
Identification Number, to apply for an
review of a particular plan.
application. Make checks payable to the
EIN.
“United States Treasury.”
Note. Deviations from the language
The plan of a group of entities
of the approved specimen plan will be
If the user fee is paid through
required to be combined under section
evaluated based on the extent and
IRS.gov, submit a copy of the payment
414(b), (c), (m), or (o) whose sponsor is
complexity of the changes. If the
confirmation in lieu of Form 8717.
more than one of the entities required to
changes are determined not to be
compatible with the VS program, the
-2-

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