Instructions For Form 5307 (Rev. 2014) (Page 3 of 5) in pdf

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

type of plan not allowable in the VS

consist of modifications made to several

This EIN must be used in all

program or as of the date the IRS

plan provisions that are adopted on the

subsequent filings of DL requests, and

notifies the practitioner that the plan is

same date. Two or more amendments

annual returns/reports unless there is a

an individually designed plan. See

with the same adoption date may be

change of sponsor.

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)

Line 3e. An identical adopter of a

representing the month the plan

the effective date of the amendment

pre-approved M&P or VS plan is an

sponsor/employer’s tax year ends.

with the earliest effective date of any of

employer that made no changes to the

the grouped amendments.

pre-approved plan document other than

Note. If you have a foreign address, do

to select among options provided under

Column (ii). Enter the date the

not enter information in lines 1c - 1e.

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

plan year beginning on or after January

province, county, or state and the postal

1, 2014, and the plan year of the plan

Line 3f. If this answer is “No,” stop. You

code.

ends on June 30, the date to be entered

cannot use Form 5307. If you are

Line 2. The contact person will receive

in column (ii) is 07/01/2014.

seeking a determination letter, use Form

copies of all correspondence as

5300.

Column (iii). If the amendment is in

authorized on a Form 2848 or Form

proposed form enter “09/09/9999.”

Line 3g. Use the table in line 3g to list

8821. Either complete the contact’s

all the amendments to the plan that

information on this line, or check the box

Column (iv). If the answer to

have been adopted during the RAC of

and attach a completed Form 2848 or

question 3f is "yes", and the amendment

the plan in which the application is

Form 8821.

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.

Column (v). For each individual

information in lines 2c - 2e.

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

with the application);

sub-column (b).

Line 3a. Enter the number that

corresponds to the request being made:

2. Any amendment to a

Column (vi). Note the due date of

pre-approved plan that was adopted by

the employer's federal income tax

Enter 1 for Initial Qualification –

the sponsor or practitioner on behalf of

return, including extensions, if

New Plan. For this purpose, a new

the employer and considered by the IRS

applicable, for the year in which the

individually designed plan is a new plan

in issuing an opinion or advisory letter

amendments were adopted. If the

with an initial remedial amendment

for the plan;

relevant amendment is discretionary

period within the meaning of

3. Any amendment to a

only, this field should be blank.

Regulations section 1.401(b)-1(d)(1).

pre-approved plan that is effective after

Line 3h. Enter the number of

Enter 2 for Initial Qualification –

the year of the CL that was considered

amendments listed in the table in

Existing Plan. If the IRS has not

by the IRS in issuing an opinion or

line 3g.

issued a DL for the plan or the plan

advisory letter for the plan, regardless of

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

pre-approved document or the

federal income tax return, for example,

Enter 3 for Request after Initial

employer;

Form 1120, 1040, 1065 or Form 990

Qualification. If the IRS has previously

series (in the case of a tax-exempt

issued a DL for this plan or the plan

4. Any interim amendment

employer). If no federal income tax

sponsor previously relied on an opinion/

regarding a change not included on the

return is filed by the entity (such as a

advisory letter.

CL for which this determination is being

governmental employer) enter type of

requested.

Line 3b. If the initial plan is a proposed

entity (e.g. Govt). See section 5.06(2) of

plan document, enter “09/09/9999.”

Rev. Proc. 2007-44 for details.

Note. If the plan does not have a DL for

the preceding remedial amendment

Line 3c. A VS plan may, but is not

Line 4a. This field is limited to 70

cycle, the plan sponsor must include

required to, contain a provision that

characters, including spaces. Fill in the

with this application filing, copies of

authorizes the VS practitioner to amend

plan name as it should appear on the

interim and discretionary amendments

the plan on behalf of employers who

determination letter to the extent

adopted for the preceding cycle. See

have previously adopted the plan. For

permitted. Keep in mind that

What to File. However, do not list these

purposes of reliance on the advisory

“Employees” and “Trust” are not

amendments in the table in Line 3g.

letter, the practitioner will no longer

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

-3-

Instructions For Form 5307 (Rev. 2014) Page 3

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