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Stamped signatures are not

scope of a determination letter by

is a plan for which an election under

acceptable; see Rev. Proc.

requesting a determination that your

section 410(d) has not been made.

•

2008-4, which is on page 121 of

plan satisfies certain qualification

For plans of controlled groups of

CAUTION

Internal Revenue Bulletin 2008-1 at

requirements relating to minimum

corporations, trades or businesses

participation, coverage, and

under common control, and affiliated

nondiscrimination. Schedule Q is no

service groups, submit the statement

Incomplete applications may be

longer mandatory.

specified in the instructions for lines 6a

returned to the applicant. For this

•

and 6b.

Form 8905, Certification of Intent To

reason, it is important that an

•

File Form 5310, Application for

Adopt a Pre-approved Plan, if an

appropriate response be entered for

Determination for Terminating Plan, to

employer intends to switch from the

each line item (unless instructed

request a determination letter for the

5-year remedial amendment cycle to

otherwise). In completing the

complete termination of a DBP or DCP.

the 6-year remedial amendment cycle

application, pay careful attention to the

by meeting one of the eligibility

following:

•

requirements for the 6-year remedial

N/A (not applicable) is accepted as a

amendment cycle.

response only if an N/A block is

Specific Instructions

•

All applications for plans that have at

provided.

•

any time in the past received a

If a number is requested, a number

Lines 1b through 1g. Enter the

favorable determination letter must

must be entered.

name, address, and telephone number

•

include a copy of the plan’s latest

If an item provides a choice of boxes

of the plan sponsor/employer. A “plan

determination letter.

to check, check only one box unless

sponsor” means:

•

instructed otherwise.

An opinion or advisory letter issued

1. In the case of a plan that covers

•

to the plan must accompany all

If an item provides a box to check,

the employees of one employer, the

applications for adopters of M&P or VS

written responses are not acceptable.

employer;

•

Governmental plans and nonelecting

plans.

2. In the case of a plan sponsored

•

church plans do not have to complete

An adoption agreement must be

by two or more entities required to be

line 10a.

submitted for M&P plans. Do not submit

combined under sections 414(b), (c), or

•

The IRS may, at its discretion,

a copy of the basic plan document or

(m), one of the members participating in

require a plan restatement or additional

trust instrument unless the plan is an

the plan; or

information any time it is deemed

M&P which uses a separate trust or

3. In the case of a plan that covers

necessary.

custodial account document, in which

the employees and/or partner(s) of a

•

The application has formatted fields

case such trust or custodial account

partnership, the partnership.

that will limit the number of characters

document must be submitted along with

entered per field.

the application.

The name of the plan sponsor/

•

All data input will need to be entered

All applications submitted by

employer should be the same name

in Courier 10 point font.

adopters of approved VS plans must be

that was or will be used when the Form

•

Alpha characters should be entered

accompanied by a copy of the plan and

5500, Annual Return/Report of

in all capital letters.

trust instrument and a written

Employee Benefit Plan, or Form

•

Enter spaces between any words.

representation, made by the VS under

5500-EZ, Annual Return of

Spaces do count as characters.

penalty of perjury, which explains if the

One-Participant (Owners and Their

•

All date fields are entered as an

plan and trust instrument are or are not

Spouses) Retirement Plan, is filed for

eight-digit field (MMDDYYYY).

word-for-word identical to the approved

the plan.

specimen plan and, if not identical,

Rev. Proc. 2008-6 publishes the

Address. Include the suite, room, or

describes the location, nature, and

guidance under which the

other unit number after the street

effect of each difference from the

determination letter program is

address. If the Post Office does not

language of the approved specimen

administered. It is updated annually and

deliver mail to the street address and

plan.

can be found in the Internal Revenue

•

the plan has a P.O. box, show the box

Written authorization allowing the VS

Bulletin (I.R.B.).

number instead of the street address.

practitioner to act as a representative of

Example. Rev. Proc. 2008-6, which is

The address should be the address of

the employer with respect to the

on page 192 of Internal Revenue

the sponsor/employer.

request for a determination letter.

Bulletin 2008-1 at

•

irs-irbs/irb08-01.pdf, superseded Rev.

All applications submitted by

Line 1h. Enter the nine-digit employer

Proc. 2007-6.

adopters of approved VS plans must

identification number (EIN) assigned to

also be accompanied by any other

the plan sponsor/employer. This should

What To File

information or material required by the

be the same EIN that was or will be

Service.

used when the Form 5500 or Form

5500-EZ is filed for the plan.

Payments for sanction fees,

TIP

compliance fees, etc. should be

Specific Plans—

Do not use a social security

submitted on separate checks.

number of the EIN of the trust.

Additional Requirements

•

A completed Form 5307, which

CAUTION

consists of pages 1-9.

•

(See Procedural Requirements

The appropriate user fee, if

The plan sponsor/employer must

Checklist)

applicable, and Form 8717, User Fee

have an EIN. A plan sponsor/employer

•

If this application is filed for a

for Employee Plan Determination Letter

without an EIN can apply for one.

•

standardized plan, complete only lines

Request. Please submit a separate

Online — Generally, a plan sponsor/

1 through 5, 7 through 9, and 10c

check for each application. Make

employer can receive an EIN by

through 10g. Explain in a cover letter

checks payable to the “United States

Internet and use it immediately to file a

why the application is being filed.

Treasury.”

return. Go to the IRS website at www.

•

Schedule Q (Form 5300) Elective

For a governmental or nonelecting

irs.gov/businesses/small and click on

Determination Requests. Complete

church plan, complete Form 5307 but

Employer ID numbers.

Schedule Q, if you want to broaden the

skip line 10a. A nonelecting church plan

-2-

Instructions For Form 5307 - Application For Determination For Adopters Of Master Or Prototype (M&p) Or Volume Submitter (Vs) Plans Page 2

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