Form 5306-A - Application For Approval Of Prototype Simplified Employee Pension (Sep) Or Savings Incentive Match Plan For Employees Of Small Employers (Simple Ira Plan) Page 3

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Form 5306-A (Rev. 8-2013)

Page

General Instructions

Paperwork Reduction Act

If this is an amendment, include a

copy of the amendment and an

Notice

Section references are to the Internal

explanation of its effect on the SEP

Revenue Code unless otherwise noted.

agreement or SIMPLE IRA plan.

We ask for the information on this form

to carry out the Internal Revenue laws of

Where to file. File Form 5306-A with the

Future Developments

the United States. We need it to ensure

Internal Revenue Service, Attention: EP

that you are complying with these laws

For the latest information about

Opinion Letters, P.O. Box 27063,

and to allow us to figure and collect the

developments related to Form 5306-A

McPherson Station, Washington, DC

right amount of tax. This information is

and its instructions, such as legislation

20038.

needed to process your application and

enacted after they were published, go to

Signature. An officer who is authorized

to determine whether your prototype

to sign or another person authorized

SEP or SIMPLE IRA plan meets the

under a power of attorney must sign this

Purpose of form. Form 5306-A is used

requirements of section 408(k) or 408(p).

application. (Send the power of attorney

by sponsors who want to get IRS

You are not required to apply for

with this application when you file it.)

approval of their prototype simplified

approval; however, if you want to receive

employee pension (SEP) agreements or

an opinion letter from the IRS regarding

Specific Instructions

savings incentive match plans for

your prototype SEP or SIMPLE IRA plan,

employees of small employers (SIMPLE

you are required to provide the

User fee. All applications must be

IRA plan).

information requested on this form.

accompanied by the appropriate user

Who may file. Use Form 5306-A to

You are not required to provide the

fee. Applications submitted without the

request a favorable opinion letter if:

information requested on a form that is

proper user fee will not be processed

subject to the Paperwork Reduction Act

and will be returned to the applicant.

You are a bank, federally insured credit

•

unless the form displays a valid OMB

union, savings and loan association that

To determine the proper user fee, see

control number. Books or records

qualifies as a bank, insurance company,

Rev. Proc. 2013-8, 2013-1 I.R.B. 237,

relating to a form or its instructions must

regulated investment company, or trade

available at

be retained as long as their contents

or professional society or association

irb/2013-01_IRB/ar13.html, or the

may become material in the

(other than an employee association);

current superseding revenue procedure.

administration of any Internal Revenue

and

Line 2c. If you are amending your

law. Generally, tax returns and return

You want to get a favorable opinion

•

previously approved SEP or SIMPLE IRA

information are confidential, as stated in

letter that a SEP agreement or SIMPLE

plan, enter the letter serial number, date,

section 6103.

IRA plan to be used by more than one

and file folder number from the latest

The time needed to complete and file

employer is acceptable in form.

opinion letter you received for your SEP

this form will vary depending on

or SIMPLE IRA plan.

Who does not need to file. Instead of

individual circumstances. The estimated

designing their own SEP or SIMPLE IRA

Line 3. If the application is for a SEP

average time is:

plan, sponsors may use one of the Form

that provides for elective deferrals

Recordkeeping .

15 hr., 46 min.

5304 or 5305 series of model forms to

intended to meet the requirements of

establish a SEP or a SIMPLE IRA plan.

Learning about the law

section 408(k)(6), check the box.

Sponsors who use one of these forms

or the form

. 1 hr., 23 min.

The Small Business Job Protection Act

with individual retirement accounts or

Preparing, copying, assembling,

of 1996 (P.L. 104-188) repealed section

annuities for which the IRS has issued a

and sending the form

408(k)(6), effective December 31, 1996,

favorable opinion or ruling letter, or with

to the IRS .

. 1 hr., 42 min.

except with respect to a SEP of an

model individual retirement accounts

employer if the terms of the SEP of such

issued by the IRS, are considered to

If you have comments concerning the

employer, as in effect on December 31,

have established a SEP or SIMPLE IRA

accuracy of these time estimates or

1996, provided for elective deferrals.

plan that meets the requirements of

suggestions for making this form

section 408(k) or 408(p). Do not file

simpler, we would be happy to hear from

Line 4a. Include the suite, room, or

Form 5306-A if you use a model form.

you. You can send us comments from

other unit number after the street

formspubs/. Click on “More

number. If the Post Office does not

Note. The IRS will not issue an opinion

Information” and then on “Comment on

deliver mail to the street address and

letter on a document submitted with

Tax Forms and Publications.” Or you can

you have a P.O. box, show the box

Form 5306-A that is a combination of a

send your comments to Internal

number instead of the street address.

prototype SEP or SIMPLE IRA plan and

Revenue Service, Tax Forms and

a prototype individual retirement account

Publications Division, 1111 Constitution

or annuity.

Ave. NW, IR-6526, Washington, DC

What to file. File this application and

20224. Do not send the form to this

one copy of all documents that make up

address. Instead, see Where to file.

the SEP agreement or SIMPLE IRA plan.

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