Instructions for Form 5307

(Rev. June 2023)

Application for Determination for Adopters of

Modified Nonstandardized Pre-Approved Plans

Department of the Treasury

Internal Revenue Service

Section references are to the Internal Revenue 

Code unless otherwise noted.

What's New

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.

Review these documents before 

completing the application.

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.

Future Developments

For the latest information related to 

Form 5307 and its instructions, such as 

legislation enacted after they were 

published, go to www.IRS.gov/

Form5307.

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 

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.

Public Inspection

Form 5307 is open to public inspection if 

there are more than 25 plan 

participants. The total number of 

participants must be shown on line 3e. 

See the instructions for line 3e for a 

definition of participant.

General Instructions 

Purpose of Form

Type of Plan

A defined contribution (DC) plan is a 

plan that provides an individual account 

for each participant and for benefits 

based only on:

1. The amount contributed to the 

participant’s account; and

2. Any income, expenses, gains, 

and losses, and any forfeitures of 

accounts of other participants that may 

be allocated to the participant’s 

account.

A defined benefit (DB) plan is any 

plan that is not a DC plan.

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.

Termination of Plan

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.

Who May File

File Form 5307, if this is a 

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 

information.

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.

1. Multiple employer plans,

2. Money purchase, target benefit, 

and defined benefit pension plans that 

are not a governmental plan, with a 

normal retirement age that does not 

satisfy any of the safe harbors of the 

proposed regulations, or.

3. A nonstandardized plan 

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.

Where To File

File Form 5307 at the address indicated 

below.

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;

2. Enter “5307” in the search box, 

select Form 5307; and

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.

How To Complete the 

Application

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.

It is important that an appropriate 

response be entered for each line item 

(unless instructed otherwise). When 

completing the application, use the 

following guidelines.

• N/A (not applicable) is accepted as a 

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 

to mark, mark only one box unless 

instructed otherwise.

• If an item provides a box to mark, 

written responses are not acceptable.

• The IRS may, at its discretion, require 

a plan restatement or additional 

May 31, 2023 Cat. No. 11833J
information any time it is deemed 

necessary.

What To File

All applications must contain an original 

signature and be accompanied by the 

following.

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.

Note. For plans submitted on or after 

July 1, 2023, submitting and paying the 

user fee through Pay.gov is required.

3. A copy of the plan’s latest 

favorable DL letter, if applicable.

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.

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.

7. Form 2848 or other written 

authorization allowing the 

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.

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 

determined not to be compatible with 

the nonstandardized pre-approved plan, 

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).

10. A copy of the required notice to 

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 

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.)

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

3. In the case of a plan that covers 

the employees and/or partner(s) of a 

partnership, the partnership.

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.

Do not use a social security 

number or the EIN of the trust.

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.

• Online—Generally, a plan sponsor/ 

employer can receive an EIN over the 

CAUTION

!

Internet and use it immediately to file a 

return. Go to the IRS website at 

www.IRS.gov/EIN and click on 

Employer ID Numbers (EINs).

• By telephone—Call 800-829-4933.

• By mail or fax—Send in a completed 

Form SS-4, Application for Employer 

Identification Number, to apply for an 

EIN.

The plan of a group of entities 

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.

This EIN must be used in all 

subsequent filings of DL requests, and 

annual returns/reports unless there is a 

change of sponsor.

Line 1i. Enter the two digits 

representing the month the plan 

sponsor/employer’s tax year ends.

Note. If you have a foreign address, do 

not enter information in lines 1c - 1e.

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.

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 

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

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Line 3c. Plan month means the month 

in which the plans year ends. Enter the 

two-digit month (MM).

Line 3d. Enter the plan's original 

effective date.

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

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 

deceased employee regardless of the 

number of individuals receiving benefits.

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.

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 

amendment period within the meaning 

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

Enter 2 for Initial Qualification—Existing 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 Qualification. If the IRS has previously 

issued a DL for this plan or the plan 

sponsor previously relied on an opinion/

advisory letter.

Line 4b. If the plan relied on a 

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 5a. Enter the applicable plan type 

in the box.

Line 5b(1). If the plan is an ESOP, 

check the box to indicate whether or not 

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.

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 

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.

• 1.401(a)(4)-3(b)(4)(i)(C)(1) unit credit 

DB fractional rule plan.

• 1.401(a)(4)-3(b)(5) insurance 

contract plan.

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 

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 

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).

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 

Nonstandardized plan.

Line 12. Check “Yes” if the plan utilizes 

the permitted disparity rules of 401(l).

Line 13. If “Yes,” attach a statement 

providing the plan name, the EIN of the 

plan sponsor/employer, the plan type of 

the other plan, and a copy of pertinent 

provisions from the other plan regarding 

the offset.

Line 14. Attach a statement that 

provides the following.

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.

If the plan previously obtained a DL, 

only provide information on a 

transaction that occurred after the most 

recent DL was issued.

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.

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.

3. Pension Benefit Guaranty 

Corporation (PBGC).

4. Any court (including bankruptcy 

court).

The attachment should include a 

contact person's name and telephone 

number and agency or court.

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How To Get Forms and 

Publications

Internet

You can access the IRS website 24 

hours a day, 7 days a week at 

www.IRS.gov to:

• Download forms, instructions, and 

publications, including accessible 

versions for people with disabilities;

• Order IRS products; and

• Use the Interactive Tax Assistant 

(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.

By Phone and in Person

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.

Privacy Act and Paperwork Reduction Act Notice. We ask for the 

information on this form to carry out the 

Internal Revenue laws of the United 

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 

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 

penalties.

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 

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 

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 

instructions must be retained as long as 

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.

The time needed to complete and file 

this form will vary depending on 

individual circumstances. The estimated 

average time is:

Recordkeeping 28 hr., 27 min.

Learning about the 

law or the form

7 hr., 28 min.

Preparing the form 13 hr., 51 min.

Copying, 

assembling, and 

sending the form 

to the IRS

1 hr., 36 min.

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 

from www.IRS.gov/FormComments. Or 

you can send your comments to the 

Internal Revenue Service, Tax Forms 

and Publications Division, 1111 

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.

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