Internal Revenue Service United States Department of the Treasury

Instructions for Form 5307 (5/2008)

Application for Determination for Adopters of Master or Prototype (M&P) or Volume Submitter (VS) Plans

Section references are to the Internal Revenue Code unless otherwise noted.

Revised: 5/2008


Table of Contents

  • Instructions for Form 5307 - Introductory Material
    • What's New for Defined Contribution Plans
    • Disclosure Request by Taxpayer
    • Public Inspection
  • General Instructions
    • Purpose of Form
    • Type of Plan
    • Who May File
      • Standardized Plans
    • Who May Not File
    • Where To File
      • How To Complete the Application
      • What To File
      • Specific Plans—Additional Requirements
    • Specific Instructions
      • Optional Ratio Percentage Test Determination
        • Design-Based Nondiscrimination Safe Harbors
          • How To Get Forms and Publications
            • Internet
            • CD/DVD
            • By Phone and in Person
        • Instructions for Form 5307 - Notices
          • Paperwork Reduction Act Notice.
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