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An adopter of a nonstandardized pre-approved plan files Form 5307 to request a determination letter (DL) from the IRS that the modifications made to the plan document have not altered the qualified status of a defined benefit (DB) or a defined contribution (DC) plan or that a 403(b) plan meets the requirements of section 403(b).
Current revision
Form 5307 must be submitted electronically through Pay.gov. You can access the most recent revision of the form at Pay.gov.
To submit Form 5307 you must:
- Register for an account on Pay.gov.
- Enter "5307" in the search box and select Form 5307.
- Complete the form.
Recent developments
None at this time.