About Form 5306, Application for Approval of Prototype or Employer Sponsored Individual Retirement Arrangement (IRA)

Sponsoring organizations, employers, or employee associations file this form to request a ruling as to:

  • whether a trust or custodial account agreement meets the requirements of section 408(a), 408(c), 408(p), or 408A, or
  • whether an individual annuity meets the requirements of section 408(b), 408(p), or 408A.

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