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.

Current Revision


Recent Developments

The addresses for Employee Plans submissions for determination letters, letter rulings, and IRA opinion letters have changed. The new addresses apply to Forms 5300, 5306, 5306-A, 5307, 5308, 5310, 5310-A, 5316, and 8717. October 11, 2019.


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