An adopter of a Volume Submitter (VS) plan files Form 5307 to request a determination letter (DL) from the IRS for the qualification of a modified defined benefit (DB) or a defined contribution (DC) plan and the exempt status of any related trust. Current Revision Form 5307PDF Instructions for Form 5307 (Print VersionPDF) Recent Developments Procedures for Certain Adopting Employers of Master & Prototype Defined Benefit Plans to Apply for a Determination Letter -- 2018-JUL-03 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. Other Items You May Find Useful All Form 5307 Revisions About Publication 947, Practice Before the IRS and Power of Attorney Other Current Products Related Items About Form 8905, Certification of Intent to Adopt a Pre-Approved Plan