About Form 5307, Application for Determination for Adopters of Master or Prototype or Volume Submitter Plans


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

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. 

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