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 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. Instructions for Form 5307 (Print VersionPDF) Recent Developments None at this time. 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
