Group/pooled trust sponsors file Form 5316 to request a determination letter from the IRS for a determination that the trust is a group trust arrangement. Current Revision Form 5316PDF 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) Other Items You May Find Useful All Form 5316 Revisions About Publication 947, Practice Before the IRS and Power of Attorney Other Current Products Related Items About Form 2848, Power of Attorney and Declaration of Representative About Form 8821, Tax Information Authorization About Form SS-4, Application for Employer Identification Number (EIN)
