General Instructions

Purpose of Form

An adopter of a Volume Submitter (VS) plan files Form 5307 to request a 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.

Who May File

File Form 5307, Application for Determination for Adopters of Modified Volume Submitter (VS) Plans, if this is a VS plan that has made limited modifications to an approved specimen plan (that does not create an individually designed plan).

Note. Adopters of Master and Prototype (M&P) plans may not use Form 5307 and must file Form 5300 if a DL is requested. Adopters of VS plans that do not meet the above conditions must also file on Form 5300.

In certain circumstances, an application for a DL for a VS plan must be filed on Form 5300:

  • requests regarding 414(m),

  • requests regarding 414(n),

  • partial termination requests,

  • multiple employer plans,

  • money purchase, target benefit and defined benefit pension plans with a normal retirement age earlier than age 62, or

  • a procedure requested by the IRS.

See Form 5300 and instructions.

Type of Plan

A DC plan is a plan that provides an individual account for each participant and for benefits based only on:

  1. The amount contributed to the participant’s account, and

  2. Any income, expenses, gains and losses, and any forfeitures of accounts of other participants that may be allocated to the participant’s account.

A DB plan is any plan that is not a DC plan.

Termination of Plan

If the plan is terminated, file Form 5310, Application for Determination Upon Terminating Plan.

If benefit accruals or contributions have ceased, the plan and trust will not be considered terminated until an official action to terminate has occurred.

Note. A DB plan cannot be amended to become a DC plan. If a sponsor of a DB plan attempts to amend the plan to become a DC plan, or if the merger of a DB plan with a DC plan results solely in a DC plan the DB plan is considered terminated.

Where To File

File Form 5307 at the address indicated below:

Internal Revenue Service 
P.O. Box 12192  
Covington, KY 41012-0192.

Requests shipped by express mail or a delivery service should be sent to:

Internal Revenue Service 
201 West Rivercenter Blvd. 
Attn: Extracting Stop 312 
Covington, KY 41011

Private Delivery Services.   In addition to the United States mail, you can use certain private delivery services designated by the IRS to meet the “timely mailing as timely filing/paying” rule for tax returns and payments. These private delivery services include only the following:
  • DHL Express (DHL): DHL Same Day Service, DHL Next Day 10:30 am, DHL Next Day 12:00 pm, DHL Next Day 3:00 pm, and DHL 2nd Day Service.

  • Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First.

  • United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A.M., UPS Worldwide Express Plus, and UPS Worldwide Express.

  The private delivery service can tell you how to get written proof of the mailing date.

How To Complete the Application

The application must be signed by the employer, plan administrator, or authorized representative.

Note. Stamped signatures are not acceptable.

Incomplete applications may be returned to the applicant. For this reason, it is important that an appropriate response be entered for each line item (unless instructed otherwise). In completing the application:

  • N/A (not applicable) is accepted as a response only if an N/A block is provided.

  • If a number is requested, a number must be entered.

  • If an item provides a choice of boxes to mark, mark only one box unless instructed otherwise.

  • If an item provides a box to mark, written responses are not acceptable.

  • The IRS may, at its discretion, require a plan restatement or additional information any time it is deemed necessary.

  • The application has formatted fields that will limit the number of characters entered per field.

  • All data input will need to be entered in Courier 10 point font.

  • Alpha characters should be entered in all capital letters.

  • Enter spaces between any words. Spaces do count as characters.

  • All date fields are entered as an eight-digit field (MM/DD/YYYY).

What To File

All applications must contain an original signature and be accompanied by the following:

  1. A completed Form 5307.

  2. Form 8717, User Fee for Employee Plan Determination Letter Request. If applicable, include the check for the appropriate user fee. Submit a separate check for each application. Make checks payable to the “United States Treasury.”

    If the user fee is paid through, submit a copy of the payment confirmation in lieu of Form 8717.

    Note. Payments for sanction fees, compliance fees, etc. should be submitted on separate checks.

  3. Form 8905, Certification of Intent to Adopt a Pre-approved Plan, if applicable as determined under Part III of Rev. Proc. 2007-44.

  4. A copy of the plan’s latest favorable DL letter, if applicable.

  5. A copy of the most recent advisory letter issued to the VS specimen plan practitioner.

  6. A complete copy of the plan and trust instrument and a copy of the completed adoption agreement, if applicable.

  7. A written representation (signature optional) made by the VS sponsor under penalty of perjury, that explains that the plan and trust instrument are not word-for-word identical to the approved specimen plan and describes the location, nature and effect of each deviation from the language of the approved specimen plan.

  8. Form 2848 or other written authorization allowing the VS practitioner to act as a representative of the employer with respect to the request for a determination letter.

  9. Any interim amendments that were adopted for qualification changes on the applicable cumulative list (CL) used in reviewing and approving the underlying VS specimen plan, where the VS plan does not authorize the practitioner to amend on behalf of the adopting employer, and any other discretionary amendments adopted during the current six-year remedial amendment cycle (RAC). The changes to the pre-approved VS plan may be either incorporated into the pre-approved document or separately attached as amendments to the plan. If the changes are incorporated into the document, include a list describing the changes. Do not submit any interim or other amendments to the plan that were adopted by the VS practitioner on behalf of the employer and considered by the IRS in issuing the advisory letter for the plan.

    Note. The IRS may, in any event, request evidence of adoption of interim amendments during the course of its review of a particular plan.

    Note. Deviations from the language of the approved specimen plan will be evaluated based on the extent and complexity of the changes. If the changes are determined not to be compatible with the VS program, the IRS will require the applicant to file Form 5300 and pay the higher user fee.

  10. A copy of any compliance statement(s) or closing agreement(s) regarding this plan completed during the current RAC.

    See Rev. Proc. 2007-44 for a description of the RACs.

    Note. Do not use staples (except to attach the check to the Form 8717), paper clips, binders, or sticky notes. Do not punch holes in the documents.

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