Program sponsors use this form to get IRS approval of their prototype simplified employee pension (SEP) agreements or savings incentive match plans for employees of small employers (SIMPLE IRA plan). Current Revision Form 5306-A PDF 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 5306-A Revision Revenue Procedure 2013-8 Other Current Products