Sponsoring organizations, employers, or employee associations file this form to request a ruling as to:
- whether a trust or custodial account agreement meets the requirements of section 408(a), 408(c), 408(p), or 408A, or
- whether an individual annuity meets the requirements of section 408(b), 408(p), or 408A.
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.