Instructions for Form 5307

Instructions for Form 5307

(Rev. December 2024)

Application for Determination for Adopters of

Modified Nonstandardized Pre-Approved Plans

Section references are to the Internal Revenue Code unless

otherwise noted.

Future Developments

For the latest information related to Form 5307 and its

instructions, such as legislation enacted after they were

published, go to IRS.gov/Form5307.

What’s New

The form and instructions have been updated to include

403(b) plans.

Reminders

The form and instructions have been updated to be

completed on Pay.gov as of July 1, 2023. The form and the

instructions have undergone major revisions in the format

and information required.

Review these documents before completing the

application.

Note. The Determination Letter (DL) program is

administered under Rev. Proc. 2025-4 (updated annually),

with respect to qualified pre-approved plan, Rev. Proc.

2016-37, as modified by Rev. Proc. 2017-41 and Rev. Proc.

2019-20 and, with respect to a section 403(b) pre-approved

plan, Rev. Proc. 2023-37.

Disclosure Request by Taxpayer

A taxpayer can authorize the IRS to disclose and discuss the

taxpayer’s return and/or return information with any person(s)

the taxpayer designates in a written request. Use Form 2848,

Power of Attorney and Declaration of Representative; or Form

8821, Tax Information Authorization, for this purpose. See

Pub. 947, Practice Before the IRS and Power of Attorney, for

more information.

Public Inspection

Form 5307 is open to public inspection if there are more than

25 plan participants. The total number of participants must be

shown on line 3e. See the instructions for line 3e for a

definition of participant.

General Instructions

Purpose of Form

An adopter of a nonstandardized pre-approved plan files

Form 5307 to request a determination letter (DL) from the IRS

that the modifications made to the plan document have not

altered the qualified status of a defined benefit (DB) or a

defined contribution (DC) plan or that a 403(b) plan meets

the requirements of section 403(b).

For questions regarding this form, call the Employee Plans

Customer Service toll free at 877-829-5500.

Dec 30, 2024

Type of Plan

A defined contribution (DC) plan is a qualified 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 defined benefit (DB) plan is any qualified plan that is not

a DC plan.

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.

A section 403(b) plan is a plan that meets the

requirements of section 403(b), and is generally for a charity

or public school.

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.

Who May File

File Form 5307 if this is a nonstandardized pre-approved plan

and the employer has made limited modifications to the

pre-approved plan that do not create an individually designed

plan or an employer amends its standardized or

nonstandardized pre-approved plan solely to add language

to satisfy the requirements of sections 415 and 416, due to

the required aggregation of plans. See sections 7.05 and

8.06(3) of Rev. Proc. 2017-41 and section 12.03 of Rev. Proc.

2025-4 for further information for DC or DB plans. See

section 25.02 of Rev. Proc. 2023-37 for further information for

section 403(b) plans.

Note. Adopters of standardized or nonstandardized plans

that do not meet the above conditions may not use Form

5307.

In the following circumstances, an application for a DL that

would otherwise use Form 5307 must be filed on Form 5300.

1. Multiple employer plans.

2. Money purchase, target benefit and defined benefit

pension plans that are not a governmental plan in which the

normal retirement age is earlier than age 62.

3. Money purchase, target benefit and defined benefit

pension plans that are a governmental plan in which the

normal retirement age that does not satisfy any of the safe

harbors of the proposed regulations.

Instructions for Form 5307 (Rev. 12-2024) Catalog Number 11833J

Department of the Treasury Internal Revenue Service www.irs.gov

4. A nonstandardized plan regarding a partial

termination.

5. A nonstandardized pension plan that is a

governmental plan (within the meaning of section 414(d)) in

which the normal retirement age does not satisfy any of the

safe harbors.

See section 12.04 of Rev. Proc. 2025-4 for a description of

issues for which a Form 5300 may be filed.

Where To File

As of July 1, 2023, the IRS requires that Form 5307 be

completed and submitted through Pay.gov.

To submit Form 5307, you must:

1. Register for an account on Pay.gov.

2. Enter “5307” in the search box, select Form “5307”;

and

3. Complete the form.

Pay.gov can accommodate only one uploaded file.

Consolidate your attachments into a single PDF file, which

cannot exceed 15MB. If your PDF file exceeds the 15MB

limit, remove any items over the limit and contact IRS

Customer Accounts Services at 877-829-5500 for assistance

on how to submit the removed items.

How To Complete the Application

The application must be signed by the employer, plan

administrator, or authorized representative.

When completing the application, follow these guidelines.

• 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 require additional information.

What To File

All applications must be accompanied by the following.

1. Form 5307 submitted and paying the user fee through

Pay.gov is required.

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

applicable.

3. A copy of the most recent opinion letter issued to the

pre-approved plan adopted.

4. A complete copy of the pre-approved plan document,

including a copy of the completed adoption agreement, if

applicable.

Note. For 403(b) plans, documents prior to the 2009

calendar year will not be requested. See Notice 2009-3.

5. A written representation (signature optional) made by

the provider of the nonstandardized pre-approved plan under

penalty of perjury which explains that the plan of the

employer is not word-for-word identical to the pre-approved

plan and describes the location, nature, and effect of each

deviation from the language of the pre-approved plan.

6. Form 2848 or other written authorization allowing the

nonstandardized pre-approved plan provider to act as a

representative of the employer with respect to the request for

a DL.

7. Do not submit any interim or other amendments to the

plan that were adopted by the nonstandardized provider on

behalf of the employer and considered by the IRS in issuing

the opinion 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

nonstandardized pre-approved plan will be evaluated based

on the extent and complexity of the changes. If the changes

are determined not to be compatible with the

nonstandardized pre-approved plan, the application and user

fee may be returned.

8. A copy of any compliance statement(s) or closing

agreement(s) regarding this plan completed during the

current remedial amendment cycle (RAC).

9. A copy of the required notice to interested parties, if

applicable.

See Rev. Proc. 2016-37, as amended by Rev. Proc.

2019-20, for a description of the RACs.

Note. See the Procedural Requirements Checklist to ensure

that the application package is complete before submitting it.

Incomplete applications may be closed if required items

aren’t included in the submission. If the application package

is closed as incomplete, the application won’t be returned

and any user fee paid with the application won’t be refunded.

(See Rev. Proc. 2025-4.)

Specific Instructions

Line 1. Enter the name, address, and telephone and fax

numbers of the plan sponsor/employer. A “plan sponsor”

means:

1. In the case of a plan that covers the employees of one

employer, the employer;

2. In the case of a plan sponsored by two or more entities

required to be combined under section 414(b), (c), or (m),

one of the members participating in the plan; or

3. In the case of a plan that covers the employees and/or

partner(s) of a partnership, the partnership.

Note. The name of the plan sponsor/employer should be the

same name that is used when the Form 5500 series Annual

Return/Report is filed for this plan. Line 1a is limited to 70

characters. The type of employer that can sponsor a 403(b)

plan is defined in Regulation section 1.403(b)-2(b)(8).

Line 1f. Enter the nine-digit employer identification number

(EIN) assigned to the plan sponsor/employer or the

organization sponsoring the 403(b) plan. For a 401(a) plan,

this should be the same EIN that is used when the Form 5500

series Annual Return/Report is filed for this plan.

The plan of a group of entities combined under section

414(b), (c), or (m), whose sponsor is more than one of the

combined entities, should only enter the EIN of one of the

sponsoring members.

This EIN must be used in all subsequent filings of DL

requests for the plan, and annual returns/reports for the plan,

unless there is a change of sponsor.

!

Do not use a social security number or the EIN of the

trust.

CAUTION

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Instructions for Form 5307 (Rev. 12-2024)

The plan sponsor/employer must have an EIN. A plan

sponsor/employer without an EIN can apply for one in one of

the following ways.

• Online—Generally, a plan sponsor/employer can receive

an EIN over the Internet and use it immediately to file a

return. Go to the IRS website at IRS.gov/EIN and click on

Employer ID Numbers.

• By mail or fax—Send in a completed Form SS-4,

Application for Employer Identification Number, to apply for

an EIN.

Lines 1g and 1h. Enter the telephone and fax numbers of

the plan sponsor.

Line 1i. Enter the two digits representing the month the plan

sponsor/employer’s tax year ends.

Line 1j–m. If a foreign entity, follow the country's practice for

entering the name of the city or town, the province or county,

and the foreign postal code.

Line 2. If Form 2848 or Form 8821 is attached, check the

box only. If not attached, enter a contact person. The contact

person listed on line 2 will receive copies of all

correspondence.

Lines 2h–k. If a foreign contact, follow the country's

practice for entering the name of the city or town, the

province or county, and the postal code.

Line 3a. This field is limited to 70 characters, including

spaces. Fill in the plan name as it should appear on the DL to

the extent permitted. Keep in mind that “Employees” and

“Trust” are not necessary in the plan name and will be left off

if space does not permit.

Line 3b. Enter the three-digit plan number, beginning with

‘‘001’’ and continuing in numerical order for each plan you

adopt (001–499). The numbering will differentiate your plans.

The number assigned to a plan must not be changed or used

for any other plan. This should be the same number that is

used on the Form 5500 series Annual Return/Report.

Line 3c. Plan month means the month in which the plan’s

year ends. Enter the two-digit month (MM).

Line 3d. Enter the plan's original effective date.

Line 3e. Enter the total number of participants. A

“participant” is:

1. Any employee participating in the plan, including

employees under a section 401(k) qualified cash or deferred

arrangement who are eligible but don’t make elective

deferrals;

2. Retirees and other former employees who have a

nonforfeitable right to benefits under the plan; and

3. The beneficiary of a deceased employee who is

receiving or will in the future receive benefits under the plan.

Include one beneficiary for each deceased employee

regardless of the number of individuals receiving benefits.

Example. Payment of a deceased employee’s benefit to

three children is considered a payment to one beneficiary.

Lines 3f and 3g. See Notice 2002-1, as amplified by Notice

2017-1, for further details, including how to determine

compensation.

Line 4a. Enter the number that corresponds to the request

being made.

Enter “1” for Initial Qualification—New Plan. For this

purpose, a new plan is a new plan with an initial remedial

Instructions for Form 5307 (Rev. 12-2024)

amendment period within the meaning of Regulations section

1.401(b)-1(d)(1) or as extended in other guidance. See Rev.

Proc. 2022-40 and Rev. Proc. 2019-39.

Enter “2” for Initial Qualification—Existing Plan if the

IRS has not issued a DL for the plan or the plan sponsor

previously did not rely on an opinion/advisory letter.

Enter “3” for Request after Initial Qualification if the IRS

has previously issued a DL for this plan or the plan sponsor

previously relied on an opinion/advisory letter.

Line 4b. If the plan relied on a favorable opinion/advisory

letter of a pre-approved plan for the plan’s RAC immediately

preceding the cycle in which the application is submitted,

provide (i) the name of the sponsor/practitioner/provider, (ii)

the date of the opinion/advisory letter, and (iii) the serial

number of the opinion/advisory letter.

Line 5a. Enter the applicable plan type in the box.

Line 5b(1). If the plan is an ESOP, check the box to indicate

whether or not the plan sponsor is an S corporation or a C

corporation.

Line 5b(2). If there has been a change in corporate status,

enter the effective date of the change.

Line 6. Attach a statement that provides the following.

1. Name of plans involved.

2. Type of plan.

3. Date of merger, consolidation spinoff, or transfer of

plan assets or liabilities.

4. Verification that each plan involved was qualified at the

time of the merger, consolidation, spinoff, or transfer of plan

assets or liabilities.

If the plan previously obtained a DL, only provide

information on a transaction that occurred after the most

recent DL was issued.

Note. Verification includes (1) a copy of a prior DL or

opinion/advisory letter; (2) the plan document and, if

applicable, the adoption agreement; and (3) interim and

discretionary amendments. The plan and amendments

submitted to verify the plan was qualified prior to the merger,

consolidation, spinoff, or transfer of plan assets or liabilities

are for information purposes only and will not be ruled on. If

applicable, file Form 5310-A, Notice of Plan Merger or

Consolidation, Spinoff, or Transfer of Plan Assets or

Liabilities; Notice of Qualified Separate Lines of Business, 30

days prior to the merger, consolidation, or transfer of plan

assets or liabilities.

Line 7. Check “Yes” and attach an explanation if the plan

has any matter pending before any of the following.

1. The IRS (including the Voluntary Compliance

Program).

2. Department of Labor.

3. Pension Benefit Guaranty Corporation (PBGC).

4. Any court (including bankruptcy court).

The attachment should include a contact person's name

and telephone number and agency or court.

Line 8. Section 3001 of the Employee Retirement Income

Security Act (ERISA) of 1974 requires the applicants subject

to section 410 to provide evidence that each employee who

qualifies as an interested party has been notified of the filing

3

of the application. If “Yes”, it means that each employee has

been notified as required by Regulation section 1.7476-1.

If this is a one-person plan or if this plan is not subject to

section 410, a copy of the notice is not required to be

attached to this application. If “No” is marked or this line is

blank, the application will be returned.

Rules defining “interested parties” and the form of

notification are in Regulations section 1.7476-1.

Line 9. Check “Yes” if the plan is a governmental plan under

section 414(d).

Line 10. Check “Yes” if the plan is a church plan under

section 414(e) that hasn’t made the section 410(d) election.

Line 11. Check “Yes” if the plan benefits any collectively

bargained employees under Regulations section

1.410(b)-6(d)(2).

Line 12. Check “Yes” if the plan is an insurance contract

plan under section 412(e)(3). Fully insured section 412(e)(3)

plans, other than plans that by their terms satisfy the safe

harbor in Regulations section 1.401(a)(4)-3(b)(5), are not

eligible to have a nonstandardized plan.

Line 13. If “Yes,” attach a statement identifying the plan

section(s) that satisfies the safe harbor (including, if

applicable, the permitted disparity requirements) and specify

the applicable Regulations section (listed below) intended to

be satisfied.

• 1.401(a)(4)-2(b)(2) DC plan with uniform allocation

formula.

• 1.401(a)(4)-3(b)(3) unit credit DB plan.

• 1.401(a)(4)-3(b)(4)(i)(C)(1) unit credit DB fractional rule

plan.

• 1.401(a)(4)-3(b)(5) insurance contract plan.

Line 14. Check “Yes” if the plan utilizes the permitted

disparity rules of section 401(l).

Line 15. If “Yes,” attach a statement providing the plan name,

the EIN of the plan sponsor/employer, the plan type of the

other plan, and a copy of pertinent provisions from the other

plan regarding the offset.

Line 16. If the plan has been restated to change the type of

plan under Regulations section 1.401-1, answer “Yes” and

attach a statement explaining the change.

Line 17. Enter the number that corresponds to the section

403(b) eligible employer defined in Regulations section

1.403(b)-2(b)(8).

Enter “1” if the eligible employer is a tax-exempt

organization under section 501(c)(3) including but not limited

to a church defined under section 3121(w)(3)(A), or a

qualified church-controlled organization (QCCO) under

section 3121(w)(3)(B).

Enter “2” if the eligible employer is a state, as defined by

Regulations section 1.403(b)-2(b)(20), a political subdivision

of a state, or any agency or instrumentality of a state with

respect to an employee performing services in a public

school, as defined by Regulations section 1.403(b)-2(b)(14).

Enter “3” if the eligible employer is the employer of a

minister described in section 414(e)(5)(A), but only with

respect to the minister or a self-employed minister described

in section 414(e)(5)(A).

Line 18. Check “Yes” if the eligible employer is a section

501(c)(3) organization that satisfies the requirements of

section 3121(w)(3)(B).

4

Line 19. Check “Yes” if the church-controlled organization is

a non-QCCO as defined in section 414(c)(2)(B).

Note. A “Yes” answer means the plan is maintained by a

church-controlled tax-exempt organization under section

501(c)(3) that is not a QCCO.

Line 20. Check “Yes” if the plan is a church plan under

section 414(e) that hasn’t made a section 410(d) election.

Line 21. Check “Yes” if this plan allows for employee

after-tax contributions.

Line 22. Check “Yes” if this plan allows for elective deferrals.

Line 23. Check “Yes” if this plan offers matching

contributions.

Line 24. Check “Yes” if this plan allows for non-elective

employer contributions other than matching contributions.

Line 25. Check “Yes” if this plan sponsor has less than 1,000

employees.

Line 26. Check “Yes” if this plan is sponsored by an

educational organization as defined in section 170(b)(1)(A) in

which the employee contributions were contributed to a credit

union described in section 501(c)(14) that maintains

separate nonforfeitable special share accounts for each

employee.

A plan established on or before May 17, 1982, is covered

by Rev. Rul. 82-102. A “Yes” answer is also required if the

submitted plan was established by a church-related

organization and was a defined benefit plan effective

September 3, 1982, when section 403(b) treatment was

established.

Line 27.

1. A custodial account is defined in Regulations section

1.403(b)-8(d)(2) as a plan, or separate account under a plan,

in which an amount attributable to section 403(b)

contributions (or amounts rolled into a section 403(b)

contract, as described in Regulation section 1.403(b)-10(d))

is held by a bank or a person who satisfies the conditions in

section 401(f)(2) if the conditions in Regulation sections

1.403(b)-8(d)(2)(i) through (iv) are satisfied.

2. Individual annuity contracts are annuity contracts

defined in Regulation section 1.403(b)-8(c).

3. A group annuity contract is a single annuity contract

which separately accounts for the assets at the participant

level.

4. A retirement income account is a defined contribution

program established or maintained by a church, or a

church-related organization described in section 414(e)(3)

(A), pursuant to a plan as defined section in 1.403(b)-9(a).

How To Get Forms and Publications

Internet

You can access the IRS website 24 hours a day, 7 days a

week at IRS.gov to:

• Download forms, instructions, and publications, including

accessible versions for people with disabilities;

• Order IRS products; and

• Use the Interactive Tax Assistant (ITA) to research your tax

questions. No need to wait on the phone or stand in line. The

ITA is available 24 hours a day, 7 days a week, and provides

you with a variety of tax information related to general filing

topics, deductions, credits, and income. When you reach the

Instructions for Form 5307 (Rev. 12-2024)

response screen, you can print the entire interview and the

final response for your records. New subject areas are added

on a regular basis.

Privacy Act and Paperwork Reduction Act Notice. We

ask for the information on this form to carry out the Internal

Revenue laws of the United States. Our legal right to ask for

the information on this form is sections 401(a), 501(a), and

6109, and their regulations. You are not required to obtain

approval of the plan; however, if you apply for approval, you

are required to provide the information requested on this

form. We need it to determine whether you meet the legal

requirements for plan approval. Failure to provide the

requested information may delay or prevent processing of

your request. Providing false or fraudulent information may

subject you to penalties.

We may disclose this information to the Department of

Justice for civil or criminal litigation, and to cities, states, the

District of Columbia, and U.S. commonwealths and territories

for use in administering their tax laws. We may disclose this

information to the Department of Labor or the PBGC for

administration of ERISA. This information may be open to

public inspection if the plan has over 25 plan participants. We

may also disclose this information to other countries under a

tax treaty, to federal and state agencies to enforce federal

nontax criminal laws, or to federal law enforcement and

intelligence agencies to combat terrorism. You are not

required to provide the information requested on a form that

is subject to the Paperwork Reduction Act unless the form

displays a valid OMB control number. Books or records

Instructions for Form 5307 (Rev. 12-2024)

relating to a form or its instructions must be retained as long

as their contents may become material in the administration

of any Internal Revenue law. Generally, tax returns and return

information are confidential, as required by section 6103.

The time needed to complete and file this form will vary

depending on individual circumstances. The estimated

average time is:

Recordkeeping....

28 hr., 27 min.

Learning about the law or the

form....

7 hr., 28 min.

Preparing the form....

13 hr., 51 min.

Copying, assembling, and

sending the form to the IRS....

1 hr., 36 min.

If you have comments concerning the accuracy of these

time estimates or suggestions for making this form simpler,

we would be happy to hear from you. You can send us

comments from IRS.gov/FormComments. Or you can send

your comments to the Internal Revenue Service, Tax Forms

and Publications Division, 1111 Constitution Ave. NW,

IR-6526, Washington, DC 20224.

Do not send any of these forms or schedules to this

address. Instead, see Where To File, earlier.

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