Form 5307 - Application for Determination for Adopters of Modified Nonstandardized Pre-Approved Plans

An adopting employer of a nonstandardized pre-approved plan that has made modifications to the terms of the pre-approved plan that are not extensive, or an adopting employer of any pre-approved plan (either standardized or nonstandardized) that amends its pre-approved plan solely to add language to satisfy the requirements of Internal Revenue Code (IRC) sections 415 and 416 due to the required aggregation of plans, use Form 5307 to request a determination letter from the IRS. The IRS uses the information to determine if the adopted plan is qualified under IRC sections 401(a) and 501(a). The form may not be used to request a determination letter for a multiple employer plan.

The latest form for Form 5307 - Application for Determination for Adopters of Modified Nonstandardized Pre-Approved Plans expires 2027-04-30 and can be found here.