5307 Instructions For Form 5307 {5307}

INSTRUCTIONS FOR FORM 5307, APPLICATION FOR DETERMINATION FOR ADOPTERS OF MODIFIED NONSTANDARDIZED PRE-APPROVED PLANS. 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). 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. www.FormsWorkflow.com