SECTION 13. WHAT ARE

THE DETERMINATION LETTER FILING PROCEDURES FOR FORM 5307 (QUALIFIED PLANS ONLY)?

Scope

adopt the pre-approved plan (employer adoption window), as described in section 14.03 of Rev. Proc. 2016-37, except with respect to requests limited to partial terminations, as noted in section 12.03(3)(b) of this revenue procedure.

.06 If an employer may rely on a favorable opinion letter pursuant to section 7 of Rev. Proc. 2017-41, the opinion letter is equivalent to a favorable determination letter. For example, the favorable opinion letter is treated as a favorable determination letter as provided in section 23 of this revenue procedure, regarding the effect of a determination letter. Rev. Proc. 2017-41 also describes the extent to which adopting employers of such plans may rely on favorable opinion letters without requesting individual determination letters.

.01 This section sets forth procedures for requesting determination letters for adopting employers of pre-approved plans that are eligible to submit determination letter applications on Form 5307, Application for Determination for Adopters of Modified Nonstandardized Pre-Approved Plans.

Form 5307 filing procedures .02 Beginning June 1, 2023, applicants may submit the Form 5307 application electronically on www.pay.gov. Beginning July 1, 2023, applicants must submit the Form 5307 application electronically on www.pay.gov and may not submit any documents on paper, including the Form 8717. Any Form 5307 application submitted on paper after June 30, 2023, will be returned to the applicant, including any paper checks. The application for a determination letter submitted on a Form 5307 must include the following:

(1) Form 8717, User Fee for Employee Plan Determination Letter Request (for paper submissions only). For electronic submissions, www.pay.gov will require the user fee and documents be submitted electronically at the time the form is being submitted;

(2) Form 5307, Application for Determination for Adopters of Modified Nonstandardized PreApproved Plans, including a copy of the Procedural Requirements Checklist included therein;

(3) Form 2848, Power of Attorney and Declaration of Representative, (if applicable, submit Form 8821, Tax Information Authorization);

(4) A copy of the most recent opinion letter for the pre-approved plan;

(5) A complete copy of the plan and, if applicable, a copy of the completed adoption agreement;

(6) A written representation (signature optional) made by the pre-approved plan provider that explains how the nonstandardized plan differs from the approved plan, describing the location, nature, and effect of each deviation from the language of the approved plan;

(7) A copy of the plan’s latest favorable determination letter, if applicable; and

January 3, 2023 206 Bulletin No. 2023–1

Additional information with respect to ESOPs submitted on Form 5307

Deviations from language of approved plan

Adoption of plan prior to date of plan’s letter

Timing of determination letter applications for adopting employers of pre- approved plans