SECTION 13. WHAT ARE

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

Scope

Form 5307 filing procedures

Deviations from language of approved plan

Adoption of plan prior to date of plan’s letter

.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.

.02 Applicants must submit the Form 5307 application electronically on www.pay.gov and may not submit any documents on paper, including the Form 8717. Do not submit a copy of the trust because a determination will not be provided on the trust. The application for a determination letter submitted on a Form 5307 must include the following:

(1) The applicable user fee;

(2) Form 5307, Application for Determination for Adopters of Modified Nonstandardized PreApproved Plans;

(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

(8) Any other information or material that may be required by EP Determinations. Note: EP Determinations may request proof of provider adoption of interim amendments.

.03 Deviations from the language of the approved plan will be evaluated based on the extent and complexities of the changes. If the changes are determined to be extensive, EP Determinations will require the applicant to file Form 5300, Application for Determination for Employee Benefit Plan (if the applicant is otherwise eligible to file a Form 5300) and pay the higher user fee. If the changes are too extensive to be compatible with the pre-approved program, the adopting employer’s plan will not be eligible for the pre-approved program. See section 20.03(5) of Rev. Proc. 2016-37 and section 8.06(3) of Rev. Proc. 2017-41.

.04 An employer will not be treated as having adopted a pre-approved plan if the employer has signed or otherwise adopted the plan prior to the date of issuance of the pre-approved plan’s opinion letter. See section 7.03(2) of Rev. Proc. 2017-41. In this case, the determination letter application for the employer’s plan may not be filed on Form 5307 and will not be eligible for a reduced user fee. A determination letter application for a pre-approved plan must be based on the pre-approved plan with any applicable modifications.

January 2, 2024 204 Bulletin No. 2024–1

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