SECTION 13. WHAT ARE

THE DETERMINATION LETTER FILING PROCEDURES FOR FORM 5307?

Scope .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.

December 30, 2024 202 Bulletin No. 2025–1

Form 5307 filing procedures .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 or any investment arrangement because a determination will not be provided on these documents. 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) Penalty of perjury statement if application in www.pay.gov is not signed by the employer (see section 6.02(14) of this revenue procedure);

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

(7) 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;

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

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

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

.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 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, section 8.06(3) of Rev. Proc. 2017-41, and section 9.05(4) of Rev. Proc. 2021-37. See also section 25.04(1) of Rev. Proc. 2023-37.

.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, and section 8.03(2) of Rev. Proc. 202137. 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.

.05 In accordance with section 14 of Rev. Proc. 2016-37 (for qualified pre-approved plans) and section 10 of Rev. Proc. 2019-39 (for § 403(b) pre-approved plans), adopting employers of pre‑approved plans have a remedial amendment cycle. An adopting employer of a nonstandardized plan that makes changes to the plan that are not extensive must submit the determination letter application within the employer adoption window announced by the Service, as described in

Bulletin No. 2025–1 203 December 30, 2024

section 14.03 of Rev. Proc. 2016-37 for Cycle 3 qualified pre-approved plans, and section 25 of Rev. Proc. 2023-37 for Cycle 2 § 403(b) pre-approved plans. Applications submitted outside of that employer adoption window will be returned.