Form 5305-S Simple Individual Retirement Trust Account {5305-S}

Form 5305-S (Rev. April 2017), SIMPLE Individual Retirement Trust Account (Under section 408(p) of the Internal Revenue Code), this form is a model trust account agreement that meets the requirements of sections 408(a) and 408(p). However, only Articles I through VII have been reviewed by the IRS. A SIMPLE individual retirement account (SIMPLE IRA) is established after the form is fully executed by both the individual (participant) and the trustee. This account must be created in the United States for the exclusive benefit of the participant and his or her beneficiaries. www.FormsWorkflow.com