5307 Instructions For Form 5307 {5307}

INSTRUCTIONS FOR FORM 5307, (Rev. June 2023) Application for Determination for Adopters of Modified Nonstandardized Pre-Approved Plans. 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 plan solely to add language to satisfy the requirements of sections 415 and 416, due to the required aggregation of plans. See section 7.05 and 8.06(3) of Rev. Proc. 2017-41 and section 12.02 of Rev. Proc. 2023-4 for further information. Note. Adopters of standardized or nonstandardized plans that do not meet the above conditions may not use Form 5307. www.FormsWorkflow.com