Instructions For Form 5307 (Rev. June 2014) I5307

User Manual: 5307

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Instructions for Form 5307
(Rev. June 2014)

Department of the Treasury
Internal Revenue Service

Application for Determination for Adopters of
Modified Volume Submitter (VS) Plans
Section references are to the Internal Revenue
Code unless otherwise noted.

What's New
The form and the instructions have
undergone revisions in the format and
information required. Review these
documents before completing the
application. Some of the revisions were
made in accordance with
Announcement 2011-82, 2011-52 I.R.B.
1052, available at www.irs.gov/irb/
2011-52_IRB/ar20.html, which
eliminated demonstrations regarding
coverage and nondiscrimination
requirements and limited Form 5307
applications.
Note. Rev. Proc. 2014-6, 2014-1 I.R.B.
198, available at http://www.irs.gov/pub/
irs-irbs/irb14-01.pdf, contains the
guidance under which the
Determination Letter (DL) program is
administered. It is updated annually and
can be found in the Internal Revenue
Bulletin (I.R.B.). The application should
be filed in accordance with Rev. Proc.
2007-44, 2007-28 I.R.B. 54, available at
www.irs.gov/pub/irs-irbs/irb07-28.pdf
(as revised by Ann. 2011-82), and Rev.
Proc. 2014-6, as updated, available at
http://www.irs.gov/pub/irs-irbs/
irb14-01.pdf. Review these documents
before completing the application.

Future Developments

For the latest information related to
Form 5307 and its instructions, such as
legislation enacted after they were
published, go to www.irs.gov/form5307.

Disclosure Request by
Taxpayer

A taxpayer can authorize the IRS to
disclose and discuss the taxpayer’s
return and/or return information with any
person(s) the taxpayer designates in a
written request. Use Form 2848, Power
of Attorney and Declaration of
Representative, if the representative is
qualified to sign, or Form 8821, Tax
Information Authorization, for this
purpose. See Pub. 947, Practice Before
the IRS and Power of Attorney, for more
information.

Jun 10, 2014

Public Inspection

Form 5307 is open to public inspection if
there are more than 25 plan
participants. The total number of
participants must be shown on line 4e.
See the instructions for line 4e for a
definition of participant.

General Instructions
Purpose of Form

An adopter of a Volume Submitter (VS)
plan files Form 5307 to request a DL
from the IRS for the qualification of a
modified defined benefit (DB) or a
defined contribution (DC) plan and the
exempt status of any related trust.

Who May File

File Form 5307, Application for
Determination for Adopters of Modified
Volume Submitter (VS) Plans, if this is a
VS plan that has made limited
modifications to an approved specimen
plan (that does not create an individually
designed plan).
Note. Adopters of Master and
Prototype (M&P) plans may not use
Form 5307 and must file Form 5300 if a
DL is requested. Adopters of VS plans
that do not meet the above conditions
must also file on Form 5300.

In certain circumstances, an
application for a DL for a VS plan must
be filed on Form 5300:
requests regarding 414(m),
requests regarding 414(n),
partial termination requests,
multiple employer plans,
money purchase, target benefit and
defined benefit pension plans with a
normal retirement age earlier than age
62, or
a procedure requested by the IRS.
See Form 5300 and instructions.

Type of Plan

A DC plan is a plan that provides an
individual account for each participant
and for benefits based only on:
1. The amount contributed to the
participant’s account, and
2. Any income, expenses, gains and
losses, and any forfeitures of accounts
Cat. No. 11833J

of other participants that may be
allocated to the participant’s account.
A DB plan is any plan that is not a DC
plan.

Termination of Plan

If the plan is terminated, file Form 5310,
Application for Determination Upon
Terminating Plan.
If benefit accruals or contributions
have ceased, the plan and trust will not
be considered terminated until an
official action to terminate has occurred.
Note. A DB plan cannot be amended
to become a DC plan. If a sponsor of a
DB plan attempts to amend the plan to
become a DC plan, or if the merger of a
DB plan with a DC plan results solely in
a DC plan the DB plan is considered
terminated.

Where To File

File Form 5307 at the address indicated
below:
Internal Revenue Service
P.O. Box 12192
Covington, KY 41012-0192.

Requests shipped by express mail or
a delivery service should be sent to:
Internal Revenue Service
201 West Rivercenter Blvd.
Attn: Extracting Stop 312
Covington, KY 41011
Private Delivery Services. In addition
to the United States mail, you can use
certain private delivery services
designated by the IRS to meet the
“timely mailing as timely filing/paying”
rule for tax returns and payments.
These private delivery services include
only the following:
DHL Express (DHL): DHL Same Day
Service, DHL Next Day 10:30 am, DHL
Next Day 12:00 pm, DHL Next Day 3:00
pm, and DHL 2nd Day Service.
Federal Express (FedEx): FedEx
Priority Overnight, FedEx Standard
Overnight, FedEx 2Day, FedEx
International Priority, and FedEx
International First.
United Parcel Service (UPS): UPS
Next Day Air, UPS Next Day Air Saver,
UPS 2nd Day Air, UPS 2nd Day Air

A.M., UPS Worldwide Express Plus,
and UPS Worldwide Express.
The private delivery service can tell
you how to get written proof of the
mailing date.

How To Complete the
Application

The application must be signed by the
employer, plan administrator, or
authorized representative.
Note. Stamped signatures are not
acceptable.
Incomplete applications may be
returned to the applicant. For this
reason, it is important that an
appropriate response be entered for
each line item (unless instructed
otherwise). In completing the
application:
N/A (not applicable) is accepted as a
response only if an N/A block is
provided.
If a number is requested, a number
must be entered.
If an item provides a choice of boxes
to mark, mark only one box unless
instructed otherwise.
If an item provides a box to mark,
written responses are not acceptable.
The IRS may, at its discretion, require
a plan restatement or additional
information any time it is deemed
necessary.
The application has formatted fields
that will limit the number of characters
entered per field.
All data input will need to be entered
in Courier 10 point font.
Alpha characters should be entered
in all capital letters.
Enter spaces between any words.
Spaces do count as characters.
All date fields are entered as an
eight-digit field (MM/DD/YYYY).

What To File

All applications must contain an original
signature and be accompanied by the
following:
1. A completed Form 5307.
2. Form 8717, User Fee for
Employee Plan Determination Letter
Request. If applicable, include the
check for the appropriate user fee.
Submit a separate check for each
application. Make checks payable to the
“United States Treasury.”
If the user fee is paid through
IRS.gov, submit a copy of the payment
confirmation in lieu of Form 8717.

Note. Payments for sanction fees,
compliance fees, etc. should be
submitted on separate checks.
3. Form 8905, Certification of Intent
to Adopt a Pre-approved Plan, if
applicable as determined under Part III
of Rev. Proc. 2007-44.
4. A copy of the plan’s latest
favorable DL letter, if applicable.
5. A copy of the most recent
advisory letter issued to the VS
specimen plan practitioner.
6. A complete copy of the plan and
trust instrument and a copy of the
completed adoption agreement, if
applicable.
7. A written representation
(signature optional) made by the VS
sponsor under penalty of perjury, that
explains that the plan and trust
instrument are not word-for-word
identical to the approved specimen plan
and describes the location, nature and
effect of each deviation from the
language of the approved specimen
plan.
8. Form 2848 or other written
authorization allowing the VS
practitioner to act as a representative of
the employer with respect to the request
for a determination letter.
9. Any interim amendments that
were adopted for qualification changes
on the applicable cumulative list (CL)
used in reviewing and approving the
underlying VS specimen plan, where the
VS plan does not authorize the
practitioner to amend on behalf of the
adopting employer, and any other
discretionary amendments adopted
during the current six-year remedial
amendment cycle (RAC). The changes
to the pre-approved VS plan may be
either incorporated into the
pre-approved document or separately
attached as amendments to the plan. If
the changes are incorporated into the
document, include a list describing the
changes. Do not submit any interim or
other amendments to the plan that were
adopted by the VS practitioner on behalf
of the employer and considered by the
IRS in issuing the advisory letter for the
plan.
Note. The IRS may, in any event,
request evidence of adoption of interim
amendments during the course of its
review of a particular plan.
Note. Deviations from the language
of the approved specimen plan will be
evaluated based on the extent and
complexity of the changes. If the
changes are determined not to be
compatible with the VS program, the
-2-

IRS will require the applicant to file Form
5300 and pay the higher user fee.
10. A copy of any compliance
statement(s) or closing agreement(s)
regarding this plan completed during the
current RAC.
See Rev. Proc. 2007-44 for a
description of the RACs.
Note. Do not use staples (except to
attach the check to the Form 8717),
paper clips, binders, or sticky notes. Do
not punch holes in the documents.

Specific Instructions
Line 1. Enter the name, address, and
telephone number of the plan sponsor/
employer. A “plan sponsor” means:
1. In the case of a plan that covers
the employees of one employer, the
employer;
2. In the case of a plan sponsored
by two or more entities required to be
combined under sections 414(b), (c), or
(m), one of the members participating in
the plan; or
3. In the case of a plan that covers
the employees and/or partner(s) of a
partnership, the partnership.
Note. The name of the plan sponsor/
employer should be the same name that
is used when the Form 5500 series,
Annual Return/Report is filed for this
plan. Line 1a is limited to 70 characters.
Line 1f. Enter the nine-digit employer
identification number (EIN) assigned to
the plan sponsor/employer. This should
be the same EIN that is used when the
Form 5500 series Annual Return/Report
is filed for this plan.

!

Do not use a social security
number or the EIN of the trust.

CAUTION

The plan sponsor/employer must
have an EIN. A plan sponsor/employer
without an EIN can apply for one.
Online—Generally, a plan sponsor/
employer can receive an EIN over the
Internet and use it immediately to file a
return. Go to the IRS website at
www.irs.gov/businesses/small and click
on Employer ID Numbers (EINs).
By telephone - Call 1-800-829-4933.
By mail or fax - Send in a completed
Form SS-4, Application for Employer
Identification Number, to apply for an
EIN.
The plan of a group of entities
required to be combined under section
414(b), (c), (m), or (o) whose sponsor is
more than one of the entities required to

be combined, should only enter the EIN
of one of the sponsoring members.
This EIN must be used in all
subsequent filings of DL requests, and
annual returns/reports unless there is a
change of sponsor.
Line 1i. Enter the two digits
representing the month the plan
sponsor/employer’s tax year ends.
Note. If you have a foreign address, do
not enter information in lines 1c - 1e.
Line 1j-m. If applicable, complete
these lines and follow the country’s
practice for entering the name of the
province, county, or state and the postal
code.
Line 2. The contact person will receive
copies of all correspondence as
authorized on a Form 2848 or Form
8821. Either complete the contact’s
information on this line, or check the box
and attach a completed Form 2848 or
Form 8821.
Note. If your person to contact has a
foreign address, do not enter
information in lines 2c - 2e.
Lines 2h-k. If a foreign contact, follow
the country's practice for entering the
name of the province, country or state,
and the postal code.
Line 3a. Enter the number that
corresponds to the request being made:
Enter 1 for Initial Qualification –
New Plan. For this purpose, a new
individually designed plan is a new plan
with an initial remedial amendment
period within the meaning of
Regulations section 1.401(b)-1(d)(1).
Enter 2 for Initial Qualification –
Existing Plan. If the IRS has not
issued a DL for the plan or the plan
sponsor previously did not rely on an
opinion/advisory letter.
Enter 3 for Request after Initial
Qualification. If the IRS has previously
issued a DL for this plan or the plan
sponsor previously relied on an opinion/
advisory letter.
Line 3b. If the initial plan is a proposed
plan document, enter “09/09/9999.”
Line 3c. A VS plan may, but is not
required to, contain a provision that
authorizes the VS practitioner to amend
the plan on behalf of employers who
have previously adopted the plan. For
purposes of reliance on the advisory
letter, the practitioner will no longer
have the authority to amend the plan on
behalf of the employer as of the date of

the adoption of an employer
amendment to the plan to incorporate a
type of plan not allowable in the VS
program or as of the date the IRS
notifies the practitioner that the plan is
an individually designed plan. See
section 15.03 of Rev. Proc. 2011-49.
Line 3e. An identical adopter of a
pre-approved M&P or VS plan is an
employer that made no changes to the
pre-approved plan document other than
to select among options provided under
the plan or certain changes described in
section 19.03 of Rev. Proc. 2011-49,
2011-44 I.R.B. 608 available at
www.irs.gov/irb/2011-44_IRB/ar08.html.
Line 3f. If this answer is “No,” stop. You
cannot use Form 5307. If you are
seeking a determination letter, use Form
5300.
Line 3g. Use the table in line 3g to list
all the amendments to the plan that
have been adopted during the RAC of
the plan in which the application is
submitted (the “current cycle”), other
than amendments described in the
following paragraph.
Do not list:
1. Any amendment that was
adopted during the current cycle as a
condition of a DL for the preceding cycle
(but include a copy of the amendment
with the application);
2. Any amendment to a
pre-approved plan that was adopted by
the sponsor or practitioner on behalf of
the employer and considered by the IRS
in issuing an opinion or advisory letter
for the plan;
3. Any amendment to a
pre-approved plan that is effective after
the year of the CL that was considered
by the IRS in issuing an opinion or
advisory letter for the plan, regardless of
whether the amendment was adopted
by the sponsor or practitioner of the
pre-approved document or the
employer;
4. Any interim amendment
regarding a change not included on the
CL for which this determination is being
requested.
Note. If the plan does not have a DL for
the preceding remedial amendment
cycle, the plan sponsor must include
with this application filing, copies of
interim and discretionary amendments
adopted for the preceding cycle. See
What to File. However, do not list these
amendments in the table in Line 3g.
Column (i). Note each amendment
using an identifying number or name (for
-3-

example Amendment 1, or PPA
Amendment). An amendment may
consist of modifications made to several
plan provisions that are adopted on the
same date. Two or more amendments
with the same adoption date may be
grouped and listed on a single line of the
table. In this case, enter in column (ii)
the effective date of the amendment
with the earliest effective date of any of
the grouped amendments.
Column (ii). Enter the date the
amendment is actually effective under
the plan. For example, if an amendment
is effective on the first day of the first
plan year beginning on or after January
1, 2014, and the plan year of the plan
ends on June 30, the date to be entered
in column (ii) is 07/01/2014.
Column (iii). If the amendment is in
proposed form enter “09/09/9999.”
Column (iv). If the answer to
question 3f is "yes", and the amendment
contains both interim and discretionary
provisions, mark an "X" in subcolumn
(a) and (b) of column (iv) in the table.
Column (v). For each individual
amendment listed, did the pre-approved
plan sponsor have the power to amend
the plan on behalf of the adopting
employer? If yes, enter "X" in
sub-column (a), if no, enter “X” in
sub-column (b).
Column (vi). Note the due date of
the employer's federal income tax
return, including extensions, if
applicable, for the year in which the
amendments were adopted. If the
relevant amendment is discretionary
only, this field should be blank.
Line 3h. Enter the number of
amendments listed in the table in
line 3g.
Line 3i. Designate the specific tax
return that the employer uses to file its
federal income tax return, for example,
Form 1120, 1040, 1065 or Form 990
series (in the case of a tax-exempt
employer). If no federal income tax
return is filed by the entity (such as a
governmental employer) enter type of
entity (e.g. Govt). See section 5.06(2) of
Rev. Proc. 2007-44 for details.
Line 4a. This field is limited to 70
characters, including spaces. Fill in the
plan name as it should appear on the
determination letter to the extent
permitted. Keep in mind that
“Employees” and “Trust” are not
necessary in the plan name and will be
left off if space does not permit.

Line 4b. Enter the three-digit number,
beginning with ‘‘001’’ and continuing in
numerical order for each plan the
employer adopts (001-499). This
numbering will differentiate the plans.
The number assigned to a plan must not
be changed or used for any other plan.
This should be the same number that is
used when the Form 5500 series Annual
Return/Report is filed.
Line 4c. Plan month means the month
in which the plans year ends. Enter the
two-digit month (MM).
Line 4e. Enter the total number of
participants. A “participant” is:
1. Any employee participating in the
plan, including employees under section
401(k) qualified cash or deferred
arrangement who are eligible but do not
make elective deferrals,
2. Retirees and other former
employees who have a nonforfeitable
right to benefits under the plan, and
3. The beneficiaries of a deceased
employee who is receiving or will in the
future receive benefits under the plan.
Include one beneficiary for each
deceased employee regardless of the
number of individuals receiving benefits.
For example, payment of a deceased
employee’s benefit to three children is
considered a payment to one
beneficiary.
Lines 4f and 4g. See Notice 2002-1,
2002-1 C.B. 283, (as amplified by
Notice 2003-49, 2003-32 I.R.B. 294 and
Notice 2011-86, 2011-45 I.R.B. 698), for
further details, including how to
determine compensation.
Line 6a(1). If the employer is a
member of a controlled group of
corporations, trades or businesses
under common control, or an affiliated
service group (ASG), all employees of
the group will be treated as employed
by a single employer for purposes of
certain qualification requirements.
Attach a statement that provides the
following in detail:
1. All members of the group,
2. The relationship of each member
to the plan sponsor,
3. The type(s) of plan(s) maintained
by each member, and
4. Plans common to all members.
Line 6a(2). Mark “Yes” if the plan
sponsor is a foreign entity, a member of
an ASG, a controlled group of
corporations, or a group of trades or
businesses under common control that
includes:

a foreign entity;
a nonresident alien individual;
foreign corporation;
foreign partnership;
foreign trust;
foreign estate; or
any other person that is not a United
States person.
See Section 1473(5) and 7701(a)(30).
Line 6b. If “Yes,” complete only
applicable sections of this form.
Governmental plans under section
414(d) are exempt from certain
qualification requirements and are
deemed to satisfy certain other
qualification requirements under certain
conditions. For example, the
nondiscrimination, minimum
participation rules, top heavy rules, and
minimum funding standards do not
apply to governmental plans. In
addition, such plans meet the vesting
rules if they meet the pre-ERISA vesting
requirements.
Line 6c(2). Church plans described in
section 414(e) that have not made the
election provided by section 410(d) are
not eligible to have a VS plan.
Line 6e. Fully-insured section 412(e)
(3) plans, other than plans that by their
terms satisfy the safe harbor in
Regulations section 1.401(a)(4)-3(b)(5),
are not eligible to have a VS plan.
Line 7. Section 3001 of the Employee
Retirement Income Security Act of 1974
requires the applicants subject to
section 410 to provide evidence that
each employee who qualifies as an
interested party has been notified of the
filing of the application. If “Yes” is
marked, it means that each employee
has been notified as required by
Regulations section 1.7476-1. If this is a
one-person plan or if this plan is not
subject to section 410, a copy of the
notice is not required to be attached to
this application. If “No” is marked or this
line is blank, the application will be
returned.
Rules defining “interested parties”
and the form of notification are in
Regulations section 1.7476-1.
Line 8b. See Rev. Proc. 2007-44 for
explanation of on-cycle filing for
pre-approved plans.
Line 12. If “Yes”, attach a separate
statement providing the name, EIN and
plan type of the other plan and a copy of
pertinent plan provisions from the
related plan regarding the offset.

-4-

Line 13. Attach a statement that
provides the following for the plans
involved:
1. Name of plans,
2. Type of plan,
3. Date of merger, consolidation,
spinoff, or a transfer of plan assets or
liabilities, and
4. Verification that each plan
involved was qualified at the time of the
merger, consolidation, spinoff, or a
transfer of plan assets or liabilities.
Note. Verification includes a copy of
a prior DL, if any, interim and
discretionary amendments effective for
the applicable submission period and
the appropriate opinion or advisory
letter and/or adoption agreement and
plan document. Otherwise, provide a
signed and dated copy of the most
recent restatement and any subsequent
amendments.
The plan and amendments submitted
to verify the plan was qualified prior to
the merger, consolidation, spinoff, or a
transfer of plan assets or liabilities, are
for information purposes only and will
not be ruled on.
If applicable, file Form 5310-A,
Notice of Plan Merger or Consolidation,
Spinoff, or Transfer of Plan Assets or
Liabilities; Notice of Qualified Separate
Lines of Business, 30 days prior to the
merger, consolidation, or transfer of
assets or liabilities.
Line 15a. Attach a statement for each
plan, which includes the following
information:
1. Name of plan,
2. Type of plan,
3. Form of plan (standardized,
non-standardized, VS, or individually
designed),
4. Plan number,
5. Vesting schedule,
6. Whether the plan has received a
DL or an application for a letter is
pending with IRS.
Lines 15b and 15c. See M-8, M-12,
and M-14 of Regulations section
1.416-1.
Line 16. Section 411(d)(6) protected
benefits include:
The accrued benefit of a participant
as of the later of the amendment’s
adoption date or effective date;
Any early retirement benefit,
retirement-type subsidy, or optional
form of benefit for benefits from service
before such amendment.

If the answer is “Yes,” explain on an
attachment how the amendments
satisfiy one of the exceptions to the
prohibition on reductions or elimination
of section 411(d)(6) protected benefits.

How To Get Forms and
Publications
Internet

You can access the IRS website 24
hours a day, 7 days a week at
www.irs.gov to:
Download forms, instructions, and
publications, including accessible
versions for people with disabilities.
Order IRS products.
Use the Interactive Tax Assistant
(ITA) to research your tax questions. No
need to wait on the phone or stand in
line. The ITA is available 24 hours a
day, 7 days a week, and provides you
with a variety of tax information related
to general filing topics, deductions,
credits, and income. When you reach
the response screen, you can print the
entire interview and the final response
for your records. New subject areas are
added on a regular basis.
Answers not provided through ITA
may be found in Tax Trails, one of the
Tax Topics on IRS.gov which contain
general individual and business tax
information or by searching the IRS Tax
Map, which includes an international
subject index. You can use the IRS Tax
Map, to search publications and
instructions by topic or keyword. The
IRS Tax Map integrates forms and
publications into one research tool and
provides single-point access to tax law
information by subject. When the user
searches the IRS Tax Map, they will be
provided with links to related content in
existing IRS publications, forms and
instructions, questions and answers,
and Tax Topics.
Sign up to receive local and national
tax news and more by email. Just click

on “subscriptions” above the search box
on IRS.gov and choose from a variety of
options.

By Phone and in Person

Call 1-800-TAX-FORM
(1-800-829-3676) to order current-year
forms, instructions and publications,
and prior-year forms and instructions
(limited to 5 years). You should receive
your order within 10 business days.
For questions regarding this form,
call the Employee Plans Customer
Service, toll-free, at 1-877-829-5500.
Privacy Act and Paperwork Reduction Act Notice. We ask for the
information on this form to carry out the
Internal Revenue laws of the United
States. Our legal right to ask for the
information on this form is Internal
Revenue Code sections 401(a), 501(a),
and 6109, and their regulations. You are
not required to obtain approval of the
plan; however, if you apply for approval
you are required to provide the
information requested on this form. We
need it to determine whether you meet
the legal requirements for plan approval.
Failure to provide the requested
information may delay or prevent
processing of your request. Providing
false or fraudulent information may
subject you to penalties.
We may disclose this information to
the Department of Justice for civil or
criminal litigation, and to cities, states,
the District of Columbia, and U.S.
commonwealths and possessions for
use in administering their tax laws. We
may disclose this information to the
Department of Labor or the Pension
Benefit Guarantee Agency for
administration of ERISA. This
information may be open to public
inspection if the plan has over 25 plan
participants. We may also disclose this
information to other countries under a
tax treaty, to Federal and state agencies

-5-

to enforce Federal nontax criminal laws,
or to Federal law enforcement and
intelligence agencies to combat
terrorism. You are not required to
provide the information requested on a
form that is subject to the Paperwork
Reduction Act unless the form displays
a valid OMB control number. Books or
records relating to a form or its
instructions must be retained as long as
their contents may become material in
the administration of any Internal
Revenue law. Generally, tax returns and
return information are confidential, as
required by section 6103.
The time needed to complete and file
this form will vary depending on
individual circumstances. The estimated
average time is:
Form 5307
Recordkeeping

28 hr., 27 min.

Learning about the
law or the form

7 hr., 28 min.

Preparing the form

13 hr., 51 min.

Copying,
assembling, and
sending the form
to the IRS

1 hr., 36 min.

If you have comments concerning the
accuracy of these time estimates or
suggestions for making this form
simpler, we would be happy to hear
from you. You can send us comments
from www.irs.gov/formspubs. Click on
“More Information” and then on “Give us
feedback.” Or you can also send your
comments to the Internal Revenue
Service, Tax Forms and Publications
Division, 1111 Constitution Ave. NW,
IR-6526, Washington, DC 20224.
Do not send any of these forms or
schedules to this address. Instead, see
Where To File above.



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Page Count                      : 5
Creator                         : AH XSL Formatter V6.1 MR1 for Linux64 : 6.1.6.12100 (2013/07/19 17:47JST)
Producer                        : Antenna House PDF Output Library 6.1.420 (Linux64); modified using iText 2.1.7 by 1T3XT
Title                           : Instructions for Form 5307 (Rev. June 2014)
Subject                         : Instructions for Form 5307, Application for Determination for Adopters of  Modified Volume Submitter (VS) Plans
Modify Date                     : 2014:07:01 11:26:16-04:00
Trapped                         : False
Author                          : W:CAR:MP:FP
Create Date                     : 2014:06:10 17:34:30-05:00

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