Form 5306-A (Rev. 8-2013)
Section references are to the Internal
Revenue Code unless otherwise noted.
For the latest information about
developments related to Form 5306-A
and its instructions, such as legislation
enacted after they were published, go to
Purpose of form. Form 5306-A is used
by sponsors who want to get IRS
approval of their prototype simplified
employee pension (SEP) agreements or
savings incentive match plans for
employees of small employers (SIMPLE
Who may file. Use Form 5306-A to
request a favorable opinion letter if:
• You are a bank, federally insured credit
union, savings and loan association that
qualifies as a bank, insurance company,
regulated investment company, or trade
or professional society or association
(other than an employee association);
• You want to get a favorable opinion
letter that a SEP agreement or SIMPLE
IRA plan to be used by more than one
employer is acceptable in form.
Who does not need to file. Instead of
designing their own SEP or SIMPLE IRA
plan, sponsors may use one of the Form
5304 or 5305 series of model forms to
establish a SEP or a SIMPLE IRA plan.
Sponsors who use one of these forms
with individual retirement accounts or
annuities for which the IRS has issued a
favorable opinion or ruling letter, or with
model individual retirement accounts
issued by the IRS, are considered to
have established a SEP or SIMPLE IRA
plan that meets the requirements of
section 408(k) or 408(p). Do not file
Form 5306-A if you use a model form.
Note. The IRS will not issue an opinion
letter on a document submitted with
Form 5306-A that is a combination of a
prototype SEP or SIMPLE IRA plan and
a prototype individual retirement account
What to file. File this application and
one copy of all documents that make up
the SEP agreement or SIMPLE IRA plan.
If this is an amendment, include a
copy of the amendment and an
explanation of its effect on the SEP
agreement or SIMPLE IRA plan.
Where to file. File Form 5306-A with the
Internal Revenue Service, Attention: EP
Opinion Letters, P.O. Box 27063,
McPherson Station, Washington, DC
Signature. An officer who is authorized
to sign or another person authorized
under a power of attorney must sign this
application. (Send the power of attorney
with this application when you file it.)
User fee. All applications must be
accompanied by the appropriate user
fee. Applications submitted without the
proper user fee will not be processed
and will be returned to the applicant.
To determine the proper user fee, see
Rev. Proc. 2013-8, 2013-1 I.R.B. 237,
available at www.irs.gov/
irb/2013-01_IRB/ar13.html, or the
current superseding revenue procedure.
Line 2c. If you are amending your
previously approved SEP or SIMPLE IRA
plan, enter the letter serial number, date,
and file folder number from the latest
opinion letter you received for your SEP
or SIMPLE IRA plan.
Line 3. If the application is for a SEP
that provides for elective deferrals
intended to meet the requirements of
section 408(k)(6), check the box.
The Small Business Job Protection Act
of 1996 (P.L. 104-188) repealed section
408(k)(6), effective December 31, 1996,
except with respect to a SEP of an
employer if the terms of the SEP of such
employer, as in effect on December 31,
1996, provided for elective deferrals.
Line 4a. Include the suite, room, or
other unit number after the street
number. If the Post Office does not
deliver mail to the street address and
you have a P.O. box, show the box
number instead of the street address.
Paperwork Reduction Act
We ask for the information on this form
to carry out the Internal Revenue laws of
the United States. We need it to ensure
that you are complying with these laws
and to allow us to figure and collect the
right amount of tax. This information is
needed to process your application and
to determine whether your prototype
SEP or SIMPLE IRA plan meets the
requirements of section 408(k) or 408(p).
You are not required to apply for
approval; however, if you want to receive
an opinion letter from the IRS regarding
your prototype SEP or SIMPLE IRA plan,
you are required to provide the
information requested on this form.
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 stated in
The time needed to complete and file
this form will vary depending on
individual circumstances. The estimated
average time is:
Recordkeeping . . . 15 hr., 46 min.
Learning about the law
or the form . . . . . 1 hr., 23 min.
Preparing, copying, assembling,
and sending the form
to the IRS . . . . . . 1 hr., 42 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 “Comment on
Tax Forms and Publications.” Or you can
send your comments to Internal
Revenue Service, Tax Forms and
Publications Division, 1111 Constitution
Ave. NW, IR-6526, Washington, DC
20224. Do not send the form to this
address. Instead, see Where to file.