-- to request a determination letter from the IRS for the initial qualification of a defined benefit or a defined contribution plan and the exempt status of any related trust. See Types of Determination Letters on page 2 for more information.

  This form may also be filed to request a determination letter on the qualified status of a plan at any time subsequent to initial qualification even if the plan has not been amended.

  File Form 5307, Application for Determination for Master or Prototype or Volume Submitter Plans, instead of Form 5300 if this is an M&P or volume submitter plan. However, use Form 5300 instead of Form 5307 if you are also requesting a determination on affiliated service group status, leased employee status, or a partial termination.

  File Form 6406, Short Form Application for Determination for Minor Amendment of Employee Benefit Plan, instead of Form 5300 to apply for a determination letter on a minor plan amendment to a plan that has already filed Form 5300 and received a favorable determination letter for GUST. Form 6406 generally may not be used to apply for a determination on GUST, except as provided in section 3.05 of Rev. Proc. 2000-27, 2000-26 I.R.B., 1272. You can find Rev. Proc. 2000-27 on page 1272 of Internal Revenue Bulletin 2000-26 at http://www.irs.gov/pub/irs-irbs/irb00-26.pdf.