Sponsoring organizations, employers, or employee associations file this form to request a ruling as to: whether a trust or custodial account agreement meets the requirements of section 408(a), 408(c), 408(p), or 408A, or whether an individual annuity meets the requirements of section 408(b), 408(p), or 408A. Current Revision Form 5306 PDF Recent Developments None at this time. Other Items You May Find Useful All Revisions for Form 5306 About Form 5306-A, Application for Approval of Prototype Simplified Employee Pension (SEP) or Savings Incentive Match Plan for Employees of Small Employers (SIMPLE IRA Plan) Other Current Products
