Very confusing item on form 5307

[Trekker]

We are submitting a Form 5307 for a plan that has slight variations from our Volume Submitter Specimen Plan. Since the last Determination Letter (2009), there have been two amendments to the Plan (Good Faith PPA and Good Faith Final 415). We would consider these "interim" and not "discretionary."

Line 3f of the form asks if there have been any discretionary amendments not covered by the latest DL. The answer is NO since the two amendments are interim. The instructions say that if the answer is NO, then STOP - Form 5307 may not be used and a 5300 should be used.

Does this make sense to anyone? We have submitted 5307 applications many times, but there has always been at least one discretionary amendment that we could report. Should we consider the restated Plan itself a discretionary amendment, or should we consider the choices in the interim amendments to be discretionary (e.g., the choice to use the first few weeks rule in the 415 interim amendment).

Sorry this is so long.

Thanks for any suggestions.

[JJRetirement]

What did you decide to do with item 3f? I have a few 5307 volume submitters to file and can't figure out how to handle this question.

What about plans that have had no amendments (other than the interim amendments that were submitted last time around but not considered in the DL because they weren't on the 2004 cumulative list). There is at least one modification to the VS language, so they should be eligible for 5307, but no discretionary amendments since last letter.

Also, what about plans that have discretionary changes that are included in the new restatement (rather than in a separate amendment between restatements). Should the chart list the restatement as an amendment?

This question doesn't make sense to me.

[Trekker]

We decided to list the two interim amendments and would contend that there were some optional provisions. We would also argue that the restatement itself is an amendment with discretionary provisions. I doubt the IRS will make an issue of this, but the form's instructions do not make sense.