Instructions For Form 5310 (Revised January 1996) Application For Determination For Terminating Plan Page 3
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44. The ownership interests between
for which an election under section
under the plan and inactive participants
410(d) has not been made.
employed in noncovered service with the
the employer and the members (or
employer (including entities aggregated
possible members) of the affiliated
Enter 3 and also enter the number of
with the employer under section 414).
service group (including ownership
employers adopting the plan if this is a
interests as described in section
multiple employer plan described in
Line 13b(6).—Enter the number of
414(m)(2)(B)(ii) or 414(m)(6)(B)).
employees separated from vesting
section 413(c). A multiple employer plan
5. A description of services performed
is a plan maintained by more than one
service with less than 100% vesting in
employer, but which is NOT maintained
their accrued benefit or account
for employers by the members (or
balance. If more than 10, enter “10
possible members) of the affiliated
according to a collective bargaining
agreement. Under this plan type,
plus.” Attach a schedule with the
service group, or vice versa. Include the
following information for each employee
percentage of each member’s (or
contributions from each employer must
possible member’s) gross receipts and
be available to pay benefits of any
who has separated from vesting service
participant, even if employed by another
with less than 100% vesting: name,
service receipts provided by such
social security number, vesting
services, if available, and data as to
employer. Also enter the number of
whether their services are a significant
employers adopting the plan.
percentage, years of participation,
vesting at separation, date of hire and
portion of the member’s business and
Enter 4 if this is a section 412(i) plan.
whether or not, as of December 13,
date of termination, account
Enter 5 if this plan is not described
balance/accrued benefit at separation
1980, it was unusual for the services to
above. Most plans will enter 5.
from service and reason for termination
be performed by employees of
Line 8.—Attach copies of records of all
organizations in that service field in the
of participant.
actions taken to terminate the plan, such
United States.
If there is a 20% reduction in
as board of directors’ resolutions,
participants over 2 consecutive years (or
6. A description of how the employer
notification to participants, notification to
and the members (or possible members)
less) explain why this would not
trustees, etc.
constitute a partial termination.
of the affiliated service group associate
Line 8b.—Assets must be distributed as
in performing services for other parties.
Line 14.—Enter the number of
soon as administratively feasible after
participants or claimants as requested.
7. A description of management
the date of termination. See Rev. Rul.
functions, if any, performed by the
Line 15b.—Regulations section
89-87, 1989-2 C.B. 81.
employer for the members (or possible
1.401(a)-20, Q&A-2, provides, in part,
Line 8c.—Check “No” only if you are
members) of the affiliated service group,
that the requirements of sections
certain that there will be no reversion of
or received by the employer from any
401(a)(11) and 417 apply to the
plan assets to the employer.
other members (or possible members) of
payments under annuity contracts, not
Line 10.—Check the reason you are
the group (including data as to whether
to the distributions of annuity contracts.
terminating your plan.
such management functions are
Line 15c.—The accrued benefits of a
performed on a regular and continuous
Line 10d.—If you checked adverse
plan participant may not be reduced on
basis) and whether or not it is unusual
business conditions as the reason for
plan termination. A plan amendment
for such management functions to be
filing for termination, attach an
(including an amendment terminating a
performed by employees of
explanation detailing the conditions that
plan) that effectively eliminates or
organizations in the employer’s business
require termination of the plan.
reduces an early retirement benefit or a
field in the United States.
Line 10e.—If you checked adoption of a
retirement type subsidy for benefits
8. If management functions are
new plan as the reason for termination,
attributable to pre-amendment service is
performed by the employer for the
attach an explanation describing the
treated as reducing the accrued benefit
members (or possible members) of the
new plan.
of a participant if subsequent to
affiliated service group, describe what
termination the participant could satisfy
Line 10f.—If you checked “other,” as
part of the employer’s business
the conditions necessary to receive such
the reason for termination, attach an
constitutes the performance of
benefits. See section 411(d)(6) and
explanation.
management functions for the members
Regulations section 1.411(d)-3 and Rev.
Line 13.—Collectively bargained plans
(or possible members) of the group
Rul. 85-6, 1985-1 C.B. 133.
do not complete line 13a if, during the
(including the percentage of gross
Line 15d.—Answer “Yes” if any funds
2-year period specified on line 13a: (a)
receipts derived from management
were contributed in the form of, or
no employees who were not collectively
activities as compared to the gross
invested in, obligations or property of
bargained employees (within the
receipts from other activities).
the employer (including any entity
meaning of Regulations section
9. A brief description of any other plan
related to the employer under section
1.410(b)-6(d)) benefited under the plan,
maintained by the members (or possible
414(b) or 414(c)).
and (b) not more than 2% of the
members) of the affiliated service group,
employees covered by the plan were
Line 15e.—Answer “Yes” if the
if such other plan is designated as a unit
professional employees (within the
distribution will include property other
for qualification purposes with the plan
meaning of Regulations section
than cash, and attach an explanation.
for which a determination letter has
1.410(b)-9).
Line 15g(1).—Answer “Yes” if you have
been requested.
Line 13a.—Enter an “X” to indicate
unallocated funds that have been
10. A description of how the plan(s)
whether or not your plan met the ratio
reallocated to participants.
satisfies the coverage requirements of
percentage coverage test under section
Line 15g(2).—If you answer “Yes” to line
section 410(b) if the members (or
410(b)(1)(B) in the 2 years specified on
15g(1), complete line 15g(2).
possible members) of the affiliated
line 13a. If not, attach a separate
Line 15g(3).—If you answer “No” to line
service group are considered part of an
explanation of how the plan satisfied
15g(2), complete line 15g(3).
affiliated service group with the
section 410(b) in those years.
employer.
Line 15h(1).—The attachment must
Line 13b.—Enter the date of the current
include the names of the sponsor(s)
Line 7.—If more than one plan type
plan year and the dates of the prior 5
involved; the employer identification
applies to the plan, enter the numbers
plan years. Then enter the number of
number(s) of the sponsor(s); the plan
for all applicable plan types.
participants requested by lines (1)
administrator’s name(s) and employer
Enter 1 if this is a governmental plan.
through (6). For this purpose, the phrase
identification number(s), and the plan
“participants employed” includes
Enter 2 if this is a nonelecting church
name(s) and plan numbers. Also provide
employees employed in service covered
plan. A nonelecting church plan is a plan
a description of the transaction(s).
Page 3
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