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transaction that occurred after the most

1. The Internal Revenue Service

will help you get answers to some of the

recent DL was issued.

(including the Voluntary Compliance

most common tax questions.

Program),

Go to

IRS.gov/ita

for the Interactive

Note. Verification includes (1) a copy of

2. The Department of Labor,

Tax Assistant, a tool that will ask you

a prior DL, opinion or advisory letter; (2)

questions on a number of tax law topics

3. The Pension Benefit Guaranty

plan document and/or adoption

and provide answers. You can print the

Corporation (PBGC), or

agreement; and (3) interim and

entire interview.

discretionary amendments.

4. Any court (including bankruptcy

You may also be able to access tax

court).

law information in your electronic filing

Note. For individually designed plans,

The attachment should include a

software.

interim amendments only apply if the

contact person's name and telephone

adoption deadline is before January 1,

number and agency or court.

Getting tax forms and publications.

2017. See Rev. Proc. 2016-37.

Go to

IRS.gov/forms

to view, download,

If applicable, file Form 5310-A,

How To Get Tax Help

or print all of the forms and publications

Notice of Plan Merger or Consolidation,

you may need. You can also download

If you have questions about a tax issue,

Spinoff, or Transfer of Plan Assets or

and view popular tax publications and

need help preparing your tax return, or

Liabilities; Notice of Qualified Separate

instructions (including the 1040

want to download free publications,

Lines of Business, 30 days prior to the

instructions) on mobile devices as an

forms, or instructions, go to IRS.gov and

merger, consolidation, or transfer of

eBook at no charge. Or, you can go to

find resources that can help you right

assets or liabilities.

IRS.gov/orderforms

to place an order

away.

Line 18. If the plan has been restated

and have forms mailed to you within 10

to change the type of plan under

Getting answers to your tax

business days.

Regulations section 1.401-1, check

law questions. On IRS.gov get

By phone. For questions regarding this

“Yes” and attach a statement explaining

answers to your tax questions

form, call the Employee Plans Customer

anytime, anywhere.

the change.

Service toll free at 1-877-829-5500.

Go to

IRS.gov/help

IRS.gov/

Line 19. Check “Yes” and attach an

letushelp

pages for a variety of tools that

explanation if the plan has any matter

pending before:

Privacy Act and Paperwork Reduction Act Notice. We ask for information on this form to carry out the Internal Revenue

laws of the United States. We use this information to determine whether the plan complies with these laws. You aren’t required

to request a determination letter; however, if you do so, sections 6001, 6011, 6058(a), and 6109 require you to provide the

information requested. Failure to provide this information in a timely manner, or providing false or fraudulent information, may

subject you to penalties.

You aren’t 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 required by section 6103. However, section 6104(b) makes certain information contained in this

form publicly available. We may also give it to the Department of Labor or the Pension Benefit Guaranty Corporation (PBGC)

for administration of ERISA, the Department of Justice for civil and criminal litigation, and cities, states, the District of Columbia,

and U.S. commonwealths and possessions for use in administering their tax laws. We may also disclose this information to

other countries under a treaty, to federal and state agencies to enforce federal non-tax criminal laws, and to federal law

enforcement and intelligence agencies to combat terrorism.

The time needed to complete and file this form will vary depending on individual circumstances. The estimated average time

is:

Recordkeeping

Learning about the law or the form

Preparing the form

Copying, assembling, and sending the form

Form 5300

33 hr., 57 min.

10 hr., 7 min.

17 hr., 38 min.

1 hr., 52 min.

We welcome your comments about this publication and your suggestions for future editions. You can send us comments

from irs.gov/formspubs. Click on “More Information” and then on “Give us feedback.”

Or you can write to:

Internal Revenue Service

Tax Forms and Publications

1111 Constitution Ave. NW, IR-6526

Washington, DC 20224

Do not send any of these forms or schedules to this address. Instead, see Where To File, earlier.

Instructions for Form 5300

-5-

Instructions For Form 5300 - Application For Determination For Employee Benefit Plan Page 5

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