Instructions For Form 5330 - Internal Revenue Service Page 12
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12Index
A
L
Nonallocation period . . . . . . . 4
Section 403(b) plan . . . . . . . . . . 6
S corporation . . . . . . . . . . . . . . 4
Amended return . . . . . . . . . . . . 3, 5
Late filing . . . . . . . . . . . . . . . . . . . . 3
Section 4965 . . . . . . . . . . . . . . . . . 5
Synthetic equity . . . . . . . . . . . . 4
Interest . . . . . . . . . . . . . . . . . . . . 3
Amount involved . . . . . . . . . . . . . 5
Section 4971(a) . . . . . . . . . . . . . . 9
Worker-owned
Penalty . . . . . . . . . . . . . . . . . . . . 3
Section 4971(b) . . . . . . . . . . . . . . 9
cooperative . . . . . . . . . . . . . . 4
Late payment . . . . . . . . . . . . . . . . 3
Section 4971(f) . . . . . . . . . . . . . 11
C
Prohibited reportable
Liquidity shortfall . . . . . . . . . . . . 11
Section 4972 . . . . . . . . . . . . . . . . . 5
Claim for refund . . . . . . . . . . . . . . 3
transaction . . . . . . . . . . . . . . . . 5
Additional tax . . . . . . . . . . . . . 11
Section 4973(a)(3) . . . . . . . . . . . 6
Prohibited tax shelter
Listed transaction . . . . . . . . . . . . 5
Section 4975 . . . . . . . . . . . . . . . . . 6
D
transaction . . . . . . . . . . . . . . . . 5
Section 4976 . . . . . . . . . . . . . . . . . 3
Entity manager . . . . . . . . . . . . 5
Disqualified benefit, funded
M
Section 4977 . . . . . . . . . . . . . . . . . 9
Required disclosure . . . . . . . . 5
welfare plans . . . . . . . . . . . . . . 3
Minimum funding standards,
Section 4978 . . . . . . . . . . . . . . . . . 4
Prohibited transaction . . . . . . . . 6
Disqualified person . . . . . . . . . . . 8
failure . . . . . . . . . . . . . . . . . . . . . 9
Section 4978A . . . . . . . . . . . . . . . 4
Correcting . . . . . . . . . . . . . . . . . 9
Due dates . . . . . . . . . . . . . . . . . . . 2
Correction period . . . . . . . . . . 9
Section 4979 . . . . . . . . . . . . . . . . . 9
Definition . . . . . . . . . . . . . . . . . . 7
N
Section 4979A . . . . . . . . . . . . . . . 4
E
Disqualified person . . . . . . . . 6
Nonallocation period . . . . . . . . . 4
Section 4980 . . . . . . . . . . . . . . . . 10
Eligible investment advice
Exemptions . . . . . . . . . . . . . . . . 7
Nonallocation year . . . . . . . . . . . 5
Section 4980F . . . . . . . . . . . . . . 10
arrangement . . . . . . . . . . . . . . . 8
Failure to correct . . . . . . . . . . . 8
Nondeductible employer
Summary of taxes due . . . . . . . 3
Employer reversion . . . . . . . . . 10
Investment advice . . . . . . . . . 8
contributions . . . . . . . . . . . . . . . 5
Synthetic equity . . . . . . . . . . . . . . 4
Entity manager . . . . . . . . . . . . . . . 5
Purpose of form . . . . . . . . . . . . . . 1
Exception, defined benefit
Amount involved . . . . . . . . . . . 5
ESOP . . . . . . . . . . . . . . . . . . . . . . . 4
plan . . . . . . . . . . . . . . . . . . . . . 6
Prohibited allocations . . . . . . 4
Exception, defined
Q
T
ESOP dispositions . . . . . . . . . . . 4
contribution plan . . . . . . . . . 6
Qualified ESOP securities . . . . 4
Table of due dates . . . . . . . . . . . 2
Excess contributions:
Nondeductible
403(b)(7) plans . . . . . . . . . . . . 6
contributions . . . . . . . . . . . . 5
R
Section 4979 . . . . . . . . . . . . . . 9
Qualified plan . . . . . . . . . . . . . . 5
W
Required disclosure:
Excise tax due dates . . . . 2, 3, 4
Notice of significant reduction in
When to file . . . . . . . . . . . . . . . . . . 2
Prohibited tax shelter
Extension . . . . . . . . . . . . . . . . . . . . 2
future accruals . . . . . . . . . . . . 10
Where to file . . . . . . . . . . . . . . . . . 2
transaction . . . . . . . . . . . . . . 5
Applicable individual . . . . . . 10
Who must file . . . . . . . . . . . . . . . . 1
Reversion of qualified plan
F
Worker-owned
assets . . . . . . . . . . . . . . . . . . . . 10
P
cooperative . . . . . . . . . . . . . . . . 4
Form 5558 . . . . . . . . . . . . . . . . . . . 2
Qualified plan . . . . . . . . . . . . . 10
Payment of taxes . . . . . . . . . . . . 5
Form 8886-T . . . . . . . . . . . . . . . . . 5
Terminated defined benefit
■
Penalty . . . . . . . . . . . . . . . . . . . . . . 3
Funded welfare plans . . . . . . . . 3
plan . . . . . . . . . . . . . . . . . . . . 10
Late payment . . . . . . . . . . . . . . 3
Private delivery services . . . . . . 2
I
S
Prohibited allocation:
Interest . . . . . . . . . . . . . . . . . . . . . . 3
S corporations:
Disqualified person . . . . . . . . 5
Prohibited allocations . . . . . . 4
Investment advice . . . . . . . . . . . . 8
ESOP . . . . . . . . . . . . . . . . . . . . . 4
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