Form 5300 - Instruction 5300 Schedule Q 2010 - Department Of The Treasury


Instructions for Schedule Q
Department of the Treasury
Internal Revenue Service
(Form 5300)
(Rev. January 2010)
Elective Determination Requests
What to Complete
2. The plan is disaggregated
Section references are to the Internal
Revenue Code unless otherwise noted.
If you elect to use this form, complete
a. The plan includes a section
all lines unless otherwise directed.
What’s New
401(k) or 401(m) plan and a portion
Note. Applicants requesting specific
that is not a section 401(k) or 401(m)
A request for a description of the
determinations are required to submit
gateway requirements under
demonstrations showing how their
b. The plan includes an ESOP and
Regulations section 1.401(a)(4)-8 has
plans satisfy the minimum participation,
a portion that is not an ESOP,
been added. See Cross-Tested Plans
coverage, and nondiscrimination
c. The employer applies section
Only under Demo 6 - General Test.
requirements, as applicable. The
410(b) separately to the portion of the
demonstrations are explained in these
Due to processing requirements,
plan that benefits only employees who
instructions. Information or
fillable fields (plan sponsor, EIN, and
satisfy age and service conditions
computations used for more than one
name of plan) are now limited to a
under the plan that are lower than the
purpose may not be cross-referenced
certain number of characters, including
greatest minimum age and service
but must be repeated for each
conditions permissible under section
applicable demonstration.
d. The plan benefits employees of
General Instructions
more than one qualified separate line of
Specific Instructions
business (unless the plan is tested
under the special rule for
Minimum Participation, Coverage,
Purpose of Schedule
employer-wide plans in Regulations
and Nondiscrimination
section 1.414(r)-1(c)(2)(ii)),
Schedule Q (Form 5300) allows you to
e. The plan benefits the
indicate whether you wish certain
Line 1. If “Yes” is checked, attach
noncollectively bargained employees of
qualification requirements relating to
Demo 1 to show how a plan using the
more than one employer, or
minimum participation, coverage, and
qualified separate lines of business
f. The plan benefits both
nondiscrimination to be considered by
rules of section 414(r) satisfies the
collectively bargained and
the IRS in its review of your plan in
gateway test of section 410(b)(5)(B) or
noncollectively bargained employees.
conjunction with an application for
satisfies the special rules for
3. The plan is permissively
determination letter.
employer-wide plans. See Guidelines
aggregated with another plan under
for Certain Demonstrations on page 2.
Regulations section 1.410(b)-7(d).
Who May File
Note. If a request for an administrative
The use of this form is optional.
Note. If you are requesting a
scrutiny determination on any separate
However, filers of Form 5300,
determination that the plan satisfies the
line of business of the employer is
Application for Determination for
average benefit test of section 410(b)
pending with the IRS, submit a copy of
Employee Benefit Plan; Form 5307,
or the nondiscrimination requirements
the confirmation receipt issued by the
of section 401(a)(4) and if any of the
Application for Determination for
IRS with the application.
conditions above apply attach a Demo
Adopters of Master or Prototype or
Line 3. Determination letters generally
Volume Submitter Plans; and Form
do not provide reliance that benefits,
5310, Application for Determination for
See Guidelines for Certain
rights, and features under a plan satisfy
Terminating Plan, may elect to
Demonstrations on page 2. Also, see
the nondiscriminatory current
complete and file Schedule Q (Form
the instructions for line 9 for additional
availability requirement of Regulations
5300) with their application to broaden
information that may be required in
section 1.401(a)(4)-4(b).
the scope of a determination letter by
Demo 4.
Answer “Yes” only if you are
requesting determinations for certain
Line 5. This line is a request for a
requesting a determination that any
coverage and nondiscrimination
determination that the plan satisfies the
specified benefit, right, or feature meets
requirements that are not routinely
minimum coverage requirements of
the nondiscriminatory current
addressed in conjunction with an
section 410(b) due to satisfying the
availability requirement of Regulations
application for a determination letter.
average benefit test of Regulations
section 1.401(a)(4)-4(b). If “Yes” is
section 1.410(b)-2(b)(3).
checked, attach Demo 3 to provide a
Note. If Schedule Q is not filed, the
demonstration for each benefit, right,
If a determination regarding the
and feature you wish considered. Also
determination letter issued for this plan
average benefit test is being requested,
see Guidelines for Certain
will not be considered and may not be
check “Yes” and see instructions for
Demonstrations on page 2.
relied upon with regard to the general
Demo 5 under Guidelines for Certain
test and certain other provisions under
Line 4. Check “Yes” and attach Demo
section 401(a)(4), the average benefit
4 if any of the following apply.
This determination relates only to the
test under section 410(b), and the
1. The plan is restructured into
satisfaction of the requirements of
definition of compensation provisions of
component plans under Regulations
section 410(b). This determination is
section 414(s).
section 1.401(a)(4)-9.
mutually exclusive of any determination
Cat. No. 22189C


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