Form 5300 - Instruction 5300 Schedule Q 2010 - Department Of The Treasury (Page 2 of 6) in pdf

that the plan may satisfy section

plan provision which provides for a

regarding employee contributions not

401(a)(4). If the plan must satisfy a

period of past service that exceeds the

allocated to separate accounts.

general test in order to satisfy section

period set forth in the safe harbor in

Line 11. Enter the letter shown on the

401(a)(4), a determination that the plan

Regulations section 1.401(a)(4)-5(a)(3).

schedule that corresponds to the

satisfies the average benefit test is not

method being used to determine the

Do not check “Yes” if past service,

a determination that the plan’s rate

employer-provided benefit for purposes

pre-participation service, or imputed

groups satisfy the modified average

of Regulations section 1.401(a)(4)-6(b).

service is credited under the plan solely

benefit test that is included in the

to the extent required by one or more of

The composition-of-workforce and

general test.

the following:

minimum benefit methods may only be

Line 6. This is exclusively a request

used with plans that satisfy the unit

1. The service crediting rules under

for a determination that the plan

credit safe harbor in Regulations

sections 410(a) (eligibility), 411(a)

satisfies the nondiscrimination in

section 1.401(a)(4)-3(b)(3).

(vesting), 413 (collectively bargained

amount or benefits requirements under

plans), or 414(a) (service for

If you enter the letter “A,” attach

section 401(a)(4) using a

predecessor employer);

Demo 10 and see the instructions for

nondesign-based safe harbor or a

2. The hour of service or elapsed

Demo 10 under Guidelines for Certain

general test. This determination is

time service-crediting methods under

Demonstrations. If applicable, also

mutually exclusive of any determination

29 CFR 2530.200b-2 and Regulations

indicate the plan factor.

that the plan may satisfy under section

section 1.410(a)-7; or

Line 12. Enter the letter that

410(b).

3. The prohibition on double

corresponds to the method used to

If this is a request for a

proration of service and compensation

show that the employee-provided

determination regarding a

in 29 CFR section 2530.204-2(d).

benefit is nondiscriminatory in amount.

nondesign-based safe harbor or a

See the instructions for Demo 7

See Regulations section

general test, see the instructions for

under Guidelines for Certain

1.401(a)(4)-6(c).

Demo 6 under Guidelines for Certain

Demonstrations.

If you enter the letter “C,” attach

Demonstrations. The Demo 6 must

Demo 11. See the instructions for

show that the plan satisfies either:

Line 8. Check “Yes” and attach Demo

Demo 11 under Guidelines for Certain

1. The contributions or benefits

8 if a determination is being requested

Demonstrations.

for a plan that is part of a floor offset

general test in Regulations sections:

•

arrangement. See the instructions for

1.401(a)(4)-2(c),

Guidelines For Certain

•

Demo 8 under Guidelines for Certain

1.401(a)(4)-3(c),

•

1.401(a)(4)-8(b),

Demonstrations.

Demonstrations

•

1.401(a)(4)-8(c),

Nondiscriminatory Compensation

•

The following instructions describe

1.401(a)(4)-8(c)(3)(iii)(C), or

and Employee Contributions

additional information that must be

•

1.401(a)(4)-9(b).

included in the demonstrations.

Line 9. Check “Yes” and attach Demo

2. The nondesign-based safe harbor

9 if a determination is being requested

described in Regulations section

in which any of the following apply:

Note. Applicants must follow these

1.401(a)(4)-2(b)(3) (safe harbor for

uniform point plans) or Regulations

instructions and indicate in their

1. The plan bases contributions or

section 1.401(a)(4)-3(b)(4)(i)(C)(3)

demonstrations where the elements in

benefits on a definition of compensation

the guidelines are addressed.

(alternative safe harbor for flat benefit

that does not satisfy the requirements

plans).

Applicants must explain why any

of Regulations sections 1.414(s)-1(c)(2)

elements have not been addressed.

or (3); or

Also enter the letter in the space

2. The plan includes a section

Information or computations that are

provided on line 6 that indicates if the

401(k) and/or section 401(m) plan that

used for more than one purpose or

determination requested relates to:

incorporates an actual deferral

provided elsewhere in the application

1. A Defined Benefit Plan (DBP)

percentage or actual contribution

may not be cross-referenced.

being tested under the general test in

percentage test using a definition of

Clearly label each demonstration as

Regulations section 1.401(a)(4)-3(c)

compensation that does not satisfy the

Demo 1, Demo 2, etc.

that involves a facts and circumstances

requirements of Regulations sections

determination under the “safety valve”

1.414(s)-1(c)(2) or (3).

Demo 1 – Qualified Separate

rule in Regulations section

If this plan has been disaggregated

Lines of Business

1.401(a)(4)-3(c)(3);

into separate plans or restructured into

2. A plan being tested under a

Provide a schedule with the following

component plans, this line may be

general test that does not involve a

information, as applicable:

checked “Yes” to request a

determination under the safety valve

determination if any of the separate

1. The section(s) for which the

rule; or

disaggregated plans or restructured

employer is testing on a separate line

3. A plan intended to satisfy a

component plans are described in 1 or

of business basis (section 410(b) or

nondesign-based safe harbor.

2 above. Also complete Demo 4 and

section 401(a)(26)),

indicate on the Demo 4 each

2. The separate lines of business

Line 7. Check “Yes” on line 7(i) and

disaggregated plan or component plan

that have employees benefiting under

attach Demo 7 if a determination is

to which 1 or 2 applies.

the plan,

being requested regarding any plan

3. A demonstration of how the plan

Note. Section 401(k) and 401(m)

provision which provides for

meets the nondiscriminatory

plans may not be restructured.

pre-participation or imputed service as

classification requirement of section

defined in Regulations section

410(b)(5)(B) and Regulations section

See the instructions for Demo 9

1.401(a)(4)-11(d)(3)(ii).

1.414(r)-8(b)(2) on an employer-wide

under Guidelines for Certain

Check “Yes” on line 7(ii) and attach

basis, and

Demonstrations.

Demo 7 if a determination is being

4. If the requirements of section

Line 10. Check “Yes” if this is a DBP

requested for a plan amendment or, in

410(b) or section 401(a)(26) are to be

the case of an initial determination, a

and a determination is being requested

applied to this plan on an

-2-

Form 5300 - Instruction 5300 Schedule Q 2010 - Department Of The Treasury Page 2

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