Instructions For Form 5310 - Application For Determination For Terminating Plan - Department Of Treasury


Department of the Treasury
Instructions for Form 5310
Internal Revenue Service
(Rev. April 2006)
Application for Determination for Terminating Plan
Section references are to the Internal Revenue Code unless otherwise noted.
A CD that is released twice so you
What’s New
Type of Plan
have the latest products. The first
All applications must be accompanied
A Defined Contribution Plan (DCP) is
release ships in late December and the
by new Form 8905, Certification of
a plan that provides an individual
final release ships in late February;
Intent To Adopt a Pre-approved Plan, if
account for each participant and for
Current year forms, instructions, and
an employer intends to switch from the
benefits based only on:
five-year remedial amendment cycle to
Prior year forms, instructions, and
1. The amount contributed to the
the six-year remedial amendment cycle
participant’s account and
by meeting one of the eligibility
Tax Map: An electronic research tool
2. Any income, expenses, gains and
requirements for the six-year remedial
and finding aid;
losses, and any forfeitures of accounts
amendment cycle. For more
Tax Law frequently asked questions
of other participants that may be
information, see Rev. Proc. 2005-66,
allocated to the participant’s account.
2005-37 I.R.B. 509.
Tax Topics from the IRS telephone
A Defined Benefit Plan (DBP) is any
response system;
plan that is not a DCP.
Public Inspection
Fill-in, print, and save features for
Note. A qualified plan must satisfy
most tax forms;
Form 5310 is open to public inspection
section 401(a) including, but not limited
Internal Revenue Bulletins; and
if there are more than 25 plan
to, participation, vesting,
Toll-free and email technical support.
participants. The total number of
nondiscriminatory contributions or
Buy the CD-ROM from the National
participants must be shown on line 4e.
benefits, distributions, and contribution
Technical Information Service (NTIS)
See the instructions for line 4e for a
and benefit limitations.
on the Internet at
definition of participant.
for $25 (no handling fee), or call
Who May File
1-877-CDFORMS (1-877-233-6767)
Disclosure Request by
Any plan sponsor or administrator of
toll-free to buy the CD-ROM for $25
any pension, profit-sharing, or other
(plus a $5 handling fee).
deferred compensation plan (other than
By phone and in person. You can
A taxpayer can authorize the IRS to
a multi-employer plan covered under
order forms and publications 24 hours a
disclose and discuss the taxpayer’s
PBGC insurance) may file this form to
day, 7 days a week, by calling
return and/or return information with
ask the IRS to make a determination on
1-800-TAX-FORM (1-800-829-3676).
any person(s) the taxpayer designates
the plan’s qualification status at the
You can also get most forms and
in a written request. Use Form 2848,
time of the plan’s termination.
publications at your local IRS office.
Power of Attorney and Declaration of
Use Form 5300, Application for
Representative, if the representative is
For questions regarding this form,
Determination for Employee Benefit
qualified to sign, or Form 8821, Tax
call the Employee Plans Customer
Plan, instead of Form 5310 if the plan
Information Authorization, for this
Service, toll-free, at 1-877-829-5500.
sponsor or administrator is filing for a
purpose. See Pub. 947, Practice Before
determination but will continue to
the IRS and Power of Attorney, for
maintain the trust after termination.
more information.
General Instructions
Who May Not File
How To Get Forms
Purpose of Form
This form may not be filed for:
and Publications
A multi-employer plan covered by
Use Form 5310 to request an IRS
PBGC insurance.
Internet. You can access the IRS
determination as to the qualified status
A request on a determination on the
website 24 hours a day, 7 days a week
(under section 401(a) or section 403(a))
plan’s qualification status for a partial
at to:
of a pension, profit-sharing, or other
Order IRS products on-line.
deferred compensation plan upon plan
A plan sponsor who is not certain if
Download forms, instructions, and
they are a member of an ASG.
This form can no longer be used to
See answers to frequently asked tax
In these cases, use Form 5300
determine whether an employer is a
instead of Form 5310.
member of an Affiliated Service Group
Search publications on-line by topic
status (ASG).
or keyword.
What To File
Send us comments or request help
Type of Letter
by email.
All applications must contain an original
Sign up to receive local and national
Determination Letter – issued to a
signature and must be accompanied by
tax news by email.
specific employer.
the following applicable items:
Sponsor Letter:
The appropriate user fee and Form
You can also reach us using file
1. Advisory – issued to a sponsor of
8717, User Fee for Employee Plan
transfer protocol at
a volume submitter plan.
Determination Letter Request. Please
CD-ROM. You can order Pub. 1796,
2. Opinion – issued to a sponsor of
submit a separate check for each
IRS Tax Products CD, and get:
a prototype plan.
application. For multiple employer
Cat. No. 49984R


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