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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.

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A CD that is released twice so you

What’s New

Type of Plan

have the latest products. The first

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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;

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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:

publications;

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five-year remedial amendment cycle to

Prior year forms, instructions, and

1. The amount contributed to the

the six-year remedial amendment cycle

publications;

participant’s account and

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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

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amendment cycle. For more

Tax Law frequently asked questions

of other participants that may be

information, see Rev. Proc. 2005-66,

(FAQs);

allocated to the participant’s account.

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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.

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Public Inspection

Fill-in, print, and save features for

Note. A qualified plan must satisfy

most tax forms;

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Form 5310 is open to public inspection

section 401(a) including, but not limited

Internal Revenue Bulletins; and

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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

Taxpayers

(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

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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

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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

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termination.

Order IRS products on-line.

deferred compensation plan upon plan

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A plan sponsor who is not certain if

Download forms, instructions, and

termination.

they are a member of an ASG.

publications.

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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

questions.

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instead of Form 5310.

member of an Affiliated Service Group

Search publications on-line by topic

status (ASG).

or keyword.

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What To File

Send us comments or request help

Type of Letter

by email.

All applications must contain an original

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Determination Letter – issued to a

signature and must be accompanied by

tax news by email.

specific employer.

the following applicable items:

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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 ftp.irs.gov.

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

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

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