Looking for a Form 5310 Templates? Download it for free!

•

plans, the fee is based on the number

DHL Express (DHL): DHL Same Day

In the case of a plan sponsored by

of participating employers.

Service, DHL Next Day 10:30 am, DHL

two or more entities required to be

•

A copy of the plan document.

Next Day 12:00 pm, DHL Next Day

combined under section 414(b), (c), or

•

A copy of all amendments made

3:00 pm, and DHL 2nd Day Service.

(m), one of the members participating in

•

since the last determination letter.

Federal Express (FedEx): FedEx

the plan; or

•

A statement explaining how the

Priority Overnight, FedEx Standard

In the case of a plan that covers the

amendments affect or change this plan

Overnight, FedEx 2Day, FedEx

employees and/or partner(s) of a

or any other plan maintained by the

International Priority, and FedEx

partnership, the partnership.

employer.

International First.

The name of the plan sponsor/

•

All applications for plans that have, at

United Parcel Service (UPS): UPS

employer should be the same name

any time in the past, received a

Next Day Air, UPS Next Day Air Saver,

that was or will be used when the Form

favorable determination letter must

UPS 2nd Day Air, UPS 2nd Day Air

5500 series annual returns/reports are

include a copy of the plan’s latest

A.M., UPS Worldwide Express Plus,

filed for the plan.

determination letter. See Line 3c under

and UPS Worldwide Express.

Address. Include the suite, room, or

Specific Instructions.

The private delivery service can tell

•

other unit number after the street

A copy of the latest opinion letter for

you how to get written proof of the

address. If the Post Office does not

a standardized master or prototype

mailing date.

deliver mail to the street address and

plan, if any.

•

the plan has a P.O. box, show the box

A copy of the latest opinion or

How To Complete the

number instead of the street address.

advisory letter for a master or prototype

This address should be the address of

Application

plan or volume submitter plan on which

the sponsor/employer.

the employer is entitled to rely, if

Applications are screened for

applicable.

Line 1b. Enter the 9-digit employer

•

completeness. The application must be

Copies of all records of all actions

identification number (EIN) assigned to

signed by the employer, plan

taken to terminate the plan.

the plan sponsor/employer. This should

•

administrator, or authorized

Schedule Q (Form 5300) if an

be the same EIN that was or will be

representative. Incomplete applications

elective determination is being

used when the Form 5500 series

may be returned to the applicant. For

requested, and any additional

annual returns/reports are filed for the

this reason, it is important that an

schedules or demonstrations required

plan. For a multiple employer plan, the

appropriate response be entered for

by these instructions or the instructions

EIN should be the same EIN that was

each line item (unless instructed

for Schedule Q.

or will be used by the participating

•

otherwise). In completing the

Form 8905, Certification of Intent To

employer when Form 5500 is filed by

application, pay careful attention to the

Adopt a Pre-approved Plan, if an

the employer.

following:

employer intends to switch from the

•

N/A (not applicable) is accepted as a

Do not use a social security

five-year remedial amendment cycle to

response only if an N/A block is

number or the EIN of the trust.

the six-year remedial amendment cycle

provided.

by meeting one of the eligibility

•

CAUTION

If a number is requested, a number

requirements for the six-year remedial

The plan sponsor/employer must

must be entered.

amendment cycle.

•

have an EIN. A plan sponsor/employer

If an item provides a choice of boxes

Note. See Guidelines for

without an EIN can apply for one.

to check, check only one box unless

•

Demonstrations on page 6 regarding

Online — Generally, a plan sponsor/

instructed otherwise.

•

the content of the demonstrations that

employer can receive an EIN by

If an item provides a box to check,

may be required by these instructions.

Internet and use it immediately to file a

written responses are not acceptable.

•

The numbers assigned to the

return. Go to the IRS website at

The IRS may, at its discretion,

demonstrations that may be required by

and click

require additional information any time

these instructions are the numbers of

on Employer ID Numbers.

it is deemed necessary.

•

the corresponding demonstrations

By telephone — Call 1-800-829-4933.

Note. Rev. Proc. 2006-6, 2006-1 I.R.B.

•

under Schedule Q (Form 5300) and,

By mail or fax — Send in a completed

204 publishes the guidance under

therefore, are not consecutive.

Form SS-4, Application for Employer

which the determination letter program

•

A copy of all required attachments

Identification Number.

is administered. It is updated annually

and statements.

and can be found in the Internal

The plan of a group of entities

•

Form 6088, Distributable Benefits

Revenue Bulletin (I.R.B.).

required to be combined under section

from Employee Pension Benefit Plans,

414(b), (c), or (m), whose sponsor is

for all defined benefit or underfunded

more than one of the entities required

defined contribution plans.

to be combined, should only enter the

Specific Instructions

Note. A multiple-employer plan must

EIN of one of the sponsoring members.

submit a Form 6088 for each employer

This EIN must be used in all

Line 1a. Enter the name, address, and

who has adopted the plan.

subsequent filings of determination

telephone number of the plan sponsor/

letter requests, and for filing annual

employer.

Where To File

returns/reports unless there is a change

A plan sponsor means:

of sponsor.

•

File Form 5310 at the address indicated

In the case of a plan that covers the

below:

Line 1c. Enter the two digits

employees of one employer, the

representing the month the employer’s

Internal Revenue Service

employer;

•

P.O. Box 192

tax year ends. This is the employer

In the case of a plan maintained by

Covington, KY 41012-0192

whose EIN was entered on line 1b.

two or more employers (other than a

Private Delivery Services. You can

plan sponsored by a group of entities

Line 2. The contact person will receive

use certain private delivery services

required to be combined under section

copies of all correspondence as

designated by the IRS to meet the

414(b), (c), or (m)), the association,

authorized in a Power of Attorney and

“timely mailing as timely filing/paying”

committee, joint board of trustees or

Declaration of Representative, Form

rule for tax returns and payments.

other similar group of representatives of

2848, or Tax Information Authorization,

These private delivery services include

those who established or maintain the

Form 8821. Either complete the

only the following.

plan;

contact’s information on this line, or

-2-

Instructions For Form 5310 - Application For Determination For Terminating Plan - Department Of Treasury Page 2

Related Articles

Related forms

Related Categories