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disability benefits to be taken into

contributions at higher levels of

1.414(s)-1(c)(2) or (3), state whether

account.

compensation.

the definition satisfies Regulations

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

17. State whether any other special

19. If the plan would otherwise fail to

rules in Regulations section

satisfy the general test in Regulations

See the guidelines for Demo 9,

1.401(a)(4)-3(f) are applied in testing a

section 1.401(a)(4)-3(c)(1), and a

nondiscriminatory compensation, in the

plan for nondiscrimination in amount.

determination is being sought that the

Instructions for Schedule Q (Form

For example:

failure may be disregarded as permitted

5300) for guidance pertaining to this

•

The rules applicable to the

by the special rule in Regulations

demonstration.

determination of benefits on other than

section 1.401(a)(4)-3(c)(3), describe the

3. Provide the portion of the

a plan-year basis described in

relevant facts and circumstances that

nondiscrimination test that provides the

Regulations section 1.401(a)(4)-3(f)(6),

support the use of this rule.

•

data for each participant and

The adjustment for certain plan

Cross-Tested Plans Only

demonstrates that the plan satisfies

distributions provided in Regulations

section 401(a)(4). The data must

section 1.401(a)(4)-3(f)(7), and

20. Provide a description of the method

•

include the units for each participant

The adjustment for certain qualified

used to determine equivalent

being tested and the underlying basis

preretirement survivor annuity charges

allocations and benefits.

for the units such as age, years of

as provided in Regulations section

21. Defined Contribution Plans. The

service or compensation. Show the

1.401(a)(4)-3(f)(8).

demonstration must list each

allocation rate for each eligible

18. Plans with employee contributions

participant’s allocation rate for the plan

participant.

not allocated to separate accounts

being tested and list the equivalent

should include:

Show the average of the allocation

benefit accrual rate (including

•

A description of the method for

rates (determined without imputing

component plans) for each participant.

determining whether

permitted disparity) for the highly

Also, the demonstration must show how

employee-provided accrued benefits

compensated and for the nonhighly

the plan satisfies one of the conditions

are nondiscriminatory under

compensated employees benefiting

in Regulations section

Regulations section 1.401(a)(4)-6(c),

under the plan.

1.401(a)(4)-8(b)(1)(i)(B) in order to be

•

The method for determining the

eligible to test on a benefits basis.

employer-provided accrued benefit

Demo 6 - Alternative Safe

under Regulations section

Demo 6 - Safe Harbor for

Harbor for Flat Benefit Plans

1.401(a)(4)-6(b), and

•

Uniform Points Plans

Each demonstration of the alternative

The location of relevant plan

safe harbor for flat benefit plans in

Each demonstration of the safe harbor

provisions.

Regulations section

for uniform points plans in Regulations

If the method for determining the

1.401(a)(4)-3(b)(4)(i)(C)(3) must set

section 1.401(a)(4)-2(b)(3) should

employer-provided accrued benefit is

forth the average of the normal accrual

include the following information.

the composition-of-workforce method,

rates for all nonhighly compensated

1. Provide a description of the plan’s

the demonstration must show that the

nonexcludable employees and the

eligibility requirements of Regulations

allocation formula and the location of

average of the normal accrual rates for

section 1.401(a)(4)-6(b)(2)(ii) are

relevant plan provisions.

all highly compensated nonexcludable

satisfied.

2. State the definition of section 414(s)

employees. In addition, the

If the grandfather rule of Regulations

compensation used in determining plan

demonstration should provide the

section 1.401(a)(4)-6(b)(4) is used, the

year compensation and give a

additional information described under

demonstration must show, if applicable,

demonstration showing the definition as

‘‘Demo 6 - General Test,’’ relating to

that the benefits provided on account of

nondiscriminatory. If the plan

the determination of normal accrual

employee contributions at lower levels

determines plan year compensation

rates, except for the information

of compensation are comparable to

using a definition of compensation that

described in paragraphs numbered 1,

those provided on account of employee

satisfies Regulations section

2, 6, 18, and 19.

Paperwork Reduction Act Notice. We ask for the information on this form to carry out the Internal Revenue laws of the

United States. You are required to give us the information. We need it to determine whether you meet the legal requirements

for plan approval.

You are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless

the form displays a valid OMB control number. Books or records relating to a form or its instructions must be retained as long

as their contents may become material in the administration of any Internal Revenue law. Generally, tax returns and return

information are confidential, as required by section 6103.

The time needed to complete and file the forms listed below will vary depending on individual circumstances. The

estimated average times are:

Recordkeeping

Learning about the law or

Preparing, copying,

the form

assembling, and sending

the form to the IRS

Form 5310

64 hr., 5 min.

21 hr., 35 min.

25 hr., 27 min.

Form 6088

6 hr., 24 min.

1 hr., 12 min.

1 hr., 21 min.

If you have any comments concerning the accuracy of these time estimates or suggestions for making these forms

simpler, we would be happy to hear from you. You can write to Internal Revenue Service, Tax Products Coordinating

Committee, SE:W:CAR:MP:T:T:SP, 1111 Constitution Ave. NW, IR-6406, Washington, DC 20224.

Do not send these forms to this address. Instead, see Where To File on page 2.

-8-

Instructions For Form 5310 - Application For Determination For Terminating Plan - Department Of Treasury Page 8

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