Form 8400 - Employee Plans Deficiency Checksheet (Page 2 of 2) in pdf

Form 8400 - Employee Plans Deficiency Checksheet Page 2

CYCLE E

1033

Show whether or not, as of December 13, 1980, it was or was not unusual for employees of organizations in the

service field of the potential First Service Organization, and any A-organization associated with that potential

IV.c..

First Service Organization, to perform the services now received by the organization from another entity.

(Discussed in section 1.414(m)-2(c)(3) of the proposed regulations.)

1034

Show whether at least 5 percent of all receipts of the potential B organization derived from performing service

for others are earned performing service for the potential First Service Organization (FSO) and any A

IV.d.

organization of the potential FSO. (Discussed in section 1.414(m)-2(c)(2)(ii) of the proposed regulations.)

1035

Show whether or not 10 percent or more of the potential B organization's gross receipts are derived from

performing service for the potential First Service Organization or its A organizations. (Discussed in section

IV.e.

1.414(m)-2(c)(2)(iii) of the proposed regulations.)

1036

Based on all relevant facts and circumstances, demonstrate whether or not the portion of the services rendered

to the potential First Service Organization and/or its A Organization is a significant portion of the total services

IV.f.

rendered by the potential B Organization. Proposed Regs. section 1.414(m)-2(c)(2)(i).

1041

Section ________ of the plan, defining employer, should be amended to include all employers that are

members of the affiliated service group or groups of which the employer is a member. IRC section 414(m)(1).

V.a.

1043

Show that the plan of each applicant organization meets the requirements of Internal Revenue Code sections

401(a)(3), (4), (7), (16), (17) and (26) and sections 408(k), 408(p), 410, 411, 415, and 416, considering all

V.b.

employees of all organizations that are members of an affiliated service group with the applicant as employed

by the same employer. IRC section 414(m)(4).

Form 8400 (Rev. 3-2010) (page 2) Cat. No. 63080A

Department of Treasury – Internal Revenue Service

Form 8400 - Employee Plans Deficiency Checksheet Page 2