Instructions For Form 5310 (Rev. 2013) printable pdf download

Instructions for Form 5310

Department of the Treasury

Internal Revenue Service

(Rev. December 2013)

Application for Determination for Terminating Plan

Public Inspection

Section references are to the Internal Revenue

A request on a determination on the

Code unless otherwise noted.

plan's qualification status for a partial

Form 5310 is open to public inspection if

termination.

Future Developments

there are more than 25 plan

A member of an affiliated service

participants. The total number of

For the latest information about

group (ASG). A plan sponsor who is not

participants must be shown on line 4e.

developments related to Form 5310 and

certain if they are a member of an ASG

See the instructions for line 4e for a

its instructions, such as legislation

should not file Form 5310.

definition of participant.

enacted after they were published, go to

Note. In the above cases, use Form

General Instructions

5300 instead of Form 5310.

What's New

An application that is not filed in

Purpose of Form

connection with the plan termination.

The form and the instructions have

File Form 5310 to request a DL as to the

undergone revisions in the format and

Note. An application is deemed to be

the information required. Some of the

qualified status (under section 401(a) or

filed in connection with plan termination

revisions were made under

section 403(a)) of a pension,

if it is filed no later than the later of 1

profit-sharing, or other deferred

Announcement 2011-82, 2011-52 I.R.B.

year from the effective date of

1052 which eliminated demonstrations

compensation plan upon plan

termination or 1 year from the date on

regarding coverage and

termination.

which the action terminating the plan is

nondiscrimination requirements.

adopted. The application cannot be filed

Type of Plan

later than 12 months from the date of

Note. Rev. Proc. 2013-6, 2013-1 I.R.B.

A defined contribution (DC) plan is a

distribution of substantially all plan

198, available at

plan that provides an individual account

assets in connection with the

2013-01_IRB/ar11.html

as updated by

for each participant and for benefits

termination of the plan.

Ann. 2013-13, 2013-9 I.R.B. 532,

based only on:

available at

Where To File

1. The amount contributed to the

2013-09_IRB/ar11.html

and Ann.

participant's account, and

2013-15, 2013-11 I.R.B. 652, available

File Form 5310 at the address indicated

2013-11_IRB/

2. Any income, expenses, gains and

below:

ar19.html

contains the guidance under

losses, and any forfeitures of accounts

Internal Revenue Service

which the determination letter (DL)

of other participants that may be

P.O. Box 12192

program is administered. The Rev.

allocated to the participant's account.

Covington, KY 41012-0192

Proc. is updated annually and can be

A defined benefit (DB) plan is any

found in the Internal Revenue Bulletin

plan that is not a DC plan.

(I.R.B.). The application should be filed

Requests shipped by express mail or

under Rev. Proc. 2007-44, 2007-28

a delivery service should be sent to:

Who May File

I.R.B. 54 available at

This form may be filed by any of the

Internal Revenue Service

2007-28_IRB/ar12.html

(as revised by

following:

201 West Rivercenter Blvd.

Ann. 2011-82), and Rev. Proc. 2013-6,

Attn: Extracting Stop 312

Any plan sponsor or administrator of

as updated.

Covington, KY 41011

any pension, profit-sharing, or other

Review these documents before

deferred compensation plan (other than

completing the application.

a multi-employer plan covered under

Private Delivery Services. You can

Pension Benefit Guaranty Corporation

Disclosure Request by

use certain private delivery services

insurance) may file this form to ask the

designated by the IRS to meet the

Taxpayers

IRS to make a determination on the

“timely mailing as timely filing/paying”

A taxpayer can authorize the IRS to

plan's qualification status at the time of

rule for tax returns and payments.

disclose and discuss the taxpayer's

the plan's termination.

These private delivery services include

return and/or return information with any

only the following:

Use Form 5300, Application for

person(s) the taxpayer designates in a

DHL Express (DHL): DHL Same Day

Determination for Employee Benefit

written request. Use Form 2848, Power

Service.

Plan, instead of Form 5310 if the plan

of Attorney and Declaration of

Federal Express (FedEx): FedEx

sponsor or administrator is filing for a

Representative, or Form 8821, Tax

Priority Overnight, FedEx Standard

determination but will continue to

Information Authorization, for this

Overnight, FedEx 2Day, FedEx

maintain the trust after termination.

purpose. See Pub. 947, Practice Before

International Priority, and FedEx

the IRS and Power of Attorney, for more

International First.

Who May Not File

information.

United Parcel Service (UPS): UPS

This form may not be filed for:

Next Day Air, UPS Next Day Air Saver,

A multi-employer plan covered by

UPS 2nd Day Air, UPS 2nd Day Air

PBGC insurance.

Dec 20, 2013

Cat. No. 49984R

Instructions For Form 5310 (Rev. 2013)

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