Instructions For Form 5310 (Rev. 2013) (Page 3 of 6) in pdf

the plan on behalf of employers who

the effective date of the amendment

arrangement who are eligible but do not

have previously adopted the plan. For

with the earliest effective date of any of

make elective deferrals,

purposes of reliance on the advisory

the grouped amendments.

2. Retirees and other former

letter, the practitioner will no longer

employees who have a nonforfeitable

Column (ii). Enter the date the

have the authority to amend the plan on

right to benefits under the plan, and

amendment is actually effective under

behalf of the employer as of the date of

the plan. For example, if an amendment

3. The beneficiaries of a deceased

the adoption of an employer

is effective on the first day of the first

employee who is receiving or will in the

amendment to the plan to incorporate a

plan year beginning on or after January

future receive benefits under the plan.

type of plan not allowable in the VS

1, 2013, and the plan year of the plan

Include one beneficiary for each

program or as of the date the Service

ends on June 30, the date to be entered

deceased employee regardless of the

notifies the practitioner that the plan is

in column (ii) is 07/01/2013.

number of individuals receiving benefits.

an individually designed plan. See

section 15.03 of Rev. Proc. 2011-49,

Column (iii). If the amendment is in

Example. Payment of a deceased

2011-44 I.R.B. 608 available at

proposed form enter 09/09/9999.

employee's benefit to three children is

considered a payment to one

Column (iv) and (v). Mark with an

beneficiary.

Line 3c. An individually designed plan

“X” whether the amendment is an

is eligible for the 6-year remedial

Lines 4f and 4g. See Notice 2002-1,

interim or a discretionary amendment. If

amendment cycle (RAC) if the employer

2002-2 I.R.B. 283 (as amplified by

the amendment contains both interim

that sponsors the plan and the sponsor

Notice 2003-49, 2003-32 I.R.B. 294 and

and discretionary provisions, mark both

of a preapproved M&P or VS plan

Notice 2011-86, 2011-45 I.R.B. 698), for

columns (iv) and (v) with an “X.”

document jointly executed Form 8905,

further details, including how to

Column (vi). For each individual

Certification of Intent To Adopt a

determine compensation.

amendment listed, did the pre-approved

Pre-approved Plan, before the end of

Line 5. Attach copies of records of all

plan sponsor have the power to amend

the plan’s 5-year RAC. An individually

actions taken to terminate the plan,

the plan on behalf of the adopting

designed plan is also eligible for the

such as board of directors’ resolutions,

employer? If “Yes” enter “X” in this

6-year cycle under certain other

etc.

column.

circumstances set forth in section 17 of

Rev. Proc. 2007-44.

Line 5a(1). An application is deemed

Column (vii). Note the due date of

to be filed in connection with plan

the employer's tax return, including

Line 3f. Use the table in this line to list

termination if it is filed no later than the

extensions, if applicable for the year in

all the amendments to the plan that

later of (i) 1 year from the effective date

which the amendments were adopted. If

have been adopted during the RAC of

of termination or (ii) 1 year from the date

the relevant amendment is discretionary

the plan in which the application is

on which the action terminating the plan

only, this field should be blank.

submitted (the “current cycle”), other

is adopted. However, in no event can

than amendments described in the

Line 3h. Designate the specific tax

the application be filed later than 12

following paragraph.

return the employer uses to file its

months from the date of distribution of

Do not list:

return. For example, Form 1120, 1040,

substantially all plan assets in

any amendment that was adopted

or Form 990 series (in the case of a

connection with the termination of the

during the current cycle as a condition

tax-exempt employer). For a tax-exempt

plan.

of a DL for the preceding cycle (but

employer, the section 990 series is a

include a copy of the amendment with

Line 5b. Assets must be distributed as

substitute for an income tax return. If no

the application); and/or

soon as administratively feasible after

tax return is filed by the entity (such as a

the date of termination. See Rev. Rul.

any amendment to a pre-approved

governmental employer), write “N/A”.

89-87, 1989-2 C.B. 81.

plan that was adopted by the sponsor

See section 5.06(2) of Rev. Proc.

on behalf of the employer and

2007-44 for details.

Note. Rev. Proc. 2013-6 contains the

considered by the Service in issuing an

Line 4a. This field is limited to 70

guidance under which the DL program

opinion or advisory letter for the plan.

characters, including spaces. Fill in the

is administered, and is updated

name as it should appear on the DL to

annually. The application should be filed

Note. If the plan does not have a DL for

the extent permitted. Keep in mind that

in accordance with Rev. Proc. 2007-44

the preceding RAC, the plan sponsor

“Employees” and “Trust” are not

(as revised by Ann. 2011-82), and Rev.

must include with this application filing

necessary in the plan name and will be

Proc. 2013-6, as updated.

copies of interim and discretionary

left off if space does not permit.

amendments adopted for the preceding

Line 5c(1). Mark “No” only if there will

cycle. See What To File; however, do

Line 4b. Enter the three-digit plan

be no reversion of plan assets to the

not list these amendments in the table in

number. This should be the same

employer.

line 3f.

number that is used when the Form

Line 5c(3). For the definition of a

5500 annual series return/report is filed.

Column (i). Note each amendment

qualified replacement plan, see section

using an identifying number or name (for

Line 4c. Plan month means the month

4980(d)(2).

example, Amendment 1, or PPA

in which the plan year ends. Enter the

Line 6a. A Pension Equity Plan (PEP)

Amendment). An amendment may

two-digit month (MM).

is a DB plan which, rather than or in

consist of modifications made to several

Line 4e. Enter the total number of

addition to expressing the accrued

plan provisions that are adopted on the

participants. A participant is:

benefit as a life annuity commencing at

same date. Two or more amendments

normal retirement age, defines benefits

with the same adoption date may be

1. Any employee participating in the

for each employee as an amount equal

grouped and listed on a single line of the

plan, including employees under a

to an accumulated percentage of final

table. In this case, enter in column (ii)

section 401(k) qualified cash or deferred

-3-

Instructions For Form 5310 (Rev. 2013) Page 3

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