Instructions for Form 5300
Department of the Treasury
Internal Revenue Service
(Rev. April 2011)
Application for Determination for Employee Benefit Plan
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Plan sponsor or plan administrator
Section references are to the Internal
Determination Letter Requested later
for more information.
to request a DL for a multiemployer or
Revenue Code unless otherwise noted.
multiple-employer plan (a plan
What’s New for 2011
Note. The application should be filed
maintained by more than one employer
in accordance with Rev. Proc. 2007-44.
considering all employers combined
The form and the instructions have
under section 414(b), (c), or (m) as one
undergone changes. Some of the
File Form 5307, Application for
employer).
changes were made because of the
Determination for Adopters of Master or
•
Employer, plan sponsor, or plan
changes required by Rev. Proc.
Prototype or Volume Submitter Plans,
administrator to request a DL for
2007-44, 2007-28 I.R.B. 54 available at
instead of Form 5300 if this is a Master
compliance with the applicable
and Prototype (M&P) or volume
requirements of a foreign situs trust for
html. Review these documents before
submitter plan. However, use Form
the taxability of beneficiaries (section
completing the application.
5300 instead of Form 5307 if you are
402(c)) and deductions for employer
also requesting a determination on
Lines 13 and 14 must be
contributions (section 401(a)(4)).
affiliated service group status, leased
completed to indicate whether or not a
employee status, or a partial
Note. This application will be
ruling is being requested for:
termination.
processed in accordance with Rev.
1. a determination regarding the
Proc. 2007-44.
ratio percentage test under Regulations
Type of Plan
section 1.410(b)-2(b)(2);
2. a determination regarding one of
Who May Not File
A Defined Contribution Plan (DCP) is
the special requirements under
a plan that provides an individual
Regulations section 1.410(b)-2(b)(5),
This form may not be filed by an
account for each participant and for
(6), or (7), or
adopter of:
benefits based only:
•
3. a determination regarding the
A collectively bargained plan, where
1. On the amount contributed to the
nondiscrimination designed-based safe
a Form 5307 is applicable, or
participant’s account, and
•
harbors of section 401(a)(4).
A master or prototype plan where the
2. Any income, expenses, gains and
applicant is not requesting a
Complete Schedule Q (Form 5300),
losses, and any forfeiture of accounts
determination on ASG status, leased
Elective Determination Requests, if you
of other participants that may be
employee status, or a partial
want to broaden the scope of a
allocated to the participant’s account.
termination (instead, file Form 5307).
determination letter (DL) by requesting
a determination that your plan satisfies
A Defined Benefit Plan (DBP) is any
certain qualification requirements
plan that is not a DCP.
Where To File
relating to minimum participation,
Note. A qualified plan must satisfy
coverage, and nondiscrimination.
section 401(a) including, but not limited
File Form 5300 at the address indicated
Schedule Q is no longer mandatory.
to, participation, vesting,
below:
nondiscriminatory contributions or
Disclosure Request by Taxpayer.
Internal Revenue Service
benefits, distributions, and contribution
The Tax Reform Act of 1976 permits a
P.O. Box 12192
and benefit limitations.
taxpayer to request the IRS to disclose
Covington, KY 41012-0192
and discuss the taxpayer’s return and/
Requests shipped by express mail or
or return information with any person(s)
Who May File
a delivery service should be sent to:
the taxpayer designates in a written
request. Use Form 2848, Power of
Internal Revenue Service
This form may be filed by any:
Attorney and Declaration of
•
201 West Rivercenter Blvd.
Employer, including a sole
Representative, and/or Form 8821, Tax
Attn: Extracting Stop 312
proprietor, partnership, plan sponsor, or
Information Authorization, for this
Covington, KY 41011
a plan administrator that has adopted
purpose.
an individually designed plan to request
Private delivery services. In addition
a DL on:
Public Inspection. Form 5300 is open
to the United States mail, you can use
to public inspection if there are more
1. Initial qualification of a plan;
certain private delivery services
than 25 plan participants. The total
2. Qualification of an entire plan as
designated by the IRS to meet the
number of participants must be shown
amended;
“timely mailing as timely filing/paying”
on line 4e. See the instructions for line
3. Partial termination of a plan;
rule for tax returns and payments. The
4e for a definition of participant.
4. Affiliated Service Group (ASG)
list of designated private delivery
status (section 414(m)); or
services includes only the following:
•
5. Leased employee status (section
DHL Express (DHL): DHL Same Day
General Instructions
414(n)).
Service.
•
•
Plan sponsor or plan administrator
Federal Express (FedEx): FedEx
to request a DL for a plan maintained
Priority Overnight, FedEx Standard
Purpose of Form
by an employer that is part of a
Overnight, FedEx 2Day, FedEx
File Form 5300 to request a DL from
controlled group of corporations
International Priority, FedEx
the IRS for the initial qualification of a
(section 414(b)), or trades or
International First.
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defined benefit or a defined contribution
businesses under common control
United Parcel Service (UPS): UPS
plan and the exempt status of any
(section 414(c)), or an ASG (section
Next Day Air, UPS Next Day Air Saver,
related trust. See Type of
414(m)).
UPS 2nd Day Air, UPS 2nd Day Air
Sep 19, 2011
Cat. No. 10932P