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Design-Based

Note. The plan will not satisfy the safe

Tax Law frequently asked questions;

•

harbor requirements of 401(a)(4) if it

Nondiscrimination Safe

Tax Topics from the IRS telephone

does not satisfy section 401(l).

Harbors

response system;

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Line 14c. This line provides a list of

Line 14. This question may be used

Fill-in, print, and save features for

by certain plans to request a

the design-based nondiscrimination

most tax forms;

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safe-harbor regulations.

determination regarding the

Internal Revenue Bulletins; and

design-based safe harbor under section

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Toll-free and email technical support.

How To Get Forms,

401(a)(4).

Publications, and

The DVD is released twice during

Note. This item should be marked

the year. The first release will be

“No” if:

Assistance

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shipped at the beginning of January

this is a section 401(k) and/or section

2011 and the final release will be

401(m) plan that does not contain a

Internet. You can access the IRS

shipped at the beginning of March

provision for nonelective employer

website 24 hours a day, 7 days a week

2011.

contributions;

IRS.gov

to:

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any disaggregated plan relies on a

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Download forms, instructions, and

Purchase the DVD from the National

non-design based safe harbor or a

publications;

Technical Information Service (NTIS) at

general test;

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Order IRS products on-line;

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for $30 (no

this plan has been restructured into

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Research your tax questions on-line;

handling fee), or call 1-877-CDFORMS

component plans.

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Search publications on-line by topic

(1-877-233-6767) toll-free to buy the

Line 14a. Check “Yes” if the plan is

or keyword; and

DVD for $30 (plus a $6 handling fee).

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intended to satisfy the permitted

Price is subject to change.

disparity requirements of section 401(I).

tax news by email.

Line 14b. To satisfy section 401(l), a

DVD for Tax Products. You can order

By phone and in person. You can

plan must provide that the overall

Pub. 1796, IRS Tax Products DVD, and

order forms and publications by calling

permitted disparity limits are not

obtain:

1-800-TAX-FORM (1-800-829-3676).

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exceeded and specify how

Current year forms, instructions, and

You can also get most forms and

employer-provided contributions or

publications;

publications at your local IRS office.

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benefits under the plan are adjusted, if

Prior year forms, instructions, and

For questions regarding this form,

necessary, to satisfy the overall

publications;

•

call the Employee Plans Customer

permitted disparity limits. See

Tax Map: An electronic research tool

Service, toll-free, at 1-877-829-5500.

Regulations section 1.401(l)-5.

and finding aid;

Privacy Act and Paperwork Reduction Act Notice. We ask for the information on this form to carry out the Internal

Revenue laws of the United States. Under sections 401, 403, 409, 4975 and their regulations it is our legal right to ask for this

information. Section 6109 requires you to provide your identifying number. You are not required to have your plan approved

by the IRS. However, if you want to have your plan approved by the IRS, you are required to give us the information on this

form. We need it to determine whether you meet the legal requirements for plan approval. Your failure to provide all of the

information requested may prevent processing of this form. Providing false information may subject you to penalties. We may

disclose to the Department of Justice for civil and criminal litigation, and to cities, states, the District of Columbia, and U.S.

commonwealths or possessions for use in the administration of their tax laws. We may also disclose this information to

federal and state agencies to enforce federal nontax criminal laws, or to federal law enforcement and intelligence agencies to

combat terrorism.

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 this form will vary depending on individual circumstances. The estimated average

time is:

Recordkeeping

Learning about the law or the form

Preparing the form

Copying, assembling, and sending the form

Form 5300

33 hr., 57 min.

10 hr., 7 min.

17 hr., 38 min.

1 hr., 52 min.

Sch. Q (Form 5300)

4 hr.,4 min.

12 hr., 49 min.

22 hr., 45 min.

2 hr., 40 min.

If you have comments concerning the accuracy of these time estimates or suggestions for making this form simpler, we

would be happy to hear from you. You can write to the Tax Products Coordinating Committee, 1111 Constitution Ave., NW,

IR-6526, Washington, DC 20224

Do not send any of these forms or schedules to this address. Instead, see Where To File earlier.

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Instructions For Form 5300 - Application For Determination For Employee Benefit Plan - Department Of Treasury Page 7

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