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Department of the Treasury

Instructions for Form 5300

Internal Revenue Service

(Rev. August 2004)

Application for Determination for Employee Benefit Plan

(including Collectively Bargained Plans formerly filed on Form 5303)

Section references are to the Internal Revenue Code unless otherwise noted.

Public Inspection. Form 5300 is

may not be used to apply for a

multiemployer or multiple-employer

open to public inspection if there are

determination on GUST, except as

plan (a plan maintained by more than

more than 25 plan participants. The

provided in section 3.05 of Rev. Proc.

one employer considering all

total number of participants must be

2000-27, 2000-26 I.R.B., 1272. You

employers combined under section

shown on line 4e. See the

can find Rev. Proc. 2000-27 on page

414(b), (c), or (m) as one employer).

•

instructions for line 4e for a definition

1272 of Internal Revenue Bulletin

Employer, plan sponsor, or plan

of participant.

2000-26 at

administrator desiring a determination

irs-irbs/irb00-26.pdf.

letter for compliance with the

Disclosure Request by Taxpayer.

applicable requirements of a foreign

The Tax Reform Act of 1976 permits

Type of Plan

situs trust for the taxability of

a taxpayer to request the IRS to

•

beneficiaries (section 402(c)) and

disclose and discuss the taxpayer’s

A Defined Contribution Plan (DCP)

deductions for employer contributions

return and/or return information with

is a plan that provides an individual

(section 404(a)(4)).

account for each participant and for

any person(s) the taxpayer

designates in a written request. Use

benefits based only:

Where To File

Form 2848, Power of Attorney and

1. On the amount contributed to

Declaration of Representative, for this

the participant’s account, and

File Form 5300 at the address

purpose.

2. Any income, expenses, gains

indicated below:

and losses, and any forfeitures of

Internal Revenue Service,

accounts of other participants that

P.O. Box 192,

General Instructions

may be allocated to the participant’s

Covington, KY 41012 –0192.

account.

Requests shipped by express mail or

•

A Defined Benefit Plan (DBP) is

Purpose of Form

a delivery service should be sent to:

any plan that is not a DCP.

Internal Revenue Service,

File Form 5300 to request a

A qualified plan must satisfy section

201 West Rivercenter Blvd.,

determination letter from the IRS for

401(a) including, but not limited to,

Attn: Extracting Stop 312,

the initial qualification of a defined

participation, vesting,

benefit or a defined contribution plan

Covington, KY 41011.

nondiscriminatory contributions or

and the exempt status of any related

benefits, distributions, and

Private Delivery Services. In

trust. See Types of Determination

contribution and benefit limitations.

addition to the United States mail,

Letters on page 2 for more

you can use certain private delivery

information.

Who May File

services designated by the IRS to

This form may also be filed to

meet the “timely mailing as timely

This form may be filed by any:

request a determination letter on the

filing/paying” rule for tax returns and

•

Employer, including a sole

qualified status of a plan at any time

payments. The most recent list of

proprietor, partnership, plan sponsor

subsequent to initial qualification

designated private delivery services

or a plan administrator that has

even if the plan has not been

was published by the IRS in

adopted an individually designed plan

amended.

September 2002 and includes only

to request a determination letter on:

the following:

File Form 5307, Application for

•

1. Initial qualification of a plan;

Determination for Master or Prototype

Airborne Express (Airborne):

2. Qualification of an entire plan

or Volume Submitter Plans, instead of

Overnight Air Express Service, Next

as amended,

Form 5300 if this is an M&P or

Afternoon Service, Second Day

3. Partial termination of a plan;

volume submitter plan. However, use

Service.

•

Form 5300 instead of Form 5307 if

4. Affiliated service group (ASG)

DHL Worldwide Express (DHL):

you are also requesting a

status (section 414(m)), or

DHL “Same Day” Service, DHL USA

determination on affiliated service

5. Leased employee status

Overnight.

•

group status, leased employee

(section 414(n)).

Federal Express (FedEx): FedEx

•

status, or a partial termination.

Plan sponsor or plan administrator

Priority Overnight, FedEx Standard

to request a determination letter for a

Overnight, FedEx 2Day, FedEx

File Form 6406, Short Form

plan maintained by an employer that

International Priority, and FedEx

Application for Determination for

is part of a controlled group of

International First.

Minor Amendment of Employee

•

corporations (section 414(b)), or

Benefit Plan, instead of Form 5300 to

United Parcel Service (UPS): UPS

trades or businesses under common

apply for a determination letter on a

Next Day Air, UPS Next Day Air

control (section 414(c)), or an ASG

minor plan amendment to a plan that

Saver, UPS 2nd Day Air, UPS 2nd

(section 414(m)).

has already filed Form 5300 and

Day Air A.M., UPS Worldwide

•

received a favorable determination

Plan sponsor or plan administrator

Express Plus, and UPS Worldwide

letter for GUST. Form 6406 generally

to request a determination letter for a

Express.

Cat. No. 10932P

Instructions For Form 5300 - Application For Determination For Employee Benefit Plan - 2004

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