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effect of a minor amendment on the

Regulations section 1.410(b)-9 for

entities required to be combined

qualification of a plan. Form 6406

definitions.)

under section 414(b), (c), or (m)), the

should not be used for plan

association, committee, joint board of

If you wish to stop benefit accruals

amendments made to comply with

trustees or other similar group of

or stop making contributions to your

GUST.

representatives of those who

plan, and your plan trust will continue,

established or maintain the plan;

Partial Termination. For a partial

the plan will not be considered

3. In the case of a plan sponsored

termination you must:

terminated. If you want to receive a

by two or more entities required to be

determination letter, you must use

1. File the application form and

combined under sections 414(b), (c),

Form 5300. Do not file Form 5310 if

the appropriate documents and

or (m), one of the members

the plan trust will continue.

statements.

participating in the plan; or

2. Attach a statement indicating if

4. In the case of a plan that covers

If a DBP is amended to

a partial termination may have

the employees and/or partner(s) of a

become a DCP, or if the

occurred or might occur as a result of

partnership, the partnership.

merger of a DBP with a DCP

CAUTION

proposed actions.

results solely in a DCP, the DBP is

The name of the plan sponsor/

3. Using the format in Figure 1.

considered terminated.

employer should be the same name

Partial Termination Worksheet,

that was or will be used when the

submit a schedule of information for

Specific Plans —

Form 5500 or Form 5500-EZ is filed

the plan year in which the partial (or

Additional Requirements

for the plan.

potential partial) termination began.

Also, submit a schedule for the next

Address. Include the suite, room, or

(See Procedural Requirements

plan year, as well as for the 2 prior

other unit number after the street

Checklist.)

•

plan years, to the extent information

address. If the Post Office does not

For a determination on an affiliated

is available.

deliver mail to the street address and

service group status, submit:

If the plan has more than one

the plan has a P.O. box, show the

1. A copy of the appropriate

benefit computation formula complete

box number instead of the street

documents and

the Partial Termination Worksheet for

address. The address should be the

2. Statements listed in the

the plan. Also attach a sheet showing

address of the sponsor/employer.

instructions for lines 3a and 6.

•

the information separately in the

For plans of controlled groups of

Line 1b. Enter the 9-digit employer

same format as lines 1a through 1f

corporations, trades or businesses

identification number (EIN) assigned

for each benefit computation formula.

under common control, and affiliated

to the plan sponsor/employer. This

4. Submit a description of the

service groups submit the statement

should be the same EIN that was or

actions that may have resulted in a

specified in the instructions for line 6.

will be used when the Form 5500 or

•

partial termination.

For multiple-employer plans that do

Form 5500-EZ is filed for the plan. Do

5. Include an explanation of how

not involve collective bargaining,

not use a social security number or

the plan meets the requirements of

submit:

the EIN of the trust. For a

section 411(d)(3).

multiple-employer plan, the EIN for

1. One Form 5300 application for

the application for the plan should be

the plan, omitting line 3, and

Termination of Plan. If you are

the same EIN that was or will be used

2. One Form 5300 (only lines 1

terminating your plan, file Form 5310,

when Form 5500 is filed.

through 8 and, optionally, 13 and 14)

Application for Determination for

and, optionally, Schedule Q for each

File Form SS-4, Application for

Terminating Plan, to request a

other employer that chooses to

Employer Identification Number, to

determination letter for the complete

receive a separate determination

apply for an EIN. You can get Form

termination of a DBP or a DCP.

letter.

SS-4 by calling 1-800-TAX-FORM.

•

For a governmental or nonelecting

Form 5300 should be filed to

The plan of a group of entities

church plan, skip lines 10 and 12a. A

request a determination letter

required to be combined under

nonelecting church plan is a plan for

involving the complete termination of

section 414(b), (c), or (m) whose

which an election under section

a multiemployer plan covered by the

sponsor is more than one of the

410(d) has not been made.

PBGC insurance program.

•

entities required to be combined

For an ESOP, attach Form 5309,

should only enter the EIN of one of

In addition, file:

Application for Determination of

the sponsoring members. This EIN

1. One copy of the plan;

Employee Stock Ownership Plan for

must be used in all subsequent filings

an ESOP.

2. One copy of the latest

of determination letter requests and

determination letter, including

annual returns/reports unless there is

caveats;

a change of sponsor.

Specific Instructions

3. A copy of all actions taken to

Line 1c. Enter the two digits

terminate the plan; and

representing the month the

Line 1a. Enter the name, address,

4. If necessary, Form 6088,

employer’s tax year ends. This is the

and telephone number of the plan

Distributable Benefits From Employee

employer whose EIN was entered on

sponsor/employer. A plan sponsor

Pension Benefit Plans. Form 6088 is

line 1b.

means:

required if the plan is a DBP or if the

plan is an underfunded DCP that

1. In the case of a plan that covers

Line 2. The contact person will

benefits noncollectively bargained

the employees of one employer, the

receive copies of all correspondence

employees or more than 2% of the

employer;

as authorized in a power of attorney,

employees who are covered under a

2. In the case of a plan maintained

Form 2848, or other written

collectively bargained agreement are

by two or more employers (other than

designation. Either complete the

professional employees. (See

a plan sponsored by a group of

contact’s information on this line, or

-3-

Instructions For Form 5300 - Application For Determination For Employee Benefit Plan - 2004 Page 3

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