Table of Contents
General Instructions |
Specific Instructions |
Section references are to the Internal Revenue Code unless otherwise noted.
For the latest information about developments related to Form 5300 and its instructions, such as legislation enacted after they were published, go to www.irs.gov/form5300.
Revised form. The form and instructions have undergone major revisions in format and information required.
Note. Filers permitted to submit from 2/1/16 to 1/31/17 (Cycle A3 filers) should use the prior version of Form 5300 (Rev. December 2013).
Many of the revisions reflect the changes affecting individually designed plans described in Rev. Proc. 2016-37, 2016-29 I.R.B. 136, available at www.irs.gov/irb/2016-29_IRB/ar10.html, including (1) eliminating 5-year remedial amendment cycles, and (2) generally limiting determination letter (DL) requests to initial plan qualification and qualification on plan termination, effective January 1, 2017. In addition, sponsors may submit requests for determinations on partial termination regardless of their ability to request DLs on their plan document. Many other changes are intended to reduce burdens on filers.
Note. The DL program is administered under Rev. Proc. 2016-6, 2016-1 I.R.B. 200, available at www.irs.gov/irb/2016-01_IRB/ar12.html (updated annually), and Rev. Proc. 2016-37.
Review these documents before completing the application.
Defined benefit plan. New information is requested for defined benefit plans in connection with Notice 2015-49, 2015-30 I.R.B. 79. See item 7 under What To File and include the information in your submission.
Multiple employer plans. A DL applicant for a multiple employer plan must request a letter for the plan in the name of the controlling member. An applicant requesting a letter for the plan submits one Form 5300 application for the plan in the name of the controlling member. Any application for an employer wishing to receive its own determination letter must be submitted with the application of the controlling member.
Disclosure request by taxpayer. A taxpayer can authorize the IRS to disclose and discuss the taxpayer's return and/or return information with any person(s) the taxpayer designates in a written request. Use Form 2848, Power of Attorney and Declaration of Representative, or Form 8821, Tax Information Authorization, for this purpose. See Pub. 947, Practice Before the IRS and Power of Attorney, for more information.
Public inspection. Form 5300 is open to public inspection if there are more than 25 plan participants. The total number of participants must be shown on line 3e. See the instructions for line 3e for a definition of "participant."
File Form 5300 to request a DL from the IRS for the qualification of a defined benefit (DB) or a defined contribution (DC) plan and the exempt status of any related trust.
A DC plan is a plan that provides an individual account for
each participant and for benefits based only on:
A DB plan is any plan that isn't a DC plan.
Note. A DB plan can't be amended to become a DC plan. If a sponsor of a DB plan attempts to amend the plan to become a DC plan, or if the merger of a DB plan with a DC plan results solely in a DC plan, the DB plan is considered terminated.
Terminating plan. If the plan is a terminating plan, file Form 5310, Application for Determination for Terminating Plan. If benefit accruals or contributions have ceased, the plan and trust won't be considered terminated until formal action has been taken to terminate the plan.
This form may be filed by:
Note. If no changes have been made by an adopting employer other than to select among options in the adoption agreement or make other permitted changes as specified in section 19.03 of Rev. Proc. 2015-36, 2015-27 I.R.B. 20, available at www.irs.gov/irb/2015-27_IRB/ar08.html, the adopting employer must rely on the opinion or advisory letter for the M&P or VS plan.
File Form 5300 at the mailing address indicated below (updated by the IRS on 11/06/2019):
Internal Revenue Service Center
TE/GE Stop 31A Team 105
P.O. Box 12192
Covington, KY 41042-0192.
Private delivery services. The organization can use only the IRS-designated private delivery services below to meet the "timely mailing as timely filing/paying" rule for tax returns and payments. These private delivery services include only the following.
Deliveries by private delivery service (PDS) should be made to:
Internal Revenue Service Center
7940 Kentucky Drive
TE/GE Stop 31A Team 105
Florence, KY 41042
The private delivery service can tell you how to get written proof of the mailing date.
Caution! Private delivery services can't deliver items to P.O. boxes. You must use the U.S. Postal Service to mail any item to an IRS P.O. box.
The application must be completed and signed by the employer, plan administrator, or authorized representative.
Note. Stamped signatures aren't acceptable. It is important that an appropriate response be entered for each line item (unless instructed otherwise). When completing the application, use the following guidelines.
See the instructions under line 4a for Partial Termination Request.
All applications (including applications for M&P or VS plans, unless otherwise noted) must contain an original signature and be accompanied by the following.
Note. Do not use staples (except to attach the check to the Form 8717), paper clips, binders, or sticky notes. Do not punch holes in the documents.
Note. See the Procedural Requirements Checklist to ensure that the application package is complete before submitting it. Incomplete applications may be closed if required items aren't included in the submission. If the application package is closed as incomplete, the application won't be returned and any user fee paid with the application won't be refunded. (See Rev. Proc. 2016-6.)
Line 1. top Enter the name, address, and telephone and fax numbers of the plan sponsor/employer.
A plan sponsor means:
Note. The name of the plan sponsor/employer should be the same name that is used when the Form 5500, Annual Return/Report of Employee Benefit Plan, series annual return/report is filed for the plan. Line 1a is limited to 70 characters.
Line 1f. top Enter the nine-digit employer identification number (EIN) assigned to the plan sponsor/employer. This should be the same EIN that is used when the Form 5500 series annual return/report is filed for the plan.
The plan of a group of entities combined under section 414(b), (c), or (m), whose sponsor is more than one of the combined entities, should only enter the EIN of one of the sponsoring members.
This EIN must be used in all subsequent filings of DL requests for the plan, and annual returns/reports for the plan, unless there is a change of sponsor.
Caution! Do not use a social security number or the EIN of the trust.
The plan sponsor/employer must have an EIN. A plan sponsor/employer without an EIN can apply for one.
Lines 1g and 1h. top Enter the telephone and fax numbers of the plan sponsor.
Line 1i. top Enter the two digits representing the month the plan sponsor/employer's tax year ends.
Lines 1j through 1m. top If a foreign entity, follow the country's practice for entering the name of the city or town, province/country, and the postal code.
Line 2. top If Form 2848 or Form 8821 is attached, check the box only. If not attached, enter a contact person. The contact person listed on line 2 will receive copies of all correspondence.
Lines 2h through 2k. top If a foreign contact, follow the country's practice for entering the name of the city or town, province/country, and the postal code.
Line 3a. top This field is limited to 70 characters, including spaces. Fill in the plan name as it should appear on the DL. If the plan name contains more than 70 characters, abbreviations should be used.
Line 3b. top Enter the three-digit plan number, beginning with "001" and continuing in numerical order for each plan you adopt (001–499). The numbering will differentiate your plans. The number assigned to a plan must not be changed or used for any other plan. This should be the same number that is used on the Form 5500 series annual return/report for the plan.
Line 3c. top Plan month means the month in which the plan year ends. Enter the two-digit month (MM).
Line 3d. top Enter the plan's original effective date.
Line 3e. top Enter
the total number of participants. A participant is:
Example. Payment of a deceased employee's benefit to three children is considered a payment to one beneficiary.
Lines 3f and 3g. top See Notice 2011-86, 2011-45 I.R.B. 698 (or later guidance) for further details, including how to determine compensation.
Line 4a. top Enter the number that corresponds to the request being made (enter one number only).
Enter 1 if the plan is a new plan that's being submitted within its initial remedial amendment period described under Regulations section 1.401(b)-1(d) (1) or as extended in other guidance. See Rev. Proc. 2016-37.
Enter 2 if this plan is an existing plan that has never received a favorable DL.
Enter 3 if neither 1 nor 2 apply and the plan is specifically authorized to apply for a DL under applicable IRS guidance. Include an attachment that cites the applicable IRS guidance and explain how the plan meets the criteria for a DL submission.
Partial termination request. Enter 3 if requesting a determination with respect to a partial termination. Employers and plan administrators that request a determination on a potential partial termination may not request a DL on their entire plan unless the plan is otherwise eligible for a DL. Indicate in the cover letter if a partial termination may have occurred or might occur as a result of proposed actions. If the submission is only for a partial termination request, only complete lines 1–5 and submit the Form 8717 with the user fee. DO NOT submit the other items under What To File.
Provide detailed information regarding the partial termination, including data specified on the Partial Termination Worksheet in these instructions.
Special ruling requests. See Rev. Proc. 2016-37 and successors to Rev. Proc. 2016-6 for other types of issues for which a Form 5300 may be filed.
Line 4b. top If line 4a is "1," enter the date the plan was originally adopted. If the initial plan is a proposed plan document, enter "09/09/9999."
Line 5. top A "pension equity plan" (PEP) is a DB plan which, rather than or in addition to expressing the accrued benefit as a life annuity commencing at normal retirement age, defines benefits for each employee as an amount equal to an accumulated percentage of final pay. Benefits are generally described as a percentage of final average pay, with the percentage determined as the accumulation of percentage points or lump-sum credits received for each year of service. Generally, the accumulated percentage points or lump-sum credits are multiplied by final average or career average compensation to determine the lump-sum amount.
A "cash balance" plan is a DB plan which, rather than or in addition to expressing the accrued benefit as a life annuity commencing at normal retirement age, defines benefits for each employee in terms more common to a DC plan, that is, as a single-sum amount equal to the employee's hypothetical account balance. Benefits consist of accumulated hypothetical allocation credits in an account plus accumulated hypothetical interest credits for the account.
Note. If this is only a request for a partial termination, DO NOT complete the rest of the application.
Line 6. top Check "Yes" if the plan is a governmental plan under section 414(d).
Line 7. top Check "Yes" if the plan is a church plan under section 414(e) that hasn't made a section 410(d) election.
Line 8. top Check "Yes" if the plan benefits any collectively bargained employees under Regulations section 1.410(b)-6(d)(2).
Line 9. top Check "Yes" if the plan is an insurance contract plan under section 412(e)(3).
Line 10. top Check "Yes" if the plan is a multiemployer collectively bargained plan under section 414(f).
Line 11. top Check "Yes" if the plan is a multiple employer plan under section 413(c).
Line 12. top Section 3001 of the Employee Retirement Income Security Act of 1974 requires that applicants subject to section 410 provide evidence that each employee who qualifies as an interested party has been notified of the filing of the application. If "Yes" is marked, it means that each employee has been notified as required by Regulations section 1.7476-1. If this is a one-person plan or if this plan isn't subject to section 410, a copy of the notice isn't required to be attached to this application. If "No" is marked or this line is blank, the application will be returned. Rules defining "interested parties" and the form of notification are in Regulations section 1.7476-1. See Part II of Rev. Proc. 2016-6.
Line 13. top If
"Yes," attach a statement identifying the plan sections that satisfy
the safe harbor (including, if applicable, permitted disparity
requirements) and specify which of the following regulations is
intended to be satisfied.
Line 14. top Check "Yes" if the plan utilizes the permitted disparity rules of 401(l).
Line 15. top If "Yes," attach a statement providing the plan name, EIN of the plan sponsor/employer, plan type of the other plan, and a copy of pertinent provisions from the other plan regarding the offset.
Line 16. top If this is a request for an individually designed plan that consists of a DB plan and a qualified cash or deferred arrangement, submit two Forms 5300 and two applicable user fees and provide an attachment with the plan sponsor/employer EIN and plan number of the other plan.
Line 17. top
Attach a statement that provides the following.
If the plan previously obtained a DL, only provide information on a transaction that occurred after the most recent DL was issued.
Note. Verification includes (1) a copy of a prior DL, opinion or advisory letter; (2) plan document and/or adoption agreement; and (3) interim and discretionary amendments.
Note. For individually designed plans, interim amendments only apply if the adoption deadline is before January 1, 2017. See Rev. Proc. 2016-37.
If applicable, file Form 5310-A, Notice of Plan Merger or Consolidation, Spinoff, or Transfer of Plan Assets or Liabilities; Notice of Qualified Separate Lines of Business, 30 days prior to the merger, consolidation, or transfer of assets or liabilities.
Line 18. top If the plan has been restated to change the type of plan under Regulations section 1.401-1, check "Yes" and attach a statement explaining the change.
Line 19. top Check
"Yes" and attach an explanation if the plan has any matter pending
before:
The attachment should include a contact person's name and telephone number and agency or court.
If you have questions about a tax issue, need help preparing your tax return, or want to download free publications, forms, or instructions, go to IRS.gov and find resources that can help you right away.
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By phone. For questions regarding this form, call the Employee Plans Customer Service toll free at 1-877-829-5500.
ftw Note: We have prepared templates to use if you need to provide further guidance on specific questions for the Form 5300. Click on "Attachments" in the "IRS Forms" box. Or, if you are in the draft Form 5300, click on "Attachments" from the left-hand side of the pane. From the "Attachments" screen, you will see the Form 5300 "Attachment Templates".
Also, you should received a "Warning" for possible attachments needed, which will still allow the Form 5300 to have an "OK" status.
Privacy Act and Paperwork Reduction Act Notice. top We ask for information on this form to carry out the Internal Revenue laws of the United States. We use this information to determine whether the plan complies with these laws. You aren't required to request a determination letter; however, if you do so, sections 6001, 6011, 6058(a), and 6109 require you to provide the information requested. Failure to provide this information in a timely manner, or providing false or fraudulent information, may subject you to penalties.
You aren't 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. However, section 6104(b) makes certain information contained in this form publicly available. We may also give it to the Department of Labor or the Pension Benefit Guaranty Corporation (PBGC) for administration of ERISA, the Department of Justice for civil and criminal litigation, and cities, states, the District of Columbia, and U.S. commonwealths and possessions for use in administering their tax laws. We may also disclose this information to other countries under a treaty, to federal and state agencies to enforce federal non-tax criminal laws, and to federal law enforcement and intelligence agencies to combat terrorism.
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. |
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Do not send any of these forms or schedules to this address. Instead, see Where To File, earlier.