Instructions for Form 5300 (8/2004)

Purpose of Form

File Form 5300 to request a determination letter from the IRS for the initial qualification of a defined benefit or a defined contribution plan and the exempt status of any related trust. See Types of Determination Letters on page 2 for more information.

This form may also be filed to request a determination letter on the qualified status of a plan at any time subsequent to initial qualification even if the plan has not been amended.

File Form 5307, Application for Determination for Master or Prototype or Volume Submitter Plans, instead of Form 5300 if this is an M&P or volume submitter plan. However, use Form 5300 instead of Form 5307 if you are also requesting a determination on affiliated service group status, leased employee status, or a partial termination.

File Form 6406, Short Form Application for Determination for Minor Amendment of Employee Benefit Plan, instead of Form 5300 to apply for a determination letter on a minor plan amendment to a plan that has already filed Form 5300 and received a favorable determination letter for GUST. Form 6406 generally may not be used to apply for a determination on GUST, except as provided in section 3.05 of Rev. Proc. 2000-27, 2000-26 I.R.B., 1272. You can find Rev. Proc. 2000-27 on page 1272 of Internal Revenue Bulletin 2000-26 at http://www.irs.gov/pub/irs-irbs/irb00-26.pdf.

Type of Plan

A Defined Contribution Plan (DCP) is a plan that provides an individual account for each participant and for benefits based only:
1. On the amount contributed to the participant's account, and
2. Any income, expenses, gains and losses, and any forfeitures of accounts of other participants that may be allocated to the participant's account.
A Defined Benefit Plan (DBP) is any plan that is not a DCP.

A qualified plan must satisfy section 401(a) including, but not limited to, participation, vesting, nondiscriminatory contributions or benefits, distributions, and contribution and benefit limitations.

Who May File

This form may be filed by any:

Employer, including a sole proprietor, partnership, plan sponsor or a plan administrator that has adopted an individually designed plan to request a determination letter on:
1. Initial qualification of a plan;
2. Qualification of an entire plan as amended,
3. Partial termination of a plan;
4. Affiliated service group (ASG) status (section 414(m)), or
5. Leased employee status (section 414(n)).
Plan sponsor or plan administrator to request a determination letter for a plan maintained by an employer that is part of a controlled group of corporations (section 414(b)), or trades or businesses under common control (section 414(c)), or an ASG (section 414(m)).
Plan sponsor or plan administrator to request a determination letter for a multiemployer or multiple-employer plan (a plan maintained by more than one employer considering all employers combined under section 414(b), (c), or (m) as one employer).
Employer, plan sponsor, or plan administrator desiring a determination letter for compliance with the applicable requirements of a foreign situs trust for the taxability of beneficiaries (section 402(c)) and deductions for employer contributions (section 404(a)(4)).

Where To File

File Form 5300 at the address indicated below:

Internal Revenue Service,

P.O. Box 192,

Covington, KY 41012–0192.

Requests shipped by express mail or a delivery service should be sent to:

Internal Revenue Service,

201 West Rivercenter Blvd.,

Attn: Extracting Stop 312,

Covington, KY 41011.

Private Delivery Services. In addition to the United States mail, you can use certain private delivery services designated by the IRS to meet the “timely mailing as timely filing/paying” rule for tax returns and payments. The most recent list of designated private delivery services was published by the IRS in September 2002 and includes only the following:

Airborne Express (Airborne): Overnight Air Express Service, Next Afternoon Service, Second Day Service.
DHL Worldwide Express (DHL): DHL “Same Day” Service, DHL USA Overnight.
Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First.
United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A.M., UPS Worldwide Express Plus, and UPS Worldwide Express.

The private delivery service can tell you how to get written proof of the mailing date.

How to Complete the Application

Applications are screened for completeness. The application must be signed by the employer, plan administrator or authorized representative. Incomplete applications may be returned to the applicant. For this reason, it is important that an appropriate response be entered for each line item (unless instructed otherwise). In completing the application, pay careful attention to the following:

N/A (not applicable) is accepted as a response only if an N/A block is provided.
If a number is requested, a number must be entered.
If an item provides a choice of boxes to check, check only one box unless instructed otherwise.
If an item provides a box to check, written responses are not acceptable.
Governmental plans and nonelecting church plans do not have to complete lines 10 and 12a.
The IRS may, at its discretion, require a plan restatement or additional information any time it is deemed necessary.
Completion of page 4 of Form 5300 is optional. Complete page 4 for: (a) a request for a determination regarding the ratio percentage test under Regulations section 1.410(b)-2(b)(2), (b) a determination regarding one of the special requirements under Regulations section 1.410(b)-2(b)(5), (6), or (7), or (c) a request for a determination regarding the nondiscrimination design-based safe harbors of section 401(a)(4).

Revenue Procedure 2004-6 publishes the guidance under which the determination letter program is administered. It is updated annually and can be found in the Internal Revenue Bulletin (I.R.B.). Example. Rev. Proc. 2004-6, 2004-1 I.R.B. 197 superseded Rev. Proc. 2003-6.

What To File

All applications must contain an original signature and must be accompanied by the following applicable items:

A copy of the plan.
The appropriate user fee, if applicable, and Form 8717, User Fee for Employee Plan Determination Letter Request. Please submit a separate check for each application. Make checks payable to the “United States Treasury.”
All applications for plans that have at any time in the past received a favorable determination letter must include a copy of the plan's latest determination letter and subsequent amendments and/or restatements.
Schedule Q (Form 5300), Elective Determination Requests, if you want to broaden the scope of a determination letter by requesting a determination that your plan satisfies certain qualification requirements relating to minimum participation, coverage, and nondiscrimination. Schedule Q is optional.

If Schedule Q is not filed, the determination letter issued for this plan will not consider and may not be relied upon with regard to the general test and certain other provisions under section 401(a)(4), the average benefit test under section 410(b), and the definition of compensation provisions of section 414(s).

Figure 1. Partial Termination Worksheet

	Partial Termination Worksheet	Year - - - -	Year - - -	Year of partial termination - - -	Year - - -
1	Participants employed:
a	Number at beginning of plan year
b	Number added during the plan year
c	Total, add lines a and b
d	Number dropped during the plan year
e	Number at end of plan year, subtract d from c
f	Total number of participants in this plan separated from service without full vesting
2	Present value (as of month / / day during the year of):
a	Plan assets
b	Accrued benefits
c	Vested benefits
3	Submit a description of the actions than may have resulted (or might result) in a partial termination. Include an explanation of how the plan meets the requirements of section 411(d)(3).

Types of Determination Letters

Initial Qualification. For initial qualification of a plan or when requesting a determination letter after initial qualification for a plan that has not been amended (for example, because of changes in employee demographics), file one copy of all instruments that make up the plan.

Entire Plan as Amended. When requesting a determination letter on the entire plan as amended after initial qualification file:

One copy of the plan and trust plus all amendments made to date;
One copy of the latest determination letter, including caveats; and
A statement explaining how any amendments made since the last determination letter affect this or any other plan of the employer.

Complex amendments. Use Form 5300, as described under Entire Plan as Amended above, for complex amendments, including amendments with significant changes to plan benefits or coverage. If there have been four or more amendments to the plan a restated plan is required. For restatement purposes, do not count an amendment making only minor plan changes as a plan amendment.

Minor amendments. Use Form 6406, instead of Form 5300 to request a determination letter on the effect of a minor amendment on the qualification of a plan. Form 6406 should not be used for plan amendments made to comply with GUST.

Partial Termination. For a partial termination you must:

File the application form and the appropriate documents and statements.
Attach a statement indicating if a partial termination may have occurred or might occur as a result of proposed actions.
Using the format in Figure 1. Partial Termination Worksheet, submit a schedule of information for the plan year in which the partial (or potential partial) termination began. Also, submit a schedule for the next plan year, as well as for the 2 prior plan years, to the extent information is available.

If the plan has more than one benefit computation formula complete the Partial Termination Worksheet for the plan. Also attach a sheet showing the information separately in the same format as lines 1a through 1f for each benefit computation formula.
Submit a description of the actions that may have resulted in a partial termination.
Include an explanation of how the plan meets the requirements of section 411(d)(3).

Termination of Plan. If you are terminating your plan, file Form 5310, Application for Determination for Terminating Plan, to request a determination letter for the complete termination of a DBP or a DCP.

Form 5300 should be filed to request a determination letter involving the complete termination of a multiemployer plan covered by the PBGC insurance program.

In addition, file:

One copy of the plan;
One copy of the latest determination letter, including caveats;
A copy of all actions taken to terminate the plan; and
If necessary, Form 6088, Distributable Benefits From Employee Pension Benefit Plans. Form 6088 is required if the plan is a DBP or if the plan is an underfunded DCP that benefits noncollectively bargained employees or more than 2% of the employees who are covered under a collectively bargained agreement are professional employees. (See Regulations section 1.410(b)-9 for definitions.)

If you wish to stop benefit accruals or stop making contributions to your plan, and your plan trust will continue, the plan will not be considered terminated. If you want to receive a determination letter, you must use Form 5300. Do not file Form 5310 if the plan trust will continue.

If a DBP is amended to become a DCP, or if the merger of a DBP with a DCP results solely in a DCP, the DBP is considered terminated.

Specific Plans — Additional Requirements

(See Procedural Requirements Checklist.)

For a determination on an affiliated service group status, submit:
1. A copy of the appropriate documents and
2. Statements listed in the instructions for lines 3a and 6.
For plans of controlled groups of corporations, trades or businesses under common control, and affiliated service groups submit the statement specified in the instructions for line 6.
For multiple-employer plans that do not involve collective bargaining, submit:
1. One Form 5300 application for the plan, omitting line 3, and
2. One Form 5300 (only lines 1 through 8 and, optionally, 13 and 14) and, optionally, Schedule Q for each other employer that chooses to receive a separate determination letter.
For a governmental or nonelecting church plan, skip lines 10 and 12a. A nonelecting church plan is a plan for which an election under section 410(d) has not been made.
For an ESOP, attach Form 5309, Application for Determination of Employee Stock Ownership Plan for an ESOP.

General Instructions