This is archived information that pertains only to the 2006 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.
The information requested on Schedule Q (Form 5300) relates to the manner in which your plan satisfies certain qualification
requirements relating
to minimum participation, coverage, and nondiscrimination. This schedule allows you to indicate whether you wish certain of
these requirements to be
considered by the IRS in its review of your plan.
The use of this schedule is optional. Filers of Form 5300, Application for Determination for Employee Benefit Plan, Form 5307,
Application for
Determination for Adopters of Master or Prototype or Volume Submitter Plans, and Form 5310, Application for Determination
for Terminating Plan, may
elect to complete and file Schedule Q (Form 5300) with their application to broaden the scope of a determination letter, by
requesting determinations
for certain coverage and nondiscrimination requirements that are not routinely addressed in a determination letter in conjunction
with an application
for determination letter.
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).
If you elect to use this schedule, complete all lines unless otherwise directed. Applicants requesting specific determinations
are required to
submit demonstrations showing how their plans satisfy the minimum participation, coverage, and nondiscrimination requirements,
as applicable. The
demonstrations are explained in these instructions. Information or computations that are used for more than one purpose may
not be cross-referenced
but must be repeated for each applicable demonstration.