Instructions for Form 5310 (Rev. December 2013) Section references are to the Internal Revenue Code unless otherwise noted. Department of the Treasury Internal Revenue Service Application for Determination for Terminating Plan Public Inspection Future Developments For the latest information about developments related to Form 5310 and its instructions, such as legislation enacted after they were published, go to www.irs.gov/form5310. Form 5310 is open to public inspection if there are more than 25 plan participants. The total number of participants must be shown on line 4e. See the instructions for line 4e for a definition of participant. A request on a determination on the plan's qualification status for a partial termination. A member of an affiliated service group (ASG). A plan sponsor who is not certain if they are a member of an ASG should not file Form 5310. Note. In the above cases, use Form 5300 instead of Form 5310. An application that is not filed in connection with the plan termination. Note. An application is deemed to be filed in connection with plan termination if it is filed no later than the later of 1 year from the effective date of termination or 1 year from the date on which the action terminating the plan is adopted. The application cannot be filed later than 12 months from the date of distribution of substantially all plan assets in connection with the termination of the plan. The form and the instructions have undergone revisions in the format and the information required. Some of the revisions were made under Announcement 2011-82, 2011-52 I.R.B. 1052 which eliminated demonstrations regarding coverage and nondiscrimination requirements. Note. Rev. Proc. 2013-6, 2013-1 I.R.B. 198, available at www.irs.gov/irb/ 2013-01_IRB/ar11.html as updated by Ann. 2013-13, 2013-9 I.R.B. 532, available at www.irs.gov/irb/ 2013-09_IRB/ar11.html and Ann. 2013-15, 2013-11 I.R.B. 652, available at www.irs.gov/irb/2013-11_IRB/ ar19.html contains the guidance under which the determination letter (DL) program is administered. The Rev. Proc. is updated annually and can be found in the Internal Revenue Bulletin (I.R.B.). The application should be filed under Rev. Proc. 2007-44, 2007-28 I.R.B. 54 available at www.irs.gov/irb/ 2007-28_IRB/ar12.html (as revised by Ann. 2011-82), and Rev. Proc. 2013-6, as updated. Review these documents before completing the application. What's New General Instructions Purpose of Form File Form 5310 to request a DL as to the qualified status (under section 401(a) or section 403(a)) of a pension, profit-sharing, or other deferred compensation plan upon plan termination. Type of Plan A defined contribution (DC) plan is a plan that provides an individual account for each participant and for benefits based only on: 1. 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 (DB) plan is any plan that is not a DC plan. Where To File File Form 5310 at the address indicated below: Internal Revenue Service P.O. Box 12192 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 Who May File 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. Disclosure Request by Taxpayers This form may be filed by any of the following: Any plan sponsor or administrator of any pension, profit-sharing, or other deferred compensation plan (other than a multi-employer plan covered under Pension Benefit Guaranty Corporation insurance) may file this form to ask the IRS to make a determination on the plan's qualification status at the time of the plan's termination. Use Form 5300, Application for Determination for Employee Benefit Plan, instead of Form 5310 if the plan sponsor or administrator is filing for a determination but will continue to maintain the trust after termination. This form may not be filed for: A multi-employer plan covered by PBGC insurance. Cat. No. 49984R Who May Not File Private Delivery Services. 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. These private delivery services include only the following: DHL Express (DHL): DHL Same Day Service. 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 Dec 20, 2013 American LegalNet, Inc. www.FormsWorkFlow.com A.M., UPS Worldwide Express Plus, and UPS Worldwide Express. For the IRS mailing address to use if you are using a private delivery service, go to IRS.gov and enter "private delivery service" in the search box. The private delivery service can tell you how to get written proof of the mailing date. The application must be completed and signed by the employer, plan administrator, or authorized representative. Note. Stamped signatures are not acceptable. Incomplete applications may be returned to the applicant. It is important that an appropriate response be entered for each line item unless instructed otherwise. When 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 mark, mark only one box unless instructed otherwise. If an item provides a box to mark, written responses are not acceptable. The IRS may require additional information. The application has formatted fields that will limit the number of characters entered per field. All data should be entered in Courier 10 point font to expedite processing. Alpha characters should be entered in all capital letters. Enter spaces between any words. Spaces do count as characters. All date fields are entered as an eight digit field (MM/DD/YYYY). Any attac
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