Form 5308 Request For Change In Plan-Trust Year {5308} | Pdf Fpdf Doc Docx | Official Federal Forms

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Form 5308 Request For Change In Plan-Trust Year {5308} | Pdf Fpdf Doc Docx | Official Federal Forms

Form 5308 Request For Change In Plan-Trust Year {5308}

This is a Official Federal Forms form that can be used for Department Of Treasury.

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Form (Rev. April 2013) 5308 Request for Change in Plan/Trust Year (Under section 412(d)(1) of the Internal Revenue Code) Information about Form 5308 and its instructions is at OMB No. 1545-0201 Department of the Treasury Internal Revenue Service File in Duplicate Before you complete this form, read the instructions to see if your request for a change in plan/trust year qualifies for automatic approval. Please type or print Name of employer (or plan administrator if a multiple employer plan) Employer identification number Number, street, and room or suite no. (If a P.O. box, see instructions.) Check one or both: Change in plan year . . . . . . . . . City or town, state and ZIP code Change in trust year . . . . . . . . . 1 2 4 6 8 Enter amount of user fee submitted Name of plan and/or trust Present plan and/or trust year ends $ 3 Plan number (Enter each digit in a separate block.) 5 Permission is requested to change to a plan and/or trust year ending The above change will require a return for a short period 7 Telephone number beginning , , ending , Date of latest IRS determination letter (or opinion/advisory letter if the plan is a Master or Prototype/Volume Submitter Plan) 9 If this change affects the way deductions are taken for the tax year, please explain. (See Rev. Rul. 2002­73 which is on page 805 of Internal Revenue Bulletin 2002-45 at 10 If you do not meet all the requirements for automatic approval for change in plan/trust year listed below, indicate the requirements you do not meet by checking the appropriate box(es). Explain on an attached statement why you cannot meet the requirement(s). If you cannot comply with item a, your request for approval will not be granted. All actions necessary to implement the change of plan year, including plan amendment and a resolution of the Board of Directors, if applicable, have been taken on or before the last day of the short period. No plan year is longer than 12 months. The requested change will not delay the time when the plan would otherwise have been required to conform to the requirements of any statute, regulation, or published position of the IRS. d The trust, if any, retains its exempt status for the short period required to effect the change as well as for the taxable year immediately preceding the short period. The trust, if any, has no unrelated business taxable income under section 511 of the Code for the short period. No change of plan year has been made for any of the 4 preceding plan years. Defined benefit plan deductions are taken as described in section 5 of Rev. Proc. 87-27, 1987-1 C.B. 769. a b c e f g Under penalties of perjury, I declare that I have examined this application, including any accompanying schedules and statements, and to the best of my knowledge and belief it is true, correct, and complete. Sign Here Print Name Signature Date Title Do not write in the space below--For IRS Use Only Approval Action Based solely on the information furnished in this application, the requested change in the plan and/or trust year indicated above is approved. Disapproval Action This application cannot be approved for the following reason: Not timely filed Other Employee Plans Technical Manager Date Employee Plans Technical Manager Date Person to contact Phone Symbols Person to contact Phone Symbols Cat. No. 11834U Form For Privacy Act and Paperwork Reduction Act Notice, see the instructions. 5308 (Rev. 4-2013) American LegalNet, Inc. Form 5308 (Rev. 4-2013) Page 2 Instructions Section references are to the Internal Revenue Code unless otherwise noted. When and Where To File File this form in duplicate with the Internal Revenue Service, Commissioner, TE/GE, Attention: SE:T:EP:RA, P.O. Box 27063, McPherson Station, Washington, DC 20038, on or before the last day of the end of the short period required to make the change. On each attachment to Form 5308, write "Form 5308" and show the plan or trust's name, identifying number, address, and date of filing. Future Developments For the latest information about developments related to Form 5308 and its instructions, such as legislation enacted after they were published, go to User Fee All applications must be accompanied by the appropriate user fee. Applications submitted without the proper user fee will not be processed and will be returned to the applicant. To determine the proper user fee, see Rev. Proc. 2013-8, 2013-1 I.R.B. 237, available at or the current superseding revenue procedure. Purpose of Form Use this form instead of Form 1128, Application To Adopt, Change, or Retain a Tax Year, to request approval to change the plan/trust year of certain employee retirement plans. Change in funding methods. Do not file Form 5308 to change your plan's funding method. See Rev. Proc. 2000-40, 2000-42 I.R.B. 357 (automatic approval for certain changes in funding method) and Rev. Proc. 2000-41, 2000-42 I.R.B. 371. Information Requested You must furnish all of the applicable information requested. Otherwise, your request may not be approved. Who Must File Except as described below, any employee retirement plan to which the minimum funding standards of section 412 apply (such as a defined benefit plan, money purchase pension plan, or target benefit plan) must file Form 5308 to request approval to change its plan year. Any employees' trust forming a part of a qualified plan (whether or not the trust is part of a plan subject to section 412) must file Form 5308 to request approval to change its trust year. Exceptions. The following plans do not have to file Form 5308 to request approval to change their plan year: · Profit-sharing plans. · Stock bonus plans. · Insurance contract plans described in section 412(e)(2). · Governmental plans described in section 414(d). · Church plans described in section 414(e) that have not made the election under section 410(d). · Plans that have not, at any time after 9/2/74, provided for employer contributions. · Certain plans established and maintained by fraternal benefit societies, orders, or associations (see section 412(e)(2)). · Certain plans established and maintained by voluntary employee's beneficiary associations (see section 412(e)(2)). Automatic approval. Instead of filing Form 5308, a plan or trust is granted automatic approval to change its plan/trust year if all the following requirements are met: ·

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