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Form 5300 Instruktioner

Vejledning til Form 5300, Ansøgning om spiring for medarbejderfordele Plan

Rev. juni 2023

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  • Form 5300 - Ansøgning om spiring for medarbejderfordele Plan
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Department of the Treasury  
Internal Revenue Service  
Instructions for Form 5300  
Application for Determination for Employee Benefit Plan  
(Rev. June 2023)  
(DC) plan and the exempt status of any  
during the period announced in IRS  
Future Developments  
related trust, and a determination that a  
For the latest information about  
403(b) plan meets the requirements of  
If this is a Nonstandardized  
developments related to Form 5300 and  
section 403(b).  
Pre-Approved Plan that has made  
its instructions, such as legislation  
limited modifications to an approved  
Pre-Approved Plan (that doesn’t convert  
the plan into an individually designed  
plan), file Form 5307, Application for  
Determination for Adopters of Modified  
Nonstandardized Pre-Approved Plans,  
instead of Form 5300. The plan will be  
reviewed on the basis of the Cumulative  
List that was considered in issuing the  
opinion letter for the Pre-Approved Plan.  
See also Rev. Proc. 2023-4, section 12.  
enacted after they were published, go to  
Type of Plan  
A DC plan is a plan that provides an  
What's New  
individual account for each participant  
The form and instructions have been  
updated to include individually designed  
403(b) plans.  
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 forfeiture of  
Note. Rev. Proc. 2023-4 contains the  
guidance under which the  
accounts of other participants that may  
be allocated to the participant's account.  
Determination Letter (DL) program is  
administered. The revenue procedure is  
updated annually and can be found in  
the Internal Revenue Bulletin (I.R.B.).  
The application should be filed under  
Rev. Proc. 2022-40, 2022-47 I.R.B. 487  
(with respect to individually designed  
plans), available at IRS.gov/irb/  
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 7.03 of  
Rev. Proc. 2017-41, 2017-29 I.R.B. 92,  
available at IRS.gov/irb/  
A 403(b) plan is a type of DC plan.  
A DB plan is any plan that isn’t a DC  
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  
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.  
2022-47_IRB#RP=2022-40 or Part III of  
Rev. Proc. 2016–37, 2016–29, I.R.B.  
136 (with respect to pre-approved  
plans), available at IRS.gov/irb/  
adopting employer must rely on the  
opinion letter for the Pre-Approved Plan.  
Where To File  
Review these documents before  
completing the application.  
As of July 1, 2022, Form 5300  
applications must be submitted  
electronically through Pay.gov.  
To submit Form 5300; you must:  
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  
Register for an account on Pay.gov,  
Enter “5300” in the search box, select  
Form 5300, and  
Complete the form.  
Pay.gov can accommodate only one  
Who May File  
uploaded file. Consolidate your  
Representative, or Form 8821, Tax  
Information Authorization, for this  
purpose. See Pub. 947, Practice Before  
the IRS and Power of Attorney, for more  
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.”  
This form may be filed by the following.  
attachments into a single PDF file,  
which cannot exceed 15MB. If your PDF  
file exceeds the 15MB limit, remove any  
items over the limit and contact IRS  
Customer Accounts Services at  
877-829-5500 for assistance on how to  
submit the removed items.  
Individually designed plans. This  
form may be filed by the employer,  
(including a sole proprietor, partnership,  
or corporation) or plan administrator to  
request a DL for an individually  
designed plan that:  
1. Has never received a DL,  
regardless of when the plan was  
adopted; or  
How To Complete the  
2. Has previously received a DL and  
is specifically authorized to apply for a  
new DL under current IRS guidance.  
The application must be completed and  
signed by the employer, plan  
administrator, or authorized  
General Instructions  
Pre-Approved Plan. An application  
for a DL for a Pre-Approved Plan may  
be filed on Form 5300 by an employer  
or plan administrator, if otherwise  
Purpose of Form  
N/A (not applicable) is accepted as a  
File Form 5300 to request a DL from the  
IRS for the qualification of a defined  
benefit (DB) or a defined contribution  
response only if an N/A block is  
permissible under Rev. Proc. 2022-40,  
May 31, 2023  
Cat. No. 10932P  
If a number is requested, a number  
6. For an employee stock ownership the EIN of one of the sponsoring  
must be entered.  
plan (ESOP), attach:  
This EIN must be used in all  
If an item provides a choice of boxes  
a. Form 5309, Application for  
Determination of Employee Stock  
Ownership Plan;  
b. A statement indicating whether  
the employer is a C corporation or an S  
corporation; and  
c. An explanation if the employer’s  
corporate status changed after the  
ESOP was originally adopted.  
to mark, mark only one box unless  
instructed otherwise.  
subsequent filings of DL requests for the  
plan, and annual returns/reports for the  
plan, unless there is a change of  
If an item provides a box to mark,  
written responses aren’t permitted.  
The application has formatted fields  
Do not use a social security  
that will limit the number of characters  
entered per field.  
number or the EIN of the trust.  
Enter a space between each word.  
Spaces count as characters.  
All date fields are entered as an  
The plan sponsor/employer must  
have an EIN. A plan sponsor/employer  
without an EIN can apply for one in one  
of the following ways.  
Note. See the Procedural  
eight-digit field (MM/DD/YYYY).  
Any required attachment should refer  
Requirements Checklist to ensure that  
the application package is complete  
before submitting it. Incomplete  
to the form and the line item.  
Online—Generally, a plan sponsor/  
The IRS may require additional  
employer can receive an EIN by Internet  
and use it immediately to file a return.  
Go to the IRS website at IRS.gov/EIN  
and click on Employer ID Numbers.  
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. 2023-4 (updated annually).)  
What To File  
By mail or fax—Send in a completed  
If this is only a request for a partial  
termination, select the partial  
Form SS-4, Application for Employer  
Identification Number, to apply for an  
termination option on line 5 and answer  
“No” to the remaining form questions.  
Lines 1g and 1h. Enter the telephone  
Specific Instructions  
All applications (including  
and fax numbers of the plan sponsor.  
Line 1. Enter the name, address, and  
telephone and fax numbers of the plan  
applications for Pre-Approved Plans,  
unless otherwise noted) must contain an  
original signature and be accompanied  
by the following.  
Line 1i. Enter the two digits  
representing the month the plan  
sponsor/employer's tax year ends.  
A plan sponsor means:  
Lines 1j through 1m. If a foreign  
entity, follow the country's practice for  
entering the name of the city or town,  
the province/country, and the postal  
Line 2. 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. If a foreign  
contact, follow the country's practice for  
entering the name of the city or town,  
the province/country, and the postal  
Line 3a. 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  
1. A completed Form 5300,  
1. In the case of a plan that covers  
the employees of one employer, the  
2. In the case of a plan sponsored  
by two or more entities required to be  
combined under section 414(b), (c), or  
(m), one of the members participating in  
the plan; or  
including the procedural requirements  
checklist. A Form 8717, User Fee for  
Employee Plan Determination Letter  
Request, is not needed for cases  
submitted through Pay.gov, as the user  
fee is paid with the form submission.  
2. A copy of the current plan  
document and prior plan document(s), if  
the plan has been restated.  
3. In the case of a plan that covers  
the employees and/or partner(s) of a  
partnership, the partnership.  
3. Copies of all signed and dated  
plan amendments. If the plan was  
amended, include a copy of the last  
favorable DL and any amendments  
since the last favorable DL. The plan  
should be updated based on the  
Required Amendments List that was  
issued during the second calendar year  
preceding the submission of the DL  
application (and prior Required  
Amendments List).  
4. A copy of any Voluntary  
Correction Program compliance  
statement or Audit Closing Agreement  
Program closing agreement regarding  
the plan.  
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. The type of employer that  
can sponsor a 403(b) plan is defined in  
Regulations section 1.403(b)-2(b)(8).  
Line 1f. Enter the nine-digit employer  
identification number (EIN) assigned to  
the plan sponsor/employer or the  
organization sponsoring the 403(b)  
plan. For a 401(a) plan, this should be  
the same EIN that is used when the  
Form 5500 series annual return/report is  
filed for the plan.  
Line 3b. 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.  
5. For an adopting employer of a  
Pre-Approved Plan, attach a statement  
explaining why the Form 5300 is being  
filed, and include a copy of the opinion  
letter for the plan. The plan will be  
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  
reviewed on the basis of the Cumulative  
List that was considered in issuing the  
opinion letter for the Pre-Approved Plan.  
See section 20 of Rev. Proc. 2016-37.  
Line 3c. Plan month means the month  
in which the plan year ends. Enter the  
two-digit month (MM).  
Instructions for Form 5300 (Rev. 6-2023)  
Line 3d. Enter the plan's original  
Partial Termination Worksheet  
Participants employed:  
Year Year  
Year of partial termination  
effective date.  
Line 3e. Enter the total number of  
Number at beginning of plan year  
Number added during the plan year  
Total, add lines a and b  
participants. A participant is:  
1. Any employee participating in the  
plan, including employees under a  
section 401(k) qualified cash or deferred  
arrangement who are eligible but don’t  
make elective deferrals;  
2. Retirees and other former  
employees who have a nonforfeitable  
right to benefits under the plan; and  
Number dropped during the plan year  
Number at end of plan year, subtract d  
from c  
Total number of participants in this plan  
separated from service without full  
3. The beneficiary of a deceased  
employee who is receiving or will in the  
future receive benefits under the plan.  
Include one beneficiary for each  
Present value (as of month  
during the year of  
Plan assets  
deceased employee regardless of the  
number of individuals receiving benefits.  
Accrued benefits  
Vested benefits  
Example. Payment of a deceased  
employee's benefit to three children is  
considered a payment to one  
Submit a description of the actions that may have resulted (or might result) in a partial  
termination. Include an explanation of how the plan meets the requirements of section 411(d)  
Lines 3f and 3g. See Notice 2017-1,  
2017-2 I.R.B. 367, (or later guidance)  
for further details, including how to  
determine compensation.  
Line 4a. 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. 2022-40 and Rev. Proc.  
Provide detailed information  
regarding the partial termination,  
including data specified on the Partial  
Termination Worksheet in these  
1. Using the format in the Partial  
Termination Worksheet, submit a  
schedule of information for the plan year  
in which the partial (or potential partial)  
termination began along with the  
following plan year, and for the 2 prior  
plan years, to the extent information is  
2. If the plan has more than one  
benefit computation formula, provide a  
schedule of information in the same  
format as lines 1a through 1f of the  
worksheet for each benefit computation  
3. Include an explanation of how the  
plan meets the requirements of section  
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  
Enter 2 if this plan is an existing plan  
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.  
that has never received a favorable DL.  
Enter 3 if neither 1 nor 2 applies 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.  
Special ruling requests. See Rev.  
Proc. 2022-40 and Rev. Proc. 2023-4  
(updated annually) for other types of  
issues for which a Form 5300 may be  
Line 4b. 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.”  
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  
Note. If this is only a request for a  
partial termination, answer “No” for all  
questions after line 5.  
Line 6. Attach a statement that  
provides the following.  
1. Name of plans involved.  
2. Type of plan.  
3. Date of merger, consolidation,  
spinoff, or transfer of plan assets or  
4. Verification that each plan  
involved was qualified at the time of the  
merger, consolidation, spinoff, or  
transfer of plan assets or liabilities.  
Line 5. A pension equity plan (PEP) is  
a DB plan which, rather than or in  
submission is only for a partial  
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  
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, earlier.  
Instructions for Form 5300 (Rev. 6-2023)  
If the plan previously obtained a DL,  
only provide information on a  
employees under Regulations section  
Line 12. Check “Yes” if the plan is an  
insurance contract plan under section  
Line 13. Check “Yes” if the plan is a  
multiemployer collectively bargained  
plan under section 414(f).  
Line 14. Check “Yes” if the plan is a  
multiple employer plan under section  
Enter 1 if the eligible employer is a  
tax-exempt organization under 501(c)  
(3) including including but not limited to  
a church defined under 3121(w)(3)(A),  
or a qualified church-controlled  
organization (QCCO) under section  
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.  
Enter 2 if the eligible employer is a  
state, as defined by Regulations section  
1.403(b)-2(b)(20), a political subdivision  
of a state, or any agency or  
Note. For qualified individually  
designed plans, interim amendments  
only apply if the adoption deadline is  
before January 1, 2017. 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,  
instrumentality of a state with respect to  
an employee performing services in a  
public school, as defined by  
Line 15. 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 section 1.403(b)-2(b)(14).  
Enter 3 if the eligible employer is the  
employer of a minister described in  
section 414(e)(5)(A), but only with  
respect to the minister or a  
regulations is intended to be satisfied.  
1.401(a)(4)-2(b)(2) DC plan with  
consolidation, or transfer of assets or  
Line 7. Check “Yes” and attach an  
explanation if the plan has any matter  
pending before:  
uniform allocation formula.  
1.401(a)(4)-3(b)(3) unit credit DB  
self-employed minister described in  
section 414(e)(5)(A).  
Line 24. Check “Yes”if the eligible  
employer is a section 501(c)(3)  
organization that satisfies the  
1.401(a)(4)-3(b)(4)(i)(C)(1) unit credit  
DB fractional rule plan.  
1.401(a)(4)-3(b)(4)(i)(C)(2) flat  
1. The IRS (including the Voluntary  
requirements of section 3121(w)(3)(B).  
benefit DB plan.  
Correction Program),  
1.401(a)(4)-3(b)(5) insurance  
Line 25. Check “Yes” if the  
church-controlled organization is a  
non-QCCO as defined in section 414(c)  
2. The Department of Labor,  
contract plan.  
3. The Pension Benefit Guaranty  
Line 16. Check “Yes” if the plan utilizes  
the permitted disparity rules of section  
Line 17. If “Yes,” attach a statement  
providing the plan name, the EIN of the  
plan sponsor/employer, the plan type of  
the other plan, and a copy of pertinent  
provisions from the other plan regarding  
the offset.  
Line 18. 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 19. 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.  
Corporation (PBGC), or  
4. Any court (including bankruptcy  
Note. A “Yes” answer means the plan  
is maintained by a church controlled  
tax-exempt organization under 501(c)  
(3) that is not a QCCO.  
Line 26. Check “Yes” if the plan is a  
church plan under section 414(e) that  
hasn’t made a section 410(d) election.  
The attachment should include a  
contact person's name and telephone  
number and agency or court.  
Line 8. Section 3001 of the Employee  
Retirement Income Security Act  
(ERISA) 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  
Line 27. Check “Yes” if this plan allows  
for employee after-tax contributions.  
Line 28. Check “Yes” if this plan allows  
for elective deferrals.  
Line 29. Check “Yes” if this plan offers  
matching contributions.  
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 IIB of Rev. Proc. 2023-4 (updated  
Line 9. Check “Yes”if the plan is a  
governmental plan under section  
Line 10. Check “Yes” if the plan is a  
church plan under section 414(e) that  
hasn’t made a section 410(d) election.  
Line 30. Check “Yes” if this plan allows  
for non-elective employer contributions  
other than matching contributions.  
Line 31. Check “Yes” if this plan  
sponsor has less than 1,000  
Line 20. Check “Yes” if this plan is a  
pooled employer plan under section  
Line 32. Check “Yes” if this plan is  
sponsored by an educational  
organization as defined in section  
170(b)(1)(A) in which the employee  
contributions were contributed to a  
credit union described in section 501(c)  
(14) that maintains separate  
Line 21. Check “Yes” if this plan is  
requesting a ruling under 401(h).  
Line 22. Check “Yes” if this plan is  
requesting a ruling under section 420.  
nonforfeitable special share accounts  
for each employee. A plan established  
on or before May 17, 1982, has  
grandfathered status for this for  
accounts administered by the credit  
Line 23. Enter the number that  
corresponds to the 403(b) eligible  
employer defined in Regulations section  
Line 11. Check “Yes” if the plan  
benefits any collectively bargained  
Instructions for Form 5300 (Rev. 6-2023)  
union but no employees first covered by accounts for the assets at the  
Go to IRS.gov/ITA for the Interactive  
the plan after May 17, 1982, is covered  
by Rev. Rul. 82-120. A “Yes” answer is  
also required if the submitted plan was  
established by a church-related  
participant level.  
Tax Assistant, a tool that will ask you  
questions on a number of tax law topics  
and provide answers. You can print the  
entire interview.  
4. A retirement income account is a  
defined contribution program  
established or maintained by a church,  
or a church-related organization,  
pursuant to a plan as defined section in  
organization and was a defined benefit  
plan effective September 3, 1982, when  
403(b) treatment was established.  
You may also be able to access tax  
law information in your electronic filing  
Line 33.  
Getting tax forms and publications.  
Go to IRS.gov/Forms to view,  
How To Get Tax Help  
1. A custodial account is defined in  
Regulations section 1.403(b)-8(d)(2) as  
a plan, or separate account under a  
plan, in which an amount attributable to  
section 403(b) contributions (or  
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.  
download, or print all of the forms and  
publications you may need. You can  
also download and view popular tax  
publications and instructions (including  
the Form 1040 instructions) on mobile  
devices as an eBook at no charge. Or,  
you can go to IRS.gov/OrderForms to  
place an order and have forms mailed to  
you within 10 business days.  
amounts rolled into a section 403(b)  
contract, as described in Regulations  
section 1.403(b)-10(d) is held by a bank  
or a person who satisfies the conditions  
in section 401(f)(2) if the conditions in  
Regulations sections 1.403(b)-8(d)(2)(i)  
through (iv) are satisfied.  
Getting answers to your tax  
law questions. On IRS.gov get  
answers to your tax questions  
anytime, anywhere.  
By phone. For questions regarding this  
form, call the Employee Plans Customer  
Service toll free at 877-829-5500.  
2. Individual annuity contracts are  
annuity contracts defined in Regulations  
section 1.403(b)-8(c).  
LetUsHelp for a variety of tools that will  
help you get answers to some of the  
most common tax questions.  
3. A Group Annuity Contract is a  
single annuity contract which separately  
Privacy Act and Paperwork Reduction Act Notice. 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  
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The time needed to complete and file this form will vary depending on individual circumstances. The estimated average time  
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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Don’t send Form 5300 to this address. Instead, see Where to File, earlier.  
Instructions for Form 5300 (Rev. 6-2023)