5300 ohjetta
Muoto 5300, Työntekijän etuussuunnitelman määrityshakemus
Kesäkuu 2023
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- Muoto 5300 - Työntekijän etuussuunnitelman määrittäminen
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
guidance.
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
plan.
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
terminated.
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
Reminders
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
•
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
information.
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
Application
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
representative.
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,
provided.
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:
members.
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
sponsor.
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.
!
CAUTION
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).)
information.
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
EIN.
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
sponsor/employer.
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
code.
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
code.
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
used.
1. A completed Form 5300,
1. In the case of a plan that covers
the employees of one employer, the
employer;
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
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)
-2-
Line 3d. Enter the plan's original
Partial Termination Worksheet
Participants employed:
Year Year
Year of partial termination
Year
effective date.
1
Line 3e. Enter the total number of
a
b
c
d
e
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
f
Total number of participants in this plan
separated from service without full
vesting
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
2
3
Present value (as of month
during the year of
/
day)
a
b
c
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
beneficiary.
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)
(3).
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.
2019-39.
Provide detailed information
regarding the partial termination,
including data specified on the Partial
Termination Worksheet in these
instructions.
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
available.
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
formula.
3. Include an explanation of how the
plan meets the requirements of section
411(d)(3).
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
filed.
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
liabilities.
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)
-3-
If the plan previously obtained a DL,
only provide information on a
employees under Regulations section
1.410(b)-6(d)(2).
Line 12. Check “Yes” if the plan is an
insurance contract plan under section
412(e)(3).
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
413(c).
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
3121(w)(3)(B).
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
liabilities.
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).
•
plan.
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)(B).
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
401(l).
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
court).
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
annually).
Line 9. Check “Yes”if the plan is a
governmental plan under section
414(d).
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
employees.
Line 20. Check “Yes” if this plan is a
pooled employer plan under section
413(e).
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
1.403(b)-2(b)(8).
Line 11. Check “Yes” if the plan
benefits any collectively bargained
Instructions for Form 5300 (Rev. 6-2023)
-4-
union but no employees first covered by accounts for the assets at the
•
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
1.403(b)-9(a).
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
software.
Line 33.
Getting tax forms and publications.
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,
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
information are confidential, as required by section 6103. However, section 6104(b) makes certain information contained in this
form publicly available. We may also give it to the Department of Labor or the Pension Benefit Guaranty Corporation (PBGC)
for administration of ERISA; the Department of Justice for civil and criminal litigation; and cities, states, the District of Columbia,
and U.S. commonwealths and possessions for use in administering their tax laws. We may also disclose this information to
other countries under a treaty, to federal and state agencies to enforce federal nontax criminal laws, and to federal law
enforcement and intelligence agencies to combat terrorism.
The time needed to complete and file this form will vary depending on individual circumstances. The estimated average time
is:
Recordkeeping
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.
We welcome your comments about this publication and your suggestions for future editions. You can send us comments
Or you can write to:
Internal Revenue Service
Tax Forms and Publications
1111 Constitution Ave. NW, IR-6526
Washington, DC 20224
Don’t send Form 5300 to this address. Instead, see Where to File, earlier.
Instructions for Form 5300 (Rev. 6-2023)
-5-