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Forma 5316 Instructions

Utasítások forma 5316, Alkalmazás a csoport vagy a Pooled Trust Ruling

Rev. május 2023

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  • Forma 5316 - Alkalmazás a csoporthoz vagy a Pooled Trust Rulinghez
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Department of the Treasury  
Internal Revenue Service  
Instructions for Form 5316  
Application for Group or Pooled Trust Ruling  
(Rev. May 2023)  
Section references are to the Internal Revenue Code unless  
otherwise noted.  
Internal Revenue Service  
TE/GE Stop 31A Team 105  
7940 Kentucky Drive  
Covington, KY 41011  
Future Developments  
For the latest information about developments related to Form  
5316 and its instructions, such as legislation enacted after they  
were published, go to IRS.gov/Form5316.  
Private delivery service (PDS). Filers can use certain PDS  
designated by the IRS to meet the “timely mailing as timely filing/  
paying” rule for tax returns and payments. Go to IRS.gov/PDS  
for the current list of designated services.  
What’s New  
The PDS can tell you how to get written proof of the mailing  
date.  
The form and instructions have been updated so that Form 5316  
As of June 1, 2023, Form 5316 may be submitted  
through Pay.gov. As of July 1, 2023, Form 5316 must be  
submitted through Pay.gov.  
can be completed on Pay.gov as of June 1, 2023.  
Reminders  
To submit Form 5316, you must:  
Review the Procedural Requirements Checklist and these  
instructions before completing the application.  
1. Register for an account on Pay.gov,  
2. Enter “5316” in the search box, select Form 5316, and  
3. Complete the form.  
Public inspection. The group trust is open to public inspection.  
Disclosure request by taxpayer. The Tax Reform Act of 1976  
permits a taxpayer to request 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  
Pay.gov can accommodate only one uploaded file.  
Consolidate your attachments into a single PDF file, which  
cannot exceed 15MB. You may fax additional documents that  
exceed the 15MB limit to 844-255-4818.  
Representative, if the representative is qualified to sign, or Form  
8821, Tax Information Authorization, for this purpose. See Pub.  
947, Practice Before the IRS and Power of Attorney, for more  
information.  
How To Complete an Application  
Applications are screened for completeness. The application  
must be signed by the employer or plan administrator.  
The application will be reviewed to determine if it is complete.  
If your application is incomplete, it will be closed, in which case it  
won’t be returned and any user fee won’t be refunded. For this  
reason, it is important that an appropriate response be entered  
for each line item (unless instructed otherwise). In completing  
the application, pay careful attention; the IRS may, at its  
discretion, require a plan restatement or additional information  
any time it’s deemed necessary.  
General Instructions  
Purpose of Form  
Group/pooled trust sponsors file this form to request a  
determination letter from the IRS for a determination that the  
trust is a group trust arrangement as described in Rev. Rul.  
81-100, 1981-1 C.B. 326, as clarified and modified by Rev. Rul.  
2004-67, 2004-2 C.B. 28, and as modified by Rev. Rul. 2011-1,  
2011-2 I.R.B. 251, available at IRS.gov/irb/  
The IRS annually updates the revenue procedure which sets  
forth the procedures for issuing determination letters to qualified  
plans, including determination letters for group trusts. The  
annual revenue procedure may be found in the Internal Revenue  
Bulletin. For example, the revenue procedure for 2023 is Rev.  
Proc. 2023-4.  
2011-02_IRB#RR-2011-1. See also Rev. Rul. 2014-24.  
Type of Trust  
A group/pooled trust is a trust that meets the qualification  
requirements of Rev. Rul. 81-100, as modified and clarified by  
Rev. Rul. 2004-67, and as modified by Rev. Rul. 2011-1.  
What To File  
Who May File  
1. For submissions before July 1, 2023. A Form 8717, User  
Fee for Employee Plan Determination Letter Request, and a  
check for the appropriate user fee (unless payment was  
made through Pay.gov). Make checks payable to “United  
States Treasury.”  
This form should be filed by the sponsor of a group/pooled trust.  
Where To File  
For submission before July 1, 2023. File Form 5316 at the  
address indicated below:  
Note. If the user fee is paid using Pay.gov, a copy of the  
payment confirmation must be submitted along with the  
paper Form 8717.  
For submissions on or after July 1, 2023. The user  
fee for Form 5316 is required to be paid through Pay.gov.  
When completing the form through Pay.gov, you will be  
prompted to pay within the application.  
Internal Revenue Service  
TE/GE Stop 31A Team 105  
P.O. Box 12192  
Covington, KY 41012-0192  
Requests shipped by a private delivery service should be  
sent to:  
2. Form 2848 or Form 8821.  
Apr 26, 2023  
Cat. No. 93959E  
 
3. A completed Form 5316.  
Line 4  
4. A copy of the trust’s latest determination letter.  
5. The trust instrument and related documents.  
The group trust instrument must expressly limit participation in  
the group trust to group trust retiree benefit plans. The group  
trust instrument may also limit participation in the group trust to  
certain types of group trust retiree benefit plans. For example,  
the group trust instrument may limit participation in the group  
trust to pension, profit-sharing, and stock bonus trusts qualifying  
under section 401(a) that are exempt under section 501(a), and  
individual retirement accounts exempt under section 408(e). See  
Rev. Rul. 2011-1 for information on the assets of commingled  
trust funds.  
Specific Instructions  
Line 1a and 1b  
Enter the name and address of the trust sponsor.  
Address should include the suite, room, or other unit number  
after the street address. If the post office doesn’t deliver mail to  
the street address and the plan has a P.O. box, show the box  
number instead of the street address. The address should be the  
address of the sponsor/employer.  
A group trust retiree benefit plan may invest directly in the  
group trust or through a separate account maintained by an  
insurance company. See Rev. Rul 2014-24.  
The Path Act section 336(e) permits Church Plans to invest in  
group trusts after December 18, 2015, with the group trust  
permitted to hold:  
Line 1g  
Enter the 9-digit trust employer identification number (EIN)  
assigned to the trust sponsor.  
1. The assets of a church plan; and  
The trust sponsor must have an EIN. To apply for an EIN:  
2. The assets of an organization controlled by or associated  
with a church that is described in IRC section 414(e)(3)(A),  
if the principal purpose or function is the administration of  
the plan described in 1, above.  
Online—Generally, a plan sponsor can receive an EIN by  
Internet and use it immediately to file a return. Go to  
By mail or fax—Send in a completed Form SS-4, Application  
for Employer Identification Number, to apply for an EIN.  
The assets eligible for investment in a group trust also include  
church assets eligible to be commingled for investment  
purposes.  
Note. This EIN must be used in all subsequent filings of the  
trust determination letter requests.  
Line 5  
Line 1j  
The group trust instrument must expressly prohibit any part of its  
corpus or income that equitably belongs to any adopting group  
trust retiree benefit plan from being used for, or diverted to, any  
purpose other than for the exclusive benefit of the participants  
and the beneficiaries of the group trust retiree benefit plan.  
Due to space restrictions this field is limited to 70 characters,  
including spaces. Please complete this item with how the trust  
name should read on the trust determination letter to the extent  
permitted. Due to this restriction, please keep in mind that  
“Employees” and “Trust” are not needed and will be left off if  
space doesn’t permit.  
Plan assets are treated as used for, or diverted to, a purpose  
other than for the exclusive benefit of the plan participants or  
beneficiaries, if the assets of one group trust retiree benefit plan  
are used to provide benefits under another group trust retiree  
benefit plan even if the plan participant or beneficiary receiving  
the benefits is a participant or beneficiary under both plans.  
Line 1k  
Enter the date the trust agreement was executed.  
Line 1l  
The Path Act effective December 18, 2015, permits assets  
that are permitted to be commingled with Church Plan assets to  
be held in a group trust.  
Enter the EIN of the group trust. Enter “N/A” if the trust doesn’t  
have a separate EIN.  
Line 2  
Line 6  
Complete this line with the contact person, and attach a power of  
attorney or other written designation. The contact person will  
receive copies of all correspondence as authorized. See  
instructions for Form 2848 or Form 8821.  
A group trust retiree benefit plan that is a governmental plan for  
purposes of section 401(a)(24) is treated as meeting the  
requirement to be tax exempt if it isn’t subject to federal income  
taxation.  
Line 3  
Line 7  
A group trust retiree benefit plan is defined as the following.  
Each group trust retiree benefit plan which adopts the group trust  
must expressly provide in its governing document that it’s  
impossible for any part of the corpus or income of the group trust  
retiree benefit plan to be used for, or diverted to, purposes other  
than for the exclusive benefit of the plan participants and their  
beneficiaries. For more information, see Rev. Rul. 2011-1.  
A pension, profit-sharing, and stock bonus trust or custodial  
account qualifying under section 401(a) that is exempt  
under section 501(a).  
An individual retirement account that is exempt under  
section 408(e).  
An eligible governmental plan trust or custodial account  
under section 457(b) that is exempt under section 457(g).  
A custodial account under section 403(b)(7).  
A retirement income account under section 403(b)(9).  
A section 401(a)(24) governmental plan.  
Line 8  
The group trust instrument must expressly limit the assets that  
may be held by the group trust to assets that are contributed by,  
or transferred from, a group trust retiree benefit plan to the group  
trust (and the earnings on the assets), and the group trust  
instrument must expressly provide for the separate accounts  
(and appropriate records) to reflect the interest which each  
adopting group trust retiree benefit plan has in the group trust.  
This includes separate accounting for contributions to the group  
A retirement plan that is qualified under the Puerto Rico  
Code and described in section 1022(i)(1) of the Employee  
Retirement Income Security Act of 1974.  
-2-  
Instructions for Form 5316 (Rev. 05-2023)  
trust from the adopting plan, disbursements made from the  
adopting plan's account in the group trust, and investment  
experience of the group trust allocable to that account.  
How To Get Tax Help  
Getting answers to your tax questions. On IRS.gov, you can  
get up-to-date information on current events and changes in tax  
law.  
A transaction or accounting method which has the effect of  
directly or indirectly transferring value from the account of one  
adopting plan into the account of another adopting plan violates  
this separate accounting requirement. However, a transaction  
that merely exchanges investments at fair market value between  
the accounts of one adopting plan to another account of that  
adopting plan doesn’t violate this separate accounting  
requirement.  
IRS.gov/Help: A variety of tools to help you get answers to  
some of the most common tax questions.  
IRS.gov/ITA: The Interactive Tax Assistant, a tool that will  
ask you questions and, based on your input, provide  
answers on a number of tax law topics.  
You may also be able to access tax law information in your  
electronic filing software.  
Line 9  
Getting tax forms, instructions, and publications. Go to  
IRS.gov/Forms to view, download, or print all the forms,  
instructions, and publications. Or, you can go to IRS.gov/  
OrderForms to place an order.  
The group trust instrument must prohibit assignment by an  
adopting group trust retiree benefit plan of any part of its equity  
or interest in the group trust.  
Line 10  
By phone. For questions regarding this form, call the Employee  
Plans Customer Service, toll-free, at 877-829-5500.  
The group trust instrument must be created or organized in the  
United States and be maintained at all times as a domestic trust  
in the United States.  
Paperwork Reduction Act Notice. We ask for the information on this form to carry out the Internal Revenue laws of the United  
States. If you want to have your group trust approved by the IRS, you are required to give us the information. We need it to determine  
whether you meet the legal requirements for the group trust approval.  
You are not 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.  
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, copying, assembling, and sending the form to the IRS .  
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6 hr., 42 min.  
3 hr., 2 min.  
9 hr., 15 min.  
If you have comments concerning the accuracy of these time estimates or suggestions for making this form simpler, we would be  
happy to hear from you. You can send us comments through IRS.gov/FormComments. Or you can write to:  
Internal Revenue Service  
Tax Forms and Publications Division  
1111 Constitution Ave. NW, IR-6526  
Washington, DC 20224  
Although we can’t respond individually to each comment received, we do appreciate your feedback and will consider your  
comments and suggestions as we revise our tax forms, instructions, and publications. Don’t send Form 5316 to the address above.  
Instead, see Where To File, earlier.  
-3-  
Instructions for Form 5316 (Rev. 05-2023)