Form 5316 Instructions
Instructions for Form 5316, Application for Group or Pooled Trust Ruling
Rev. May 2023
Related Forms
- Form 5316 - Application for Group or Pooled Trust Ruling
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
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
Reminders
To submit Form 5316, you must:
Review the Procedural Requirements Checklist and these
instructions before completing the application.
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
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:
payment confirmation must be submitted along with the
paper Form 8717.
For submissions on or after July 1, 2023. The user
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.
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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
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
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.
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Instructions for Form 5316 (Rev. 05-2023)