Оберіть мову

Форма 5310 Інструкція

Інструкція по формуванню 5310, застосування для визначення терміну дії плану

Рев. Травень 2023

Формат файлу PDF
Розмір 166 KB
Department of the Treasury  
Internal Revenue Service  
Instructions for Form 5310  
Application for Determination for Terminating Plan  
(Rev. May 2023)  
Section references are to the Internal Revenue Code unless  
otherwise noted.  
2. Any income, expenses, gains and losses, and any  
forfeitures of accounts of other participants that may  
be allocated to the participant's account.  
A defined benefit (DB) plan is any plan that is not a DC  
Future Developments  
For the latest information about developments related to  
Form 5310 and its instructions, such as legislation enacted  
after they were published, go to IRS.gov/Form5310.  
Who May File  
This form may be filed by any of the following:  
What’s New  
Any plan sponsor or administrator of any pension,  
profit-sharing, or 403(b) plan (other than a  
The form and the instructions have been updated to include  
403(b) plans.  
multi-employer plan covered under Pension Benefit  
Guaranty Corporation insurance) may file this form to ask  
the IRS to make a determination on the plan's  
qualification status at the time of the plan's termination.  
Note. Rev. Proc. 2023-4 contains the guidance under which  
the determination letter (DL) program is administered. The  
Rev. Proc. 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/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/  
Use Form 5300, Application for Determination for  
Employee Benefit Plan, instead of Form 5310 if the plan  
sponsor or administrator is filing for a determination but will  
continue to maintain the trust after termination.  
Who May Not File  
This form may not be filed for the following:  
A multi-employer plan covered by PBGC insurance.  
A request on a determination on the plan's qualification  
status for a partial termination.  
Review these documents before completing the  
A member of an affiliated service group (ASG). A plan  
sponsor who is not certain if they are a member of an  
ASG should not file Form 5310.  
Disclosure Request by Taxpayers  
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 Representative, or  
Form 8821, Tax Information Authorization, for this purpose.  
See Pub. 947, Practice Before the IRS and Power of  
Attorney, for more information.  
Note. In the above cases, use Form 5300 instead of  
Form 5310.  
An application that is not filed in connection with the plan  
Note. An application is deemed to be filed in connection  
with plan termination if it is filed no later than the later of 1  
year from the effective date of termination or 1 year from  
the date on which the action terminating the plan is  
adopted. The application cannot be filed later than 12  
months from the date of distribution of substantially all  
plan assets in connection with the termination of the plan.  
Public Inspection  
Form 5310 is open to public inspection if there are more than  
25 plan participants. The total number of participants must be  
shown on line 4e. See the instructions for line 4e for a  
definition of participant.  
General Instructions  
How To File  
As of April 16, 2021, the IRS requires that Form 5310 be  
Purpose of Form  
completed and submitted through Pay.gov.  
File Form 5310 to request a DL as to the qualified status  
(under section 401(a) or section 403(a)) of a pension,  
profit-sharing, or other deferred compensation plan upon  
plan termination.  
To submit Form 5310, you must:  
1. Register for an account on Pay.gov,  
2. Enter “5310” in the search box, select Form 5310, and  
3. Complete the form.  
Type of Plan  
A deferred compensation plan under section 403(b).  
A defined contribution (DC) plan is a plan that provides  
an individual account for each participant and for benefits  
based only on:  
Pay.gov can accommodate only one uploaded file.  
Consolidate your attachments into a single PDF file, which  
cannot exceed 15MB. If your PDF file exceeds 15MB,  
remove any items over the limit and fax documents to  
844-255-4818. Be sure the Pay.gov tracking ID number is  
listed on the fax coversheet along with the EIN, applicant  
name, and plan name. Size of fax should not exceed 150MB.  
You may split a large fax by sending separate smaller faxes.  
1. The amount contributed to the participant's account;  
Apr 24, 2023  
Cat. No. 49984R  
You may fax the Employee Plans Customer Service line at  
855-244-1311 if you want to confirm your fax or faxes have  
been delivered.  
Specific Instructions  
Line 1. Enter the name, address, and telephone number of  
the plan sponsor/employer.  
How To Complete the Application  
A plan sponsor means:  
The application must be completed and digitally signed by  
the employer, plan administrator, or authorized  
In the case of a plan that covers the employees of one  
employer, the employer;  
representative. The signature must be accompanied by the  
title or authority of the signer and the date.  
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  
In the case of a plan that covers the employees and/or  
partner(s) of a partnership, the partnership.  
Note. Rev. Proc. 2023-4 publishes the guidance under  
which the DL program is administered. It is updated annually  
and can be found in the I.R.B.  
What To File  
Note. The name of the plan sponsor/employer should be the  
same name that is used when the Form 5500 series annual  
return/report is filed for this plan, if applicable. The type of  
employer that can sponsor a 403(b) plan is defined in  
Regulations section 1.403(b)-2(b)(8). Line 1a is limited to 70  
Line 1f. Enter the 9-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 this plan, if  
applicable. For a multiple-employer plan, the EIN should be  
the same EIN that is used by the participating employer when  
Form 5500 is filed by the employer.  
All applications must be accompanied by the following:  
1. A completed Form 5310.  
2. A copy of the plan's last DL, if applicable.  
3. A copy of the opinion or advisory letter for the  
pre-approved plan, and/or adoption agreement and all  
required attachments and statements.  
4. A copy of all amendments made since the last  
cumulative list listed on the last DL or plan document, if  
Note. For 403(b) plans, documents prior to the 2009  
calendar year will not be requested. See Notice 2009-3.  
Do not use a social security number or the EIN of the  
5. A copy of any compliance statement(s) or closing  
agreement(s) regarding this plan made after the last DL.  
6. A statement explaining how the amendments affect or  
change this plan or any other plan maintained by the  
Line 1i. Enter the two digits representing the month the  
employer's tax year ends.  
Lines 1j through 1m. If a foreign entity, follow the country's  
practice for entering the name of the city or town, province/  
county, and the postal code.  
7. Copies of all records of actions taken to terminate the  
8. Form 6088, Distributable Benefits From Employee  
Pension Benefit Plans, for all DB plans or underfunded  
DC plans.  
Line 2. The contact person will receive copies of all  
correspondence as authorized in a Form 2848 or Form 8821.  
Either complete the contact's information on this line, or mark  
the box and attach a completed Form 2848 or Form 8821.  
Note. A multiple-employer plan must submit a Form  
Lines 2h through 2k. If a foreign contact, follow the  
country's practice for entering the name of the city or town,  
province/county, and the postal code.  
Line 3a. This field is limited to 70 characters, including  
spaces. Fill in the name as it should appear on the DL to the  
extent permitted. Keep in mind that “Employees” and “Trust”  
are not necessary in the plan name and will be left off if  
space does not permit.  
6088 for each employer who has adopted the plan.  
Note. If the plan does not have a DL for the preceding RAC,  
the plan sponsor must include with this application filing  
copies of interim and discretionary amendments adopted for  
the preceding cycle.  
Note. A terminating plan generally does not have to be  
restated. However, the Service has the discretion to request  
copies of any amendments during its review of a terminating  
plan. A plan that terminates after the effective date of a  
change in law, but prior to the date that amendments are  
otherwise required, must be amended to comply with the  
applicable provisions of law from the date on which such  
provisions become effective with respect to the plan. The  
plan must be amended in connection with the plan  
Line 3b. Enter the three-digit plan number. This should be  
the same number that is used when the Form 5500 annual  
series return/report is filed.  
Line 3c. Plan month means the month in which the plan year  
ends. Enter the two-digit month (MM).  
Line 3e. Enter the total number of participants. A participant  
termination to comply with those provisions of law that  
become effective with respect to the plan or before the date  
of plan termination, including any amendments made after  
the date of termination that were required in order to obtain a  
favorable DL. See also the instructions to line 3f.  
1. Any employee participating in the plan, including  
employees under a section 401(k) qualified cash or  
deferred arrangement or 403(b) plan who are eligible but  
do not make elective deferrals,  
See Procedural Requirements Checklist of this form to  
2. Retirees and other former employees who have a  
nonforfeitable right to benefits under the plan, and  
ensure that your package is complete before submitting it.  
3. The beneficiaries of a deceased employee who is  
receiving or will in the future receive benefits under the  
plan. Include one beneficiary for each deceased  
employee regardless of the number of individuals  
receiving benefits.  
A church plan (for which no special election under section  
410(d) has been made) is ordinarily not subject to various  
qualification requirements. Section provisions that do not  
apply to a nonelecting church plan include section 410  
(relating to minimum participation standards), section 411  
(relating to minimum vesting standards), section 412 (relating  
to minimum funding standards for pension plans), and  
section 4975 (relating to prohibited transactions). In addition,  
provisions relating to joint and survivor annuities, mergers  
and consolidations, assignment or alienation of benefits, time  
of benefit commencement, certain social security increases,  
withdrawals of employee contributions, and distributions after  
plan termination, respectively, also do not apply.  
Example. Payment of a deceased employee's benefit to  
three children is considered a payment to one beneficiary.  
Line 3f and g. See Notice 2002-1, 2002-2 I.R.B. 283 (as  
amplified by Notice 2003-49, 2003-32 I.R.B. 294, and Notice  
2017-1, 2017-2 I.R.B. 367), for further details, including how  
to determine compensation.  
Line 4b. An individually designed plan is eligible for the  
6-year remedial amendment cycle (RAC) if the employer that  
sponsors the plan and the sponsor of a pre-approved M&P or  
VS plan document jointly executed Form 8905, Certification  
of Intent To Adopt a Pre-approved Plan, before the end of the  
plan's 5-year RAC. An individually designed plan is also  
eligible for the 6-year cycle under certain other  
Line 9. If “Yes,” attach a statement that provides the  
1. Name of plans involved,  
2. Type of plan,  
3. Date of merger, consolidation, spinoff, or a transfer of  
plan assets or liabilities, and  
circumstances set forth in section 17 of Rev. Proc. 2007-44.  
Line 5. Attach copies of records of all actions taken to  
terminate the plan, such as board of directors’ resolutions,  
4. Verification that each plan involved was qualified at the  
time of the merger, consolidation, spinoff, or a transfer of  
plan assets or liabilities.  
Line 5b(1). Check “No” only if there will be no reversion of  
plan assets to the employer.  
Note. Verification includes a copy of a prior DL, if any,  
the appropriate opinion or advisory letter, and adoption  
agreement/plan document. Otherwise, provide a signed  
and dated copy of the most recent restatement and any  
subsequent amendments.  
The plan and amendments submitted to verify the  
plan was qualified prior to the merger, consolidation,  
spinoff, or a transfer of plan assets or liabilities are for  
information purposes only and will not be ruled on.  
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, consolidation, or  
transfer of assets or liabilities.  
Line 6a. A Pension Equity Plan (PEP) is a DB plan which,  
rather than or in 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 pay. Benefits are generally  
described as a percentage of final 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 retirement age, defines benefits for  
each employee in terms more common to a DC plan, that is,  
as a single-sum distribution amount equal to the employee’s  
hypothetical account balance. Benefits consist of an  
accumulation of hypothetical allocation credits to an account  
plus hypothetical accumulated interest credits on that  
Note. A termination/reestablishment transaction occurs  
when an employer terminates an overfunded DB plan,  
receives the excess assets, and then establishes a new  
DB plan covering the active employee.  
Line 10. Check “Yes” and attach an explanation if the plan  
has any matter pending before:  
Line 6b(2). If the plan’s normal retirement age is below 62,  
the employer (or trustees in the case of a multi-employer  
plan) must submit a signed statement that this is a good faith  
determination of the typical retirement age for the industry in  
which the covered workforce is employed. See Regulations  
section 1.401(a)-1. If this is a governmental plan, leave blank.  
Line 7. If “Yes,” complete only applicable sections of this  
form. Governmental plans under section 414(d) are exempt  
from certain qualification requirements and are deemed to  
satisfy certain other qualification requirements under certain  
conditions. For example, the nondiscrimination rules,  
minimum participation rules, top heavy rules, and minimum  
funding standards do not apply to governmental plans. In  
addition, such plans meet the vesting rules if they meet the  
pre-ERISA vesting requirements.  
1. The Internal Revenue Service (including the Voluntary  
Compliance Program),  
2. The Department of Labor,  
3. The Pension Benefit Guaranty Corporation (PBGC), or  
4. Any court (including bankruptcy court).  
The attachment should include a contact person's name  
and telephone number and agency or court.  
Line 16. 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 is intended to be satisfied.  
1.401(a)(4)-2(b)(2) DC plan with uniform allocation  
Line 8. If a church plan has not made such an election,  
1.401(a)(4)-3(b)(3) unit credit DB plan.  
complete only the portions of this form that apply.  
1.401(a)(4)-3(b)(4)(i)(C)(1) unit credit DB fractional rule  
a. The amount(s) of any reversion(s),  
b. The date(s) of termination, and  
c. The reason(s) for termination.  
1.401(a)(4)-3(b)(4)(i)(C)(2) flat benefit DB plan.  
1.401(a)(4)-3(b)(5) insurance contract plan.  
Line 37. Enter the number that corresponds to the 403(b)  
eligible employer defined in Regulations Section  
Enter 1 if the eligible employer is a tax-exempt organization  
under 501(c)(3) including but not limited to a church defined  
under 3121(w)(3)(A) or Qualified church-controlled  
organizations under 3121(w)(3)(B).  
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 instrumentality of a State with  
respect to an employee performing services in a public  
school, as defined by 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 self-employed minister described in 414(e)(5)  
Line 17. If “Yes,” attach a separate statement providing the  
name, EIN, and plan type of the other plan, and a copy of  
pertinent plan provisions from the related plan regarding the  
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. Section 3001 of the Employee Retirement Income  
Security Act (ERISA) requires the applicants subject to  
section 410 to provide evidence that each employee who  
qualifies as an interested party has been notified of the filing  
of the application. If “Yes” is checked, it means that each  
employee has been notified as required by Regulations  
section 1.7476-1. If this is a one-person plan or if this plan is  
not subject to section 410, a copy of the notice is not required  
to be attached to this application. If “No” is checked or this  
line is blank, the application will be returned.  
Line 38. Check “Yes” if the eligible employer is a 501(c)(3)  
organization that satisfies the requirements of section  
Rules defining “interested parties” and the form of  
notification are in Regulations section 1.7476-1.  
Line 39. Check “Yes” if the church-controlled organization is  
a non-QCCO as defined in section 414(c)(2)(B).  
Line 20. If the plan involves a section 401(h) feature,  
reference the feature in the cover letter and note that this  
feature is part of the termination application. The cover letter  
must specifically state the location of plan provisions that  
relate to the section 401(h) feature.  
Line 21. 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.  
Note: A “Yes” answer means the plan is maintained by a  
church-controlled tax-exempt organization under 501(c)(3)  
that is not a qualified church-controlled organization.  
Line 40. Check “Yes” if the plan is a church plan under  
section 414(e) that hasn't made a section 410(d) election.  
Line 41. Check “Yes” if this plan allows for employee  
after-tax contributions.  
Line 22. The accrued benefits of a plan participant may not  
be reduced on plan termination. A plan amendment  
(including an amendment terminating a plan) that effectively  
eliminates or reduces an early retirement benefit or a  
retirement type subsidy for benefits attributable to  
Line 42. Check “Yes” if this plan offers elective deferrals.  
Line 43. Check “Yes” if this plan offers matching  
Line 44. Check “Yes” if this plan allows for non-elective  
pre-amendment service is treated as reducing the accrued  
benefit of a participant if subsequent to termination the  
participant could satisfy the conditions necessary to receive  
such benefits. See section 411(d)(6), Regulations section  
1.411(d)-3, and Rev. Rul. 85-6, 1985-1 C.B. 133.  
employer contributions other than matching contributions.  
Line 45. Check “Yes” if this plan sponsor has less than  
1,000 employees.  
Line 46. 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 nonforfeitable special share accounts for each  
employee. A plan established on or before May 17, 1982 has  
grandfathered status for accounts administered by the credit  
union but no employee first covered by the plan after May 17,  
1982 is covered by Revenue Ruling 82-102, 1982-1 C.B. 62.  
A “Yes” answer is also required if the submitted plan was  
established by a church-related organization and was a  
defined benefit plan effective September 3, 1982 when  
403(b) treatment was established.  
Line 47. Check “Yes” if distributions of all accounts have  
been made as either (1) delivery of a fully paid (individual)  
annuity contract, (2) delivery of a certificate of fully paid  
benefits under a group annuity contract, or (3) distributions in  
cash or in kind of the investments held in section 403(b)(7)  
custodial accounts.  
Line 23. This question applies to single employer DB plans  
that must comply with section 436. Skip to line 26 if this does  
not apply. A DB plan must attach copies of the Adjusted  
Funding Target Attainment Percentage (AFTAP)  
certification(s) and the Schedule SB (Form 5500),  
Single-Employer Defined Benefit Plan Actuarial Information,  
for the year of termination and the prior two years. Also, see  
Notice 2012-46, 2012-30 I.R.B. 86 for additional information  
concerning notice requirements of ERISA 101(j).  
Line 28. If the answer to this item is “Yes,” attach a list that  
includes the:  
1. Name(s) of the plan sponsor(s),  
2. Employer or sponsor(s) EIN(s),  
3. Administrator's identification number(s),  
4. Plan number(s),  
5. An explanation of the transaction(s) including:  
Include and clearly identify all liabilities (other than  
liabilities for benefit payments due after the date of plan  
termination) that are unpaid as of the proposed termination  
date or that are paid or payable from plan assets after the  
proposed date of plan termination under the provisions of the  
Liabilities include expenses, fees, other administrative  
costs, and benefit payments due and not paid before the  
proposed termination date or latest valuation date.  
Line 48. Check “Yes” if the plan administrator will distribute  
to an individual custodial account in-kind per Rev. Rul.  
2020-23, 2020-47 I.R.B. 1028 if the participants or  
beneficiary does not elect a distribution.  
Line 49. Check “Yes” if all participants are fully vested in  
accordance with 1.403(b)-10(a). To the extent a contract fails  
to satisfy the nonforfeitability requirement of 1.403(b)-3(a)(2)  
as of the date of plan termination, the contract is not, and  
cannot later become, a 403(b) contract.  
Line 59c(4). Include investment securities issued by a  
corporate entity at a stated interest rate repayable on a  
particular future date such as most bonds, debentures,  
convertible debentures, commercial paper, and zero coupon  
bonds. Do not include debt securities of governmental units  
or municipalities.  
Line 50. Check “Yes” to attest that the employer satisfies the  
applicable termination requirements provided in Regulations  
section 1.403(b)-10(a).  
Line 51. Check “Yes” if a plan-to-plan transfer has occurred  
as defined under 1.403(b)-10(b).  
Line 52.  
Line 59c(7)(A). Include the current value of real property  
owned by the plan which produces income from rentals, etc.  
Do not include this property on line 21e (building equipment,  
and other property used in plan operations).  
1. A custodial account is defined in 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  
amounts rolled into a section 403(b) contract, as  
Line 59c(9) and (10). Attach a list of outstanding loans from  
described in 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 1.403(b)-8(d)(2)(i) through (iv) are satisfied.  
the plan. Include the following information:  
1. Signed and dated loan agreement.  
2. Dollar amount of each loan(s).  
2. Individual annuity contracts are annuity contracts  
defined in 1.403(b)-8(c).  
3. Date of loan.  
3. A Group Annuity Contract is a single annuity contract  
which separately accounts for the assets at the  
participant level.  
4. Balance of the loan at the date of termination.  
5. Account balance prior to the date of the loan.  
6. Identify all disqualified persons as described by section  
4. A retirement income account is a defined contribution  
sponsored or maintained by a church, or a  
church-related organization, pursuant to a plan defined  
in Regulations Section 1.403(b)-9(a).  
7. Amortization.  
8. Repayment Schedule.  
Line 53. If “adverse business conditions” is checked as the  
reason for termination, attach an explanation detailing the  
conditions that require termination of the plan.  
Line 55a. A dropped participant means any participant who  
has terminated employment even if their benefits have not  
been distributed.  
Line 59c(12). Include allocated and unallocated contracts  
including plan-owned life insurance.  
Line 59i. “Acquisition indebtedness” for debt-financed  
property other than real property, means the outstanding  
amount of the principal debt incurred:  
1. By the organization in acquiring or improving the  
Enter the number of participants who separated from  
vesting service with less than 100% vesting in their accrued  
benefit or account balance. If there is a 20% reduction in  
participants for any period, attach an explanation as to why  
this would not constitute a partial termination.  
Line 56b. Regulations section 1.401(a)-20, Q&A-2 provides,  
in part, that the requirements of sections 401(a)(11) and 417  
apply to the payments under annuity contracts, not to the  
distributions of annuity contracts.  
Line 57b. Enter the amount of forfeitures for each of the plan  
years on the chart. If these forfeitures resulted from a cashout  
for a year not listed on line 19, attach a statement indicating  
the year of the cashout.  
Line 57c. Enter the amount of transfers and rollovers  
received from qualified plans (under section 401(a) and/or  
conduit IRAs) for each of the plan years entered. Submit  
proof that any rollovers or asset transfers received were from  
a qualified plan or IRA (for example, DL and timely interim  
2. Before the acquisition or improvement of the property if  
the debt was incurred only to acquire or improve the  
property, or  
3. After the acquisition or improvement of the property if the  
debt was incurred only to acquire or improve the  
property and was reasonably foreseeable at the time of  
such acquisition or improvement. For more details, see  
section 514(c).  
How To Get Forms,  
Publications, and Assistance  
Getting tax forms, instructions, and publications. Go  
to IRS.gov/Forms to view, download, or print all the forms,  
instructions, and publications you may need. Or, you can go  
to IRS.gov/OrderForms to place an order.  
Getting answers to your tax questions. If you have a  
tax question not answered by this publication, go to the IRS  
Interactive Tax Assistant page at IRS.gov/Help/ITA where  
you can find topics by using the search feature or viewing the  
categories listed  
Line 59. Complete the statement showing the estimated fair  
market value of the plan assets and liabilities as of the  
proposed date of termination or the latest valuation date.  
For questions regarding this form, call Employee Plans  
Customer Service toll free at 877-829-5500.  
Privacy Act and Paperwork Reduction Act Notice. We ask for the information on this form to carry out the Internal Revenue  
laws of the United States. Under sections 401, 403, 410, 411, 412, and 414 and their regulations, it is our legal right to ask for  
this information. Section 6109 requires you to provide your identifying number. You are not required to have your plan's  
qualification status determined by the IRS. However, if you want your plan's qualification status determined by the IRS, you are  
required to give us the information on this form. We need it to determine your plan's qualification status at the time of the plan's  
termination. Your failure to provide all of the information requested may prevent processing of this form. Providing false  
information may subject you to penalties. We may disclose this information to the Department of Justice for civil or criminal  
litigation, and to cities, states, the District of Columbia, and U.S. commonwealths or possessions for use in the administration of  
their tax laws. We may also disclose this information to federal and state agencies to enforce federal nontax criminal laws, or to  
federal law enforcement and intelligence agencies to combat terrorism.  
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 the forms listed below will vary depending on individual circumstances. The estimated  
average times are:  
Learning about the law or the  
Preparing, copying,  
assembling, and  
sending the form to the  
Form 5310  
Form 6088  
57 hr., 9 min.  
5 hr., 44 min.  
18 hr., 58 min.  
1 hr., 12 min.  
20 hr., 44 min.  
1 hr., 20 min.  
Comments and suggestions. We welcome your comments about this publication and suggestions for future editions.  
You can send us comments through IRS.gov/FormComments. Or, you can write to the Internal Revenue Service, Tax Forms  
and Publications, 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 tax questions, tax returns, or  
payments to the above address.