Retirement News for Employers - Fall 2011 - Revised Form 5300
The second remedial amendment cycle submission period for individually designed plans in Cycle A began on February 1, 2011 and ends on January 31, 2012. Cycle A determination letter requests should be filed on Form 5300, Application for Determination for Employee Benefit Plan.
Revised Form 5300 became available in April 2011. However, the IRS recognizes that determination letter application preparers need some time to update software to use new forms. Accordingly, sponsors filing Cycle A determination letter requests may use the previous version of Form 5300 (Rev. 9-2001) for their second remedial amendment cycle submissions.