Table of Contents
The form and the instructions have undergone changes. Some of the changes were made because of the changes required by Rev. Proc. 2007-44, 2007-28 I.R.B. 54 available at www.irs.gov/irb/2007-28_IRB/index.html. Review these documents before completing the application.
Lines 13 and 14 must be completed to indicate whether or not a ruling is being requested for:
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a determination regarding the ratio percentage test under Regulations section 1.410(b)-2(b)(2);
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a determination regarding one of the special requirements under Regulations section 1.410(b)-2(b)(5), (6), or (7), or
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a determination regarding the nondiscrimination designed-based safe harbors of section 401(a)(4).
Complete Schedule Q (Form 5300), Elective Determination Requests, if you want to broaden the scope of a determination letter (DL) by requesting a determination that your plan satisfies certain qualification requirements relating to minimum participation, coverage, and nondiscrimination. Schedule Q is no longer mandatory.
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 Representative, and/or Form 8821, Tax Information Authorization, for this purpose.
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 4e. See the instructions for line 4e for a definition of participant.
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