General Instructions

Purpose of Schedule

Schedule Q (Form 5300) allows you to indicate whether you wish certain qualification requirements relating to minimum participation, coverage, and nondiscrimination to be considered by the IRS in its review of your plan in conjunction with an application for determination letter.

Who May File

The use of this form is optional. However, filers of Form 5300, Application for Determination for Employee Benefit Plan; Form 5307, Application for Determination for Adopters of Master or Prototype or Volume Submitter Plans; and Form 5310, Application for Determination for Terminating Plan, may elect to complete and file Schedule Q (Form 5300) with their application to broaden the scope of a determination letter by requesting determinations for certain coverage and nondiscrimination requirements that are not routinely addressed in conjunction with an application for a determination letter.

Note.

If Schedule Q is not filed, the determination letter issued for this plan will not be considered and may not be relied upon with regard to the general test and certain other provisions under section 401(a)(4), the average benefit test under section 410(b), and the definition of compensation provisions of section 414(s).

What to Complete

If you elect to use this form, complete all lines unless otherwise directed.

Note.

Applicants requesting specific determinations are required to submit demonstrations showing how their plans satisfy the minimum participation, coverage, and nondiscrimination requirements, as applicable. The demonstrations are explained in these instructions. Information or computations used for more than one purpose may not be cross-referenced but must be repeated for each applicable demonstration.


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