Elective Determination Requests
Section references are to the Internal Revenue Code unless otherwise noted.
Revised: 1/2010
Table of Contents
- Instructions for Schedule Q (Form 5300) - Introductory Material
- General Instructions
- Specific Instructions
- Guidelines For Certain Demonstrations
- Demo 1 – Qualified Separate Lines of Business
- Demo 2
- Demo 3 – Nondiscriminatory Current Availability of Benefits, Rights, and Features
- Demo 4 – Test for Restructuring, Mandatory Disaggregation, or Permissive Aggregation
- Demo 5 – The Average Benefit Percentage Test
- All Plans
- Demo 6 – General Test
- All Plans (Unless Otherwise Noted)
- Demo 6 – Safe Harbor for Uniform Points Plans
- Demo 6 – Alternative Safe Harbor for Flat Benefit Plans
- Demo 7 – Test for Pre-participation or Imputed Service
- Demo 8 – Test for Floor Offset Arrangement
- Demo 9 – Nondiscriminatory Compensation
- Demo 10 – Employer-Provided Benefit Method
- Demo 11 – Test To Show Employer-Provided Benefit Is Nondiscriminatory in Amount
- Guidelines For Certain Demonstrations
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