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All applications must be accompanied by new Form 8905, Certification of Intent To Adopt a Pre-approved Plan, if an employer intends to switch from the five-year remedial amendment cycle to the six-year remedial amendment cycle by meeting one of the eligibility requirements for the six-year remedial amendment cycle. For more information, see Rev. Proc. 2005-66, 2005-37 I.R.B. 509.
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.
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, if the representative is qualified to sign, or Form 8821, Tax Information Authorization, for this purpose. See Pub. 947, Practice Before the IRS and Power of Attorney, for more information.
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