Internal Revenue Service United States Department of the Treasury

Instructions for Form 5310 (4/2006)

Application for Determination for Terminating Plan

Section references are to the Internal Revenue Code unless otherwise noted.

Revised: 4/2006


Table of Contents

  • Instructions for Form 5310 - Introductory Material
    • What's New
    • Public Inspection
    • Disclosure Request by Taxpayers
    • How To Get Formsand Publications
    • General Instructions
      • Purpose of Form
      • Type of Letter
      • Type of Plan
      • Who May File
      • Who May Not File
      • What To File
      • Where To File
        • How To Complete the Application
      • Specific Instructions
        • Instructions for Form 5310 - Notices
          • Guidelines for Demonstrations
            • Demo 1 - Qualified Separate Lines of Business
            • Demo 4 - Test for Restructuring, Mandatory Disaggregation or Permissive Aggregation
            • Demo 5 - Average Benefit Test
            • Demo 6 - General Test
            • Demo 6 - Safe Harbor for Uniform Points Plans
            • Demo 6 - Alternative Safe Harbor for Flat Benefit Plans
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