7.14.2  Data Entry

Manual Transmittal

August 02, 2012

Purpose

(1) This transmits revised text for IRM 7.14.2, Employee Plans EDS User Manual, Data Entry.

Material Changes

(1) Minor editorial changes made throughout the text to improve grammar and clarity.

(2) IRM 7.14.2.1, Overview updated to reflect that Tax Exemption Determination System (TEDS) has replaced Employee Plans - Exempt Organizations Determination System (EDS) as the primary system for processing determination letter (DL) applications.

(3) IRM 7.14.2.2, Input Forms renamed to Application Forms and updated to add Form 5316, removed obsolete Form 6406 and discontinued Form 5303. Forms 4461, 4461-A and 4461-B moved to IRM 7.11.4, IRC Section 401(a) Pre-Approved Plans Program.

(4) IRM 7.14.2.3, Screen Operation was moved to IRM 7.14.2.4 and renamed Establishing an Application on EDS and updated to reflect that TEDS is the primary system.

(5) IRM 7.14.2.3 is now Establishing an Application on TEDS. This subsection added to show the TEDS case establishment process.

(6) IRM 7.14.2.4.1, Acknowledgment Notices, IRM 7.14.2.4.2, EP Determination Input Sheet, and IRM 7.14.2.4.3, Case Files removed because these types of output are not created for applications established only on EDS.

(7) IRM 7.14.2.5, Reprint Transmittal Sheet and Exhibit 7.14.2-11, Reprint Transmittal Sheet Screen were moved from obsolete IRM 7.14.3.

(8) Exhibit 7.14.2-1, Initial Input of Application and Posting of User Fees that explained entering user fees on the Letter Information Network User Fee System (LINUS) was removed because EP Determinations specialists do not have access to LINUS and would not use LINUS when establishing an application. LINUS is only used by Tax Exempt/Government Entities (TE/GE) Deposit Unit prior to establishing cases on TEDS.

(9) Exhibit 7.14.2-2, EDS Main Menu moved to Exhibit 7.14.2-1.

(10) Exhibit 7.14.2-3, Data Transcription Subsystem renumbered Exhibit 7.14.2-2 and updated to reflect the screen shot from EDS.

(11) Exhibit 7.14.2-4, EP Initial Screen renumbered Exhibit 7.14.2-3 and updated to reflect how TEDS has replaced EDS as the primary system for processing DL applications.

(12) Exhibit 7.14.2-5, EP Name Screen was removed because this screen is no longer available on EDS.

(13) Exhibit 7.14.2-6, Form 5300, Application for Determination for Employee Benefit Plan moved to Exhibit 7.14.2-4.

(14) Exhibit 7.14.2-7, Form 5303, Application for Determination for Collectively Bargained Plan removed because it is discontinued.

(15) Exhibit 7.14.2-8, Form 5307, Application for Determination for Adopters of Master or Prototype or Volume Submitter Plans moved to Exhibit 7.14.2-5.

(16) Exhibit 7.14.2-9, Form 6406, Short Form Application for Amendment of Employee Benefit Plan removed because it is obsolete.

(17) Exhibit 7.14.2-10, Form 5310, Application for Determination Upon Termination, Form 5310A, Notice of Merger or Consolidation, Spinoff, Transfer of Plan Assets or Liabilities; Notice of Qualified Separate Lines of Business renumbered Exhibit 7.14.2-6, Form 5310 Application for Determination for Terminating Plan, and modified to delete all references to the Form 5310A. Form 5310-A is only processed through TEDS.

(18) Exhibit 7.14.2-11, Form 4461, 4461–A, or 4461–B moved to IRM 7.11.4, IRC Section 401(a) Pre-Approved Plans Program. These forms are now processed in the TE/GE Rulings and Agreement Control (TRAC) system.

(19) Exhibit 7.14.2-12, EP Attachment Screen moved to Exhibit 7.14.2-8.

(20) Exhibit 7.14.2-13, EP/EO POA Screen moved to Exhibit 7.14.2-9.

(21) Exhibit 7.14.2-14, Print Format/Selection Screen moved to Exhibit 7.14.2-10.

(22) Exhibit 7.14.2-15, EP Attachment to Form 5300, 5307, or 5310 moved and renamed Exhibit 7.14.2-8, EP Attachment Screen.

Effect on Other Documents

IRM 7.14.2 dated January 31, 2006 is superseded.

Audience

Tax Exempt and Government Entities (TE/GE)Employee Plans Personnel

Effective Date

(08-02-2012)

Robert Choi
Director, Employee Plans
Tax Exempt and Government Entities

7.14.2.1  (08-02-2012)
Overview

  1. TEDS, an automated system, is now the primary source for processing DL applications. Generally, DL applications will be established and worked in TEDS with the creation of the final DL taking place in EDS. In certain circumstances, DL applications will not be established in TEDS but will be established in EDS.

    Note:

    Do not establish an application on EDS without managerial approval.

  2. This IRM provides instructions on the Data Transcription System (DTS) of EDS to Employee Plans (EP) specialists, reviewers, managers and other authorized users of EDS to allow users to manually establish DL applications on EDS. DTS also allows users to reprint Form 8326, Transmittal Sheets.

7.14.2.2  (08-02-2012)
Application Forms

  1. The main input documents for EDS and TEDS are the EP application forms.

  2. The EP application forms are as follows:

    • Form 5300, Application for Determination for Employee Benefit Plan

    • Form 5307, Application for Determination for Adopters of Master or Prototype or Volume Submitter Plans

    • Form 5310, Application for Determination for Terminating Plans

    • Form 5309, Application for Determination of Employee Stock Ownership Plan

    • Form 5316, Application for Group or Pooled Trust Ruling

  3. The applicant can use a cover letter (labeled Form 9999 on EDS) in lieu of Form 5316.

7.14.2.3  (08-02-2012)
Establishing an Application on TEDS

  1. Using the automated system, TEDS, the Services establishes cases following these procedures:

    1. The Tax Exempt/Government Entities (TE/GE) Deposit Unit processes the user fee on Letter Information Network User Fee System (LINUS) using the procedures outlined in IRM 3.45.1.10.6.2, LINUS Data Elements for EP Applications if processed through TEDS.

    2. The application is then established on TEDS using the procedures outlined in IRM 3.45.1.11, Tax Exempt Determination System (TEDS) Front-End Process. The user fee information is then uploaded from LINUS to TEDS.

    3. All of the information from TEDS is then uploaded to EDS.

7.14.2.4  (08-02-2012)
Establishing an Application on EDS

  1. If necessary, and with managerial approval, an application can be established in EDS. The following is a walk through the process for establishing applications in EDS (the Legacy system). The exhibits in this IRM contain screen shots and more detailed instructions.

  2. After logging into EDS, the system displays the EDS main menu screen. See Exhibit 7.14.2-1.

  3. Select Option 2 to enter into DTS. See Exhibit 7.14.2-2.

    1. If application data is found in the hold (scanned) file, the data will be displayed in each of the appropriate fields.

    2. Verify the data for accuracy; any blank fields that are required should be filled in.

    3. If no application data is found in the hold file, a blank screen will be displayed and the data must be entered in each input field.

  4. Verify/enter response to the screen prompts in the input fields.

    1. The answers to the questions are found on the application form.

    2. The arrow and/or tab keys can be used to skip over fields.

    3. The same keys should be used when an input field is not completely filled, to position the cursor in the next input field.

    4. The F1 key is pressed when all desired fields have been verified or entered.

  5. EDS performs edits and consistency checks to ensure that the data verified/entered is correct.

    1. If there is an input error, the error message will be displayed and the cursor will position on the field in error. Once all of the data has been corrected, press the F1 key.

    2. If there are no input errors, press the F1 key.

  6. The Power of Attorney (POA) screen is completed after all of the application data has been entered. Press the F1 key to accept the POA data. The left bottom of the screen will display a message "Case Complete" and display the case number. This case number should be recorded on the EP Determinations Input Sheet located on the front of the case file. If a duplicate record is found the Duplicate Establishment screen will be displayed. If there is no duplicate record, the Print Format/Selection Screen will be displayed.

7.14.2.5  (08-02-2012)
Reprint Transmittal Sheet

  1. To reprint a transmittal sheet, the case must be established and assigned an EDS Case Number. If the case number is unknown, use the Query/Update Master File option of the Inventory Control Subsystem (ICS) to obtain the case number. See IRM 7.14.5, Employe Plans EDS User Manual, Inventory Control Subsystem (ICS).

  2. The Reprint Transmittal Sheet screen will allow up to 20 case numbers per screen. When all case numbers have been entered, press the F5 key to select a printer. The program will display a blank screen continuously to print a maximum of 20 transmittal sheets per blank screen until the user presses the F10 function key to exit.

  3. See Exhibit 7.14.2-11, Reprint Transmittal Sheet Screen for further instructions.

Exhibit 7.14.2-1 
EDS Main Menu

(1) The following menu is displayed once users log into EDS.
   
EDS-CES–30 EP DETERMINATION SYSTEM (EDS)
   
  (1) Reserved
  (2) Data Transcription System Menu (DTS)
  (3) Inventory Control System Menu (ICS)
  (4) Management Information System Menu (MIS)
  (5) File Maintenance System Menu (FMS)
   
  (0) EXIT
   
  ***Select one of the above: __
   
   
Hit F1: Execute F10: Exit
   
(2) Options two through five are currently available to users. These options connect the user to the various subsystems within EDS. These options and the function of these subsystems will be discussed in detail in this manual.

Exhibit 7.14.2-2 
Data Transcription Subsystem

(1) This menu is displayed when users select option 2 from the EDS Main Menu. Each option on the DTS menu below will be discussed in detail in the following exhibits.
EDS-DTS–601ep EP DATA TRANSCRIPTION SYSTEM (DTS)
   
  (1) EP DATA TRANSCRIPTION
   
  (2) Reprint Transmittal Sheets
  (3) Query LINUS Data Files
  (4) Reserved
  (5) Reserved
  (6) Reserved
   
  (0) Exit
   
  ***SELECT ONE OF THE ABOVE: __
   
  Document Locator No:________
(or) Incomplete Case No: _______
   
Hit F1: Execute F10: Exit
(2) Enter one of the valid option numbers (1 or 2). Option 3 is no longer valid.

Note:

When option 2 is selected, the Reprint Transmittal Sheet screen is shown. See Exhibit 7.14.2-11.

(3) Use Option 1 to establish applications. When Option 1 is selected, enter the Document Locator Number (DLN) or Incomplete Case Number and press the F1 key.

Note:

The Incomplete Case Number option was primarily used prior to determination work centralizing in the EP Determination Centralized Site in Cincinnati (EP-DCSC).

  1. When a case number is entered, the system checks to determine whether the case number exists. (Note: Incomplete Letter records are removed from the system after 180 days.)

  2. If the DLN exists, the data previously entered on LINUS for the Employer Identification Number (EIN), Name, Address, and User Fee is displayed on the EP Initial Screen. See Exhibit 7.14.2-3.

  3. If the DLN does not exist, a blank EP Initial Screen is displayed. See Exhibit 7.14.2-3.

Validity Checks
ITEM PROMPT DESCRIPTION
1 SELECT ONE OF THE ABOVE Must be one of the valid option numbers (1 or 2).
2 Document Locator Number (DLN) The DLN is a unique 14 digit number assigned to the case in the Campus. May be entered to query for a specific case.
3 Incomplete Case No: The 9 digit Case Number.

Exhibit 7.14.2-3 
EP Initial Screen

(1) The EP Initial screen below is displayed when option 1 is selected from the DTS Main Menu as described in Exhibit 7.14.2-2, Data Transcription System.

Note:

TEDS is now the primary system for processing DL applications. Most applications will be established on TEDS with only the final DL created on EDS. Do not establish an application using these procedures without managerial approval.

(2) If the DLN entered in the DTS screen is valid, the data previously entered on LINUS for the EIN, Name, Address, and User Fee will be displayed.
(3) If the DLN entered in the DTS screen was not valid, the screen will be blank and the application will need to be entered manually.
 
EDS-DTS-602 EP DETERMINATION APPLICATION
Document Locator No: __________   User Fee:___
Form:__ Ver:_ Rev: __ EIN:_–______–____
Control Date: __/__/_
Name of Plan Sponsor: ____________________
  ____________________
  ____________________
  ____________________
DBA: ____________________
In Care Of: ____________________
Address: ____________________
City: __________State:_ Zip: ___–__
Case Grade:_
Hit F1: Execute F10: Exit
 
(4)  Verify the data for accuracy or enter the information according to the validity checks below.
(5)  Press the F1 key.
(6)  When there are no input errors:
  1. If the control date entered is older than 24 months, the following message will be displayed: "Invalid Date. Reenter."

  2. If the control date entered is between 12 and 24 months old, the following message will appear: "Control Date is ___ Days Old. Please Verify." .

  3. If the control date is correct, press the F4 key.

  4. If the control date is not correct, press the F5 key to enter the correct control date. Continue at (5), above.

  5. If the entries are valid, the applicable EP Determinations Application screen will be displayed. See Exhibit 7.14.2-4 for Form 5300 applications, Exhibit 7.14.2-5 for Form 5307 applications, or Exhibit 7.14.2-6 for Form 5310 applications.

(7)  When there is an input error, the error message will be displayed and the cursor positioned on the field in error. Correct the input error and continue at (5), above.
Validity Checks
ITEM PROMPT DESCRIPTION
1 Form Input form number being established.
2 Ver Form/Version Version Code

5310–A      A
Any other Form  Blank
3 Rev The date must be entered unless the Form is 9999. Must be in MMYYYY date format.
    Valid revision dates are:

Form  Revision Date

5300  04/2011, 01/1996, 07/1998, 09/2001

5307  03/2008, 03/1996, 07/1998, 09/2001
5310  04/2011, 01/1996, 07/1998, 11/2002
9999/5316  06/2010
4 EIN The first two digits must be in the following ranges:
01-06, 11, 13-16, 21-25, 31, 33-39, 41-48, 51-59, 61-64, 66-68, 71-77, 81-88, 91-99.
    The EIN must be entered twice to prevent accidental transposition of numbers. EIN is a required entry. In the case where the EIN is not available for requests such as, a group or pooled trusts, enter 99-9999999. A "dummy" EIN will be generated and the request will be processed.
5 Control Date Must be entered in the valid date format. Must be no greater than the current system date. See instructions in IRM 7.13.3, Screening, Controlling and Case Closing.

Exhibit 7.14.2-4 
Form 5300, Application for Determination for Employee Benefit Plan

EP 5300 Screen
(1) The following screen is automatically displayed after successful completion of the EP Initial Screen (Exhibit 7.14.2-3) for all Form 5300 applications.
  1. Verify the Plan Name is correct.

  2. If a plan name is longer than two lines (with words wrapped to the next line) portions of the plan name could be lost from the fourth name line. Re-type the line with abbreviations.

EDS-CSS-603–93 EP DETERMINATION APPLICATION FORM 5300
3 (a) Determination Requested for: _Restated?_
  (b) Has Plan Received a Letter? _
  (c) Interested Parties? _
  (d) Contain Cash/Deferred Arrangements? _
4 (a) Name of Plan: ____________________
    ____________________
  (b) Plan No: __ (c) Plan Yr Ends(mm): __
      (e) Total Participants: ____
5 Defined Benefit/Contribution Plan: __
6 (a) Affiliated Service Group? __
  (b) Controlled Group? __
7 Type of Entity: __
Is the Application Signed? __
(2) Enter the fields according to the validity checks below.
(3) Press the F1 key.
(4) When there are no input errors, the EP Schedule Q screen (Exhibit 7.14.2-7) is displayed.
(5) When there is an input error, the error message will be displayed and the cursor positioned on the field in error.
  1. Correct the input error.

  2. Continue at (3), above.

Validity Checks
ITEM PROMPT DESCRIPTION
3(a) Determination Requested for May contain up to two requests. If entered, must be 1, 2, 3, 4, 6, 13, 14, 15, 23, 24, or 25. If item 3, 4, or 6 is entered, DTS will convert to 13, 14, 15, 23, 24, or 25 depending on the entry in 3(b).
  Restated? Must be entered for an AMENDMENT request, otherwise it will be ignored. Must be Y or N.
3(b) Has Plan Received a determination letter? Must be blank, Y, or N. May not be Blank if Determination Requested is blank.
3(c) Interested Parties? Must be blank, Y or N.
3(d) Contain Cash / Deferred Must be blank, Y or N. If Y is entered and type of plan is Defined Contribution, the 401(k) indicator will be sent to Employee Plans Master File (EPMF).
4(a) Name of Plan (Line 1) May or may not be entered. If entered, and Name of Plan is more than 35 characters , continue on Line 2. Do not break a word after exactly 35 characters, carry the full word or grouping to Line 2. For applications with an Employer/Sponsor Name of more than two lines (35 characters each) and a Plan Name which consists of the Employer/Sponsor Name plus a description of the plan, use only the description of the plan as the "Plan Name" .
    Examples:
    Employer/Sponsor Name:
Herman A. Dentist, DDS, and
Wilber B. Worker, DDS, PC
Plan Name:
Herman A. Dentist, DDS, and
Wilber B. Worker, DDS, PC,
Employees Money Purchase Plan
Plan Name entered should be:
Employees Money Purchase Plan
    All 35 positions of Line 1 do not have to be filled to continue on Line 2. Valid characters are any key on the keyboard except the "@" , however the first position must be alphabetic or numeric. No characters may follow two consecutive blanks, except blanks.
4(a) Name of Plan (Line 2) If entered, " Name of Plan (Line 1)" must entered. Valid characters are any key on the keyboard except the "@" . No characters may follow two consecutive blanks, except blanks.
4(b) Plan No Must be blank or numeric, but not zero.
4(c) Plan Yr Ends(mmdd) Must be blank or 1 - 12 (valid month). If N/A enter 12.
4(e) Total Participants Must be blank or numeric. Maximum entry is 999999. If N/A enter 0.
5 Defined Benefit / Defined Contribution Must be blank, A, C, D, E, F, G, M, N, O, P, S, T, U, or V.
6(a) Affiliated Service Group Must be blank, 1 or 2. If N/A, enter 2.
6(b) Controlled Group Must be blank, 1, or 2. If N/A, enter 2.
7 Type of Entity Must be blank, 1, 2, 3, 4 or 5. If N/A, enter blank.
  Is the Application Signed? Must be entered. Must be Y or N.

Exhibit 7.14.2-5 
Form 5307, Application for Determination for Adopters of Master or Prototype or Volume Submitter Plans

EP 5307 Screen
(1) The following screen is automatically displayed after successful completion of the EP Initial Screen (Exhibit 7.14.2-3) for all Form 5307 applications.
  1. Verify the Plan Name is correct.

  2. If a plan name is longer than two lines (with words wrapped to the next line) portions of the plan name could be lost from the fourth name line. Re-type the line with abbreviations.

EDS-CSS–618–93  EP DETERMINATION APPLICATION  FORM 5307
3 (a) Determination Requested for: _
  (b) Has Plan Received a Letter? _
  (c) Interested Parties? _
  (d) Contain Cash/Deferred Arrangements? _
4 (a) Name of Plan: ____________________
    ____________________
  (b) Plan No: __ (c) Plan Yr Ends(mm): __
      (e) Total Participants: ____
5 Defined Benefit/Contribution Plan: __
6 (a) Affiliated Service Group? __
  (b) Controlled Group? __
7 Plan Model Type: __
8 Type of Entity: __
Is the Application Signed? __
(2) Enter the fields according to the validity checks below.
(3) Press the F1 key.
(4) When there are no input errors, the EP Schedule Q screen (Exhibit 7.14.2-7) is displayed.
(5) When there is an input error, the error message will be displayed and the cursor positioned on the field in error.
  1. Correct the input error.

  2. Continue at (3), above.

Validity Checks
ITEM PROMPT DESCRIPTION
3(a) Determination Requested for May contain up to two requests. If entered, must be 1, 2, or 3. If 3 is entered, DTS will convert to 13 or 23 depending on the entry in 3(b).
3(b) Has Plan Received a Letter? Must be blank, Y, or N.
3(c) Interested Parties? Must be blank, Y or N.
3(d) Contain Cash / Deferred Arrangements? Must be blank, Y or N. If Y entered and type of plan is Defined Contribution, the 401(k) indicator will be sent to EPMF.
4(a) Name of Plan (Line 1) May be entered. If entered and Name of is more than 35 characters, continue on Line 2. Do not break a word after exactly 35 characters, carry the full word or group to Line 2. For applications with an Employer/Sponsor Name of more than two line (35 characters each) and a Plan Name which consists of the Employer/Sponsor Name plus a description of the plan, use only the description of the plan as the "Plan Name" .
    Example:
    Employer/Sponsor Name:
Herman A. Dentist, DDS, and
Wilber B. Worker, DDS, PC
Plan Name:
Herman A. Dentist, DDS, and
Wilber B. Worker, DDS, PC,
Employees Money Purchase Plan
Plan Name entered should be:
Employees Money Purchase Plan
    All 35 positions of Line 1 do not have to be filled to continue on Line 2. Valid characters are any key of the keyboard except the "@" however the first position must be alphabetic or numeric. No characters may follow two consecutive blanks, except blanks.
  Name of Plan (Line 2) If entered, " Name of Plan (Line 1)" must be entered. Valid characters are any key on the keyboard except the "@" . No characters may follow two consecutive blanks, except blanks.
4(b) Plan No Must be blank or numeric, but not zero.
4(c) Plan Yr Ends(mm) Must be blank or 1 - 12 (valid month). If N/A enter 12.
4(e) Total Participants Must be blank or numeric. Maximum entry is 999999. If N/A enter 0.
5 Defined Benefit / Defined Contribution Must be blank, A, C, D, E, F, G, M, N, O, P, S, T, U, or V.
6(a) Affiliated Service Group Must be blank, 1, or 2. If N/A enter 2.
6(b) Controlled Group Must be blank, 1, or 2. If N/A enter 2.
7 Plan Model Type Must be blank, 1, 2, or 3.
8 Type of Entity Must be blank, 1, 2, 3, 4 or 5. If N/A enter blank.
  Is the Application Signed? Must be entered. Must be Y or N.

Exhibit 7.14.2-6 
Form 5310, Application for Determination for Terminating Plan

EP 5310 SCREEN
(1) The following screen is automatically displayed after successful completion of the EP Initial Screen (Exhibit 7.14.2-3) for all Form 5310 applications.
  1. Verify the Plan Name is correct.

  2. If a plan name is longer than two lines (with words wrapped to the next line) portions of the plan name could be lost from the fourth name line. Re-type the line with abbreviations.

EDS-CSS-632  EP DETERMINATION APPLICATION  FORM 5310
3 (a) Interested Parties?: _(b) Date Notified:_/_/_
  (c) Has Plan Received a Letter? _(d) Any Amendments Since Last Letter? _
  (e) Contain Cash/Deferred Arrangements?_
4 (a) Name of Plan: ____________________
    ____________________
  (b) Plan No: __ (c) Plan Yr Ends(mm): __
      (e) Total Participants: ____
5 Defined Benefit/Contribution Plan: __
6 (a) Affiliated Service Group? __
  (b) Controlled Group? __ 7 Type of Entity: __
8 (a) Proposed Termination Date: _/_/_ (b) Will Funds be Distributed? _
  (c) Any Funds Returned to Employer? _Amount: _____
Is the Application Signed? _10 Reason for Termination: _
15 (f) Accumulated Funding Deficiency? _
(2) Enter the fields according to the validity checks below.
(3) Press the F1 key.
(4) When there are no input errors, the EP Schedule Q screen (Exhibit 7.14.2-7) is displayed.
(5) When there is an input error, the error message will be displayed and the cursor positioned on the field in error.
  1. Correct the input error.

  2. Continue at (3), above.

Validity Checks
ITEM PROMPT DESCRIPTION
3(a) Interested Parties? Must be blank, Y or N.
3(b) Date Notified May or may not be entered. If entered, must be a valid date (MMDDYYYY).
3(c) Has Plan Received a Letter? Must be blank, Y, or N.
3(d) Any Amendments Since Last Letter? Must be blank, Y, or N.
3(f) Contain Cash / Deferred Arrangements? Must be blank, Y or N. Section 401(k) indicator will not be sent to EACS at this time.
4(a) Name of Plan (Line 1) May or may not be entered. If entered, and Name of Plan is more than 35 characters, continue on Line 2. Do not break a word after exactly 35 characters, carry the full word or grouping to Line 2. For applications with an Employer/Sponsor Name of more than two lines (69 characters) and a the Plan Name consists of the Employer/Sponsor Name plus a description of the plan, use only the description of the plan as the "Plan Name" .
    Example:
    Employer/Sponsor Name:
Herman A. Dentist, DDS, and
Wilber B. Worker, DDS, PC
Plan Name:
Herman A. Dentist, DDS, and
Wilber B. Worker, DDS, PC,
Employees Money Purchase Plan
    Plan Name entered should be:
Employees Money Purchase Plan
All 35 positions of Line 1 do not have to be complete to continue on Line 2. Valid characters are any key on the keyboard except the "@" , however the first position must be alphabetic or numeric. No characters may follow two consecutive blanks, except blanks.
    Name of Plan (Line 2) If entered, "Name of Plan (Line 1)" must be entered. Valid characters are any key on the keyboard except the "@" . No characters may follow two consecutive blanks, except blanks.
4(b) Plan No Must be blank or numeric, but not zero.
4(c) Plan Yr Ends (mmdd) Must be blank or 1 - 12 (valid month). If N/A, enter 12.
4(e) Total Participants Must be blank or numeric. Maximum entry is 999999. If N/A, enter 0.
5 Defined Benefit / Defined Contribution Must be blank, A, C, D, E, F, G, M, N, O, P, S, T, U, or V.
6(a) Affiliated Service Group Must be blank, 1, 2 or 3. If N/A, enter 2.
6(b) Controlled Group? Must be blank, 1, or 2. If N/A, enter 2.
7 Type of Entity Up to 3 entries may be made. Each position, if entered, must be 1, 2, 3, 4 or 5.
8(a) Proposed Termination Date May or may not be entered. If entered, must be a valid date (MMDDYYYY).
8(b) Will Funds be Distributed? Must be blank, Y, or N.
8(c) Any Funds Returned to Employer? Must be blank, Y, or N.
  Amount Must be blank or numeric. Maximum entry is 9999999999 (10 digits).
  Is the Application Signed? Must be entered. Must be Y or N.
10 Reason for Termination Must be blank or A – F.
15(f) Accumulated Funding Deficiency? Must be blank, Y or N. If N/A, enter "N" EP 5310A MERGER/SPIN OFF/TRANSFER SCREEN.

Exhibit 7.14.2-7 
EP Schedule Q Screen

(1) The following screen is automatically displayed after successful completion of each application screen for Forms 5300, 5307, and 5310. See Exhibit 7.14.2-4 for Form 5300 applications, Exhibit 7.14.2-5 for Form 5307 applications, or Exhibit 7.14.2-6 for Form 5310 applications.
EDS-CSS-627 EP SCHEDULE Q FORM
Is Schedule Q attached? *** If N, press F1 now.
Enter the letter that describes the plan. *** If A, B, or I, press F1 now.
***For " 401(a)(17) Amendment" ONLY, enter Y and A above, respectively.
1 Using separate line of business rules?
2 Satisfy 401(a)(26)? (May be Blank for DC plans)
3 Benefits, rights or features available?
4 Disaggregated, permissively aggregated or restructured?
5 Identify coverage test being met.
6 Requesting determination for average benefit test.
7 Satisfy a design-based safe harbor?
8 Identify the safe harbor intended.
9 If Yes enter A, B, or C; if No enter N; otherwise leave blank.
10 Provide for a period of past service?
11 Part of a floor offset arrangement?
12 Required to submit a demo for definition of compensation?
13 Employee Contributions not allocated to separate accounts?
14 Identify method used for employer-provided benefit.
15 Identify method used to show benefit nondiscriminatory.
Hit F1: Execute F:10 Cancel
(2) Enter the fields according to the validity checks below.
(3) Press the F1 key.
(4) When there are no input errors, the EP Attachment Screen (Exhibit 7.14.2-8) will be displayed if a "Y" was entered in "Is an ATTACHMENT to the Form 5300, 5307, or 5310?" .
(5) If there is an input error, the error message will be displayed and the cursor positioned on the field in error.
  1. Correct the input error.

  2. Continue at (3), above.

Validity Checks
ITEM PROMPT DESCRIPTION
  FORM Display only field. The Form Number on EP Initial Screen.
  Is an Schedule Q attached? Required entry. Must be Y or N. If N is entered, press the F1 key to proceed to the Attachment Screen.
1 Is this a request for a determination on whether a plan that uses the qualified separate lines of business rules of section 414(r) satisfies the gateway test of section 410(b)(5)(B) or satisfies the special requirements for employer-wide plans? If entered, may be Y or N.
2 If this is a defined benefit plan and a ruling is desired under 410(b) complete line 5 of this schedule and either Forms 5300, line 13 or 5307, line 11, whichever is applicable? If entered, may be Y or N. May be Blank for DC plans.
3 Is this a request for a determination that specified benefits, rights, or features meet the nondiscriminatory current availability requirement? If entered, may be Y or N.
4 Is this a request for a determination regarding the plan being restructured, mandatorily disaggregated or permissively aggregated? If entered, may be Y or N.
5 Identify coverage test being met. If entered, may be Y or N.
6 If Form 5300 line 13 or Form 5307 line 11 is answered "No' is this a request for a determination regarding Regs. Section 1.410(b)-2(b)(3) average benefit test? If entered, may be Y or N.
7 If Form 5300 line 14 or Form 5307 line 12 is answered "No" , is this a request for a determination regarding nondesign-based safe harbor or a general test under 401(a)(4)? If entered, may be Y or N.
8 Identify the safe harbor intended. If entered, may be Y or N.
9 Also, enter the letter (A, B, or C) corresponding to the type of determination requested: A = General test, involving “safety valve” rule in Regulations section 1.401(a)(4)-3(c)(3) (defined benefit plans only) B = General test, not involving “safety valve” rule C = Nondesign-based safe harbor If entered, may be A, B or C.
10 Is this a request for a determination regarding a plan provision that provides for pre-participation or imputed service? If entered, may be Y or N.
11 Is this a request for a determination regarding a floor offset arrangement intended to satisfy the safe harbor in Regs. Section 1.401(a)(4)-8(d)? If entered, may be Y or N.
12 Is this a request for a determination that a definition of compensation is nondiscriminatory? If entered, may be Y or N.
13 Is this a request for a determination for a defined benefit plan with employee contributions not allocated to separate accounts? If entered, may be Y or N.
14 Identify method used for employer-provided benefit. If entered, may be A, B, C, D, E or F.
15 Identify method used to show benefit nondiscriminatory. If entered, may be A, B, C, D, E or F.

Exhibit 7.14.2-8 
EP Attachment Screen

(1) The following screen is automatically displayed after the Schedule Q screen (Exhibit 7.14.2-7) if an attachment was submitted with a Form 5300, 5307, or 5310.
(2) Each required attachment will be displayed. A "X" will be entered next to each attachment received.
EDS-CSS-628  EP DETERMINATION APPLICATION   FORM_
Enter X by each Attachment Received
   
  *See (3), below.
   
Hit F1: Execute F10: Cancel

(3) Each application will display one or more of the required attachments listed below:

Complete Copy of Plan
Explanation of Reason to Terminate
Completed Form 6088
Determination Letter
Coverage/Participation Completed
Statement Plan is Complete
Explanation of Termination Actions
Completed Form 5309
Plan or Adopt Agrmt for 5310
Joinder Agreement or Adopt Agreement
Opinion/Notif/Advisory Letter

(4) Enter an "X" next to each attachment received.

(5) Press the F1 key to execute the update of record.

(6) When there are no input errors, the EP/EO POA Screen (Exhibit 7.14.2-9) will be displayed.

(7) When there is an input error, the error message will be displayed and the cursor positioned on the field in error.

  1. Correct the input error.

  2. Continue at (3), above.

Validity Checks
ITEM PROMPT DESCRIPTION
  FORM Display only field. Will be the Form Number chosen in the EP Names Screen.
  Enter X by each Attachment Received If entered must be " X" .
    If Form 5309 is attached, enter "X" next to "Form 5309" .

Exhibit 7.14.2-9 
EP/EO POA Screen

(1) The following screen is automatically displayed after successful completion of the Schedule Q screen (Exhibit 7.14.2-7) or EP Attachment Screen (Exhibit 7.14.2-8), if applicable. The information is uploaded from LINUS. If information has not been transmitted from LINUS, enter the information according to the validity checks below.

EDS-CSS-609 EP/EO Determination Form___
POWER OF ATTORNEY / APPOINTEE FORM 2848 / FORM 8821 / OTHER AUTHORIZATION
(1) Name: ____________________
  ____________________
Address: ____________________
City: ___________State:_Zip:___–__
(2) Name: ____________________
  ____________________
Address: ____________________
City: ___________State:_Zip:___–__
Hit F1: Execute

(2) Enter the fields according to the validity checks below.

(3) Press the F1 key.

(4) When there are no input errors:

  1. The application is complete. An application complete message and the Case Number will be displayed at the bottom of the screen.

  2. Record the Case Number to be able to associate the Transmittal Sheet or other document with the case file later.

  3. Press the F1 key. The database will be searched for a possible duplicate entry.

  4. If a duplicate is found, an error is displayed.

  5. If a duplicate is not found the Print Format/Selection Screen (Exhibit 7.14.2-10) will be displayed.

(5) When there is an input error, the error message will be displayed and the cursor positioned on the field in error.

  1. Correct the input error.

  2. Continue at (3), above.

Note:

Do not enter information on the POA Screen unless the POA is valid. A notary or statement that POA is not disbarred is no longer required.

Validity Checks
ITEM PROMPT DESCRIPTION
1 FORM Display only. Will be the Form Number chosen in EP Initial Screen.
2 (1) Name (Line 1) May or may not be entered. If POA Name is more than 35 characters, continue on Line 2. Do not break a word after exactly 35 characters, carry the full word or grouping to Line 2. All 35 positions of Line 1 do not have to be filled to continue on Line 2. Valid characters are any key on the keyboard except the "@" , however the first position must be alphabetic or numeric.
3 Name (Line 2) May or may not be entered. If entered, "(1) POA Name (Line 1)" must be entered. Valid characters for any key on the keyboard except the "@" , however if any data is entered, the first position must be alphabetic or numeric. No characters may follow two consecutive blanks except blanks.
4 Address May or may not be entered. If entered, the first position must be alphabetic or numeric. The valid characters are any key on the keyboard except the "@" . The first position must not be blank. No consecutive characters may follow two blanks except blanks.
5 City Must be entered if "(1) POA Name (Line 1)" is entered. The valid characters are any key on the keyboard except the "@" . The first position must not be blank. No consecutive characters may follow two blanks except blanks. If this is a MILITARY address, FPO or APO must be entered on this line if State is "AA" , "AE" or "AP" .
6 State Must be entered if "(1) POA Name (Line 1)" is entered. Must be a valid state abbreviation or, for foreign addresses, a period followed by a blank (. ). If this is a MILITARY address, enter the following:
    State Code Geographic Region
    AA No & So America
    AE Europe
    AP Pacific
7 Zip Must be entered if "(1) POA Name (Line 1)" is entered. Must be all numeric. The number making up the first five positions must be greater than 00600. If this is a Military address, the zip code must be in the following ranges:
    State Code Zip Code Range
    AA 34001–34099
    AE 09001–09899
    AP 96201–96699
    A validity check is executed on EDS to verify the state and zip code. If an invalid zip code is entered, the system message will ask you to verify the current zip code or correct.
8 (2) Name (Line 1) See (1) POA Name (Line 1), item 2, above.
9 (2) Name (Line 2) See (1) POA Name (Line 2), item 3, above.
10 Address See Address, item 4, on the previous page.
11 City See City, item 5, above.
12 State See State, item 6, above.

Exhibit 7.14.2-10 
Print Format/Selection Screen

(1) The following screen is automatically displayed after successful completion of the POA Screen, the Print Label screen or the Reprint Transmittal Sheet screen.

EDS-FMS-20  Print Format/Selection
   
  * Print Mode _
  * Device Number _
  * Number of Copies _
   

(2) Enter the fields according to the validity checks below.

(3) Press the F1 key.

(4) When there are no input errors, the DTS Main Menu (Exhibit 7.14.2-1) will be displayed.

(5) If there is an input error, the error message will be displayed and the cursor positioned on the field in error.

  1. Correct the input error.

  2. Continue at (3), above.

Validity Checks
ITEM PROMPT DESCRIPTION
1 Print Mode Must be entered. Valid entries are T, S, and 1–9.
    T - Text printer
S - Slave printer
1-9 - Local print routines
    (District will provide instructions for the use of options 1 - 9)
2 Device Number Must be entered if Print Mode is T. Must be numeric.
3 Number of Copies If not entered, one copy will be printed. Must be numeric.

Exhibit 7.14.2-11 
Reprint Transmittal Sheet Screen

(1) The screen below is displayed when option (2) is selected from the DTS Main Menu (Exhibit 7.14.2-2) (can also be accessed using option 5 on the ICS Main Menu (IRM 7.14.5). A transmittal sheet (Form 8326 , EDS EP/EO Case Transmittal) may be printed after the case has been transcribed and is usually attached to the front of the case. Up to 20 transmittal sheets may be requested at one time. Reprint Transmittal Sheet verifies each Case Number at a time to see if it exists on EDS. Messages will be displayed when a Case Number cannot be found.

EDS-CSS-652 REPRINT TRANSMITTAL SHEET
Enter Case Number(s):  
 _____ _____ _____ _____
 _____ _____ _____ _____
 _____ _____ _____ _____
 _____ _____ _____ _____
 _____ _____ _____ _____
Hit F1:Execute F10:Exit

(2) Enter the fields according to the validity checks below.

(3) Press the F1 key. The case numbers will be saved in a buffer.

(4) When there is an input error, the error message will be displayed and the cursor positioned on the field in error.

  1. Correct the input error.

  2. Continue at (3), above.

(4) When there are no input errors and:

  1. All case numbers are found on EDS, a blank Reprint Transmittal screen will be displayed to enter up to 20 case numbers. When printing of transmittals have been completed continue at (6), below.

  2. A case number is not found. A "record not found" message will be displayed, continue at (5) below.

(5) Verify the case number was entered correctly.

  1. If it was not, correct the case number and press the F1 key for the change to be considered.

  2. If the case number was correct, disregard message. The case number that was not found will be skipped and all other transmittal sheets will be processed. These applications must be re-entered in DTS.

(6) After pressing the F1 key a blank screen will be displayed with a message to press the F5 key to process and print the transmittals requested. Continue at (3) above if there are additional case numbers to enter. If there are no more case numbers to enter press the F5 key. The Printer Format/Selection screen (Exhibit 7.14.2-10) is displayed.

Validity Checks
ITEM PROMPT DESCRIPTION
1 Enter Case Numbers Must be numeric. Must be a case number in the EDS system.


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