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Revised Form 5300, Application for Determination for Employee Benefit Plan January 2017

Form 5300, Application for Determination for Employee Benefit Plan has undergone major revisions reducing it by seven pages. Plan sponsors submit Form 5300 to request a determination letter from the IRS on the qualification of their defined benefit or defined contribution plan and the exempt status of any related trust. Beginning January 1, 2017, applicants should’ve used the newest revision 1-2017 to file an initial determination letter application. However, applicants permitted to submit under cycle A3, under Revenue Procedure 2007-44, should use the prior version of Form 5300 (Rev. 12-2013)

Many of the form revisions reflect changes affecting individually designed plans described in Rev. Proc. 2016-37, including elimination of the 5-year remedial amendment cycles, and generally limiting determination letter requests to initial and terminating plan qualification. Additionally, sponsors may submit determination letter requests for a partial termination regardless of their ability to request determination letters for their plan document. Many other changes are intended to reduce burdens on filers. IRS will return applications submitted after December 31, 2017, per Rev. Proc. 2016-37, filed on a Form 5300 revision date other than January 2017. 

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