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Form 5310, Application for Determination for Terminating Plan, and Instructions for Form 5310 -- 19-JAN-2017

The form and instructions will be revised to reflect the changes in Rev. Proc. 2016-37. The revised form simplifies the information plan sponsors must provide and is expected to reduce the taxpayer burden in filling out the form.

Plan amendments required to be adopted to reflect qualification requirements that apply as of the date of termination must be adopted in connection with the plan termination regardless of whether such requirements are included on a Required Amendments List. Treasury and the IRS intend to publish annually a Required Amendments List that generally applies to changes in qualification requirements that become effective on or after January 1, 2016. The Required Amendments List establishes the date that the remedial amendment period expires for changes in qualification requirements contained on the list.

Page Last Reviewed or Updated: 19-Jan-2017