Instructions for Form 5310

(Rev. May 2023)

Application for Determination for Terminating Plan

Department of the Treasury

Internal Revenue Service

Section references are to the Internal Revenue Code unless 

otherwise noted.

Future Developments

For the latest information about developments related to 

Form 5310 and its instructions, such as legislation enacted 

after they were published, go to IRS.gov/Form5310.

What’s New

The form and the instructions have been updated to include 

403(b) plans.

Note. Rev. Proc. 2023-4 contains the guidance under which 

the determination letter (DL) program is administered. The 

Rev. Proc. is updated annually and can be found in the 

Internal Revenue Bulletin (I.R.B.). The application should be 

filed under Rev. Proc. 2022-40, 2022-47 I.R.B. 487 (with 

respect to individually designed plans), available at 

IRS.gov/irb/2022-47_IRB#RP-2022-40, or Part III of Rev. 

Proc. 2016-37, 2016-29 I.R.B. 136 (with respect to 

pre-approved plans), available at IRS.gov/irb/

2016-29_IRB#RP-2016-37.

Review these documents before completing the 

application.

Disclosure Request by Taxpayers

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, or 

Form 8821, Tax Information Authorization, for this purpose. 

See Pub. 947, Practice Before the IRS and Power of 

Attorney, for more information.

Public Inspection

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.

General Instructions

Purpose of Form

File Form 5310 to request a DL as to the qualified status 

(under section 401(a) or section 403(a)) of a pension, 

profit-sharing, or other deferred compensation plan upon 

plan termination.

Type of Plan

• A deferred compensation plan under section 403(b).

• A defined contribution (DC) plan is a plan that provides 

an individual account for each participant and for benefits 

based only on:

1. The amount contributed to the participant's account; 

and

2. Any income, expenses, gains and losses, and any 

forfeitures of accounts of other participants that may 

be allocated to the participant's account.

• A defined benefit (DB) plan is any plan that is not a DC 

plan.

Who May File

This form may be filed by any of the following:

• Any plan sponsor or administrator of any pension, 

profit-sharing, or 403(b) plan (other than a 

multi-employer plan covered under Pension Benefit 

Guaranty Corporation insurance) may file this form to ask 

the IRS to make a determination on the plan's 

qualification status at the time of the plan's termination.

Use Form 5300, Application for Determination for 

Employee Benefit Plan, instead of Form 5310 if the plan 

sponsor or administrator is filing for a determination but will 

continue to maintain the trust after termination.

Who May Not File

This form may not be filed for the following:

• A multi-employer plan covered by PBGC insurance.

• A request on a determination on the plan's qualification 

status for a partial termination.

• A member of an affiliated service group (ASG). A plan 

sponsor who is not certain if they are a member of an 

ASG should not file Form 5310.

Note. In the above cases, use Form 5300 instead of 

Form 5310.

• An application that is not filed in connection with the plan 

termination.

Note. An application is deemed to be filed in connection 

with plan termination if it is filed no later than the later of 1 

year from the effective date of termination or 1 year from 

the date on which the action terminating the plan is 

adopted. The application cannot be filed later than 12 

months from the date of distribution of substantially all 

plan assets in connection with the termination of the plan.

How To File

As of April 16, 2021, the IRS requires that Form 5310 be 

completed and submitted through Pay.gov.

To submit Form 5310, you must:

1. Register for an account on Pay.gov,

2. Enter “5310” in the search box, select Form 5310, and

3. Complete the form.

Pay.gov can accommodate only one uploaded file. 

Consolidate your attachments into a single PDF file, which 

cannot exceed 15MB. If your PDF file exceeds 15MB, 

remove any items over the limit and fax documents to 

844-255-4818. Be sure the Pay.gov tracking ID number is 

listed on the fax coversheet along with the EIN, applicant 

name, and plan name. Size of fax should not exceed 150MB. 

You may split a large fax by sending separate smaller faxes. 

Apr 24, 2023 Cat. No. 49984R
You may fax the Employee Plans Customer Service line at 

855-244-1311 if you want to confirm your fax or faxes have 

been delivered.

How To Complete the Application

The application must be completed and digitally signed by 

the employer, plan administrator, or authorized 

representative. The signature must be accompanied by the 

title or authority of the signer and the date.

Note. Rev. Proc. 2023-4 publishes the guidance under 

which the DL program is administered. It is updated annually 

and can be found in the I.R.B.

What To File

All applications must be accompanied by the following:

1. A completed Form 5310.

2. A copy of the plan's last DL, if applicable.

3. A copy of the opinion or advisory letter for the 

pre-approved plan, and/or adoption agreement and all 

required attachments and statements.

4. A copy of all amendments made since the last 

cumulative list listed on the last DL or plan document, if 

applicable.

Note. For 403(b) plans, documents prior to the 2009 

calendar year will not be requested. See Notice 2009-3.

5. A copy of any compliance statement(s) or closing 

agreement(s) regarding this plan made after the last DL.

6. A statement explaining how the amendments affect or 

change this plan or any other plan maintained by the 

employer.

7. Copies of all records of actions taken to terminate the 

plan.

8. Form 6088, Distributable Benefits From Employee 

Pension Benefit Plans, for all DB plans or underfunded 

DC plans.

Note. A multiple-employer plan must submit a Form 

6088 for each employer who has adopted the plan.

Note. If the plan does not have a DL for the preceding RAC, 

the plan sponsor must include with this application filing 

copies of interim and discretionary amendments adopted for 

the preceding cycle.

Note. A terminating plan generally does not have to be 

restated. However, the Service has the discretion to request 

copies of any amendments during its review of a terminating 

plan. A plan that terminates after the effective date of a 

change in law, but prior to the date that amendments are 

otherwise required, must be amended to comply with the 

applicable provisions of law from the date on which such 

provisions become effective with respect to the plan. The 

plan must be amended in connection with the plan 

termination to comply with those provisions of law that 

become effective with respect to the plan or before the date 

of plan termination, including any amendments made after 

the date of termination that were required in order to obtain a 

favorable DL. See also the instructions to line 3f.

See Procedural Requirements Checklist of this form to 

ensure that your package is complete before submitting it.

Specific Instructions

Line 1. Enter the name, address, and telephone number of 

the plan sponsor/employer.

A plan sponsor means:

• In the case of a plan that covers the employees of one 

employer, the employer;

• In the case of a plan sponsored by two or more entities 

required to be combined under section 414(b), (c), or 

(m), one of the members participating in the plan; or

• In the case of a plan that covers the employees and/or 

partner(s) of a partnership, the partnership.

Note. The name of the plan sponsor/employer should be the 

same name that is used when the Form 5500 series annual 

return/report is filed for this plan, if applicable. The type of 

employer that can sponsor a 403(b) plan is defined in 

Regulations section 1.403(b)-2(b)(8). Line 1a is limited to 70 

characters.

Line 1f. Enter the 9-digit employer identification number 

(EIN) assigned to the plan sponsor/employer or the 

organization sponsoring the 403(b) plan. For a 401(a) plan, 

this should be the same EIN that is used when the Form 

5500 series annual return/report is filed for this plan, if 

applicable. For a multiple-employer plan, the EIN should be 

the same EIN that is used by the participating employer when 

Form 5500 is filed by the employer.

Do not use a social security number or the EIN of the 

trust.

Line 1i. Enter the two digits representing the month the 

employer's tax year ends.

Lines 1j through 1m. If a foreign entity, follow the country's 

practice for entering the name of the city or town, province/

county, and the postal code.

Line 2. The contact person will receive copies of all 

correspondence as authorized in a Form 2848 or Form 8821. 

Either complete the contact's information on this line, or mark 

the box and attach a completed Form 2848 or Form 8821.

Lines 2h through 2k. If a foreign contact, follow the 

country's practice for entering the name of the city or town, 

province/county, and the postal code.

Line 3a. This field is limited to 70 characters, including 

spaces. Fill in the name as it should appear on the DL to the 

extent permitted. Keep in mind that “Employees” and “Trust” 

are not necessary in the plan name and will be left off if 

space does not permit.

Line 3b. Enter the three-digit plan number. This should be 

the same number that is used when the Form 5500 annual 

series return/report is filed.

Line 3c. Plan month means the month in which the plan year 

ends. Enter the two-digit month (MM).

Line 3e. Enter the total number of participants. A participant 

is:

1. Any employee participating in the plan, including 

employees under a section 401(k) qualified cash or 

deferred arrangement or 403(b) plan who are eligible but 

do not make elective deferrals,

2. Retirees and other former employees who have a 

nonforfeitable right to benefits under the plan, and

CAUTION

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3. The beneficiaries of a deceased employee who is 

receiving or will in the future receive benefits under the 

plan. Include one beneficiary for each deceased 

employee regardless of the number of individuals 

receiving benefits.

Example. Payment of a deceased employee's benefit to 

three children is considered a payment to one beneficiary.

Line 3f and g. See Notice 2002-1, 2002-2 I.R.B. 283 (as 

amplified by Notice 2003-49, 2003-32 I.R.B. 294, and Notice 

2017-1, 2017-2 I.R.B. 367), for further details, including how 

to determine compensation.

Line 4b. An individually designed plan is eligible for the 

6-year remedial amendment cycle (RAC) if the employer that 

sponsors the plan and the sponsor of a pre-approved M&P or 

VS plan document jointly executed Form 8905, Certification 

of Intent To Adopt a Pre-approved Plan, before the end of the 

plan's 5-year RAC. An individually designed plan is also 

eligible for the 6-year cycle under certain other 

circumstances set forth in section 17 of Rev. Proc. 2007-44.

Line 5. Attach copies of records of all actions taken to 

terminate the plan, such as board of directors’ resolutions, 

etc.

Line 5b(1). Check “No” only if there will be no reversion of 

plan assets to the employer.

Line 6a. A Pension Equity Plan (PEP) is a DB plan which, 

rather than or in addition to expressing the accrued benefit as 

a life annuity commencing at normal retirement age, defines 

benefits for each employee as an amount equal to an 

accumulated percentage of final pay. Benefits are generally 

described as a percentage of final pay with the percentage 

determined as the accumulation of percentage points or 

lump-sum credits received for each year of service. 

Generally, the accumulated percentage points or lump-sum 

credits are multiplied by final average or career average 

compensation to determine the lump-sum amount.

A cash balance plan is a DB plan which, rather than or in 

addition to expressing the accrued benefit as a life annuity 

commencing at normal retirement age, defines benefits for 

each employee in terms more common to a DC plan, that is, 

as a single-sum distribution amount equal to the employee’s 

hypothetical account balance. Benefits consist of an 

accumulation of hypothetical allocation credits to an account 

plus hypothetical accumulated interest credits on that 

account.

Line 6b(2). If the plan’s normal retirement age is below 62, 

the employer (or trustees in the case of a multi-employer 

plan) must submit a signed statement that this is a good faith 

determination of the typical retirement age for the industry in 

which the covered workforce is employed. See Regulations 

section 1.401(a)-1. If this is a governmental plan, leave blank.

Line 7. If “Yes,” complete only applicable sections of this 

form. Governmental plans under section 414(d) are exempt 

from certain qualification requirements and are deemed to 

satisfy certain other qualification requirements under certain 

conditions. For example, the nondiscrimination rules, 

minimum participation rules, top heavy rules, and minimum 

funding standards do not apply to governmental plans. In 

addition, such plans meet the vesting rules if they meet the 

pre-ERISA vesting requirements.

Line 8. If a church plan has not made such an election, 

complete only the portions of this form that apply.

A church plan (for which no special election under section 

410(d) has been made) is ordinarily not subject to various 

qualification requirements. Section provisions that do not 

apply to a nonelecting church plan include section 410 

(relating to minimum participation standards), section 411 

(relating to minimum vesting standards), section 412 (relating 

to minimum funding standards for pension plans), and 

section 4975 (relating to prohibited transactions). In addition, 

provisions relating to joint and survivor annuities, mergers 

and consolidations, assignment or alienation of benefits, time 

of benefit commencement, certain social security increases, 

withdrawals of employee contributions, and distributions after 

plan termination, respectively, also do not apply.

Line 9. If “Yes,” attach a statement that provides the 

following:

1. Name of plans involved,

2. Type of plan,

3. Date of merger, consolidation, spinoff, or a transfer of 

plan assets or liabilities, and

4. Verification that each plan involved was qualified at the 

time of the merger, consolidation, spinoff, or a transfer of 

plan assets or liabilities.

Note. Verification includes a copy of a prior DL, if any, 

the appropriate opinion or advisory letter, and adoption 

agreement/plan document. Otherwise, provide a signed 

and dated copy of the most recent restatement and any 

subsequent amendments.

The plan and amendments submitted to verify the 

plan was qualified prior to the merger, consolidation, 

spinoff, or a transfer of plan assets or liabilities are for 

information purposes only and will not be ruled on.

If applicable, file Form 5310-A, Notice of Plan Merger 

or Consolidation, Spinoff, or Transfer of Plan Assets or 

Liabilities; Notice of Qualified Separate Lines of 

Business, 30 days prior to the merger, consolidation, or 

transfer of assets or liabilities.

Note. A termination/reestablishment transaction occurs 

when an employer terminates an overfunded DB plan, 

receives the excess assets, and then establishes a new 

DB plan covering the active employee.

Line 10. Check “Yes” and attach an explanation if the plan 

has any matter pending before:

1. The Internal Revenue Service (including the Voluntary 

Compliance Program),

2. The Department of Labor,

3. The Pension Benefit Guaranty Corporation (PBGC), or

4. Any court (including bankruptcy court).

The attachment should include a contact person's name 

and telephone number and agency or court.

Line 16. If “Yes,” attach a statement identifying the plan 

sections that satisfy the safe harbor (including, if applicable, 

permitted disparity requirements) and specify which of the 

following regulations is intended to be satisfied.

1.401(a)(4)-2(b)(2) DC plan with uniform allocation 

formula.

1.401(a)(4)-3(b)(3) unit credit DB plan.

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1.401(a)(4)-3(b)(4)(i)(C)(1) unit credit DB fractional rule 

plan.

1.401(a)(4)-3(b)(4)(i)(C)(2) flat benefit DB plan.

1.401(a)(4)-3(b)(5) insurance contract plan.

Line 17. If “Yes,” attach a separate statement providing the 

name, EIN, and plan type of the other plan, and a copy of 

pertinent plan provisions from the related plan regarding the 

offset.

Line 18. If this is a request for an individually designed plan 

that consists of a DB plan and a qualified cash or deferred 

arrangement, submit two Forms 5300 and two applicable 

user fees and provide an attachment with the plan sponsor/

employer EIN and plan number of the other plan.

Line 19. Section 3001 of the Employee Retirement Income 

Security Act (ERISA) requires the applicants subject to 

section 410 to provide evidence that each employee who 

qualifies as an interested party has been notified of the filing 

of the application. If “Yes” is checked, it means that each 

employee has been notified as required by Regulations 

section 1.7476-1. If this is a one-person plan or if this plan is 

not subject to section 410, a copy of the notice is not required 

to be attached to this application. If “No” is checked or this 

line is blank, the application will be returned.

Rules defining “interested parties” and the form of 

notification are in Regulations section 1.7476-1.

Line 20. If the plan involves a section 401(h) feature, 

reference the feature in the cover letter and note that this 

feature is part of the termination application. The cover letter 

must specifically state the location of plan provisions that 

relate to the section 401(h) feature.

Line 21. If the plan has been restated to change the type of 

plan under Regulations section 1.401-1, check “Yes” and 

attach a statement explaining the change.

Line 22. The accrued benefits of a plan participant may not 

be reduced on plan termination. A plan amendment 

(including an amendment terminating a plan) that effectively 

eliminates or reduces an early retirement benefit or a 

retirement type subsidy for benefits attributable to 

pre-amendment service is treated as reducing the accrued 

benefit of a participant if subsequent to termination the 

participant could satisfy the conditions necessary to receive 

such benefits. See section 411(d)(6), Regulations section 

1.411(d)-3, and Rev. Rul. 85-6, 1985-1 C.B. 133.

Line 23. This question applies to single employer DB plans 

that must comply with section 436. Skip to line 26 if this does 

not apply. A DB plan must attach copies of the Adjusted 

Funding Target Attainment Percentage (AFTAP) 

certification(s) and the Schedule SB (Form 5500), 

Single-Employer Defined Benefit Plan Actuarial Information, 

for the year of termination and the prior two years. Also, see 

Notice 2012-46, 2012-30 I.R.B. 86 for additional information 

concerning notice requirements of ERISA 101(j).

Line 28. If the answer to this item is “Yes,” attach a list that 

includes the:

1. Name(s) of the plan sponsor(s),

2. Employer or sponsor(s) EIN(s),

3. Administrator's identification number(s),

4. Plan number(s),

5. An explanation of the transaction(s) including:

a. The amount(s) of any reversion(s),

b. The date(s) of termination, and

c. The reason(s) for termination.

Line 37. Enter the number that corresponds to the 403(b) 

eligible employer defined in Regulations Section 

1.403(b)-2(b)(8):

Enter 1 if the eligible employer is a tax-exempt organization 

under 501(c)(3) including but not limited to a church defined 

under 3121(w)(3)(A) or Qualified church-controlled 

organizations under 3121(w)(3)(B).

Enter 2 if the eligible employer is a State, as defined by 

Regulations Section 1.403(b)-2(b)(20), a political subdivision 

of a State, or any agency or instrumentality of a State with 

respect to an employee performing services in a public 

school, as defined by Regulations Section 1.403(b)-2(b)(14).

Enter 3 if the eligible employer is the employer of a minister 

described in section 414(e)(5)(A), but only with respect to the 

minister or a self-employed minister described in 414(e)(5)

(A).

Line 38. Check “Yes” if the eligible employer is a 501(c)(3) 

organization that satisfies the requirements of section 

3121(w)(3)(B).

Line 39. Check “Yes” if the church-controlled organization is 

a non-QCCO as defined in section 414(c)(2)(B).

Note: A “Yes” answer means the plan is maintained by a 

church-controlled tax-exempt organization under 501(c)(3) 

that is not a qualified church-controlled organization.

Line 40. Check “Yes” if the plan is a church plan under 

section 414(e) that hasn't made a section 410(d) election.

Line 41. Check “Yes” if this plan allows for employee 

after-tax contributions.

Line 42. Check “Yes” if this plan offers elective deferrals.

Line 43. Check “Yes” if this plan offers matching 

contributions.

Line 44. Check “Yes” if this plan allows for non-elective 

employer contributions other than matching contributions.

Line 45. Check “Yes” if this plan sponsor has less than 

1,000 employees.

Line 46. Check “Yes” if this plan is sponsored by an 

educational organization as defined in section 170(b)(1)(A) in 

which the employee contributions were contributed to a 

credit union described in section 501(c)(14) that maintains 

separate nonforfeitable special share accounts for each 

employee. A plan established on or before May 17, 1982 has 

grandfathered status for accounts administered by the credit 

union but no employee first covered by the plan after May 17, 

1982 is covered by Revenue Ruling 82-102, 1982-1 C.B. 62. 

A “Yes” answer is also required if the submitted plan was 

established by a church-related organization and was a 

defined benefit plan effective September 3, 1982 when 

403(b) treatment was established.

Line 47. Check “Yes” if distributions of all accounts have 

been made as either (1) delivery of a fully paid (individual) 

annuity contract, (2) delivery of a certificate of fully paid 

benefits under a group annuity contract, or (3) distributions in 

cash or in kind of the investments held in section 403(b)(7) 

custodial accounts.

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Line 48. Check “Yes” if the plan administrator will distribute 

to an individual custodial account in-kind per Rev. Rul. 

2020-23, 2020-47 I.R.B. 1028 if the participants or 

beneficiary does not elect a distribution.

Line 49. Check “Yes” if all participants are fully vested in 

accordance with 1.403(b)-10(a). To the extent a contract fails 

to satisfy the nonforfeitability requirement of 1.403(b)-3(a)(2) 

as of the date of plan termination, the contract is not, and 

cannot later become, a 403(b) contract.

Line 50. Check “Yes” to attest that the employer satisfies the 

applicable termination requirements provided in Regulations 

section 1.403(b)-10(a).

Line 51. Check “Yes” if a plan-to-plan transfer has occurred 

as defined under 1.403(b)-10(b).

Line 52. 

1. A custodial account is defined in 1.403(b)-8(d)(2) as a 

plan, or separate account under a plan, in which an 

amount attributable to section 403(b) contributions (or 

amounts rolled into a section 403(b) contract, as 

described in 1.403(b)-10(d) is held by a bank or a person 

who satisfies the conditions in section 401(f)(2) if the 

conditions in 1.403(b)-8(d)(2)(i) through (iv) are satisfied.

2. Individual annuity contracts are annuity contracts 

defined in 1.403(b)-8(c).

3. A Group Annuity Contract is a single annuity contract 

which separately accounts for the assets at the 

participant level.

4. A retirement income account is a defined contribution 

sponsored or maintained by a church, or a 

church-related organization, pursuant to a plan defined 

in Regulations Section 1.403(b)-9(a).

Line 53. If “adverse business conditions” is checked as the 

reason for termination, attach an explanation detailing the 

conditions that require termination of the plan.

Line 55a. A dropped participant means any participant who 

has terminated employment even if their benefits have not 

been distributed.

Enter the number of participants who separated from 

vesting service with less than 100% vesting in their accrued 

benefit or account balance. If there is a 20% reduction in 

participants for any period, attach an explanation as to why 

this would not constitute a partial termination.

Line 56b. Regulations section 1.401(a)-20, Q&A-2 provides, 

in part, that the requirements of sections 401(a)(11) and 417 

apply to the payments under annuity contracts, not to the 

distributions of annuity contracts.

Line 57b. Enter the amount of forfeitures for each of the plan 

years on the chart. If these forfeitures resulted from a cashout 

for a year not listed on line 19, attach a statement indicating 

the year of the cashout.

Line 57c. Enter the amount of transfers and rollovers 

received from qualified plans (under section 401(a) and/or 

conduit IRAs) for each of the plan years entered. Submit 

proof that any rollovers or asset transfers received were from 

a qualified plan or IRA (for example, DL and timely interim 

amendments).

Line 59. Complete the statement showing the estimated fair 

market value of the plan assets and liabilities as of the 

proposed date of termination or the latest valuation date.

Include and clearly identify all liabilities (other than 

liabilities for benefit payments due after the date of plan 

termination) that are unpaid as of the proposed termination 

date or that are paid or payable from plan assets after the 

proposed date of plan termination under the provisions of the 

plan.

Liabilities include expenses, fees, other administrative 

costs, and benefit payments due and not paid before the 

proposed termination date or latest valuation date.

Line 59c(4). Include investment securities issued by a 

corporate entity at a stated interest rate repayable on a 

particular future date such as most bonds, debentures, 

convertible debentures, commercial paper, and zero coupon 

bonds. Do not include debt securities of governmental units 

or municipalities.

Line 59c(7)(A). Include the current value of real property 

owned by the plan which produces income from rentals, etc. 

Do not include this property on line 21e (building equipment, 

and other property used in plan operations).

Line 59c(9) and (10). Attach a list of outstanding loans from 

the plan. Include the following information:

1. Signed and dated loan agreement.

2. Dollar amount of each loan(s).

3. Date of loan.

4. Balance of the loan at the date of termination.

5. Account balance prior to the date of the loan.

6. Identify all disqualified persons as described by section 

4975(e).

7. Amortization.

8. Repayment Schedule.

Line 59c(12). Include allocated and unallocated contracts 

including plan-owned life insurance.

Line 59i. “Acquisition indebtedness” for debt-financed 

property other than real property, means the outstanding 

amount of the principal debt incurred:

1. By the organization in acquiring or improving the 

property,

2. Before the acquisition or improvement of the property if 

the debt was incurred only to acquire or improve the 

property, or

3. After the acquisition or improvement of the property if the 

debt was incurred only to acquire or improve the 

property and was reasonably foreseeable at the time of 

such acquisition or improvement. For more details, see 

section 514(c).

How To Get Forms,

Publications, and Assistance

Getting tax forms, instructions, and publications. Go 

to IRS.gov/Forms to view, download, or print all the forms, 

instructions, and publications you may need. Or, you can go 

to IRS.gov/OrderForms to place an order.

Getting answers to your tax questions. If you have a 

tax question not answered by this publication, go to the IRS 

Interactive Tax Assistant page at IRS.gov/Help/ITA where 

you can find topics by using the search feature or viewing the 

categories listed

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For questions regarding this form, call Employee Plans 

Customer Service toll free at 877-829-5500.

Privacy Act and Paperwork Reduction Act Notice. We ask for the information on this form to carry out the Internal Revenue 

laws of the United States. Under sections 401, 403, 410, 411, 412, and 414 and their regulations, it is our legal right to ask for 

this information. Section 6109 requires you to provide your identifying number. You are not required to have your plan's 

qualification status determined by the IRS. However, if you want your plan's qualification status determined by the IRS, you are 

required to give us the information on this form. We need it to determine your plan's qualification status at the time of the plan's 

termination. Your failure to provide all of the information requested may prevent processing of this form. Providing false 

information may subject you to penalties. We may disclose this information to the Department of Justice for civil or criminal 

litigation, and to cities, states, the District of Columbia, and U.S. commonwealths or possessions for use in the administration of 

their tax laws. We may also disclose this information to federal and state agencies to enforce federal nontax criminal laws, or to 

federal law enforcement and intelligence agencies to combat terrorism.

You are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless 

the form displays a valid OMB control number. Books or records relating to a form or its instructions must be retained as long 

as their contents may become material in the administration of any Internal Revenue law. Generally, tax returns and return 

information are confidential, as required by section 6103.

The time needed to complete and file the forms listed below will vary depending on individual circumstances. The estimated 

average times are:

Recordkeeping Learning about the law or the 

form

Preparing, copying, 

assembling, and 

sending the form to the 

IRS

Form 5310 57 hr., 9 min. 18 hr., 58 min. 20 hr., 44 min.

Form 6088 5 hr., 44 min. 1 hr., 12 min. 1 hr., 20 min.

Comments and suggestions. We welcome your comments about this publication and suggestions for future editions.

You can send us comments through IRS.gov/FormComments. Or, you can write to the Internal Revenue Service, Tax Forms 

and Publications, 1111 Constitution Ave. NW, IR-6526, Washington, DC 20224.

Although we can't respond individually to each comment received, we do appreciate your feedback and will consider your 

comments and suggestions as we revise our tax forms, instructions, and publications. Don’t send tax questions, tax returns, or 

payments to the above address.

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