The form you are looking for begins on the next page of this file. Before viewing it, 

please see the important update information below.

New Mailing Address

The mailing address for certain forms have change since the forms were last published. 

The new mailing address are shown below. 

Mailing Address for Forms 1023, 1024, 1024-A, 1028, 5300, 5307, 5310, 5310-A, 5316, 

8717, 8718, 8940:

Internal Revenue Service 

TE/GE Stop 31A Team 105 

P.O. Box 12192 

Covington, KY 41012–0192

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Internal Revenue Service 

7940 Kentucky Drive 

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Form 5316

(June 2011)

Department of the Treasury 

Internal Revenue Service

Application for Group or 

Pooled Trust Ruling

(Under section 401(a) and 501(a) of the Internal Revenue Code)

OMB No. 1545-2166

Review the Procedural Requirements Checklist on page 3 before submitting this 

application.

For Internal Use Only

1a Name of the trust sponsor 

1b Address of trust sponsor (if a P.O. Box, see instructions) 1c City 1d State 1e Zip Code

1f Country

1g Trust sponsor's employer identification number (EIN) 1h Telephone number 1i Fax number

2a Person to contact if more information is needed, see instructions 

(If a Power of Attorney is attached, check box and do not complete this line.)

Contact person’s name

2b Contact person’s address 2c City 2d State 2e Zip Code

2f Telephone number 2g Fax number

If more space is needed for any item, attach additional sheets the same size as this form. Identify each additional sheet with the trust 

sponsor’s name and EIN and identify each item.

3a Name of trust (If trust name exceeds 70 characters, including spaces, see instructions)

3b Enter date trust agreement was executed

Under penalties of perjury, I declare that I have examined this application, including accompanying statements and schedules, and to 

the best of my knowledge and belief, it is true, correct, and complete.

SIGN HERE ▶ Date ▶

Type or print name Type or print title

For Paperwork Reduction Act Notice, see instructions. Cat. No. 49983G Form 5316 (6-2011)
Form 5316 (6-2011) Page 2

Yes No

4 Is the group trust adopted as part of each adopting group trust retiree benefit plan? (See instructions.)

5 Does the group trust instrument expressly limit participation to: pension, profit-sharing, and stock bonus trusts 

or custodial accounts qualifying under section 401(a) that are exempt under section 501(a); individual 

retirement accounts that are exempt under section 408(e); eligible governmental plan trusts or custodial 

accounts under section 457(b) that are exempt under section 457(g); custodial accounts under section 

403(b)(7); retirement income accounts under section 403(b)(9); and section 401(a)(24) governmental plans?

6 Does the group trust instrument expressly prohibit any part of its corpus or income that equitably belongs to 

any adopting group trust retiree benefit plan from being used for, or diverted to, any purpose other than for the 

exclusive benefit of the participants and the beneficiaries of the group trust retiree benefit plan?

7 Is each group trust retiree benefit plan entity which adopts the group trust itself a trust, a custodial account, or 

a similar entity that is tax-exempt under section 408(e) or section 501(a) (or is treated as tax-exempt under 

section 501(a))?

8 Does each group trust retiree benefit plan which adopts the group trust expressly provide in its governing 

document that it is impossible for any part of the corpus or income of the group trust retiree benefit plan to be 

used for, or diverted to, purposes other than for the exclusive benefit of the plan participants and their 

beneficiaries?

9 Does the group trust instrument expressly limit the assets that may be held by the group trust to assets that 

are contributed by, or transferred from, a group trust retiree benefit plan to the group trust (and the earnings on 

such assets), and does the group trust instrument expressly provide for separate accounts (and appropriate 

records) to reflect the interest which each adopting group trust retiree benefit plan has in the group trust?

10 Does the group trust instrument expressly prohibit an assignment by an adopting group trust retiree benefit 

plan of any part of its equity or interest in the group trust? 

11 Was the group trust created or organized in the United States and is the group trust maintained at all times as 

a domestic trust in the United States?

Form 5316 (6-2011)
Form 5316 (6-2011) Page 3

Procedural Requirements Checklist

Use this list to ensure that your submitted package is complete. Failure to supply the appropriate information may result in a delay in 

the processing of the application.

1. Is Form 8717, User Fee for Employee Plan Determination, Opinion, and Advisory Letter Request, attached to your 

submission?

2. Is the appropriate user fee for your submission attached to Form 8717?

3. If appropriate, is Form 2848, Power of Attorney and Declaration of Representative, Form 8821, Tax Information 

Authorization, or a privately designated authorization attached? (For more information, see the Disclosure Request by

Taxpayer in the instructions and Rev. Proc. 2011-4.)

4. Is a copy of your group trust's determination letter, if any, attached?

5. Have you included a copy of the group trust instrument and all amendments since your last determination letter?

6. Is the Employer Identification Number (EIN) of trust sponsor entered on line 1g?

7. Does line 3b provide the trust’s original effective date?

8. Is the application signed and dated? (Stamped signatures are not acceptable; see Rev. Proc. 2011-4.)

Form 5316 (6-2011)
Form 5316 (6-2011) Page 4

What’s New

This is a new form. Prior to this form, a letter was submitted in lieu 

of a form. Review the Procedural Requirements Checklist and these 

instructions before completing the application.

Public inspection. The group trust is open to public inspection.

Disclosure request by taxpayer. The Tax Reform Act of 1976

permits a taxpayer to request 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, if the representative is 

qualified to sign, or Form 8821, Tax Information Authorization, for 

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

Attorney, for more information.

General Instructions

Section references are to the Internal Revenue Code unless 

otherwise noted.

Purpose of Form

Group/pooled trust sponsors file this form to request a 

determination letter from the IRS for a determination that the trust is 

a group trust arrangement as described in Rev. Rul. 81-100, 1981-1 

C.B. 326, as clarified and modified by Rev. Rul. 2004-67, 2004-2 

C.B. 28, and as modified by Rev. Rul. 2011-1, 2011-2 I.R.B. 251, 

available at www.irs.gov/irb/2011-02_IRB/ar08.html.

Type of Trust

A group/pooled trust is a trust that meets the qualification 

requirements of Rev. Rul. 81-100 as modified and clarified by Rev. 

Rul. 2004-67 and as modified by Rev. Rul. 2011-1.

Who May File

This form should be filed by the sponsor of a group/pooled trust.

Where To File

File Form 5316 at the address indicated below:

Internal Revenue Service 

P.O. Box 12192 

Covington, KY 41012-0192

Requests shipped by express mail or a delivery service should be 

sent to:

Internal Revenue Service 

201 West Rivercenter Blvd. 

Attn: Extracting Stop 312 

Covington, KY 41011

Private delivery services. In addition to the U.S. mail, you can use 

certain private delivery services designated by the IRS to meet the 

“timely mailing as timely filing/paying” rule for tax returns and 

payments. The list of designated private delivery services includes 

only the following:

• DHL Express (DHL): DHL Same Day Service.

• Federal Express (FedEx): FedEx Priority Overnight, FedEx 

Standard Overnight, FedEx 2Day, FedEx International Priority, and 

FedEx International First.

• United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air 

Saver, UPS 2nd Day Air, UPS 2nd Day Air A.M., UPS Worldwide 

Express Plus, and UPS Worldwide Express.

The private delivery service can tell you how to get written proof 

of the mailing date.

How To Complete the Application

Applications are screened for completeness. The application must 

be signed by the employer or plan administrator.

▲!

CAUTION

Stamped signatures are not acceptable; see Rev. Proc. 

2011-4, 2011-1 I.R.B. 123, available at 

www.irs.gov/irb/2011-01_IRB/ar09.html.

Incomplete applications may be returned to the applicant. For this 

reason, it is important that an appropriate response be entered for 

each line item (unless instructed otherwise). In completing the 

application, pay careful attention to the following:

• N/A (not applicable) is accepted as a response only if an N/A 

block is provided.

• If a number is requested, a number must be entered.

• If an item provides a choice of boxes to check, check only one 

box unless instructed otherwise.

• If an item provides a box to check, written responses are not 

acceptable.

• The IRS may, at its discretion, require a plan restatement or 

additional information any time it is deemed necessary.

• The application has formatted fields that will limit the number of 

characters entered per field.

• All data input will need to be entered in Courier 10 point font.

• Alpha characters should be entered in all capital letters.

• Enter spaces between any words. Spaces do count as characters.

• All date fields are entered as an 8-digit field (MMDDYYYY).

The IRS annually updates the revenue procedure which sets forth 

the procedures for issuing determination letters to qualified plans, 

including determination letters for group trusts. The annual revenue 

procedure may be found in the Internal Revenue Bulletin. For 

example, the revenue procedure for 2011 is Rev. Proc. 2011-6, 

2011-1 I.R.B. 123, available at www.irs.gov/irb/2011-01_IRB/

ar11.html.

What To File

1. A check for the appropriate user fee and Form 8717, User Fee for 

Employee Plan Determination, Opinion, and Advisory Letter

Request. Attach a check or money order payable to the “United 

States Treasury” for the full amount of the user fee.

2. A completed Form 5316.

3. A copy of the trust’s latest determination letter.

4. The trust instrument and related documents.

Form 5316 (6-2011)
Form 5316 (6-2011) Page 5

Specific Instructions

Line 1a and 1b. Enter the name and address of the trust 

sponsor/employer.

Address should include the suite, room, or other unit number after 

the street address. If the post office does not deliver mail to the 

street address and the plan has a P.O. box, show the box number 

instead of the street address. The address should be the address of 

the sponsor/employer.

Line 1g. Enter the 9-digit trust employer identification number (EIN) 

assigned to the trust sponsor.

The trust sponsor/employer must have an EIN. To apply for an 

EIN:

• Mail or fax Form SS-4, Application for Employer Identification 

Number, obtained by calling 1-800-TAX-FORM (1-800-829-3676).

• Call 1-800-829-4933 to receive your EIN by telephone.

• Select the Online EIN Application link at IRS.gov. The EIN is 

issued immediately once the application information is validated.

Note. This EIN must be used in all subsequent filings of the trust 

determination letter requests.

Line 2a. Complete this line, or check the box and attach a power of 

attorney or other written designation. The contact person will 

receive copies of all correspondence as authorized. See instructions 

for Form 2848 or Form 8821.

Line 3a. Due to space restrictions this field is limited to 70

characters, including spaces. Please complete this item with how

the trust name should read on the trust determination letter to the 

extent permitted. Due to this restriction, please keep in mind that 

“Employees” and “Trust” are not needed and will be left off if space 

does not permit.

Line 3b. Enter the date the trust agreement was executed.

Line 4. Each group trust retiree benefit plan must adopt the group 

trust as part of the plan. A group trust retiree benefit plan is defined 

as a pension, profit-sharing, and stock bonus trust or custodial 

account qualifying under section 401(a) that is exempt under 

section 501(a); an individual retirement account that is exempt 

under section 408(e); an eligible governmental plan trust or 

custodial account under section 457(b) that is exempt under section 

457(g); a custodial account under section 403(b)(7); a retirement 

income account under section 403(b)(9); and a section 401(a)(24) 

governmental plan.

Line 5. The group trust instrument must expressly limit participation 

in the group trust to group trust retiree benefit plans. The group 

trust instrument may also limit participation in the group trust to 

certain types of group trust retiree benefit plans. For example, the 

group trust instrument may limit participation in the group trust to 

pension, profit-sharing, and stock bonus trusts qualifying under 

section 401(a) that are exempt under section 501(a), and individual 

retirement accounts exempt under section 408(e). See Rev. Rul. 

2011-1 for information on the assets of commingled trust funds.

Line 6. The group trust instrument must expressly prohibit any part of its 

corpus or income that equitably belongs to any adopting group trust 

retiree benefit plan from being used for, or diverted to, any purpose 

other than for the exclusive benefit of the participants and the 

beneficiaries of the group trust retiree benefit plan. Plan assets are 

treated as used for, or diverted to, a purpose other than for the exclusive 

benefit of the plan participants or beneficiaries if the assets of one group 

trust retiree benefit plan are used to provide benefits under another 

group trust retiree benefit plan even if the plan participant or beneficiary 

receiving the benefits is a participant or beneficiary under both plans.

Line 7. A group trust retiree benefit plan that is a governmental plan 

for purposes of section 401(a)(24) is treated as meeting the 

requirement to be tax exempt if it is not subject to federal income 

taxation.

Line 8. Each group trust retiree benefit plan which adopts the group 

trust must expressly provide in its governing document that it is 

impossible for any part of the corpus or income of the group trust 

retiree benefit plan to be used for, or diverted to, purposes other 

than for the exclusive benefit of the plan participants and their 

beneficiaries. For more information see Rev. Rul. 2011-1.

Line 9. The group trust instrument must expressly limit the assets 

that may be held by the group trust to assets that are contributed 

by, or transferred from, a group trust retiree benefit plan to the 

group trust (and the earnings on the assets), and the group trust 

instrument must expressly provide for the separate accounts (and 

appropriate records) to reflect the interest which each adopting 

group trust retiree benefit plan has in the group trust. This includes 

separate accounting for contributions to the group trust from the 

adopting plan, disbursements made from the adopting plan's 

account in the group trust, and investment experience of the group 

trust allocable to that account. A transaction or accounting method 

which has the effect of directly or indirectly transferring value from 

the account of one adopting plan into the account of another 

adopting plan violates this separate accounting requirement. 

However, a transaction that merely exchanges investments at fair 

market value between the accounts of one adopting plan to another 

account of that adopting plan does not violate this separate 

accounting requirement. 

How To Get Forms, Publications, and 

Assistance

Internet. You can access the IRS website 24 hours a day, 7 days a 

week at IRS.gov to:

• Download forms, instructions, and publications;

• Order IRS products on-line;

• Research your tax questions on-line;

• Search publications on-line by topic or keyword; and

• Sign up to receive local and national tax news by email.

DVD of tax products. You can order Publication 1796, IRS Tax

Products DVD, and obtain:

• Current-year forms, instructions, and publications.

• Prior-year forms, instructions, and publications.

• Tax Map: an electronic research tool and finding aid.

• Tax Law frequently asked questions.

• Tax Topics from the IRS telephone response system.

• Internal Revenue Code — Title 26.

• Fill-in, print, and save features for most tax forms.

• Internal Revenue Bulletins.

• Toll-free and email technical support.

• The DVD is released twice during the year.

— The first release will ship the beginning of January.

— The final release will ship the beginning of March.

Purchase the DVD from the National Technical Information 

Service (NTIS) at www.irs.gov/cdorders for $30 (no handling fee), or 

call 1-877-233-6767 toll-free to purchase the DVD for $30 (plus a $6 

handling fee) (price subject to change).

Form 5316 (6-2011)
Form 5316 (6-2011) Page 6

By phone and in person. You can order forms and publications 24 

hours a day, 7 days a week, by calling 1-800-TAX-FORM

(1-800-829-3676). You can also get most forms and publications at 

your local IRS office.

For questions regarding this form, call the Employee Plans 

Customer Service, toll-free, at 1-877-829-5500.

Paperwork Reduction Act Notice. We ask for the information on 

this form to carry out the Internal Revenue laws of the United

States. If you want to have your group trust approved by the IRS, 

you are required to give us the information. We need it to determine 

whether you meet the legal requirements for the group trust 

approval.

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 this form will vary 

depending on individual circumstances. The estimated average time 

is:

Recordkeeping . . . . . . . . . . . . 6 hr., 42 min.

Learning about the law or the form . . . . . 3 hr., 2 min.

Preparing, copying, assembling, and sending 

the form to the IRS . . . . . . . . . . . 9 hr., 15 min.

If you have comments concerning the accuracy of these time 

estimates or suggestions for making this form simpler, we would be 

happy to hear from you. You can write to the Internal Revenue 

Service, Tax Products Coordinating Committee, 

SE:W:CAR:MP:T:T:SP, 1111 Constitution Ave. NW, IR-6526, 

Washington, DC 20224.

Do not send any of these forms or schedules to this address.

Instead, see Where To File.

Form 5316 (6-2011)