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Information about Form 5300, Application for Determination for Employee Benefit Plan, including recent updates, related forms and instructions on how to file. Form 5300 is used by employers who adopted an individually designed plan to request a determination letter from the IRS for the initial qualification of a defined benefit or a defined contribution plan and the exempt status of any related trust.

Apply for a retirement plan determination letter for individually designed plans. Generally, an individually designed plan is a retirement plan that was drafted to meet the specific needs of a single employer or multi-employer group and has not been pre-approved by the IRS.

Understand review procedures for retirement plan determination letter applications.

Insights into how to file a determination application, where to file an application, and what happens after an application is filed.

EP Determination Application Processing Changes - Effective Dates by Form Type

Insights into the requirements of adopting employers of multiple employer plans.

One of the steps to take before terminating your retirement plan is to make sure your plan document includes all law changes your plan was required to follow as of the plan¡¯s termination date. These

Form 5309 is used by tax credit employee stock ownership plans or by employee stock ownership plans to apply for a determination letter. The plan must be to invest primarily in employer securities. Use this form to apply for a determination letter for an employee stock ownership plan (ESOP) that meets the requirements of Internal Revenue Code section 4975(e)(7).

Form 6088 is used to report the 25 highest participants of a deferred compensation plan. The Internal Revenue Service uses the information on this form to analyze an application for a determination letter on the qualification of the plan upon termination.

Additional resources related to retirement plan document amendments and determination letter requests.