IRS Revises Form 5300

On Nov. 29, 2017, the IRS released a revised Form 5300, which employers use to apply for a determination letter for qualified plans. The updated Form has been reduced by seven pages and reflects the changes imposed by Rev. Proc. 2016-37. Specifically, the updated Form includes revisions generally limiting determination letter requests to initial and terminating plan qualifications and eliminating the five-year remedial amendment cycles.

Employers who are seeking a determination letter for their plan should use the updated Form 5300.

Form 5300 »