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Effective Dates of Revisions to Form 5300 Series Varied, IRS Reminds

The effective dates of changes the IRS Employee Plans division made to processing of determination letters for retirement plans vary by form, the IRS has reminded filers and retirement professionals.

The new effective dates are part of revised processing procedures that apply to all determination letter applications under the Form 5300 series. They are:

  • Form 5300, Application for Determination for Employee Benefit Plan, submitted for the second “E” remedial amendment cycle beginning Feb. 1, 2015.

  • Form 5310, Application for Determination for Terminating Plan, postmarked on or after Feb. 1, 2015.

  • Form 5307, Application for Determination for Adopters of Modified Volume Submitter Plans, submitted for the second six-year remedial amendment cycle for pre-approved defined benefit plans. The IRS has not yet announced the beginning of the two-year adoption period for defined benefit plan documents restated for the 2012 Cumulative List.

These effective dates allow consistent processing of all individually designed and pre-approved plan applications submitted during each cycle.