Sch. Q (5300) Nondiscrimination Requirements

SCHEDULE Q
(Form 5300)
(Rev. August 2001)
Department of the Treasury
Internal Revenue Service

Elective Determination Requests
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File as an attachment to Form 5300, 5307, or 5310 to request specific determinations.

OMB No. 1545-0197

See the instructions before completing this schedule.

Name of plan sponsor (employer, if single-employer plan) as shown on Form 5300, 5307, or 5310

Employer identification number

Name of plan

1

2
3

4

5
6

7

8

9
10

11

12

Is this a request for a determination on whether a plan that uses the qualified separate lines of business rules
of section 414(r) satisfies the gateway test of section 410(b)(5)(B) or satisfies the special requirements for
employer-wide plans?
If “Yes,” see instructions and attach Demo 1.
Sections 401(a)(26) and 410(b). See instructions.
Is this a request for a determination that specified benefits, rights, or features meet the nondiscriminatory current
availability requirement?
If “Yes,” see instructions and attach Demo 3.

Yes No

Is this a request for a determination regarding the plan being restructured, mandatorily disaggregated, or
permissively aggregated? (See instructions.)
If “Yes”, see the instructions and attach Demo 4.
If Form 5300 line 13 or Form 5307 line 11 is answered “No,” is this a request for a determination regarding
Regulations section 1.410(b)-2(b)(5) average benefit test? If “Yes,” see instructions and attach Demo 5
If Form 5300 line 14 or Form 5307 line 12 is answered “No,” is this a request for a determination regarding a
nondesign-based safe harbor or a general test under 401(a)(4)?
If “Yes,” see instructions and attach Demo 6. Also, enter the letter (A, B, or C) corresponding to the
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type of determination requested
Type
A = General test, involving “safety valve” rule in Regulations section 1.401(a)(4)-3(c)(3) (defined benefit plans only)
B = General test, not involving “safety valve” rule
C = Nondesign-based safe harbor
(i) Is this a request for a determination regarding a plan provision that provides for pre-participation or imputed
service?
(ii) Is this a request for a determination regarding a plan amendment (or, for an initial determination, a plan
provision) providing a period of past service in excess of the safe harbor?
If (i) or (ii) is “Yes,” see instructions and attach Demo 7.
Is this a request for a determination regarding a floor offset arrangement intended to satisfy the safe harbor in
Regulations section 1.401(a)(4)-8(d)?
If “Yes,” see instructions and attach Demo 8.
Is this a request for a determination that a definition of compensation is nondiscriminatory? (See instructions.)
If “Yes,” see instructions and attach Demo 9.
Is this a request for a determination for a defined benefit plan with employee contributions not allocated to
separate accounts?
If “Yes,” complete lines 11 and 12.
Enter the letter (A, B, C, D, or E) corresponding to the method used to determine the employer-provided
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benefit:
Method
A = Composition-of-workforce method
B = Minimum benefit method (also enter the plan factor, if applicable (.4 or .6))
C = Grandfather rule
D = Government plan method
E = Cessation of employee contributions method
If “A,” see instructions and attach Demo 10. If applicable, list the plan provisions and indicate the plan factor
here:
Enter the letter (A, B, or C) corresponding to the method used to show that the employee-provided
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benefit is nondiscriminatory in amount:
Method
A = Same rate of contributions
B = Total benefits method
C = Grandfather rule
If “C,” see instructions and attach Demo 11.

For Paperwork Reduction Act Notice, see the Instructions for Form 5300.

Cat. No. 21811R

Schedule Q (Form 5300) (Rev. 8-2001)