Form 5316 Application for Group or Pooled Trust Ruling

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I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
INSTRUCTIONS TO PRINTERS
FORM 5316, PAGE 1 OF 6
MARGINS; TOP 13mm (1/2"), CENTER SIDES. PRINTS: HEAD TO HEAD
PAPER: WHITE WRITING, SUB. 20.
INK: BLACK
FLAT SIZE: 216mm (8-1/2") x 279mm (11")
PERFORATE: None
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Action

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Signature

O.K. to print
Revised proofs
requested

COMPOSTION SPECIALIST NOTE: See Specification Sheet for
information about anchor points, spacing around checkboxes, bar codes,
field font & size, and number of characters per field, etc.

Form

5316

Application for Group or
Pooled Trust Ruling

(August 2009)

OMB No.

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

Department of the Treasury
Internal Revenue Service

Review the Procedural Requirements Checklist before submitting this application.

For Internal Use Only

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1a Name of the trust sponsor

1b Address of trust sponsor (if a P.O. Box, see instructions) 1c City

1f Country

1g Trust sponsor’s employer identification number (EIN)

1h Telephone number

1d State

1e Zip Code

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

2f Telephone number

2c City

2d State

2e Zip Code

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 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 separate instructions.

Cat. No. 49983G

Form

5316

*49983G08200901*

(8-2009)

Version A

3

I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
INSTRUCTIONS TO PRINTERS
FORM 5316, PAGE 2 OF 6
MARGINS; TOP 13mm (1/2"), CENTER SIDES. PRINTS: HEAD TO HEAD
PAPER: WHITE WRITING, SUB. 20.
INK: BLACK
FLAT SIZE: 216mm (8-1/2") x 279mm (11")
PERFORATE: None
DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

COMPOSTION SPECIALIST NOTE: See Specification Sheet for
information about anchor points, spacing around checkboxes, bar codes,
field font & size, and number of characters per field, etc.

Form 5316 (8-2009)

Yes

No

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Is the group trust adopted as part of each adopting employer’s plan or each adopting individual retirement
account?

5

Is the group trust instrument participation limited 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); and eligible governmental plan trusts or custodial accounts under section
457(b) that are exempt under section 457(g) (adopting entities)?

6

Does the group trust instrument prohibit any part of the corpus or income from being used for purposes other
than for the exclusive benefit of the participants?

7

Does the group trust prohibit the assignment by the employer of any interest in the trust?

8

Was the group trust created in the United States and is the group trust maintained at all times as a domestic
trust?

2

If the five criteria above are satisfied, a trust that is part of a qualified retirement plan, an individual
retirement account (including a Roth individual retirement account described in section 408A and a
deemed individual retirement account described in section 408(q)) that is exempt from taxation under
section 408(e), or an eligible governmental plan under section 457(b) may pool its assets in a group trust
without adversely affecting the tax status of any of the separate trusts or the group trust. For this
purpose, a trust includes a custodial account that is treated as a trust under sections 401(f), 408(h), or
457(g)(3).

Form

5316

*49983G08200902*

(8-2009)

Version A

3

I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
INSTRUCTIONS TO PRINTERS
FORM 5316, PAGE 3 OF 6
MARGINS; TOP 13mm (1/2"), CENTER SIDES. PRINTS: HEAD TO HEAD
PAPER: WHITE WRITING, SUB. 20.
INK: BLACK
FLAT SIZE: 216mm (8-1/2") x 279mm (11")
PERFORATE: None
DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

COMPOSTION SPECIALIST NOTE: See Specification Sheet for
information about anchor points, spacing around checkboxes, bar codes,
field font & size, and number of characters per field, etc.

Form 5316 (8-2009)

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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. 2009-4.)

4.

Is a copy of your plan’s latest determination letter, if any, attached?

5.

Have you included a copy of the plan, trust, and all amendments since your last determination letter?

6.

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

7.

Does line 3b provide the plan’s original effective date?

8.

Is the application signed and dated? (Stamped signatures are not acceptable; see Rev. Proc. 2009-4.)

Form

5316

*49983G08200903*
Printed on recycled paper

(8-2009)

Version A

3

I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
INSTRUCTIONS TO PRINTERS
FORM 5316, PAGE 4 OF 6
MARGINS; TOP 13mm (1/2"), CENTER SIDES. PRINTS: HEAD TO HEAD
PAPER: WHITE WRITING, SUB. 20.
INK: BLACK
FLAT SIZE: 216mm (8-1/2") x 279mm (11")
PERFORATE: None
DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

COMPOSTION SPECIALIST NOTE: See Specification Sheet for
information about anchor points, spacing around checkboxes, bar codes,
field font & size, and number of characters per field, etc.

Form 5316 (8-2009)

What’s New

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This is a new form. Prior to this form, a letter was submitted in
lieu of a form. Review these documents 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
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 modified and clarified by Rev. Rul.
2004-67, 2004-28 I.R.B.

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.

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 United States 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, DHL Next
Day 10:30 am, DHL Next Day 12:00 pm, DHL Next Day 3:00
pm, and DHL 2nd Day Service.
● Federal Express (FedEx): FedEx Priority Overnight, FedEx
Standard Overnight, FedEx 2Day, FedEx International Priority,
and FedEx International First.

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● 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. 2009-4, which is on page 118 of Internal
Revenue Bulletin 2009-1 at
www.irs.gov/pub/irs-irbs/irb09-01.pdf.

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).
Rev. Proc. 2009-6 publishes the guidance under which the
determination letter program is administered. It is updated
annually and can be found in the Internal Revenue Bulletin
(I.R.B.). Example: Rev. Proc. 2009-6, which is on page 189 of
Internal Revenue Bulletin 2009-1 at
www.irs.gov/pub/irs-irbs/irb09-01.pdf, superseded Rev. Proc.
2008-6.

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. Please submit a separate check for each application.
Make checks payable to the “United States Treasury.”
2. A completed Form 5316.
3. A copy of the trust’s latest determination letter.
4. The trust instrument and related documents.

Form

5316

(8-2009)

Version A

3

I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
INSTRUCTIONS TO PRINTERS
FORM 5316, PAGE 5 OF 6 (Page 6 is blank)
MARGINS; TOP 13mm (1/2"), CENTER SIDES. PRINTS: HEAD TO HEAD
PAPER: WHITE WRITING, SUB. 20.
INK: BLACK
FLAT SIZE: 216mm (8-1/2") x 279mm (11")
PERFORATE: None
DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

COMPOSTION SPECIALIST NOTE: See Specification Sheet for
information about anchor points, spacing around checkboxes, bar codes,
field font & size, and number of characters per field, etc.

Form 5316 (8-2009)

Specific Instructions

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Line 1a, 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)
or at the IRS website at www.irs.gov.
● Call 1-800-829-4933 to receive your EIN by telephone.
● Select the Online EIN Application link at www.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 was executed.

How To Get Forms, Publications, and
Assistance
Internet. You can access the IRS website 24 hours a day, 7
days a week at www.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.

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● 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 2010.
— The final release will ship the beginning of March 2010.
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).

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
XX hr., X min.
Learning about the law or the form
X hr., XX min.
Preparing, copying, assembling, and sending
the form to the IRS
X hr., X 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 on page 4.

● Tax Law frequently ask questions.

Form

5316

(8-2009)