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Instructions to Revised Form 5310 Published on IRS Website (PDF)
Internal Revenue Service [IRS] 
Dec. 30, 2002 "Schedule Q (Form 5300), Elective Determination Requests, is no longer required to be filed. Questions regarding the requirement under section 401(a)(4) that a plan be nondiscriminatory in the amount contributions or benefits, including the general test, and questions regarding the minimum coverage requirements of section 410(b), including the average benefit test, are now included on Form 5310." [8 pages, Rev. Nov. 2002] MORE >> |
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