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  1. The instructions for form 5310 say to use the form for plans exempt under §401(a) and §403(a). The form, however, makes no mention of 403(b) and further (in item 6) does not include 403(b) plans as a type of plan. While the instructions mention §403(a), the form, itself does not--only referencing 401(a) Note that this form was last revised in 2013, so the question of 403(b) plans could be reflected in a new form. On the other hand, the IRS has upped its fee for filing a 5310,. So why not review the form, itself? The question is whether a terminating 403(b) plan should file form 5310 or is there another option for a determination letter upon termination?
  2. I am preparing a 5310 for an employer who was acquired in a stock purchase (C Corporation shares were purchased). The sale and plan termination were simultaneous and occurred in July 2014. We're in November 2014 and I'm completing the 5310. Throughout the life of the plan, the employer was not a member of a Controlled Group. Today, as we file the 5310, the employer is now a wholly owned sub of the acquring company and employees are participating in the parent company's 401(k). Do I indicate on 5310 that they're a Controlled Group member? Since an affirmative answer requires a statement (explanation), my inclination is to answer that they are a Controlled Group member and provide the details in the required statement. Does anyone have a different opinion or experience with this scenario? I suspect it's fairly common.
  3. Has anyone else noticed that line 21f - total assets does not include the employer securities in the latest revision (12/13). In the prior revision (04/06) this was line 20f. It consisted of summing 20a, 20b(6), 20c(14), 20d(1), 20d(2), and 20e. In the new 12/13 revision, 21d(1) is not listed on the form for 21f as one of the parts of the asset calculation. 21f shows sum of 21a, 21b(6), 21c(14), 21d(2), and 20e. Does anyone know of a ruling that says to not include the employer securities anymore? Is this possibly an IRS mistake on the form? Thank you.
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