Schedule Q No Longer Required

[chris]

I see in the Instructions for Schedule Q that it is no longer required in conjunction with Form 5310. Are there any reasons for filing Schedule Q for a terminating money purchase pension plan with no significamt hidden issues???

[lkpittman]

Disclosure of the coverage data and demonstration of compliance with minimum coverage and nondiscrimination is still required for terminating plans (see Announcement 2001-77, Section I, part E, paragraph 4). I wasn't aware that the Forms have been modified already--but I would assume that if Schedule Q says it's not required, the Form 5310 has also been revised to add the coverage and nondiscrimination disclosure items.