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Employer A sponsors a 401(k) plan. They are in a controlled group with Employer B - who also sponsors a 401(k) plan.

Employer A has an EIN that falls under Cycle B, but they are using the exception in Rev Proc 2007-44 - 10.06 - which states they can use the remedial amendment cycle for the parent company (Employer B). Employer B has a cycle D, which has to be filed by 1/31/2010.

So - Employer A is filing a 5300 qualification for their plan using cycle D (the parent company's cycle).

How should Employer A complete the plan sponsor and EIN section of the 5300 for the employer that is filing with the Parent Company of the controlled group? Do they use the employers name and EIN on the 5300 or do they put the parent companies EIN and/or Name?

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