Help with 3b of Form 5300

[fiona1]

Line 3b of Form 5300 asks if the plan has rec'd a Determination Letter. If yes, it asks for the "Number of Amendments".

I am uncertain if this means the number of amendments since the last determination letter, or the number of amendments since the last time the plan was restated.

In my situation, the last Determination Letter was dated in 2005. My plan was restated for EGTRRA in 2009. Amendments made from 2005-2008 were obviously incorporated into the restatement.

So, do I indicate on 3b the number of amendments since 2005 (last DL) or since 2009 (restatement)?

[J Simmons]

Not quite either. Take a look at your 2005 d-letter. In the body of the letter, it mentions the dates of the documents that were approved by the 2005 d-letter. It might be for documents the latest of which was dated 12/13/2004, for example. For Line 3b, you'd want to include all amendments made to the plan since 12/13/2004, under that example.

[jpod]

. . . but I would also include the restatement for which you are seeking a new DL as one of the "number of amendments." You can avoid confusion by explaining in your cover letter what you are counting in the number reported on line 3.

[BG5150]

I wouldn't consider the document for which you are requesting a determination letter and amendment for that pupose.