5310 for 403(b) Plan

[Dalai Pookah]

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?

[Luke Bailey]

The IRS does not have a determination letter program for 403(b)'s.