5310-A Question

[Guest Phil L.]

Question number 4(B) on the 5310-A form requires me to attach an actuarial statement of valuation showing compliance with Section 401(a)(12) and the regs under 414(l).

For a DC plan, is this simply referring to the statement that states "Each participant in the plan will recieve a benefit immediately after the transfer of assets that is equal to the benefit he or she would have been entitled to receive immediately before the transfer of assets."

P.S.

Please don't respond by saying I probably don't need to file the form. The instructions to this form are so crappy that it appears easier to just file this one page form and be done with it and not worry about the penalties for failing to file.

Thanks.