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IRS Releases Revised Form 5300 and Instructions
Quarles & Brady LLP via Lexology Feb. 20, 2014
"The revised Form 5300 and Instructions include numerous changes to both format and content, and require plan sponsors to disclose some additional information. The revised form may take longer to complete, but the changes are expected to increase IRS efficiency, reducing the time it takes to review and process determination letter applications. The IRS will accept the April 2011 version of Form 5300 through June 30, 2014. Determination letter submissions filed after this date must use the revised form.... [A] table provides an overview of significant changes[.]"
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