Form 5316 (6-2011)
Line 1a and 1b. Enter the name and address of the trust
Address should include the suite, room, or other unit number after
the street address. If the post office does not deliver mail to the
street address and the plan has a P.O. box, show the box number
instead of the street address. The address should be the address of
Line 1g. Enter the 9-digit trust employer identification number (EIN)
assigned to the trust sponsor.
The trust sponsor/employer must have an EIN. To apply for an
• Mail or fax Form SS-4, Application for Employer Identification
Number, obtained by calling 1-800-TAX-FORM (1-800-829-3676).
• Call 1-800-829-4933 to receive your EIN by telephone.
• Select the Online EIN Application link at IRS.gov. The EIN is
issued immediately once the application information is validated.
Note. This EIN must be used in all subsequent filings of the trust
determination letter requests.
Line 2a. Complete this line, or check the box and attach a power of
attorney or other written designation. The contact person will
receive copies of all correspondence as authorized. See instructions
for Form 2848 or Form 8821.
Line 3a. Due to space restrictions this field is limited to 70
characters, including spaces. Please complete this item with how
the trust name should read on the trust determination letter to the
extent permitted. Due to this restriction, please keep in mind that
“Employees” and “Trust” are not needed and will be left off if space
does not permit.
Line 3b. Enter the date the trust agreement was executed.
Line 4. Each group trust retiree benefit plan must adopt the group
trust as part of the plan. A group trust retiree benefit plan is defined
as a pension, profit-sharing, and stock bonus trust or custodial
account qualifying under section 401(a) that is exempt under
section 501(a); an individual retirement account that is exempt
under section 408(e); an eligible governmental plan trust or
custodial account under section 457(b) that is exempt under section
457(g); a custodial account under section 403(b)(7); a retirement
income account under section 403(b)(9); and a section 401(a)(24)
Line 5. The group trust instrument must expressly limit participation
in the group trust to group trust retiree benefit plans. The group
trust instrument may also limit participation in the group trust to
certain types of group trust retiree benefit plans. For example, the
group trust instrument may limit participation in the group trust to
pension, profit-sharing, and stock bonus trusts qualifying under
section 401(a) that are exempt under section 501(a), and individual
retirement accounts exempt under section 408(e). See Rev. Rul.
2011-1 for information on the assets of commingled trust funds.
Line 6. The group trust instrument must expressly prohibit any part of its
corpus or income that equitably belongs to any adopting group trust
retiree benefit plan from being used for, or diverted to, any purpose
other than for the exclusive benefit of the participants and the
beneficiaries of the group trust retiree benefit plan. Plan assets are
treated as used for, or diverted to, a purpose other than for the exclusive
benefit of the plan participants or beneficiaries if the assets of one group
trust retiree benefit plan are used to provide benefits under another
group trust retiree benefit plan even if the plan participant or beneficiary
receiving the benefits is a participant or beneficiary under both plans.
Line 7. A group trust retiree benefit plan that is a governmental plan
for purposes of section 401(a)(24) is treated as meeting the
requirement to be tax exempt if it is not subject to federal income
Line 8. Each group trust retiree benefit plan which adopts the group
trust must expressly provide in its governing document that it is
impossible for any part of the corpus or income of the group trust
retiree benefit plan to be used for, or diverted to, purposes other
than for the exclusive benefit of the plan participants and their
beneficiaries. For more information see Rev. Rul. 2011-1.
Line 9. The group trust instrument must expressly limit the assets
that may be held by the group trust to assets that are contributed
by, or transferred from, a group trust retiree benefit plan to the
group trust (and the earnings on the assets), and the group trust
instrument must expressly provide for the separate accounts (and
appropriate records) to reflect the interest which each adopting
group trust retiree benefit plan has in the group trust. This includes
separate accounting for contributions to the group trust from the
adopting plan, disbursements made from the adopting plan's
account in the group trust, and investment experience of the group
trust allocable to that account. A transaction or accounting method
which has the effect of directly or indirectly transferring value from
the account of one adopting plan into the account of another
adopting plan violates this separate accounting requirement.
However, a transaction that merely exchanges investments at fair
market value between the accounts of one adopting plan to another
account of that adopting plan does not violate this separate
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Form 5316 (6-2011)