Form 6045 – Fill Out and Use This PDF

CYCLE E

Form 6045

Department of the Treasury – Internal Revenue Service

Date

(March 2010)

Employee Plan Deficiency Checksheet

Attachment Number 5

Coverage and Nondiscrimination Requirements:

Defined Contribution Plans

FOR IRS USE

Please furnish the amendment(s) requested in the section(s) checked below.

501

502

Please submit the demonstration that the plan satisfies the nondiscriminatory classification requirement

II.a.

on an employer-wide basis. IRC section 410(b)(5)(B) and Regs. section 1.414(r)-8(b)(2).

503

Please submit the demonstration that the plan satisfies the special testing rule for employer-wide plans

where the requirements of section 410(b) of the Code are applied on an employer-wide basis. Regs.

II.b.

sections 1.414(r)-1(c)(2)(ii) and 1.414(r)-1(c)(3)(ii).

504

Please submit the information required by Schedule Q (Form 5300) regarding plans that are

III.a.

disaggregated, permissively aggregated, or restructured.

506

Your application requests a determination regarding the plan being (a) permissively aggregated with

III.b.

another plan (b) mandatorily disaggregated, or (c) restructured into component plans. Therefore, you must

submit information concerning coverage and nondiscrimination on the basis of the aggregated plan, if

applicable, or separately with respect to the separate disaggregated plans or restructured component plans.

Please submit the information in accordance with the instructions for Schedule Q (Form 5300). Regulations

sections 1.410(b)-7 and 1.401(a)(4)-1(c)(4).

508

Please submit the information that demonstrates the plan satisfies the "ratio-percentage test" described

IV.a.

in section 410(b)(1)(B) of the Code with respect to employees. Alternatively, please tell us if you would like

our determination to take in account whether the plan satisfies the average benefit test in section 410(b)(2)

of the Code. If so, submit a demonstration that he plan satisfies this test. Refer to the guidelines concerning

a demonstration of the average benefit test in the instructions for Schedule Q (Form 5300).

IRC sections 410(b)(1), and 7701(a)(46), and Regs. sections 1.410(b)-2 through 1.410(b)-10.

510

Please submit a demonstration that the plan satisfies the average benefit test in section 410(b)(2) of the

Code. Refer to the guidelines concerning a demonstration of the average benefit test in the instructions for

IV.b.

Schedule Q (Form 5300). IRC section 410(b)(2).

511

Please submit a demonstration that the plan satisfies the nondiscriminatory classification test described in

IV.b.(i)

section 1.410(b)-4 of the regulations. IRC section 410(b)(2)(A)(i) and Reg. section 1.410(b)-2(b)(3).

512

Please submit a demonstration that the plan satisfies the average benefit percentage test described in

section 1.410(b)-5 of the regulations. Refer to the guidelines concerning a demonstration of the average

IV.b.(ii)

benefit test in the instructions for Schedule Q (Form 5300). IRC section 410(b)(2)(A)(ii) and Reg. section

1.410(b)-2(b)(3).

Form 6045 (Rev. 3-2010) (page 1) Cat. No. 43039X

www.irs.gov

Department of the Treasury-Internal Revenue Service

CYCLE E

513

You have requested a determination of whether benefits, rights, or features satisfy the nondiscriminatory

V.b.

current availability requirement under section 1.401(a)(4)-4(b) of the regulations. Please identify each

specific benefit, right, or feature you wish considered. Reg. section 1.401(a)(4)-4(b).

514

Please submit a demonstration that the benefit, right, or feature described in section __________ of the

V.c.

plan meets the nondiscriminatory current availability requirement under section 1.401(a)(4)-4(b) of the

regulations. Reg. section 1.401(a)(4)-4(b).

515

VI.

Please submit a demonstration in accordance with the instructions for Schedule Q (Form 5300) that the

manner in which service is credited under section __________ of the plan is nondiscriminatory. Regs.

section 1.401(a)(4)-11(d).

516

VII.a.

Section __________ of the plan should be amended so that the manner in which employees vest in their

benefits under the plan is nondiscriminatory. Regs. section 1.401(a)(4)-11(c).

517

VII.b.

Please demonstrate, with respect to section _______ of the plan, that the plan satisfies the requirement

that it be nondiscriminatory with respect to the availability of benefits, rights, or features provided to former

employees. Regs. section 1.401(a)(4)-10(c).

518

Please submit a demonstration that the plan satisfies a general test for nondiscrimination in the amounts

VIII.b..

of contributions or benefits under the plan. IRC section 401(a)(4); and Reg. sections 1.401(a)(4)-2(c),

1.401(a)(4)-3(c), 1.401(a)(4)-8(b)(2), 1.401(a)(4)-8(c)(2), and 1.401(a)(4)-8(c)(3)(iii)(C).

519

VIII.c.

Please submit a demonstration that the plan satisfies the safe harbor for plans with uniform points

allocation formulas. IRC section 401(a)(4) and Reg. section 1.401(a)(4)-2(b)(3).

520

Section __________ of the plan should be amended to provide a uniform allocation formula that will satisfy

IX.a.

the safe harbor described in section 1.401(a)(4)-2(b)(2) of the regulations. IRC section 401(a)(4) and

Regs. section 1.401(a)(4)-2(b)(2).

521

Section __________ of the plan should be amended to satisfy the target benefit plan safe harbor

described in section 1.401(a)(4)-8(b)(3) of the regulations. IRC section 401(a)(4) and Regs. section

IX.b.

1.401(a)(4)-8(b)(3).

522

The definition of compensation contained in section __________ of the plan should be amended to

X.a.

conform to one of the definitions described in sections 1.414(s)-1(c)(2) and 1.414(s)-1(c)(3) of the

regulations. Alternatively, submit a demonstration that the plan’s definition of compensation is

nondiscriminatory. IRC section 414(s) and. Regs . section 1.414(s)-1.

523

Section __________ of the plan should be amended to define compensation for self-employed individuals

III.e.

in the manner described in section 1.414(s)-1(g)(1) of the regulations. IRC section 414(s) and Reg. section

1.414(s)-1(g)(1).

Form 6045 (Rev. 3-2010) (page 2) Cat. No. 43039X

www.irs.gov

Department of the Treasury-Internal Revenue Service