Form 5310 – IRS Determination Letter at Plan Termination

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The 5310 packets that go sideways trace back to one moment: the sponsor signed the termination resolution months ago, the recordkeeper queued distributions, and someone assumed the application could still be mailed to the IRS Employee Plans unit. By the time the packet reaches review the cleanest filing window has already closed, because every Form 5310 now goes through Pay.gov and paper filing is no longer accepted.

Form 5310 is the Application for Determination for a Terminating Plan, the request that confirms a 401(a), profit sharing, 401(k), defined benefit, or 403(b) plan stayed qualified through termination. Upload one combined PDF, maximum 15 MB, expect contact in about 145 days, and remember the letter cannot issue for at least 60 days after the IRS receives the application. Filings for plans with more than 25 participants are open to public inspection, so package accordingly.

Key Takeaways

• Use Form 5310 to request an IRS determination that a terminating 401(a), profit sharing, 401(k), defined benefit, or 403(b) plan is qualified at termination, which helps reduce fiduciary risk at close. File it online at Pay.gov.
• Upload one combined PDF of the required attachments, maximum 15 MB. Pay.gov accepts only one uploaded file, so if you exceed the cap, optimize the PDF or trim non‑essential pages rather than splitting the submission. If you cannot get under the limit, contact Employee Plans Customer Account Services for current handling instructions.
• Expect contact in about 145 days, and note that a determination letter cannot be issued for at least 60 days after the IRS receives your application. Keep your Pay.gov email receipt and tracking ID for status checks.
• A user fee applies and is paid as part of the Pay.gov submission flow. The IRS sets the current amount in its annual revenue procedure rather than in a standalone instructions booklet, so confirm the exact fee for your filing type before you submit. Some categories may qualify for a reduced or waived fee under IRS guidance.
• 5310 submissions are public if the plan has more than 25 participants, and you must follow the single‑PDF rule and document checklist to prevent delays.

What Form 5310 does, and why it matters

• What: Form 5310 is how you ask the IRS for a determination letter confirming your plan’s qualified status at the time it terminates. Think of it as the clean bill of health that lets you close with confidence. It applies to qualified pension and profit‑sharing plans, including 401(k), and now to 403(b) plans too.
• How: You complete and submit the application electronically on Pay.gov, attach a single PDF packet with the plan document set and other required materials, and pay the user fee within the workflow. Paper filing is no longer an option; the IRS only accepts Form 5310 submissions through Pay.gov, so the old route of mailing the application and attachments to the Employee Plans Determinations office is closed.
• Wow: The IRS prioritizes 5310 cases and will not issue a final determination for at least 60 days to give interested parties time to comment. Most filers hear from the IRS within about 145 days, so build that timing into your project plan.

A note on “required” versus “recommended.” The IRS does not make a 5310 determination letter mandatory for every termination. That said, it is strongly recommended in many real‑world situations, including complex fact patterns, long amendment histories, or when you want assurance before sending final distributions. The IRS also defines when an application is considered connected to a termination, for example within one year of the termination effective date or one year from the adoption of the terminating action, and no later than 12 months after distributing substantially all assets. Keep that window in mind as you plan.

Who should file Form 5310

You, as the plan sponsor or administrator, file the request. An authorized representative can do it for you with a valid Form 2848 or 8821 on file. Multi‑employer plans covered by PBGC insurance do not use Form 5310, those filers use Form 5300 for determinations.

When a plan has, or may have, an employer asset reversion, be meticulous. The IRS looks closely at reversions, and your filing must accurately disclose whether a reversion will occur. Ensure your plan terms allow it and that liabilities are fully satisfied before any excess returns to the employer.

When to file during the termination

File early in your termination sequence, ideally before you make any payouts, so you reduce the chance of back‑and‑forth once participants have been paid. At a minimum, keep the official IRS timing rules in view, the application should be filed within the one‑year windows described above, and never later than 12 months after you distribute substantially all assets. The IRS cannot issue a favorable determination until at least day 60 after receipt, and most filers hear from the IRS by around day 145. Build that into your close plan and your communications to participants and trustees.

A practical timeline you can copy

• Week 0 to 2, finalize the board resolution to terminate, update for any required law changes effective through the termination date, and begin assembling the attachment packet.
• Week 2 to 4, set up Pay.gov access, run a completeness check with the Procedural Requirements Checklist, and compress your single PDF under 15 MB.
• Week 4 to 6, submit 5310 at Pay.gov, pay the fee, and archive the confirmation email and tracking ID.
• Day 60 onward, you are eligible to receive a determination letter if no comments or issues block release, expect IRS contact by about day 145.

If you need to check status after 145 days, call Employee Plans Customer Account Services at 877‑829‑5500 with your document locator.

Filing on Pay.gov without hiccups

Create your Pay.gov account and find the form

• Go to Pay.gov, create or sign in to your account, and search “5310.” Open the “Application for Determination Upon Termination.” Always pull the current form version from Pay.gov for each filing rather than reusing a saved PDF from an earlier submission, since the form and the Pay.gov workflow steps can change without notice. You must be signed in to complete the wizard, upload your single PDF, and pay the fee.
• Pay.gov accepts ACH, debit, and credit cards, and will email a confirmation with your tracking ID after you submit. Keep that email, it is your acknowledgement.

Build the single PDF packet

Pay.gov allows just one uploaded file, capped at 15 MB, so compile your full packet in this order, then optimize:

• Cover letter, with brief history and any special features you want the specialist to see first.
• Procedural Requirements Checklist.
• Form 2848 or 8821, if you are using a representative.
• Plan document, adoption agreement, and all amendments since your last determination or restatement, plus trust agreement.
• Prior DL and any opinion or advisory letters for pre‑approved plans, as applicable.
• Any compliance statements or closing agreements, and records of actions taken to terminate the plan.
• Form 6088, if required for DB plans or underfunded DC plans.

Practical prep tips from our teams:

• Scan at 300 dpi grayscale, save as PDF or PDF/A, and apply lossless compression for clean, small files.
• Bookmark major sections inside the PDF for fast navigation in review.
• Name internal pages clearly, especially workpapers and exhibits, for example “Amendment‑2019‑Hardship,” “Trust‑Article‑IV.”
• Keep signatures and adoption dates visible, the IRS will look for them. These are practical production habits, not formal IRS requirements.

Pay.gov accepts only a single uploaded file, so the goal is to get the whole packet under 15 MB rather than to split it. If you still exceed 15 MB after optimizing, re‑scan at a lower resolution, remove duplicate or non‑essential exhibits, and re‑compress. If you genuinely cannot get under the limit, contact Employee Plans Customer Account Services at 877‑829‑5500 for the current handling instructions before you submit.

Sponsor and plan identifiers that must match

A surprising number of delays come from small mismatches. Enter the plan sponsor’s legal name exactly as it appears on recent Forms 5500. Use the correct EIN, the three‑digit plan number that matches your 5500 filings, and the plan year‑end month. These data points drive IRS matching and routing.

Counting participants the IRS way

For the headcount, include every employee currently participating and every employee eligible to participate, such as eligible non‑deferring 401(k) employees. Add retirees and former employees with nonforfeitable rights, and count exactly one beneficiary per deceased participant, even if there are multiple payees. Report the total on the participant line in the application.

Notice to interested parties

If your plan is subject to ERISA section 410, you must notify interested parties about the determination application. The online form asks about this, and if you check yes, you do not attach the notice, you are simply certifying that you provided it. Follow the IRS instructions for who qualifies as an “interested party” and what the notice must say.

Quick reminder, if your plan has more than 25 participants, your Form 5310 filing is open to public inspection, so accuracy and clear explanations matter.

User fees, what to expect, and how to pay

You pay the fee inside the Pay.gov Form 5310 workflow by ACH, debit, or credit. The IRS publishes the current user fee in its annual revenue procedure, and the amount can change year to year, so confirm the fee for your filing type before you submit rather than relying on a figure from a prior cycle. Some submissions may qualify for a reduced or waived fee, see the IRS resources on Form 8717 and related notices for the exemption criteria.

• If you ever need to make an additional or corrected payment after filing, the IRS has a dedicated Pay.gov flow tied to Form 8717, but routine 5310 submissions collect the fee during the application.
• Always save the Pay.gov confirmation email, it includes the tracking ID, which you will need for status checks or any follow‑up with the IRS.

Timing, status, and the 60‑day rule

• The IRS cannot issue a determination letter until at least 60 days after receipt, to allow interested parties to comment. Expect contact in about 145 days, often sooner for clean, complete packets.
• If you have not heard anything by around day 145, call Employee Plans Customer Account Services at 877‑829‑5500, Monday through Friday, 8 a.m. to 5 p.m. local time. Have your document locator number ready.
• The IRS generally works cases in postmarked date order, with priority for 5310 applications. That does not remove the need for completeness, since any deficiency can pause your case.

Plan documents and restatement, what to include

Even though terminating plans generally do not have to be restated, the IRS can request amendments and supporting materials during review. Include signed and dated copies of all amendments required through your termination date, your last favorable determination letter if you have one, and for pre‑approved plans, include the opinion or advisory letter and adoption agreement.

If you sponsor a 403(b) plan, note that documents before 2009 are generally not requested for the terminating determination review.

Plan types and special statuses

Cash balance and pension equity features require careful description. The IRS instructions define these terms, and the online form will prompt for details, for example your interest crediting method in a cash balance plan. Governmental and church plans have unique qualification frameworks, so only complete the sections that apply, and provide supporting documentation of that status.

Multi‑employer plans covered by PBGC insurance use Form 5300 rather than Form 5310 for determinations, and multiple‑employer plan fees follow separate IRS fee schedules. Confirm your plan’s classification before you submit.

Reversions and clean closeout

If any plan assets will revert to the employer, disclose it clearly in the application, attach the supporting plan language, and confirm that liabilities have been satisfied. Overfunded defined benefit reversions are only permitted when all participant liabilities are met, and the Service will verify permissibility during review. Coordination with trustees, valuation support, and audit‑ready records will save time.

Packaging your materials so reviews go faster

In my experience, specialists move fastest when your packet tells a clear story, start to finish. Use your cover letter to surface potential questions, for example a past merger, a late interim amendment that you have now adopted, or a cash balance conversion year.

A reviewer‑friendly packet structure

• Cover letter, a one‑page narrative with bullets that call out plan type, any special features, and what changed since the prior DL.
• Checklist, completed and signed.
• Authority, 2848 or 8821 if a representative will discuss the case.
• Plan set, current plan document, adoption agreement, and all amendments, signed and dated.
• Prior letters, last favorable DL, and opinion or advisory letters for pre‑approved plans.
• Termination evidence, the board resolution or corporate action, dated before the termination date.
• Other items, compliance statements, collective bargaining agreements referenced in the plan, and Form 6088 if required.

Single PDF rules and staying under the limit

• Keep the uploaded PDF under 15 MB, confirm size before you sign and submit. Pay.gov accepts only one uploaded file, so the entire packet has to fit in that single PDF.
• If you are over the cap, optimize first, re‑scan at a lower resolution, apply lossless compression, and remove duplicate or non‑essential exhibits before re‑checking the size.
• If you still cannot get under 15 MB, contact Employee Plans Customer Account Services at 877‑829‑5500 for current handling instructions rather than splitting the submission. Keep your timestamps and confirmations with your records.

Common pitfalls we still see

• Names and numbers that do not match Forms 5500, for example wrong plan number or an outdated sponsor name. Fix your corporate names and plan numbers first.
• Missing signatures or adoption dates on amendments, which can trigger follow‑ups.
• Incomplete participant counts, remember to include eligible non‑deferrers and one beneficiary per deceased participant.
• Forgetting the notice to interested parties question, or checking “No” when the plan is subject to ERISA section 410.

People also ask, fast answers

• Do you have to restate a terminating plan, not necessarily, but you must amend for law changes effective through the termination date and include required documents.
• Can you distribute before the letter, distributions sometimes proceed before case closure, however your determination cannot issue before 60 days from IRS receipt and filing early lowers risk.
• How do you check status, call 877‑829‑5500 with your document locator, or see the IRS letter status guidance, which notes that 5310 applications are prioritized.

Where Accountably fits, if you need help

If your firm is juggling busy‑season compliance while spinning up a termination, the bottleneck is usually document control, not tax knowledge. Our team integrates with your workflow to build SOP‑driven packets, standardized workpapers, and single‑PDF assemblies, then tracks 15 MB limits and receipt confirmations. It is the same delivery discipline we use across bookkeeping, tax, and month‑end work, now pointed at a plan termination. Use us when you cannot afford rework or missed dates.

Quick reference, fees, timing, and contacts

User fees for Form 5310

Filing type	User fee
Single‑employer plan 5310	Per current IRS revenue procedure
Multiple‑employer plan 5310	Per current IRS revenue procedure

• Pay inside the Pay.gov application flow. The IRS sets the current amount in its annual revenue procedure, so confirm the fee for your filing type before you submit. Some applications may qualify for a reduced or waived fee under IRS guidance, see the Form 8717 page and related IRS notices.

Timing at a glance

• Earliest determination letter issuance, day 60 after IRS receives your application.
• Typical contact window, about day 145.
• Status check after day 145, call 877‑829‑5500, have your document locator handy.

Required attachments, high level

• Cover letter, checklist, 2848 or 8821 if needed.
• Plan, adoption agreement, trust, and all required amendments.
• Prior DL, opinion or advisory letters for pre‑approved plans.

Records of actions to terminate, for example the board resolution.

• Form 6088 for DB plans or underfunded DC plans.

Contacts and helpful IRS pages

• Employee Plans Customer Account Services, 877‑829‑5500.
• Pay.gov, “Application for Determination Upon Termination,” single‑PDF 15 MB rule and upload flow.
• Letter status guidance, general process and contact channels, with priority given to 5310 applications.
• Tips to avoid processing delays, practical do’s and don’ts straight from the IRS.
• Instructions for Form 5310 on www.irs.gov/Form5310, which together with the Pay.gov submission interface is the IRS-designated source for current line-level guidance on public inspection, participant definitions, cash balance and pension equity notes, and the 15 MB upload limit (the IRS no longer publishes a traditional standalone Form 5310 instructions booklet with line-by-line detail, so do not rely on a separate instructions PDF as a substitute for the web page and the Pay.gov workflow).

Closing thoughts

Terminations feel stressful because the finish line is crowded, trustees, auditors, recordkeepers, and participants all have their own clocks. The way you win is simple, file in Pay.gov early, keep your single PDF under 15 MB, line up every amendment and signature, and plan for the 60‑ and 145‑day milestones. If your packet is clean and your identifiers match, the review tends to be predictable. When your team needs extra hands to package and track the work, we can bring the same workflow discipline we use for tax and accounting production to your 5310 closeout. That combination, good timing plus good packaging, is how you finish strong.

Common Mistakes We See Every Season

Most Form 5310 problems are not about the substance of the plan documents – they sit in the packaging and timing around them. The patterns below are the ones our closeout team flags most often.

Reusable Checklists

The checklists below are written so a closeout lead can paste them straight into the firm's SOP. Each item maps to a Form 5310 milestone or document we have seen reviewers ask about.

Keep 5310 Season From Stalling

Form 5310 work does not spike the way an April individual return push does, but it bites in a different way – each closeout has a hard sequence of dates, multiple counterparties (sponsor, trustee, recordkeeper, auditor), and a single-PDF packet that has to be packaged once and packaged right. When any of those go off-rhythm, the determination letter posts later than planned and the distribution plan stalls with it. The IRS designates www.irs.gov/Form5310 as the single source of truth for current procedure, which means any team running this work has to keep their internal SOP synced to that page each engagement.

The fix is mostly operational rather than technical. The 5310 packet itself is finite; the failure mode is usually a missing amendment, a stale PDF, or an identifier mismatch the team did not catch before upload. A short discipline layer around document intake, identifier reconciliation, and Pay.gov submission control prevents nearly all of the rework we see.

• Standardize the single-PDF assembly order (plan document, restatements, amendments, resolutions, application) so every closeout looks identical to a reviewer.
• Lock sponsor name, EIN, plan name, and plan number against the latest Form 5500 before the packet leaves the preparer.
• Issue the Notice to Interested Parties on a planned schedule rather than reactively, and store the dated distribution log inside the packet.
• Map the timing milestones described earlier on this page to a single calendar that the trustee and recordkeeper both see, so distribution timing does not drift.
• Pull the current Form 5310 PDF from Pay.gov for every engagement; never reuse a saved copy from a prior filing.

That discipline layer is the same operating approach our team uses across tax production. If a closeout needs extra hands for packet assembly, identifier reconciliation, or post-filing status tracking, our taxation outsourcing services plug into the existing workflow without changing how the sponsor or counsel runs the review.

FAQs

What is Form 5310, and why would I file it?

Form 5310 is the IRS application you use to request a determination letter that your retirement plan stayed qualified through termination. Filing gives you agency approval before you finalize distributions, which helps reduce fiduciary and audit risk.

Do I have to file Form 5310 for every termination?

No. The program is optional for many terminations, but highly recommended when you want IRS assurance, have complex amendments, or face employer reversions. The IRS defines when an application is “in connection with” a termination and sets the one‑year filing windows, so check those rules before you time distributions.

How do I notify the IRS about a plan merger or spinoff?

Use Form 5310‑A for plan mergers, consolidations, spinoffs, or transfers. It is a notice, not a determination request. File at least 30 days before the transaction when required, and remember that filing 5310‑A does not generate a determination letter.

How do I check my case status, and what do I need?

After about 145 days, call 877‑829‑5500. Have your document locator, employer name, EIN, plan name, and plan number ready. The IRS works cases in date order and prioritizes 5310 filings.