Application for Determination for Terminating Plan and Distributable Benefits from Employee Pension Benefit Plans

Forms and Documents

Document Name	Status
Form Form 6088 Form 6088--Distributable Benefits From Employee Pension Benefits Plans Form and Instruction	Modified
Form Form 5310 Form 5310-- Application for Determination for Terminating Plan; Form	Modified
1545-0202 Supporting Statement.docx Supporting Statement A	2025-07-22

IC Document Collections

IC ID	Document Title	Status
202873	Form 6088--Distributable Benefits From Employee Pension Benefits Plans Form and Instruction	Modified
17121	Form 5310-- Application for Determination for Terminating Plan; Form	Modified

ICR Details

OMB Control No: 1545-0202	ICR Reference No: 202507-1545-010
Status: Received in OIRA	Previous ICR Reference No: 202203-1545-006
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: Application for Determination for Terminating Plan and Distributable Benefits from Employee Pension Benefit Plans
Type of Information Collection: Extension without change of a currently approved collection	Common Form ICR:  No
Type of Review Request: Regular	Date Submitted to OIRA: 08/01/2025

	Requested	Previously Approved
Expiration Date	36 Months From Approved	07/31/2025
Responses	935	1,244
Time Burden (Hours)	65,323	82,231
Cost Burden (Dollars)	2,275,000	0

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Abstract: Employers who have qualified deferred compensation plans can take an income tax deduction for contributions to their plans. IRS uses the data on Forms 5310 and 6088 to determine whether a plan still qualifies and whether there is any discrimination in benefits.

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Authorizing Statute(s): US Code: 26 USC 401(a) Name of Law: Requirements For Qualification
   US Code: 26 USC 404 Name of Law: Deduction For Contributions Of An Employer To An Employees' Trust Or Annuity Plan And Compensation U
   US Code: 26 USC 403(b) Name of Law: Taxability Of Beneficiary Under Annuity Purchased By Section 501(c)(3) Organization Or Public School
  

Citations for New Statutory Requirements: None

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Associated Rulemaking Information
RIN:	Stage of Rulemaking:	Federal Register Citation:	Date:
	Not associated with rulemaking

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Federal Register Notices & Comments
60-day Notice:	Federal Register Citation:	Citation Date:
	90 FR 15613	04/14/2025
30-day Notice:	Federal Register Citation:	Citation Date:
	90 FR 36283	08/01/2025
Did the Agency receive public comments on this ICR? No

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Number of Information Collection (IC) in this ICR: 2

IC Title	Form No.	Form Name
Form 5310-- Application for Determination for Terminating Plan;	Form 5310	Application for Determination for Terminating Plan
Form 6088--Distributable Benefits From Employee Pension Benefits Plans	Form 6088	Distributable Benefits From Employee Pension Benefit Plans

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ICR Summary of Burden

	Total Request	Previously Approved	Change Due to New Statute	Change Due to Agency Discretion	Change Due to Adjustment in Estimate	Change Due to Potential Violation of the PRA
Annual Number of Responses	935	1,244	0	0	-309	0
Annual Time Burden (Hours)	65,323	82,231	0	0	-16,908	0
Annual Cost Burden (Dollars)	2,275,000	0	0	2,275,000	0	0

Burden increases because of Program Change due to Agency Discretion: No

Burden Increase Due to:

Burden decreases because of Program Change due to Agency Discretion: No

Burden Reduction Due to:

Short Statement: There are no material changes in the paperwork burden previously approved by OMB. However, the burden for Form 5310 and 6088 has decreased due to better estimates based on the number of taxpayers filing the form. This decreases the burden by 309 responses and 16,908 hours due to adjustment in Agency Estimates.

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Annual Cost to Federal Government: $63,106

Does this IC contain surveys, censuses, or employ statistical methods? No

Does this ICR request any personally identifiable information (see OMB Circular No. A-130 for an explanation of this term)? Please consult with your agency's privacy program when making this determination.     Yes

Does this ICR include a form that requires a Privacy Act Statement (see 5 U.S.C. §552a(e)(3))? Please consult with your agency's privacy program when making this determination.     Yes

Is this ICR related to the Affordable Care Act [Pub. L. 111-148 & 111-152]? No

Is this ICR related to the Dodd-Frank Wall Street Reform and Consumer Protection Act, [Pub. L. 111-203]? No

Is this ICR related to the American Recovery and Reinvestment Act of 2009 (ARRA)? No

Is this ICR related to the Pandemic Response? No

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Common Form ICR:  No

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On behalf of this Federal agency, I certify that the collection of information encompassed by this request complies with 5 CFR 1320.9 and the related provisions of 5 CFR 1320.8(b)(3).

The following is a summary of the topics, regarding the proposed collection of information, that the certification covers:

(a) It is necessary for the proper performance of agency functions;

(b) It avoids unnecessary duplication;

(c) It reduces burden on small entities;

(d) It uses plain, coherent, and unambiguous language that is understandable to respondents;

(e) Its implementation will be consistent and compatible with current reporting and recordkeeping practices;

(f) It indicates the retention periods for recordkeeping requirements;

(g) It informs respondents of the information called for under 5 CFR 1320.8 (b)(3) about:

(i) Why the information is being collected;

(ii) Use of information;

(iii) Burden estimate;

(iv) Nature of response (voluntary, required for a benefit, or mandatory);

(v) Nature and extent of confidentiality; and

(vi) Need to display currently valid OMB control number;

(h) It was developed by an office that has planned and allocated resources for the efficient and effective management and use of the information to be collected.

(i) It uses effective and efficient statistical survey methodology (if applicable); and

(j) It makes appropriate use of information technology.

If you are unable to certify compliance with any of these provisions, identify the item by leaving the box unchecked and explain the reason in the Supporting Statement.

Certification Date: 08/01/2025

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