Free Form 6045 (Rev. 2-2006) - Federal

Form (Rev. February 2006)

6045
501 I. 502 II.a. 503 II.b. 504 III.a. 506 III.b.

Department of the Treasury - Internal Revenue Service

Date

Employee Plan Deficiency Checksheet Coverage and Nondiscrimination Requirements: Defined Contribution Plans (Attachment #5)

For IRS Use

Please furnish the amendment(s) requested in the section(s) checked below.
Please submit a completed Schedule Q (Form 5300), including all required attachments.

Please submit the demonstration that the plan satisfies the nondiscriminatory classification requirement on an employer-wide basis. IRC section 410(b)(5)(B) and Regs. section 1.414(r)-8(b)(2).

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. sections 1.414(r)-1(c)(2)(ii) and 1.414(r)-1(c)(3)(ii). Please submit the information required by Schedule Q (Form 5300) regarding plans that are disaggregated, permissively aggregated, or restructured.

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

Please submit the information that demonstrates the plan satisfies the "ratio-percentage test" described 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 IV.b. 511 IV.b.(i) 512 IV.b.(ii) 513 V.b. 514 V.c. Catalog Number 43039X

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 Schedule Q (Form 5300). IRC section 410(b)(2). Please submit a demonstration that the plan satisfies the nondiscriminatory classification test described in section 1.410(b)-4 of the regulations. IRC section 410(b)(2)(A)(i) and Reg. section 1.410(b)-2(b)(3).

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 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). You have requested a determination of whether benefits, rights, or features satisfy the nondiscriminatory 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). Please submit a demonstration that the benefit, right, or feature described in section __________ of the 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). (page 1) www.irs.gov Form 6045 (Rev.2-2006)

515 VI. 516 VII.a. 517 VII.b. 518 VIII.b. 519 VIII.c. 520 IX.a. 521 IX.b. 522 X.a.

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). 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).

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

Section __________ of the plan should be amended to provide a uniform allocation formula that will satisfy 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). 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 1.401(a)(4)-8(b)(3). The definition of compensation contained in section __________ of the plan should be amended to 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 Reg section 1.414(s)-1. . Section __________ of the plan should be amended to define compensation for self-employed individuals 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).

523 X.b.

Catalog Number 43039X (page 2)

www.irs.gov

Form 6045 (Rev. 2-2006)