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Part 4. Examining Process

Chapter 71. Employee Plans Examination of Returns

Section 5. Form 5330 Examinations

4.71.5  Form 5330 Examinations

4.71.5.1  (03-01-2005)
Overview of Form 5330 Examinations

  1. This section provides procedures for examining and closing Forms 5330, Return of Excise Taxes Related to Employee Benefit Plans.

  2. Examinations of Form 5330 returns may result in the collection of excise taxes and are generally picked-up during a Form 5500 examination.

  3. A Form 5330 examination case may originate from several sources:

    1. A Form 5500 examination may be expanded to include filed Forms 5330.

    2. A delinquent Form 5330 may be secured as the result of a Form 5500 examination.

    3. A Form 5330 may be examined or secured as a result of a DOL referral.

    4. A filed Form 5330 may be assigned without the related Form 5500.

  4. As part of the Form 5500 package audit procedures, any Forms 5330 filed by the employer sponsoring the plan should be inspected. If it is determined from this inspection of Forms 5330 previously filed by the employer that material changes should be made to the excise tax reported on the return, the Form 5330 should be examined to make the appropriate changes.

  5. AIMS establishment requirements for agreed delinquent Form 5330 returns secured as part of the examination process are reflected in IRM 4.71.5.7 below.

4.71.5.2  (03-01-2005)
Form 5330 Filing Requirements

  1. Forms 5330, Return of Excise Taxes Related to Employee Benefit Plans, are filed to report the following taxes:

    1. Failure to meet minimum funding standards (IRC 4971).

    2. Nondeductible contributions to qualified employer plans (IRC 4972).

    3. Excess contributions to individual retirement accounts (IRAs), certain individual retirement annuities, and IRC 403(b)(7)(A) custodial accounts (IRC 4973).

    4. Prohibited transactions (IRC 4975).

    5. Certain dispositions by employee stock ownership plans and certain cooperatives (IRC 4978).

    6. Certain excess contributions (IRC 4979).

    7. Certain reversions of plan assets (IRC 4980).

4.71.5.2.1  (03-01-2005)
Form 5330 Due Dates

  1. The Form 5330 is due for the Chapter 43 excise taxes as indicated in the following table:

    Excise Tax Due Date of Form 5330 Examples
    IRC 4971 By the later of:

    • The last day of the 7th month after the end of the employer’s tax year, or

    • 8 1/2 months after the last day of the plan year that ends with or within the employer’s tax year.

    		The employer's tax year ends March 31, and the plan is on a calendar year. If the applicable plan year ends 12/31/2000, the corresponding tax year would end 3/31/2001. The Form 5330 would be due on October 31, 2001.
    IRC 4972, IRC 4973(a)(3), IRC 4975, IRC 4976, IRC 4978, and IRC 4979A By the last day of the 7th month after the end of the tax year of the employer or other person who must file the return. If the employer is on a calendar year tax year of 199912, the Form 5330 is due on July 31, 2000. If the employer is on a fiscal tax year ending October 31, 1999, the Form 5330 is due on May 31, 2000.
    IRC 4977 By the last day of the 7th month after the end of the calendar year in which the excess fringe benefits were paid to the employees of the employer.  
    IRC 4979 By the last day of the 15th month after the close of the plan year to which the excess contributions or excess aggregate contributions relate. Excess contributions were made to a plan for the plan year ending December 31, 2000. The Form 5330 for such excess contributions is due by March 31, 2002.
    IRC 4980 No later than the last day of the month following the month in which the reversion occurred. Trust assets reverted back to an employer on May 16, 2002 for a plan having a plan year ending on December 31st. The Form 5330 is due for the reversion on June 30, 2002.

4.71.5.3  (03-01-2005)
General Procedures for Form 5330 Examinations

  1. Basic examination techniques and guidelines as detailed in IRM 4.71.1 should be followed. Among other items, this includes:

    1. Securing and reviewing source documents substantiating the applicability of excise tax.

    2. Utilizing Form 5772 and Form 5773 to reflect documentation of the examination findings regarding potential excise tax and penalty issues.

  2. Complete and accurate calculations of excise tax and applicable penalties should be provided to the taxpayer and POA. See IRM 20.1, Penalty Handbook, and IRM 20.1.8, Employee Plans and Exempt Organizations Penalties, for guidance related to penalties.

  3. In the case of prohibited transactions, if the taxable period extends into a taxable year for which a Form 5330 is not yet due:

    1. The taxpayer should be notified of the requirements to file Form 5330 and pay the tax shown thereon for such taxable year.

    2. If the taxpayer chooses to voluntarily file the return with the examiner, accuracy of the return should be verified before forwarding the return to the Ogden Service Campus (formerly Ogden Service Center). If a discrepancy is noted, it may be appropriate to initiate an examination of the voluntarily filed return.

    3. If the return is not filed, Form 5666, TE/GE Referral Information Report, should be prepared and forwarded to EP Classification for future follow-up.

  4. When working a claim on a Form 5330, the procedures of IRM 4.71.8 should be followed.

4.71.5.4  (03-01-2005)
Use of Report Generation Software (RGS)

  1. RGS will be utilized to the fullest extent possible to compute the relevant excise tax, and for the generation of forms, letters, or reports needed during the examination.

4.71.5.5  (03-01-2005)
Initial Contact with the Taxpayer

  1. In most instances, Form 5330 examinations are initiated as a result of issues discovered in a related Form 5500 examination.

  2. Once adequate documentation has been gathered and the determination has been made to pursue an excise tax issue, the impacted taxpayer must be notified in writing of the Form 5330 examination.

    1. Issue an individually designed letter (i.e., a modified Letter 1346 or Letter 1474) containing pertinent facts, law, government position, and excise tax calculations (also include penalty calculations if applicable).

      Note:

      When the issue involves a prohibited transaction that has not been corrected, the letter should include an explanation of the assertion of IRC 4975(b) tax. Likewise, when the issues involves a funding deficiency that has not been corrected, the letter should include an explanation of the assertion of IRC 4971(b) tax.

    2. The letter will solicit the filing of Forms 5330 for all years in which returns are due.

    3. If additional tax is being assessed on a year when Form 5330 was previously filed, Form 870 can be used to secure agreement on the additional assessment of tax. See Exhibit 4.71.5-1 for an example of a completed Form 870.

    4. In the case of prohibited transactions, if the taxable period extends into a taxable year for which a Form 5330 is not yet due, notify the taxpayer of the requirements to file Form 5330 and pay the tax for such taxable year.

    5. Payment of excise tax with applicable penalties should be solicited in order to stop interest from accruing.

    6. Send Publication 1, Your Rights as a Taxpayer, with the letter if not previously given to the taxpayer.

    7. Send a copy of the letter to any authorized power of attorney (POA).

4.71.5.6  (03-01-2005)
Overview of Establishing Forms 5330 on EPIC and AIMS

  1. The examiner should establish a Form 5330 return on EPIC and AIMS once it is determined that excise tax is due.

  2. Procedures used to establish Form 5330 on AIMS will differ in the following situations:

    1. Beginning 1/1/2002, all delinquent and substitute Forms 5330 will be established on AIMS as Business Master File (BMF) using Form 5597. This includes a taxpayer with an SSN as well as a taxpayer with an EIN. An AMDISA print will reflect a "424" once the Form 5597 has been input.

    2. A previously filed return that was processed by the Service Campus on the Non-Master File (NMF) should be established on the NMF.

    3. A previously filed return that was processed by the Service Campus on the BMF will be established on the BMF.

    4. When examining a Form 5330 return that was previously filed by the taxpayer (i.e., claims and instances where a determination is made that insufficient tax was reported), conduct research to determine if the return was processed by the Service Campus on the BMF or the NMF.

    5. The examiner should obtain a BMFOL print for MFT 76 with the taxpayer’s EIN/SSN for the applicable year to verify the filed status of the return. The return was processed as BMF if a transaction code (TC) of " 150" is present.

    6. When researching a Form 5330 with an EIN, do not put a file source (no "P" or "N") after the EIN.

    7. When researching a Form 5330 with an SSN, a file source of " V" must be used after the SSN (i.e. 123-45-6789V).

    8. If the BMFOL print reflects no TC "150" present, an ANMF print (formerly a MARS print) should be secured to determine if the return was processed as NMF.

  3. Form 5597 is used to establish a return on the BMF. See IRM 4.71.5.7.2.

  4. Form 5588 is used to establish a return on the NMF. See IRM 4.71.5.14.1.

  5. Returns established on NMF by the examiner prior to 1/1/2002, will remain on NMF (the returns will not be put on BMF).

4.71.5.7  (03-01-2005)
Processing Agreed Forms 5330 on the AIMS BMF and EPIC

  1. AIMS establishment of all agreed delinquent returns is required on original returns if one return has tax of (See LEM 4.71.5.7.5(7)) or more. Agreed returns with tax less than the amount set forth in LEM 4.71.5.7.5(7) may be secured and/or established on AIMS at the discretion of the group manager.

  2. EPIC Establishment– Once it is determined that the excise tax issue will be pursued, establish the Form 5330 return on EPIC by utilizing data from a completed Form 5597 generated by the examining examiner. EPIC will be the primary group inventory control for any Form 5330 that has not been previously filed. Concurrently, an entity module will be established or verified on the BMF at this time as described below.

  3. Entity Module Verification– The examiner is responsible for securing an INOLES print to determine if an entity module is present on the BMF.

    Note:

    The case will not establish on AIMS until an entity module has been established.

    1. When obtaining an INOLES print for an SSN, use a file source of "V" after the SSN (i.e., INOLES123-45-6789V).

    2. When obtaining an INOLES print for an EIN, do not use a file source (i.e., INOLES75-1234567).

    3. If INOLES produces a screen with at least the taxpayer’s name and address, an entity module has been established on the BMF.

    4. If INOLES produces a blank screen, the BMF entity has not been established.

      Note:

      This will frequently be the case when dealing with an SSN.

  4. If there is no entity module on the BMF, prepare Form 4442 at the earliest possible time to establish one. Forward to the AIMS coordinator as noted below. See IRM 4.71.5.7.1.

  5. AIMS Establishment– At the discretion of the group manager, AIMS establishment may occur at the group level, or alternatively the case can be established on AIMS by the closing unit in Brooklyn after the case has been closed by the group.

    1. Form 5597 will be used to input the case on AIMS once the existence of an entity module has been verified, or the entity module has been established.

    2. After the form has been input, an AMDISA print reflecting a " 424" will be included with the case file as it is processed. See IRM 4.71.5.7.2 for instructions on how to complete Form 5597.

    Note:

    It is important to understand that this does not constitute a full AIMS account. This is why EPIC will be the primary group inventory control for these returns while a full AIMS account is being established.

  6. Once a delinquent Form 5330 return is received from the taxpayer, process it in accordance with IRM 4.71.5.7.3.

  7. Forms 5330 received from the taxpayer for years not yet due will be processed in accordance with IRM 4.71.5.7.4.

  8. Delinquent returns will be closed in accordance with See IRM 4.71.5.7.5.

4.71.5.7.1  (03-01-2005)
Preparation of Form 4442

  1. Prepare Form 4442 to establish an entity module on the BMF.

  2. The following line items will be completed when preparing Form 4442:

    1. Item 1 (Recipient’s Name): Enter the name of the examiner conducting the exam.

    2. Item 2 (ID Number): Enter the examiner’s group number and primary business code for the Area. The codes are:

    3. Item 3 (Received Date): Enter the current date.

    4. Item 8 (Taxpayer’s Name): Enter the taxpayer’s name.

    5. Item 9 (TIN): Enter the taxpayer’s SSN or EIN. If the taxpayer has an SSN, enter a "V" after the SSN.

    6. Item 13 (Current Address): Enter the taxpayer’s address.

    7. Item 15 (Forms): Enter 5330.

    8. Item 17 (Processing Campus): Enter OSC for Ogden Submission Processing Campus.

    Business Code Area
    401 Northeast
    402 Mid-Atlantic
    403 Great Lakes
    404 Gulf Coast
    405 Central Mountain
    406 Pacific Coast
    410 Programs and Review

  3. Fax the completed Form 4442 to the Brooklyn Processing Unit at 718-488-2332. Include a contact name and phone number and fax number on the fax cover sheet.

  4. The Brooklyn Processing Unit will fax Form 4442 back to the examiner, noting that the request has been completed. See Exhibit 4.71.5-2 for an example of a completed Form 4442.

4.71.5.7.2  (03-01-2005)
Preparation of Form 5597

  1. Form 5597 is used to establish a delinquent Form 5330 on EPIC and AIMS.

    1. Establish the Form 5330 on EPIC once it is determined that excise tax will be pursued.

    2. The Form 5330 will be established on AIMS once it is determined that excise tax will be pursued and an entity module has been established. At the discretion of the group manager, AIMS establishment may occur at the group level, or alternatively the case can be established on AIMS by the closing unit in Brooklyn after the case has been closed by the group.

    3. Do not input Form 5597 on AIMS until it has been verified that the entity module has been established. After the Form 5597 is input, an AMDISA print will reflect a "424" .

  2. Complete the following line items on Form 5597 as noted:

    1. P7-8: Enter source code 44 if the return is delinquent and has not been posted by the Service Center (no TC 150). Enter source code 50 if the return has already been posted by the Service Center (as indicated by TC 150).

    2. P10-12 Item 3: Enter the primary business code.

    3. P14-18: Leave blank.

    4. P20-23: Enter the examiner’s group code (i.e., 7653).

    5. P25-26: Enter MFT 76.

    6. P28-29: Enter a status code of 12.

    7. P31: Enter 3 for return request indicator.

    8. P33-35: Enter the project code of the related Form 5500. If there is none, enter 0000.

    9. P40-42: Enter a push code of 020 (delinquent return) or 021 (substitute for return).

      Note:

      Do not enter a push code if the return has already been posted by the Service Center (as indicated by TC 150).

    10. Line 2, P1-12: Enter the taxpayer’s EIN or SSN.

      Note:

      Use a file source of "V" with an SSN (i.e., 123-45-6789V) and no file source with an EIN (i.e., 75-1234567).

    11. Line 2 A: Enter the taxpayer’s name.

    12. Line 2, P14-17: Enter the name control for the taxpayer.

    13. Line 2, P19-24: Enter the tax period(s).

    14. Line 2, P26-28: Enter an activity code of 310.

    15. Line 2, P40-42: Enter the plan number for the related plan.

    16. Line B: Enter the taxpayer’s address.

    17. Line C: Enter the reason for the establishment of the Form 5330.

    18. Line D: Enter the examiner’s name, organization and date.

    19. Line E: Secure the group manager’s signature.

    Primary Business Code Area
    401 Northeast
    402 Mid-Atlantic
    403 Great Lakes
    404 Gulf Coast
    405 Central Mountain
    406 Pacific Coast
    410 Exam Programs and Review

  3. See Exhibit 4.71.5-3 for an example of a completed Form 5597.

4.71.5.7.3  (03-01-2005)
Processing Delinquent Forms 5330 Received from the Taxpayer

  1. Date stamp all delinquent Forms 5330 with the IRS received date as soon as possible after receipt from the taxpayer.

  2. Verify the accuracy of the return, making sure tax amounts are reflected on the first page of the return.

  3. If payment is received, send the check along with the Form 5330 package express mail (next day) to the Ogden Submission Processing Campus by the end of the next business day after receipt.

  4. If no payment is received, send the Form 5330 package in a similar way as soon as administratively possible (preferably within three business days).

  5. Write in bold red letters on the top margin of the original return: "DELINQUENT RETURN SECURED BY TE/GE EMPLOYEE PLANS" . Reminder: Leave room in the upper right corner for the DLN to be entered by the Service Campus.

  6. It is no longer required to enter a code at the bottom of Form 5330, therefore nothing should be written at the bottom of the return by the examiner.

  7. The prepared package forwarded to the Service Campus will contain the following:

    1. Form 3210, Document Transmittal. See IRM 4.71.5.7.3.1 and See Exhibit 4.71.5-5. for an example of a completed Form 3210.

    2. Payments received (i.e., check).

    3. Form 13133, Expedite Processing Cycle. See IRM 4.71.5.7.3.1. and See Exhibit 4.71.5-10. for an example of a completed Form 13133.

    4. Form 3198-A, TE/GE Special Handling Notice. See IRM 4.71.5.7.3.1.

    5. Form 3244-A, Payment Posting Voucher, if payment is received. See IRM 4.71.5.7.3.1 and See Exhibit 4.71.5-6. for an example of a completed Form 3244-A.

    6. Original Return.

    Note:

    Items b) through f) should be stapled or clipped together in corresponding order with the payment on top and the return on bottom.

  8. Mail Form 5330 packages without remittance to:

    IRS

    1973 N. Rulon White Blvd.,
    Mail Stop 6052
    Ogden, UT 84404

  9. Mail Form 5330 packages with remittance less than $100,000 to:

    IRS
    Attn.: Teller Unit
    1973 N. Rulon White Blvd.,
    Mail Stop 1999
    Ogden, UT 84404
    Note:

  10. If remittance of $100,000 or more is received, the Form 5330 package should be mailed to Mail Stop 2003 instead of Mail Stop 1999.

  11. When addressing the Express Services Routing slip (Form 9814), the recipient name should be the Mail Supervisor with the recipient phone number of (801) 620-3750. This is the case whether or not payment is remitted.

  12. Before mailing the Form 5330 package, a copy of the entire package should be made for the case file.

  13. Annotate in bold red letters on the top of the copy: " COPY OF DELINQUENT RETURN SECURED BY TE/GE: EP—ORIGINAL RETURN SENT TO OGDEN SC ON 00/00/00" (list the date mailed).

  14. If an entity module was not previously established, generate a Form 4442 and forward it to the Brooklyn Processing Unit per See IRM 4.71.5.7.1.

4.71.5.7.3.1  (03-01-2005)
Delinquent Forms 5330 Package Contents

  1. The Form 3210 is completed as follows:

    1. If the remittance is not received address the Form 3210 as follows:

    2. If the remittance of less than $100,000 is received, address the Form 3210 as follows:

    IRS
    1973 N. Rulon White Blvd.,
    Mail Stop 6052
    Ogden, UT 84404

    Note:

    When addressing the Express Services Routing slip (Form 9814) and the Form 3210 the recipient name should be the Mail Supervisor with the recipient phone number of (801) 620-3750.

    IRS
    Attn: Teller Unit
    1973 N. Rulon White Blvd.,
    Mail Stop 1999
    Ogden, UT 84404

    Note:

    When addressing the Express Services Routing slip (Form 9814) and the Form 3210 the recipient name should be the Teller Unit with the recipient phone number of (801) 620-7220.

  2. If remittance is $100,000 or more, address Form 3210 to Mail Stop 2003 instead of Mail Stop 1999.

  3. In the body of the Form 3210, Document Transmittal, list:

    1. The forms secured (Form 5330), the taxpayer’s name and taxpayer's identification number (TIN), the applicable plan number, and the tax year(s) being sent.

    2. If payment is received list the check number and the amount of the check.

    Note:

    See Exhibit 4.71.5-5 for an example of a completed Form 3210.

  4. Complete Form 13133, Expedite Processing Cycle, as follows:

    1. Check "Delinquent Return."

    2. Check "See attached Form 3198-A … "

    3. Complete your name, phone number and stop number.

    4. If penalties are not to be assessed, check "Penalties" and insert "Do not assess penalties" in the space provided.

    5. See Exhibit 4.71.5-10 for an example of a completed Form 13133.

  5. Fill in Form 3198-A, TE/GE Special Handling Notice, as follows:

    1. List your name, ID number, phone number, POD, and group number in the "Required Entries" section.

    2. List the taxpayer's EIN/SSN, return MFT, plan number, year of the attached Form 5330 , taxpayer's name, and name control in the "Required Entries" section.

    3. List all years for the same taxpayer that are being processed simultaneously, with the applicable statute date.

    4. In the "Other Instructions" section, provide instructions regarding the assessment or non-assessment of penalties. If penalties are not being assessed, write: "Do Not Assess Penalties, Reasonable Cause Established" . If penalties are being assessed, write " Assess Penalties Under IRC 6651(a)(1)&(2)" . The instruction regarding penalties should be highlighted on the form.

      Note:

      The examiner should document in the workpapers the basis for the assessment or non-assessment of penalties.

    5. See Exhibit 4.71.5-8 for an example of a completed Form 3198-A.

  6. If payment is received, complete Form 3244-A, Payment Posting Voucher, for each year in which payment is received as follows:

    1. SSN/EIN.

    2. Form number/MFT: Enter 5330/76.

    3. Tax period.

    4. Plan number.

    5. Transaction date: Enter the date the payment was received.

    6. Taxpayer name, address and zip code.

    7. Transaction Data: List the entire amount received for the year under transaction code 610 (Remittance With Return) and the same amount under " Total payment" .

    8. Remarks: List the check number and the amount of the check. If the check is broken out over more than one year, list each year and the amount applied to each year.

    9. Prepared by: Enter the examiner’s name, group number and phone number.

    Note:

    See Exhibit 4.71.5-6 for an example of a completed Form 3244-A.

4.71.5.7.4  (03-01-2005)
Securing 5330 Returns Not Yet Due

  1. In the case of prohibited transactions, if the taxable period extends into a taxable year for which a Form 5330 is not yet due:

    1. Notify the taxpayer of the requirements to file Form 5330 and pay the tax shown thereon for such taxable year.

    2. If the taxpayer chooses to voluntarily file the Form 5330 return with the examiner, the examiner will check the accuracy of the return, prepare the Form 5330 package, and forward it to the Ogden Submission Processing Campus in accordance with See IRM 4.71.5.7.3., with the following exceptions.

    Note:

    Write, "RETURNS SECURED BY TEGE: EMPLOYEE PLANS" at the top of the return. Do not prepare or submit Forms 13133 or Form 3198-A.

  2. The return can be established on AIMS and handled as an examination at the discretion of the group manager. However, examinations that will be closed on AIMS prior to the due date of the return should NOT be established.

  3. If the return is established on AIMS the procedures in this IRM should be followed with these exceptions.

    1. Source code 50 (instead of 44) should be used on Form 5597.

    2. Push code 041 should be used on Form 5597.

    Note:

    Disposal code 06 should be used even though the return is not delinquent.

  4. If the return is not established on AIMS, list the excise tax for the Forms 5330 years not established on line 602 of Form 5650 of the related Form 5500 exam.

  5. If the Taxpayer does not voluntarily file the Form 5330, prepare Form 5666 (EP/EO Referral Report) and forward to EP Classification for future follow-up.

4.71.5.7.5  (03-01-2005)
Closing Agreed 5330 Examinations

  1. Forms 5330 examinations are considered agreed when:

    1. The issue giving rise to excise tax has been corrected, and

    2. Form 5330 is secured from the taxpayer reflecting the correct amount of tax, or

    3. A signed Form 870 is secured reflecting an agreed upon change to the tax previously reflected on a filed Form 5330 return, or

    4. The examiner determines that no additional tax is due on a previously filed Form 5330 return that they examined.

    Note:

    When working a claim the procedures in IRM 4.71.8 should be followed.

  2. Prepare Form 5772 and Form 5773 (or its equivalent) to document audit procedures and findings.

  3. Generate a closing letter for issuance covering all Form 5330 years examined.

    1. Letter 2085 should be used when the examination results in no change to the tax reported on a filed Form 5330.

    2. Letter 2087 should be used when a signed Form 870 is secured reflecting agreed upon change to the tax previously reflected on a filed Form 5330 return.

  4. The following disposal codes should be used:

    Disposal Codes Conditions
    02 If a previously filed return is examined and there is no change to the tax liability.
    03 The tax has been corrected on a previously filed return and the taxpayer agreed to the changes by signing a Form 870, or the Form 5330 return is for a year that is not yet due.
    06 A delinquent return was secured.

  5. Enter excise tax reported on the Form 5330, secured during the examination, on line 414 of Form 5599 used to close the Form 5330 examination.

  6. The agreed Form 5330 examination case file(s) and any related Form 5500 series returns may be closed to the closing unit in Brooklyn when:

    1. Either the entity module has been established, or Form 4442 has been forwarded to Brooklyn,

    2. Form 5597 has been prepared to input the case on EPIC, and either Form 5597 has been input to establish the Form 5330 return on AIMS, or Form 5597 has been prepared and included in the case file for AIMS input by the closing unit in Brooklyn, and

    3. The original Form 5330 has been forwarded to the Ogden Service Campus.

    Note:

    The group is not required to hold the case until the Service Campus posts a "150" for the return. Pacific Coast groups will need to wait for a "150" posting if they choose not to utilize the Brooklyn closing unit for these returns.

  7. AIMS establishment of all agreed delinquent returns is required on original returns if one return has tax of (see LEM 4.71.5.7.5(7)) or more.

  8. Prepare Form 3198-A as follows:

    1. List your name, ID number, phone number, POD, and group number in the "Required Entries" section.

    2. List the taxpayer's EIN/SSN, return MFT, plan number, year of the attached Form 5330 , taxpayer's name, and name control in the "Required Entries" section.

    3. List all years for the same taxpayer that are being processed simultaneously, with the applicable statute date.

    4. Note the following in the "Other Instructions" section: "Close to Brooklyn APU" .

    5. Attach the completed Form 3198-A on the outside front of the case file.

  9. Prepare Form 5595 and update the status code to 53.

  10. Close all agreed Forms 5330 to:

    IRS
    Support and Processing Branch
    10 Metro Tech Center
    625 Fulton St.
    Third Floor
    Brooklyn, NY 11201

4.71.5.7.6  (03-01-2005)
Preparation of Form 5599 for Business Master File (BMF) Closings

  1. Form 5599 is required to be completed when closing a Form 5330 return that is or is being established on the Business Master File.

  2. The line items will be completed as noted:

    1. P7-18: Enter the taxpayer’s TIN.

      Note:

      Use a file source of "V" with an SSN (i.e., 123-45-6789V) and no file source with an EIN (i.e., 75-1234567).

    2. P21-22: The MFT is 76.

    3. P24-29: Enter the tax period.

    4. P31-34: Enter the name control.

    5. P52-54: Enter the three-digit plan number of the related plan.

    6. C: Enter the name of the taxpayer.

    7. Item 12 – Tax Liability Adjustment: Enter a transaction code of 300 and $0 if no additional tax is being assessed above what is reflected on the return secured by the examiner. If additional tax is being assessed above what was reported on a previously filed Form 5330 by utilization of Form 870, enter a transaction code of 300 and the additional amount of tax being assessed.

    8. Item 12 – Penalties: If penalties were previously assessed on a delinquent Form 5330 return processed by Ogden Service Campus, enter a transaction code of 160 and $0. If you are proposing an increase in penalties, enter only the increase in penalties being assessed and a transaction code of 160.

    9. Item 13: Enter the applicable disposal code as follows:

    10. Item 14: If the statute of limitations has been extended, enter the statute expiration date. Also enter the statute date anytime the Form 5330 relates to excise tax under IRC 4975 for a prohibited transaction.

    11. Item 15: This item will be left blank if the dollar amount in item 12 is $0. If line 12 contains a dollar amount (i.e., additional tax is being assessed on a previously filed return), then a reference number should be listed here with the additional amount of tax being assessed (additional tax being assessed is listed in both items 12 and 15). Examples of reference numbers are:

    12. Item 28: Enter the examiner’s time on the case.

    13. Item 30: Enter the technique code: 4 – Field exam, or; 2 – OCEP.

    14. Item 31: Enter the examiner’s grade.

    15. Item 32: Enter the grade of the case in the blocks from left to right as two digits (i.e., Grade 9= 09)

    16. Item 33: Enter the examiner’s last name; leave a space and then first initial.

    17. Item 37: Enter the delinquent return code. If there is only one delinquent return, enter a "T" . If there is more than one delinquent return, enter a "T" in the latest year and an " R" in all prior years.

    18. Item 40: Enter the project code if there is one. If not enter 0000.

    19. Item 42: Enter the ARDI Code, if applicable.

    20. Item 50: Enter the examiner’s group code.

    21. Item 414: For delinquent returns, enter the amount of tax assessed for the year.

    Note:

    If you previously forwarded an agreed delinquent return that the taxpayer voluntarily filed with you to the Ogden Service Campus, the tax assessment would have been made at the Service Campus when they processed the return you sent them. In that case, do not reflect an additional tax as being due in Item 12 to avoid a double assessment.

    Disposal Codes Exam Outcome
    02 No change
    03 Agreed tax change
    06 Delinquent return secured
    07 Unagreed, protest to appeals
    10 Unagreed, without protest
    34 Claims allowed in full (surveyed)

    Note:

    See Document 6476 for definitions.

    Reference Number Condition
    159 Prohibited transaction
    161 Nondeductible employer contributions
    163 Minimum funding
    164 Excess contributions
    204 Reversions

  3. See Exhibit 4.71.5-7. for an example of a completed Form 5599

4.71.5.7.7  (03-01-2005)
Amended 5330 Returns

  1. Previously filed Forms 5330 returns can be amended two ways:

    1. Filing an amended Form 5330 and checking block "H" for amended return.

    2. Filing Form 870 (See Exhibit 4.71.5-1 for an example).

  2. If an amended Form 5330 return is filed with block "H " selected, process the return as provided in See IRM 4.71.5.7.3. above with these exceptions:

    1. The return would not be flagged as a delinquent return on Form 13133, and

    2. The examiner would write "AMENDED RETURN SECURED BY TEGE: EMPLOYEE PLANS" on the top of Form 5330.


  3. If an executed Form 870 is received by the examiner:

    1. The original Form 870 will remain in the file.

    2. Assessment of tax and penalties will be based on the amounts reflected on Form 5650 (if the return is established on NMF) or Form 5599 (if the return is established BMF).

    3. Tax is assessed from Form 5650 when the additional tax is listed in item 602 and "Assess Tax" is written in the remarks section. Additional penalties are assessed if the additional penalties are listed in item 603 and "Assess Penalties" is written in the remarks section.

    4. Tax is assessed from Form 5599 when the additional tax is listed in item 12 (Tax Liability Adjustment) with a code of 300. Additional penalties should be listed in item 12 (Penalties) with a code of 160.

4.71.5.8  (03-01-2005)
Case File Assembly

  1. Case file assembly instructions can be found in IRM 4.71.12.

  2. The examiner is responsible for disposing of any report and/or workpapers that are no longer needed in current operations and to update the file prior to closing the case.

4.71.5.9  (03-01-2005)
Unagreed Cases

  1. "Unagreed" cases are those cases in which the taxpayer disagrees with the examiner’s position, or agrees only in part. The case is unagreed if any, or all, of the following conditions exist:

    1. The amount of initial tax shown on the return is in dispute.

    2. The initial tax is not in dispute but the taxpayer cannot or will not correct the issue giving rise to the excise tax, or the correction or proposed correction is not acceptable to the IRS.

    3. The taxpayer refuses to file a delinquent Form 5330 or sign Form 870.

  2. At the first indication that a case is unagreed, the examiner should consult his/her group manager. Discussions with the group manager will be noted on the Form 5464, Case Chronology Record (CCR).

  3. The examiner will use the CCR to clearly reflect case activities and contacts with the taxpayer/representative.

  4. If the taxpayer refuses to file a delinquent Form 5330, a substitute for return package will be prepared by the examiner and included in the case file (See IRM 4.71.5.9.2).

  5. The examiner will establish unagreed Forms 5330 on EPIC and AIMS in the same manner as agreed returns except that at the discretion of the group manager, Form 5597 will be input on AIMS by EP Mandatory Review (See IRM 4.71.5.6).

  6. When there is an unagreed change to the tax liability and the taxpayer has not made correction, the examiner will prepare certain portions of the 30-Day Letter package that will only be issued by Mandatory Review. See IRM 4.71.5.9.1.1 for instructions on what to prepare.

    1. The examiner will print a hard copy of the examiner’s portion of the 30-Day Letter package and include in the case file prior to closing to Mandatory Review.

    2. All items in the examiner’s portion of the 30-Day Letter package must be copied onto a computer disk which is to be included in the case file when closed to Mandatory Review. This includes the RAR and all tax computations.

    3. Mandatory Review will complete the rest of the 30-Day Letter package upon receipt of the case from the group.

  7. Prior to closing an unagreed case, the examiner will inform the taxpayer and/or representative of the reasons for the Service’s position by:

    1. Providing a written explanation of the basis of the proposed adjustments and citing the provisions of the law, regulations, published rulings, United States Tax Court and other court decisions on which the conclusions are based.

    2. Verbally explaining the issues either by telephone or through arranged face to face meetings.

    Note:

    An effective way to share potential adjustment information is to generate a draft RAR as described below in See IRM 4.71.5.9.1.1. and mail it to the taxpayer and/or representative utilizing a request for additional information cover letter. Label this preliminary RAR as a "DRAFT RAR" in the top margin of the first page. Include language in your follow-up correspondence such as, " Based on the information provided to date, it appears the issues reflected in the attached draft RAR are present. Please provide any additional information that may help to clarify or resolve a potential issue within xx days" .

  8. If no agreement is reached, the examiner will:

    1. Inform the taxpayer/representative that the case is being closed unagreed.

    2. Explain the appeals process to the taxpayer or POA.

    3. Review the case file for completeness and proper assembly.

    4. Flag the file for Mandatory Review using Form 3198-A, TE/GE Special Handling Notice, which is attached to the outside of the case file.

  9. When closing a case unagreed, closing documents should be prepared in accordance with See IRM 4.71.5.7.6. (and the subsections thereunder) with these exceptions:

    1. The disposal code will be 07 (unagreed-protest to appeals) or 10 (unagreed-without protest) as applicable.

    2. No entry will be made in Items 602 or 603 or 604 if Form 5650 is being completed.

    3. No entry will be made in item 12 if Form 5599 is being completed.

  10. Close all unagreed Forms 5330 and related examinations to Mandatory Review at:

    IRS EP Mandatory Review
    31 Hopkins Plaza
    Room 1550, Group 7694
    Baltimore, MD 21201

  11. Prepare Form 5595 and update the case to status 52 before closing the case to Mandatory Review.

4.71.5.9.1  (03-01-2005)
30-Day Letter Package

  1. 30-Day Letters are used to furnish taxpayers a copy of the final examination report and advise them of their appeals rights when they do not agree with the results of an examination. Refer to Regulation section 601.105(d) for legal authority and additional explanation.

  2. The 30-Day Letter package consists of the following items:

    1. Letter 2005, which will be generated by Mandatory Review.

    2. examiner generated Form 5438, Report of Examination - Excise Taxes on Employee Plans, sets forth the amount involved, the first tier, and (if necessary) the second tier (100 percent) taxes and delinquency penalties. See Exhibit 4.71.5-12 for an example of a completed Form 5438 (revised 11/2003).

      Note:

      Second tier excise taxes for IRC 4975(b) are asserted only in the most recent tax year, but IRC 4971(b) must be asserted for each and everyyear of the minimum funding deficiency.

    3. examiner generated schedules reflecting calculations of excise tax and penalties.

    4. examiner generated Revenue examiner Report (RAR), which is used to support the assertion of taxes and penalties. See IRM 4.71.5.9.1.1 below.

    5. examiner generated Form 870, Waiver of Restriction on Assessment and Collection of Additional Tax and Acceptance of Over-assessments, serves as a delinquent return in the event the taxpayer decides not to protest the preliminary notice and agrees to the assessment.

    6. Publication 1020, Appeal Procedures Employee Plans Examinations , which will be generated by Mandatory Review.

    7. Publication 1, Your Rights as a Taxpayer, which will be generated by Mandatory Review.

    8. Publication 594, Understanding the Collection Process, which will be generated by Mandatory Review.

4.71.5.9.1.1  (03-01-2005)
Revenue Agent Report (RAR)

  1. The RAR can be prepared on Form 886-A, Explanation of Items.

  2. The RAR consists of:

    1. A summary of the facts pertinent to the case;

    2. A summary of the applicable law;

    3. The government's position;

    4. The taxpayer's position, and;

    5. The conclusion, which should specify which years Forms 5330 are delinquent, and notify the taxpayer that if correction is not made by the last day of the tax year, a new tax liability occurs as of the first day of the next year.

4.71.5.9.2  (03-01-2005)
Substitute for Return Package

  1. When a responsible person refuses to file a Form 5330 upon receiving a due notice from the Service, a substitute for return package must be prepared by the agent before the case is forwarded to Mandatory Review for unagreed case processing.

  2. The words "Substitute for Return Prepared by TEGE: Employee Plans" will be entered on the top margin on the face of the return.

  3. The agent will complete only the top portion of the substitute for return:

    • The tax year beginning and ending;

    • Items A through G, and;

    • Item H, if applicable.

  4. The dollar amounts on the Form 5330 return will remain blank.

  5. Establish the Substitute for Return Form 5330 on EPIC and AIMS in the same manner as agreed returns. At the discretion of the group manager, AIMS establishment may occur at the group level, or alternatively the case can be established on AIMS by the Mandatory Review after the case has been closed by the group (See IRM 4.71.5.6).

  6. Attach the following forms to the Substitute for Return:

    • Form 13133, Expedite Processing Cycle, and

    • Form 3198-A, TE/GE Special Handling Notice, with the following notation in the special instructions section: " Substitute for Return; Please process immediately."

  7. The Substitute for Return should remain in the case file. After the case has been reviewed, Mandatory Review will mail the Substitute for Return to the Ogden Service Campus.

  8. The unagreed case will be forwarded by the agent to Mandatory Review for unagreed case processing.

4.71.5.10  (03-01-2005)
Statute of Limitations for Forms 5330

  1. With the exception of prohibited transactions, the statute of limitations (SOL) for assessment of taxes expires three years from the due date of the Form 5330 return or the date the return is filed, whichever is later (See IRC 6501(a)). A return is deemed filed on the due date of the return if filed on or before its due date.

  2. For Forms 5330 filed for IRC 4975 excise tax, the three year statute of limitations for assessment of taxes will commence to run on the later of the date the related Form 5500 series return is filed or the date due, if the prohibited transaction is sufficiently disclosed (See IRC 6501(l)(1)). See Exhibit 4.71.5-11 for assistance computing statutes under IRC 4975.

  3. The statute of limitations for prohibited transactions is extended to six years if the prohibited transaction is not adequately disclosed.

  4. Other than prohibited transactions, the statutory period for assessment of tax is six years from the date the return is filed or deemed filed, whichever is later, in cases where there has been an omission of more than 25% of the excise tax due under Subtitle D (Chapters 41 through 44).

  5. Consult Area Counsel before a six-year statute of limitations is pursued. Document discussions and responses with Counsel in the case chronology.

  6. BMF will automatically calculate a statute of limitations date for a Form 5330 established on AIMS; however, the calculated date cannot be relied upon to correctly reflect the normal statute date for prohibited transactions.

    1. At the present time, statute of limitation dates for all Forms 5330 are calculated on BMF as being three years from the later of the date the Form 5330 is filed or due.

    2. Therefore, BMF currently incorrectly calculates the statute of limitations date for prohibited transactions, as there is no linkage to the Form 5500 series return statute date.

    3. If AIMS reflects an incorrect statute date, prepare Form 5595 to correct the statute date reflected on AIMS.

  7. The statute control procedures discussed in IRM 4.71.9 should be followed.

4.71.5.11  (03-01-2005)
Forms 5330 Established on AIMS in Error

  1. There are occasions when Forms 5330 are established on AIMS in error (i.e., it is later determined that excise tax is not due after the Form 5597 has been input).

  2. If Form 5330 is established in error on AIMS:

    1. The agent will complete Form 10904, obtain manager approval and fax it to the EP AIMS Coordinator.

    2. The account will then be deleted or "zapped" by the EP AIMS Coordinator, if necessary.

      Note:

      It is OK to have an entity module established and then not use it. These do not have to be removed or "zapped" .

4.71.5.12  (03-01-2005)
Referrals to Department of Labor

  1. For cases involving uncorrected minimum funding deficiencies or uncorrected prohibited transactions, the examiner will prepare a Department of Labor (DOL) referral package and forward it at the earliest possible time in the audit cycle.

  2. The DOL referral package will contain the following:

    • Form 6212-B,

    • Copy of Form 5500 series return,

    • Supporting documentation.

    Note:

    Referral packages will be forwarded to DOL, through EP Classification at the following address:

    IRS
    EP Classification
    31 Hopkins Plaza Room 1550, Group 7693
    Baltimore, MD 21201

4.71.5.13  (03-01-2005)
Requests for Waivers or Exemption from IRC 4971/4975 Excise Taxes

  1. During the examination of a Form 5330 or Form 5500 series return involving an accumulated funding deficiency or prohibited transaction, the employer or disqualified person may request or have pending a waiver of the funding deficiency before IRS or an administrative exemption from the prohibited transaction requirements with respect to a given transaction before DOL. These types of cases may be subject to mandatory technical advice procedures or require coordination with EP Technical in Washington, D.C.

  2. Requests for waivers of the minimum funding standards will be considered by EP Technical under the following circumstances:

    1. If the case involves a minimum funding waiver request for a defined contribution plan which is accompanied by a request for a determination letter on the effect of an amendment necessary to satisfy section 3 of Rev. Rul. 78–223, 1978–1 C.B. 125, the case is subject to mandatory technical advice.

    2. If the case involves a minimum funding waiver request for a defined benefit plan, or a request for a waiver ruling for a defined contribution plan which is not accompanied by a request for a determination letter on the effect of an amendment necessary to satisfy section 3 of Rev. Rul. 78–223, the waiver request will be forwarded for consideration by an actuary in EP Technical in Washington, D.C.

  3. Under ERISA section 3002, the Service is authorized to waive part or all of the tax under IRC 4971(b) on failure to meet minimum funding standards. These types of cases require coordination with EP Technical in Washington, D.C.

  4. Under ERISA section 3003, the Service is authorized to grant waivers of taxes under IRC 4975. For example, a taxpayer may request such a waiver if DOL has negotiated a settlement of a prohibited transaction but the settlement does not constitute correction within the meaning of IRC 4975(i) and the regulations under that section.

  5. All cases involving a taxpayer’s request for the abatement or waiver of taxes under IRC 4975 are subject to mandatory technical advice. See IRM 4.71.13 for instructions on processing Technical Advice cases.

  6. Cases involving prohibited transaction exemption requests with DOL, will be coordinated with DOL via the EP Classification Unit IRS/DOL Coordinator. This includes, for example, cases in which either the conditions of the exemption were not met or the facts were materially misrepresented in obtaining the exemption.

  7. If DOL grants an exemption on a prohibited transaction, taxes may not be imposed under IRC 4975 with respect to that transaction. If a tax was imposed prior to a DOL exemption, the tax must be abated.

  8. Complete the examination to the extent possible and place the case in informal suspense in the group until such waiver or exemption request is approved or denied. See IRM 4.71.1.18 regarding suspense cases.

  9. See the following Revenue Procedures for additional guidance: Rev. Proc. 2004-4, Rev. Proc. 2004-5, Rev. Proc. 2004-6, Rev. Proc. 2000-17, and Rev. Proc. 81-44. The first three listed are revised annually, usually in January.

4.71.5.14  (03-01-2005)
Establishing Forms 5330 on AIMS as Non-Master File (NMF)

  1. All Form 5330 returns secured or filed by field groups after 1/1/2002 must be established on the Business Master File (BMF) in accordance with See IRM 4.71.5.6. Only in limited circumstances will the Non-Master File be utilized. Only Form 5330 returns filed prior to 1/1/2002 that were processed by the Service Center on the Non-Master File (NMF) should be established as NMF. AIMS Coordinator approval must be secured before a Form 5330 can be established on the Non-Master File.

  2. Returns established on the NMF by the examiner prior to 1/1/2002, will remain on the NMF (the returns will not be put on the BMF).

  3. Forms 5330 established on the NMF are processed just like cases on the BMF with these exceptions:

    1. Form 5588 instead of Form 5597 is used to establish a return on the NMF.

    2. There is no need to establish an entity on the NMF; therefore, there is no need to prepare Form 4442.

    3. Form 5650 instead of Form 5599 is used to close the exam.

  4. Effective July 1, 2002 delinquent or amended Forms 5330 established on NMF are processed in Cincinnati or Philadelphia instead of Ogden.

4.71.5.14.1  (03-01-2005)
Preparation of Form 5588

  1. When preparing Form 5588 to establish a previously filed Form 5330 on the AIMS NMF, the following line items will be completed as noted:

    1. Line 2: Enter the name of the entity.

    2. Line 3: Enter the street address of the entity.

    3. Line 4: Enter the city of the entity.

    4. Line 5: Enter the state abbreviation of the entity and the zip code.

    5. Line 5, P17-28: Enter the taxpayer’s EIN/SSN with a file source of "N" (i.e., 123-45-6789N).

    6. Line 6: Enter the tax period and the form number.

    7. Line 7: Enter the statute of limitations date.

    8. Line 8 : Enter a source code of 44 and an activity code of 310, and a return condition code of 2.

    9. Line 9: Enter an MFT of 76, and a "3" in item P4.

    10. Line 10: Enter a status code of 12. Enter the plan number of the related plan. Enter the plan type for the related plan (1 for a defined benefit plan, and 2 for a defined contribution plan).

    11. Line 11: Enter the primary business code:

    12. Line 11, P11-14: Enter the examiner’s group code (i.e., 7653).

    13. Line 12: Enter the name control for the taxpayer, and the project code for the related Form 5500 series exam. Enter the reason for the establishment of the Form 5330.

    14. Enter the examiner’s name, the date and the organization (i.e., TEGE).

    15. Secure the group manager’s signature and date.

    Primary Business Code Area
    401 Northeast
    402 Mid-Atlantic
    403 Great Lakes
    404 Gulf Coast
    405 Central Mountain
    406 Pacific Coast
    410 Programs and Review

  2. See Exhibit 4.71.5-5. for an example of a completed Form 5588.

  3. An AMDISA print should be secured and included in the case file (attached to Form 5588) to verify that the Form 5330 was properly established on the NMF.

4.71.5.14.2  (03-01-2005)
Processing Delinquent and Amended Forms 5330 Established on Non-Master File

  1. Effective July 1, 2002 Forms 5330 established on Non-Master File (NMF) will no longer be sent to Ogden for processing, but will instead be forwarded to Cincinnati.

  2. The following NMF cases will be sent to the NMF Accounts Specialist in Cincinnati for processing:

    1. All new NMF cases,

    2. All NMF cases where a prior assessment was made, and

    3. Prompt and quick assessments.

  3. Cases sent to Cincinnati should be mailed to:

    Cincinnati SPC
    c/o NMF Accounts Specialist
    P. O. Box 12267
    Covington, KY 41012

  4. The Form 5330 package will be prepared in accordance with See IRM 4.71.5.7.3.1. with the exception that it is not necessary to prepare Form 4442 for cases established on NMF.

4.71.5.14.3  (03-01-2005)
Preparation of Form 5650 for Non-Master File Closings

  1. Form 5650 is required to be completed when closing a Form 5330 return that is established on the Non-Master File.

  2. The following line items on Form 5650 will be completed as noted:

    1. P7-18: Enter the taxpayer’s TIN followed by an "N " .

    2. P20-22: Enter the plan number.

    3. P24-29: Enter the tax period.

    4. P31-34: Enter the name control.

    5. C: Enter the name of the taxpayer.

    6. Item 13: Enter the applicable disposal code:

    7. Item 14: If the statute of limitations has been extended, enter the statute expiration date. Also enter the statute date anytime the Form 5330 relates to excise tax under IRC 4975 for a prohibited transaction.

    8. Item 28: Enter the examiner’s time on the case.

    9. Item 30: Enter the technique code. For a field exam use 4 and an OCEP use 2.

    10. Item 31: Enter the examiner’s grade.

    11. Item 32: Enter the grade of the case.

    12. Item 33: Enter the examiner’s last name; leave a space and then first initial.

    13. Item 40: Enter the project code if there is one. If not enter 0000.

    14. Item 42: Enter the ARDI Code, if applicable.

    15. Item 50: Enter the examiner’s group code (i.e., 76XX).

    16. Item 600: Enter the examiner’s series (512 for most examiners).

    17. Item 602: Enter the amount of excise tax assessed for the year.

    18. Item 603: Enter the amount of penalties being assessed for the year and the applicable IRC section.

    19. Item 604: Enter the totals from item 603.

    20. Items 606 and 607: Enter 1 on each line.

    21. Item 608: Enter the number of participants affected. If none are affected, input 0.

    22. Item 609: Enter plan type of the related plan (1 for DB and 2 for DC).

    23. Item 610: Enter the applicable issue code.

    24. Item 612: Enter the applicable NAICS code (See Document 6476).

    25. Enter "Do Not Assess Tax or Penalties" in the remarks section.

      Note:

      Tax and penalty assessments will have been made by the Service Campus from the filed agreed delinquent return you previously forwarded, or will be made when review staff processes the substitute Form 5330 return(s) at the end of the unagreed process.

    Disposal Codes Exam Outcome
    02 No change
    03 Agreed tax change
    06 Delinquent return secured
    07 Unagreed, protest to appeals
    10 Unagreed, without protest
    34 Claims allowed in full (surveyed)

    Note:

    See Document 6476 for definitions.

    Status ARDI Code
    Fully paid 1
    Not paid 2
    Partial payment 3

  3. See Exhibit 4.71.5-9 for an example of a completed Form 5650.

Exhibit 4.71.5-1  (03-01-2005)
Form 870, Waiver of Restrictions on Assessment and Collection of Deficiency in Tax and Acceptance of Overassessment

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Exhibit 4.71.5-2  (03-01-2005)
Form 4442, Inquiry Referral

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Exhibit 4.71.5-3  (03-01-2005)
Form 5597, TE/GE IMF/BMF/EPMF Request

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Exhibit 4.71.5-4  (03-01-2005)
Form 5588, TE/GE NMF Request

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Exhibit 4.71.5-5  (03-01-2005)
Form 3210, Document Transmittal

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Exhibit 4.71.5-6  (03-01-2005)
Form 3244-A, Payment Posting Voucher - Examination

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Exhibit 4.71.5-7  (03-01-2005)
Form 5599, TE/GE Examined Closing Record

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Exhibit 4.71.5-8  (03-01-2005)
Form 3198-A, TE/GE Special Handling Notice

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Exhibit 4.71.5-9  (03-01-2005)
Form 5650, EP Examined Closing Record

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Exhibit 4.71.5-10  (03-01-2005)
Form 13133, Expedite Processing Cycle

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Exhibit 4.71.5-11  (03-01-2005)
IRC 4975 Statute Control Tickler for Fiscal Year End Plans

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Exhibit 4.71.5-12  (03-01-2005)
Form 5438, Report of Examination - Excise Taxes on Employee Plans

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