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Form 8905 (1-2012) Page 2
General Instructions Line 1b – Employer Identification Line 4. Enter the date by which the
Number (EIN). Enter the 9-digit EIN opinion or advisory letter application for
Purpose of Form assigned to the plan sponsor/employer. the M&P plan or volume submitter
Use Form 8905 to treat an employer as Do not use a social security specimen plan being adopted by the
employer was or must be submitted as
eligible for the 6-year remedial number or the EIN of the trust. determined under Part IV of Rev. Proc.
amendment cycle under Part IV of Rev. ▲! 2007-44.
CAUTION
Proc. 2007-44, 2007-28 I.R.B. 54.
Line 1c – Employer’s plan name. Enter
Who May File the name of the employer’s plan which Paperwork Reduction Act Notice. We
will be amended or restated by the ask for the information on this form to
An adopter of an individually designed adoption of a pre-approved plan. carry out the Internal Revenue laws of
plan or pre-approved plan (not otherwise
entitled to the 6-year remedial Line 1e – Plan Type. the United States. You are required to
give us the information. We need it to
amendment cycle) files this form when • Enter “1” for a defined contribution ensure that you are complying with these
necessary to request that their 5-year plan (DCP). laws and to allow us to figure and collect
remedial amendment cycle be converted
to the 6-year remedial amendment cycle • Enter “2” for a defined benefit plan the right amount of tax.
(as described under Parts III and IV of (DBP). You are not required to provide the
Rev. Proc. 2007-44). information requested on a form that is
Part II – M&P Sponsor or subject to the Paperwork Reduction Act
When To Complete Volume Submitter unless the form displays a valid OMB
Complete Form 8905 before the end of Practitioner control number. Books or records
relating to a form or its instructions must
the employer’s 5-year remedial Line 2a – Name of M&P sponsor or be retained as long as their contents
amendment cycle as determined under volume submitter practitioner. Enter may become material in the
Part III of Rev. Proc. 2007-44. the name of the M&P sponsor or volume administration of any Internal Revenue
submitter practitioner whose plan you law. Generally, tax returns and return
How To File will be adopting. information are confidential, as required
File the completed Form 8905 by Line 2b – M&P sponsor or volume by Internal Revenue Code section 6103.
attaching it to one of the following submitter practitioner EIN. Enter the 9- The time needed to complete and file
applications. digit EIN assigned to the M&P sponsor this form will vary depending on
• Form 5300, Application for or volume submitter practitioner. individual circumstances. The estimated
Determination for Employee Benefit Plan Line 2c – Name of the M&P plan or average time is:
• Form 5307, Application for volume submitter specimen plan. Recordkeeping . . . 3 hr., 21 mins.
Determination for Adopters of Master or Enter the name of the M&P plan or
Prototype or Volume Submitter Plans volume submitter specimen plan the Learning about the law
• Form 5310, Application for employer intends to adopt. or the form . . . . . . 12 mins.
Determination for Terminating Plan Example. Volume Submitter Profit Preparing, copying,
Sharing Plan. assembling, and sending
If no Form 5300, 5307, or 5310 the form to the IRS . . . 15 mins.
filing is made, the employer Part III – Certifications If you have comments concerning the
▲! should keep the original accuracy of these time estimates or
CAUTION certification in their records The employer and the M&P sponsor or
and should not file Form 8905 with the volume submitter practitioner must sign suggestions for making this form
IRS. and date this certification before the end simpler, we would be happy to hear from
of the employer’s applicable 5-year you. You can write to the Internal
Filing a Complete remedial amendment cycle as Revenue Service, Tax Products
determined under Part III, of Rev. Proc. Coordinating Committee,
Certification 2007-44. The employer must manually SE:W:CAR:MP:M:T:S, 1111 Constitution
Certifications are screened for sign the form. Scanned or stamped Ave., NW, IR-6526, Washington, DC
completeness. The certification must be signatures will not be accepted. The 20224. Do not send Form 8905 to this
signed and dated by the employer and M&P sponsor and the volume submitter address; instead, see the instructions for
the pre-approved plan sponsor or practitioner may use a stamped, the application with which this form is
practitioner. scanned, or electronic signature. filed.
You must retain a complete
certification until it is filed with
▲! the appropriate application.
CAUTION
Specific Instructions
Part I – Plan Sponsor
Information
Line 1a – Employer name. Enter the
company (employer’s) complete name.
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