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Federal forms, ICRs, and supporting documents

Information Collection Request

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

ICR 202507-1545-010 · OMB 1545-0202 · Active

Forms and Documents
DocumentTypeStatusAvailability
Form Form 6088 Distributable Benefits From Employee Pension Benefit Plans Form and Instruction Modified Available
Form Form 6088 Form 6088--Distributable Benefits From Employee Pension Benefits Plans Form and Instruction Modified Repair queued
Form Form 5310 Application for Determination for Terminating Plan Form Modified Available
Form Form 5310 Form 5310-- Application for Determination for Terminating Plan; Form Modified Repair queued
1545-0202 Supporting Statement.docx Supporting Statement A Uploaded 2025-07-22 Available
1545-0202 Supporting Statement.docx Supporting Statement A Uploaded 2025-07-22 Repair queued
IC Document Collections
IC IDCollectionTypeStatusForm
202873 Form 6088--Distributable Benefits From Employee Pension Benefits Plans Form and Instruction ModifiedDistributable Benefits From Employee Pension Benefit Plans
202873 Form 6088--Distributable Benefits From Employee Pension Benefits Plans Form and Instruction Modified
17121 Form 5310-- Application for Determination for Terminating Plan; Form ModifiedApplication for Determination for Terminating Plan
17121 Form 5310-- Application for Determination for Terminating Plan; Form Modified
17121 Form 5310-- Application for Determination for Terminating Plan; Instruction Modified
ICR Details
1545-0202 202507-1545-010
Active 202203-1545-006
TREAS/IRS
Application for Determination for Terminating Plan and Distributable Benefits from Employee Pension Benefit Plans
Extension without change of a currently approved collection   No
Regular
Approved without change 09/11/2025
Retrieve Notice of Action (NOA) 08/01/2025
  Inventory as of this Action Requested Previously Approved
09/30/2028 36 Months From Approved 09/30/2025
935 0 1,244
65,323 0 82,231
2,275,000 0 0
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.
US Code: 26 USC 403(b) Name of Law: Taxability Of Beneficiary Under Annuity Purchased By Section 501(c)(3) Organization Or Public School
   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
  
None
Not associated with rulemaking
  90 FR 15613 04/14/2025
90 FR 36283 08/01/2025
No
  Total Approved 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
No
No
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.
$63,106
No
    Yes
    Yes
No
No
No
No
Felecia Belcher 443 853-5535
  No
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:
 
 
 
 
 
 
 
    (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;
 
 
 
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.
08/01/2025