What are the requirements for a governmental plan to invest in a group trust?

A governmental plan is required to be a qualified governmental plan under section 414(d) of the Internal Revenue Code, as in effect on March 20, 2018. The plan must be established or maintained by an eligible governmental employer and meet certain additional requirements related to participation, vesting, and funding. Additionally, a governmental plan is required to adopt a resolution that specifically authorizes the investment of plan assets in a group trust.

What are the reporting requirements for an eligible employer?

An eligible employer making contributions to a group trust must report the amount of its contributions on Form 941, Schedule R, or Form 943, as applicable. The eligible employer must also report the amounts of any distributions made to employees during the year on Form W-2, Box 1.

What are the requirements for a church plan to invest in a group trust?

A church plan is required to be a qualified employer plan under section 401(a) of the Internal Revenue Code, as in effect on March 20, 2018. The plan must be established or maintained by an eligible employer and meet certain additional requirements related to participation, vesting, and funding. Additionally, a church plan is required to adopt a resolution that specifically authorizes the investment of plan assets in a group trust.

What is a group trust retiree benefit plan?

A group trust retiree benefit plan is a trust created or organized in the United States and maintained at all times as a domestic trust in the United States, that holds assets of one or more church plans or governmental plans for purposes of section 401(a)(24) or 414(d), respectively. The group trust instrument must expressly limit participation to group trust retiree benefit plans and prohibit assignment by an adopting plan of any part of its equity or interest in the group trust.

What are the tax consequences of a distribution from a group trust?

A distribution from a group trust is generally not treated as compensation. However, if the distribution is a prohibited transaction under section 4972 or if it results in the plan's disqualification, then the distribution may be subject to taxes and penalties.

What are the tax consequences of an employee's participation in a group trust?

An employee who participates in a group trust is generally not treated as having received additional compensation. However, if the employee withdraws funds from the group trust and that amount is included in the employee's income, then the employee may have to pay income tax on that amount.

What are the tax consequences of an eligible employer's contribution to a group trust?

An eligible employer making contributions to a group trust on behalf of its employees is generally not treated as having made a direct or indirect payment of compensation to the employees. However, the eligible employer must still report wages paid to its employees in its income tax return and payroll tax returns.

Obrazac 5316

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Obrazac 5316 (Rev. Lipanj 2011.)

Zahtjev za odluku o grupnom ili udruženom povjerenju

Form 5316, which is required for electronic submission through Pay.gov, can be accessed and downloaded from Pay.gov. More information can be found on irs.gov/Form5316.

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Form 5316 Instructions - Instructions for Form 5316, Application for Group or Pooled Trust Ruling

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PITANJA

What are the requirements for a governmental plan to invest in a group trust?
A governmental plan is required to be a qualified governmental plan under section 414(d) of the Internal Revenue Code, as in effect on March 20, 2018. The plan must be established or maintained by an eligible governmental employer and meet certain additional requirements related to participation, vesting, and funding. Additionally, a governmental plan is required to adopt a resolution that specifically authorizes the investment of plan assets in a group trust.
What are the reporting requirements for an eligible employer?
An eligible employer making contributions to a group trust must report the amount of its contributions on Form 941, Schedule R, or Form 943, as applicable. The eligible employer must also report the amounts of any distributions made to employees during the year on Form W-2, Box 1.
What are the requirements for a church plan to invest in a group trust?
A church plan is required to be a qualified employer plan under section 401(a) of the Internal Revenue Code, as in effect on March 20, 2018. The plan must be established or maintained by an eligible employer and meet certain additional requirements related to participation, vesting, and funding. Additionally, a church plan is required to adopt a resolution that specifically authorizes the investment of plan assets in a group trust.
What is a group trust retiree benefit plan?
A group trust retiree benefit plan is a trust created or organized in the United States and maintained at all times as a domestic trust in the United States, that holds assets of one or more church plans or governmental plans for purposes of section 401(a)(24) or 414(d), respectively. The group trust instrument must expressly limit participation to group trust retiree benefit plans and prohibit assignment by an adopting plan of any part of its equity or interest in the group trust.
What are the tax consequences of a distribution from a group trust?
A distribution from a group trust is generally not treated as compensation. However, if the distribution is a prohibited transaction under section 4972 or if it results in the plan's disqualification, then the distribution may be subject to taxes and penalties.
What are the tax consequences of an employee's participation in a group trust?
An employee who participates in a group trust is generally not treated as having received additional compensation. However, if the employee withdraws funds from the group trust and that amount is included in the employee's income, then the employee may have to pay income tax on that amount.
What are the tax consequences of an eligible employer's contribution to a group trust?
An eligible employer making contributions to a group trust on behalf of its employees is generally not treated as having made a direct or indirect payment of compensation to the employees. However, the eligible employer must still report wages paid to its employees in its income tax return and payroll tax returns.

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Obrasci Porezne uprave (IRS).

Obrazac 5316 je jedan od službenih poreznih obrazaca koji se koriste u Sjedinjenim Državama za prijavu prihoda, traženje odbitaka i kredita, izračunavanje poreznih obveza i ispunjavanje drugih poreznih obveza. Porezna uprava savezna je agencija odgovorna za upravljanje i provedbu zakona o unutarnjim prihodima u Sjedinjenim Državama.

Evo nekoliko primjera obrazaca Porezne uprave:

Obrazac 1040: Ovo je primarni obrazac za prijavu poreza na dohodak pojedinaca koji koristi većina poreznih obveznika. Koristi se za prijavu različitih vrsta prihoda, traženje odbitaka i kredita, izračunavanje porezne obveze te utvrđivanje duguje li porezni obveznik dodatni porez ili ima pravo na povrat.

Obrazac 1099: Postoje različite varijacije obrasca 1099, kao što je 1099-MISC, 1099-INT, 1099-DIV, itd. Ovi se obrasci koriste za prijavu prihoda koje pojedinci ili tvrtke ostvaruju iz različitih izvora osim zaposlenja, kao što je samozapošljavanje prihod, prihod od kamata, prihod od dividende i prihod od najma.

Obrazac W-2: Ovaj obrazac koriste poslodavci za prijavu plaća zaposlenika i poreza zadržani od njihove plaće. Zaposlenici koriste informacije na obrascu W-2 za ispunjavanje svojih pojedinačnih poreznih prijava.

Obrazac 941: Poslodavci koriste ovaj obrazac za prijavu poreza na zaposlenje, uključujući savezni porez na dohodak po odbitku, porez na socijalno osiguranje i porez na Medicare za svoje zaposlenike.

Obrazac 1065: Ovaj obrazac koriste partnerstva za prijavu svojih prihoda, odbitaka i poreznih obveza. Sama partnerstva ne plaćaju porez na dohodak; umjesto toga, partneri prijavljuju svoj udio u prihodu od partnerstva u svojim pojedinačnim poreznim prijavama.

Obrazac 1120: Ovo je obrazac za prijavu poreza na dobit koju koriste C korporacije za prijavu svojih prihoda, odbitke i porezne obveze.

Obrazac 990: Ovaj obrazac koriste organizacije oslobođene plaćanja poreza, kao što su neprofitne i dobrotvorne organizacije, prijaviti svoje financijske podatke, aktivnosti i usklađenost s poreznim zakonima.

Obrazac 8862: Ovaj obrazac koriste porezni obveznici koji su prethodno zatražili olakšicu od poreza na zarađeni dohodak (EITC) ali ga je zabranio, a sada ga ponovno želim zatražiti.

Ovo je samo nekoliko primjera brojnih obrazaca porezne uprave koji postoje za ispunjavanje raznih poreznih obveza. Specifični obrasci potrebni za pojedinca ili tvrtku ovise o njihovim jedinstvenim okolnostima, izvorima prihoda i odbicima. Preporučljivo je konzultirati službenu web stranicu Porezne uprave (www.irs.gov) ili potražiti profesionalni porezni savjet kako biste dobili točne i ažurne informacije u vezi s određenom poreznom upravom obrasce relevantne za vašu poreznu situaciju.

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VIDI TAKOĐER

Obrazac 1099-H - Obrazac 1099-H (Rev. siječanj 2022.)
Obrazac 433-A (španjolska verzija) - Obrazac 433-A (sp) (Rev. 5-2020)
Obrazac 990-T - 2021 Obrazac 990-T
Obrazac 14234-B - Obrazac 14234-B (Rev. 8-2021)
Obrazac 8703 - Obrazac 8703 (Rev. Prosinac 2021.)
Obrazac 8862 - Obrazac 8862 (Rev. Prosinac 2021.)
Obrazac W-7 (španjolska verzija) - Obrazac W-7 (SP) (Rev. rujan 2019.)
Obrazac 8880 - 2021 Obrazac 8880
Obrazac 8992 Raspored B - Raspored B (obrazac 8992) (prosinac 2020.)
Obrazac 5884-C - Obrazac 5884-C (Rev. ožujak 2021.)

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