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.
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.
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.
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.
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.
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.
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.
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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