The information requested on Schedule Q (Form 5300) relates to the manner in which your plan satisfies certain qualification requirements relating to minimum participation, coverage, and nondiscrimination. This schedule allows you to indicate whether you wish certain of these requirements to be considered by the IRS in its review of your plan.

The use of this schedule is optional. Filers of Form 5300, Application for Determination for Employee Benefit Plan, Form 5307, Application for Determination for Adopters of Master or Prototype or Volume Submitter Plans, and Form 5310, Application for Determination for Terminating Plan, may elect to complete and file Schedule Q (Form 5300) with their application to broaden the scope of a determination letter, by requesting determinations for certain coverage and nondiscrimination requirements that are not routinely addressed in a determination letter in conjunction with an application for determination letter.

If Schedule Q is not filed, the determination letter issued for this plan will not consider and may not be relied upon with regard to the general test and certain other provisions under section 401(a)(4), the average benefit test under section 410(b), and the definition of compensation provisions of section 414(s).

If you elect to use this schedule, complete all lines unless otherwise directed. Applicants requesting specific determinations are required to submit demonstrations showing how their plans satisfy the minimum participation, coverage, and nondiscrimination requirements, as applicable. The demonstrations are explained in these instructions. Information or computations that are used for more than one purpose may not be cross-referenced but must be repeated for each applicable demonstration.