Note:

In the case of a multiple employer plan, the Form 8802 must be in the name of the lead employer/controlling member of the multiple employer plan.

The term plan administrator means:

The person or group of persons specified as the administrator by the instrument under which the plan operates

The plan sponsor or employer, if an administrator hasn't been designated

Any other person prescribed by regulation when an administrator is not designated, and a plan sponsor cannot be identified

The following are certifiable employment codes. Use these codes in determining a federal, state, or local agency that is exempt or an Indian tribe that is not taxed under IRC 501(c). Organizations with the following employment codes are considered governmental plans (see (3) above) and can be certified.

G - State or Local Government Agency

F - Federal Employer

T - State or local agency that has entered into a 218 agreement with SSA

I - Indian Tribal Governmental entity or one of its subdivisions, instrumentality, or a wholly owned subsidiary

W - Organization exempt under IRC 501(c)(3), IRC 501(e), IRC 501(f), IRC 501(k), or IRC 501(n) not subject to Federal Unemployment Tax Act (FUTA)

When the applicant's account has a missing or incorrect Employment Code, process as follows:

Prepare a Form 4442. Include the name of the organization, EIN and remarks indicating what is needed on the Form 4442, as well as IDRS screen prints.

Fax the Form 4442 to the EO Clerical Unit using EEFax 855-214-7520.

You must also advise the applicant to contact Employee Plans Office on 877-829-5500 to have the exemption status updated or corrected.

The Form 5500 is used to report information concerning employee benefit plans, direct filing entities (DFEs), master trust investment accounts (MTIA) and fringe benefit plans.

The Form 5500 must be filed every year for every:

Pension plan

Welfare benefit plan

Fringe benefit plan

Direct filing entity (DFE)