Purpose of Form

File Form 5330 to report the tax on:

• A prohibited tax shelter transaction (section 4965(a) (2));

• A minimum funding deficiency (section 4971(a) and (b));

• A failure to pay liquidity shortfall (section 4971(f));

• A failure to comply with a funding improvement or rehabilitation plan (section 4971(g)(2));

• A failure to meet requirements for plans in endangered or critical status (section 4971(g)(3));

• A failure to adopt rehabilitation plan (section 4971(g) (4));

• A failure to adopt funding restoration plan (section 4971(h));

• Nondeductible contributions to qualified plans (section 4972);

• Excess contributions to a section 403(b)(7)(A) custodial account (section 4973(a)(3));

• A prohibited transaction (section 4975);

• A disqualified benefit provided by funded welfare plans (section 4976);

• Excess fringe benefits (section 4977);

• Certain employee stock ownership plan (ESOP) dispositions (section 4978);

• Excess contributions to plans with cash or deferred arrangements (section 4979);

• Certain prohibited allocations of qualified securities by an ESOP (section 4979A);

• Reversions of qualified plan assets to employers (section 4980); and

• A failure of an applicable plan reducing future benefit accruals to satisfy notice requirements (section 4980F).