Get Publication 4964 (rev. 04-2015). Employee Benefit Plans Explanation Number 5b Permitted Disparity

Filling out the Publication 4964 form is essential for employers who wish to ensure their employee benefit plans comply with the permitted disparity requirements of section 401(l) of the Internal Revenue Code. This guide provides clear, step-by-step instructions to assist users in understanding and completing the form accurately online.

Follow the steps to accurately complete the Publication 4964 form online.

1. Click the ‘Get Form’ button to obtain the Publication 4964 form and access it in your preferred online editing tool.
2. Begin by entering the name of the employee benefit plan in the designated field. Ensure that the name is accurate and corresponds with official documentation for consistency.
3. For the first part regarding permitted disparity for defined contribution plans, answer the initial question on whether the plan provides for disparity favoring highly compensated employees. Answer 'Yes' or 'No' as applicable.
4. If the answer to step 3 is 'Yes', proceed to complete questions a through f under Part I. These questions relate to the integration level and contribution percentages. Provide accurate inputs based on your plan's structure.
5. Next, move on to Part II which deals with defined benefit/target benefit plans. Again, answer the corresponding questions, ensuring clarity and accuracy.
6. Review your answers carefully. If you answered 'No' to any questions, utilize the space provided on the worksheet to explain the reasoning behind your response.
7. Once completed, save your changes in the online editor. You may download, print, or share the completed form as required for submission to the appropriate agency.

Ensure your employee benefit plans meet all regulatory requirements by completing your documents online today.