2.3.64. Command Code EMFOL

C

Y

N

N

Last Reported Data including DLN, EIN, Plan Number, Tax Period and Last Reported Plan Number

D

Y

Y

N

Plan Administrator Data including Administrator name, address and telephone number

E

Y

N

N

Filer Entity information including the sponsor/employer name, address and telephone number as well as indicators, codes, notice information and posted transactions.

H

N

N

N

Help Screen

I

Y

N

N

Index of all plans and returns for this account (EIN)

L

Y

Y

N

Plan Data including data posted in the plan application and termination, sections as well as posted transactions

S

Y

Y

Y

Status History

T

Y

Y

Y

Tax Module including the control DLN, indicators, IDRS status, dates and posted transactions

X

Y

Y/N

N

Cross Reference Module including Cross Reference EINs when only EIN entered or Cross Reference EINs and Cross Reference Plan Numbers when EIN and Plan Number entered

Exhibit 2.3.64-1

Full Tax Module/Status Data

Exhibit 2.3.64-2

Plan and Administrator Data

Exhibit 2.3.64-3

Entity/Index/Cross Reference/Last Reported Data

Exhibit 2.3.64-4

Index

Exhibit 2.3.64-5

Entity

Exhibit 2.3.64-6Exhibit 2.3.64-7

Plan Data

Exhibit 2.3.64-8

Administrator Data

Exhibit 2.3.64-9Exhibit 2.3.64-10Exhibit 2.3.64-11Exhibit 2.3.64-12

Tax Module

Exhibit 2.3.64-13

Status History

Exhibit 2.3.64-14

Cross Reference

Exhibit 2.3.64-15

Last Reported Data

Exhibit 2.3.64-16

HELP Screen

Use this format of the Command Code input screen to obtain a display of EPMF Master File data (Tax Module or Status History data). Access to each screen of the display will require input of a command code. Once a particular module is displayed, other pages can be accessed using the CC EMFPG displayed on line 24 of all responses that can have more than one page. See line 24 of displays for definers E, I, L, S and T.

1

01–05

Command Code (required): EMFOL

06

Command Code Definer (required):

S = Status History

T = Tax Module

07–16

TIN (required):

EIN = nn-nnnnnnn

18–20

Plan Number (required)

21–26

Tax Period—YYYYMM (required)

Use this format of the Command Code input screen to obtain a display of EPMF Master File Plan, Administrator and Cross Reference data. Once a particular Entity module is displayed, other pages can be accessed using the CC EMFPG displayed on line 24. The Administrator and Cross Reference data response is a single page response.

1

01–05

Command Code (required): EMFOL

06

Command Code Definer (required):

D = Plan Administrator Data

L = Plan Data

X = Cross Reference Data (EINs and Plan Numbers)

07–16

TIN (required):

EIN = nn-nnnnnnn

18–20

Plan Number (required)

Use this format of the Command Code to obtain a display of EPMF Master File Entity data, Index, Cross Reference and Last Reported Data. Once a particular Entity module or Index or Cross Reference or Last Reported Data is displayed, other pages can be accessed using the CC EMFPG displayed on line 24. The Cross Reference data response is a single page response.

1

01–05

Command Code (required): EMFOL

06

Command Code Definer (required):

C = Last Reported Data

E = Entity Data

I = Index

X = Cross Reference (EINs only)

07–16

TIN (required):

EIN = nn-nnnnnnn

Last-Reported-EIN = nn-nnnnnnn (Definer C only)

1

NM CTRL

NAME CONTROL or CHECK DIGITS

UP CYC

LAST UPDATE CYCLE—THE ECC-MTB MASTER FILE PROCESSING CYCLE THAT MODULE UPDATE INFORMATION WAS LAST EXTRACTED AND UPDATED TO THE DATABASE (INVERSE VIDEO).

2

VARIABLE MESSAGE

CONTAINS THE LITERAL "ACCOUNT MERGE IN PROGRESS" OR " PLAN MERGE IN PROGRESS" IF THE MASTER FILE INDICATES A MERGE (INVERSE VIDEO).

ENTITY IDRS EXTRACT IND

IDRS EXTRACT CODE INDICATING WHICH SERVICE CENTER IS MAINTAINING THE SUBJECT MODULE ON THE SERVICE CENTER'S IDRS/TIF DATABASE. VALUES ARE 00 THROUGH 06 AND 08.

3

VARIABLE MESSAGE

COUNT OF NUMBER OF PENSION AND WELFARE PLANS POSTED FOR THIS ACCOUNT (EIN). IF NO PLANS HAVE BEEN ESTABLISHED FOR THIS ACCOUNT, THE MESSAGE "NO PLANS CURRENTLY ESTABLISHED FOR THIS ACCOUNT" IS DISPLAYED AND NO DATA WILL BE AVAILABLE TO DISPLAY ON LINE 5 (INVERSE VIDEO).

5–23

PLN

3 DIGIT PLAN NUMBER. INDEX WILL DISPLAY RECORD OF THE ACCOUNT FOR EACH PLAN ESTABLISHED UNDER THIS EIN. WILL DISPLAY PLAN NUMBER FOR THE FIRST RETURN POSTED FOR THAT NUMBER—WILL NOT DISPLAY PLAN NUMBER AGAIN UNLESS THERE ARE ADDITIONAL PLANS FOR THE CURRENT ACCOUNT.

5–23

TAXPRD

TAX PERIOD— vYYYYMM PERIOD OF TIME FOR WHICH A RETURN IS FILED (YEAR AND MONTH OF THE END OF THE PLAN PERIOD). DISPLAYS "NONE" IF NO TAX MODULE HAS BEEN ESTABLISHED FOR THIS PLAN.
THE RETURN STATUS CODE DISPLAYED BEFORE THE YYYYMM INDICATES THE STATUS OF THE RETURN POSTED, PRESENT ON 199912 AND SUBSEQUENT RETURNS:
C = CURRENT
H = HISTORIC
I = INTERIM
U = UNPOSTABLE

DLN

DOCUMENT LOCATOR NUMBER—A CONTROL NUMBER ASSIGNED TO EVERY RETURN OR DOCUMENT INPUT THROUGH THE ADP SYSTEM.

SCHEDULES

ERTVU SCHEDULE INDICATOR—UP TO ELEVEN ALPHABETIC LITERALS SHOWING WHICH SCHEDULES WERE PROCESSED WITH THE RETURN (A,B,C,D,E,F,G,H,I,MB, P,R,S,SB,T) AND ARE AVAILABLE ON ERTVU.

PLAN NAME

FIRST NAME LINE OF THE PLAN NAME.

NOTE:THE INFORMATION SHOWN WILL BE REPEATED FOR EACH ACCOUNT PRESENT UNDER THE SUBJECT EIN. IF A SECOND OR SUBSEQUENT RETURN IS FOUND FOR THE SAME EIN, THE PLAN NUMBER AND PLAN NAME FIELDS WILL NOT BE REPEATED AND WILL BE BLANK ON THE DISPLAY.

1

NM CTRL

NAME CONTROL or CHECK DIGITS

UP CYC

LAST UPDATE CYCLE—THE ECC-MTB MASTER FILE PROCESSING CYCLE THAT MODULE UPDATE INFORMATION WAS LAST EXTRACTED AND UPDATED TO THE DATABASE (INVERSE VIDEO).

2

PRIOR NM CTRL

NAME CONTROL PRIOR TO AN ENTITY NAME CHANGE (TC 012, 013, 014 OR 015)

3

SPONSOR

FIRST AND SECOND NAME LINES FOR SPONSOR/EMPLOYER. INPUT THROUGH CC BNCHG/ESIGN (ENTITY CHANGES TO EPMF)

4

SORT NAME

INPUT THROUGH CC BNCHG/ESIGN

5

CARE OF NAME

INPUT THROUGH CC BNCHG/ESIGN

6

MAILING ADDRESS

THE EMPLOYER/SPONSOR STREET ADDRESS OR OTHER OFFICIAL MAILING ADDRESS. UPDATED EITHER FROM THE RETURN OR THROUGH CC BNCHG/ESIGN.

7

CITY

EMPLOYER/SPONSOR CITY OR FOREIGN CITY. UPDATED EITHER FROM THE RETURN OR THROUGH CC BNCHG/ESIGN.

STATE

THE EMPLOYER/SPONSOR STATE. UPDATED EITHER FROM THE RETURN OR THROUGH CC BNCHG/ESIGN.

ZIP CODE/FOREIGN COUNTRY

9 POSITION ZIP CODE FIELD (BEFORE EDITING) CONTAINING EMPLOYER/SPONSOR ZIP CODE (VALID RANGE IS 00401–vvv THRU99999–vvvv).UPDATED EITHER FROM THE RETURN OR THROUGH CC BNCHG/ESIGN. MAY CONTAIN FOREIGN COUNTRY.

8–9

LOCATION ADDRESS

ADDITIONAL ADDRESS INFORMATION SUCH AS STREET ADDRESS IF "PO BOX" IN SPONSOR ADDRESS OR A DESCRIPTION OF A STREET LOCATION INPUT THROUGH CC BNCHGI/ESIGN.

10

ULC

UNIVERSAL LOCATION CODE CORRESPONDING TO MAILING ADDRESS—IDENTIFIES THE LOCATION OF THE PLAN SPONSOR

AO CD

AREA OFFICE CODE REPRESENTING THE TE/GE AREA OFFICE WITH JURISDICTION OVER THE ACCOUNT

ESTAB DATE

BASED ON TRANSACTION DATE OF ESTABLISHING TRANSACTION (YYYYMM)

OPEN TDI IND

LITERAL "YES" OR "NO" INDICATING WHETHER A TDI IS OPEN FOR THIS EIN.

11

CLC

COLLECTION LOCATION CODE REPRESENTS THE SMALL BUSINESS/SELF-EMPLOYED (SB/SE) AREA OFFICE RESPONSIBLE FOR COLLECTION.

SB AO CD

SMALL BUSINESS AREA OFFICE CODE, BASED ON THE UNIVERSAL LOCATION CODE, REPRESENTING THE SB/SE AREA OFFICE WHICH WILL HANDLE COLLECTION ACTIVITIES.

CAF INDICATOR

POWER OF ATTORNEY ON FILE FOR THIS ACCOUNT ON THE CENTRALIZED AUTHORIZATION FILE
0 = NO RETURN MODULE HAS CAF INDICATOR SET
1 = AT LEAST ONE RETURN MODULE HAS CAF INDICATOR SET

OPEN EXAM IND

LITERAL "YES" OR "NO" INDICATING WHETHER THERE IS AN OPEN TC424 ON ANY TAX MODULE FOR THIS ENTITY.

12

UAA IND

"UNDELIVERABLE AS ADDRESSED" FIELD PASSED BY FINALIST PROCESSING WHEN IT IS UNABLE TO EXPAND OR HYGIENE AN ADDRESS
0 = ADDRESS WAS EXPANDED OR HYGIENIC
1 = ADDRESS WAS NOT EXPANDED OR HYGIENIC

UD IND

"UNDELIVERED MAIL" FIELD PASSED BY FINALIST PROCESSING WHEN IT IS UNABLE TO EXPAND OR HYGIENE AN ADDRESS
0 = NO TC971 AC 661 POSTED
1 = TC971 AC 661 HAS POSTED

14

NOTICE

CODE FOR TYPE OF NOTICE SENT ON THIS ACCOUNT. DISPLAYED AS A ONE DIGIT OUTPUT CODE FOLLOWED BY A THREE DIGIT TYPE OF NOTICE.
0213 = ASSESSMENT NOTICE. RETURN IS SUBJECT TO THE LATE FILING AND/OR INCOMPLETE PENALTIES.
0212 = MERGE NOTICE
NOTE: OLDER RECORDS MAY ALSO CONTAIN HISTORICAL VALUES OF 1213 OR 0214.

CYCLE

THE CYCLE THE NOTICE WAS ISSUED.

PLAN

PLAN NUMBER OF PLAN FOR WHICH THIS NOTICE WAS ISSUED.

TXPD

TAX PERIOD FOR WHICH THIS NOTICE WAS ISSUED.
NOTE:THE PREVIOUS FOUR ELEMENTS WILL BE REPEATED DEPENDING ON HOW MANY NOTICES HAVE BEEN ISSUED FOR THIS ACCOUNT.

16

TRANS

TRANSACTION CODE IS A THREE DIGIT CODE USED TO IDENTIFY ACTIONS BEING TAKEN TO A TAXPAYER'S ACCOUNT. A REVERSAL INDICATOR FOLLOWS THE 3RD DIGIT. ALSO SEE DOC. 6209.
TC001—RESEQUENCE AN ACCOUNT
TC002 —FAILURE TO RESEQUENCE
TC005—RESEQUENCE FOR MERGE
TC006—RESEQUENCE FOR MF LOCATION
TC011—EIN OR PLAN NUMBER CHANGE

DATE

DATE OF THE EPMF TRANSACTION.

CYCLE

CYCLE (WEEK) IN WHICH A TRANSACTION POSTED.

DLN

DOCUMENT LOCATOR NUMBER ASSIGNED THE TRANSACTION.

XREF EIN

CROSS REFERENCE EIN CAN BE EITHER THE "TO" OR THE "FROM " EIN. DURING A MERGE, ALL THE INFORMATION IS MOVED FROM THE " FROM" ACCT INTO THE "TO" ACCT AND THE " FROM" ACCT IS DROPPED. THE TC INDICATES WHETHER THE CROSS REFERENCE EIN IS A "FROM" OR A "TO":
TC011—"TO"
TC001—"FROM"
TC002—"TO" OR "FROM"
TC005—" FROM"
TC006—"FROM"

17

NOTICE SUPPRESS CD

IDENTIFIES THE STATUS OF THE NOTICE ENTRY. UPDATED SC PROCESSING ONLY. WILL BE SIGNIFICANT FOR ALL CP NOTICES EXCEPT 597.
0 = NOTICE NOT SELECTED OR SUPPRESSED FOR REVIEW
1 = NOTICE SELECTED FOR NOTICE REVIEW REGISTER

18

MERGE/FAIL REASON CD

CODE INDICATING THE REASON A MERGE OF TWO ACCOUNTS WAS NOT ALLOWED ON THE MASTER FILE.

19

TRANS

TRANSACTION CODE IS A 3 DIGIT CODE USED TO IDENTIFY ACTIONS BEING TAKEN TO A TAXPAYER'S ACCOUNT. A REVERSAL INDICATOR FOLLOWS THE 3RD DIGIT. ALSO SEE DOC. 6209.
TC000— ESTABLISH AN ACCOUNT ON THE MASTER FILE
TC012— RE-OPEN ENTITY ACCOUNT
TC014 — ADDRESS CHANGE
TC016—ENTITY CODE CHANGE
TC150—ENTITY CREATED BY TC150
TC977—ENTITY CREATED BY TC977

DATE

DATE OF THE EPMF TRANSACTION.

CYCLE

CYCLE (WEEK) IN WHICH A TRANSACTION POSTED.

DLN

DLN OF THIS TRANSACTION.

20

TRANS

TRANSACTION CODE IS A 3 DIGIT CODE USED TO IDENTIFY ACTIONS BEING TAKEN TO A TAXPAYER'S ACCOUNT. A REVERSAL INDICATOR FOLLOWS THE 3RD DIGIT. ALSO SEE DOC. 6209.
TC013— NAME CHANGE

DATE

DATE OF THE EPMF TRANSACTION.

CYCLE

CYCLE (WEEK) IN WHICH A TRANSACTION POSTED.

DLN

DLN OF THIS TRANSACTION.

PRIOR NM CTRL

NAME CONTROL ASSOCIATED WITH THIS ACCOUNT BEFORE THIS TRANSACTION POSTED.

22

PRIOR PRIMARY NAME

FIRST NAME LINE OF SPONSOR NAME ASSOCIATED WITH THIS ACCOUNT BEFORE THIS TRANSACTION POSTED.

23

TRANS

TRANSACTION CODE IS A 3 DIGIT CODE USED TO IDENTIFY ACTIONS BEING TAKEN TO A TAXPAYER'S ACCOUNT. A REVERSAL INDICATOR FOLLOWS THE 3RD DIGIT. ALSO SEE DOC. 6209.
TC015— LOCATION OR ZIP CODE CHANGE

DATE

DATE OF THE EPMF TRANSACTION.

CYCLE

CYCLE (WEEK) IN WHICH A TRANSACTION POSTED.

DLN

DLN OF THIS TRANSACTION.

IDRS CASE ASSIGN NUM

NUMBER ASSIGNED TO THE CASE.

1

NM CTRL

NAME CONTROL or CHECK DIGITS

UP CYC

LAST UPDATE CYCLE—THE ECC-MTB MASTER FILE PROCESSING CYCLE THAT THE MODULE UPDATE INFORMATION WAS LAST EXTRACTED AND UPDATED TO THE DATABASE (INVERSE VIDEO).

2

PLAN NAME

FIRST AND SECOND NAME LINES OF THE PLAN NAME

3

PLAN SECTION

4

PLAN PYE LUC

CYCLE INDICATING WHEN PLAN YEAR ENDING DATE WAS LAST UPDATED (RELATED TO TC053 TRANSACTIONS).

FILING REQ

PLAN FILING REQUIREMENT—INDICATES THE FORM REQUIRED FOR THE NEXT FILING OF A RETURN FOR THIS PLAN:
X = Form 5500
X = Form 5500C/R
Z = Form 5500EZ
T = Form 5500SF
8 = INACTIVE
N = Form 5500EZ NOT REQUIRED
N = Form 5500SF (One-participant box checked)
BLANK = NOT REQUIRED

PLAN ENTITY

INDICATES TYPE OF PLAN ENTITY (UPDATED FROM THE LATEST RETURN POSTED).
VALUES FOR F5500:
1 = MULTIEMPLOYER PLAN
2 = SINGLE EMPLOYER
3 = MULTIPLE- EMPLOYER PLAN
4 = DFE
9 = MULTIPLE BOXES CHECKED
VALUES FOR F5500SF:
2 = SINGLE EMPLOYER
3 = MULTIPLE-EMPLOYER PLAN
8 = FOREIGN PLAN
9 = ONE-PARTICIPANT PLAN

5

PLAN EFF DATE

DATE THE PLAN FIRST BECAME EFFECTIVE .

BUSINESS CODE

CODE THAT BEST DESCRIBES THE NATURE OF THE EMPLOYERS BUSINESS (UPDATED FROM THE LATEST RETURN POSTED).

TYPE PLAN DFE

INDICATES TYPE OF PLAN DIRECT FILING ENTITY
VALUES:
BLANK
C = COMMON/COLLECTIVE TRUST
E = 103-12 INVESTMENT ENTITY
G = GROUP INSURANCE ARRANGEMENT
M = MASTER TRUST INVESTMENT ACCOUNT
P = POOLED SEPARATE ACCOUNT

6

PYEM

THE MONTH FROM THE PLAN YEAR ENDING DATE (TAX PERIOD) OF THE LATEST POSTED RETURN.

1ST PRIOR PYM

FIRST PRIOR PLAN YEAR ENDING MONTH

2ND PRIOR PYM

SECOND PRIOR PLAN YEAR ENDING MONTH

7

FILE FOLD NUM

NINE DIGIT NUMBER FROM THE TC 121/123 ASSIGNED TO THE CASE FILES OF PLAN APPLICATIONS FOR INTERNAL CONTROL AND PUBLIC SERVICE PURPOSES. THIS NUMBER APPEARS ON DETERMINATION LETTERS AND OPINIONS ISSUED.

SC CODE

SERVICE CENTER CODE

OPIN LTR NUM

EIGHT POSITION SERIAL NUMBER ASSIGNED WHEN MASTER, PROTOTYPE OR UNIFORM PLANS ARE APPROVED. THE FIRST AND LAST POSITIONS MAY BE NUMERIC OR ALPHA.

8

EZ PLAN TYPE

INDICATES TYPE OF PLAN AS REPORTED ON THE FORM 5500EZ.
A = DEFINED BENEFIT PENSION PLAN(OTHER THAN A PLAN DESCRIBED IN CODE SECTION 412(i))
B = DEFINED BENEFIT PENSION PLAN DESCRIBED IN CODE SECTION 412(i)
C = MONEY PURCHASE PLAN
D = PROFIT-SHARING PLAN
E = STOCK BONUS PLAN
F = ESOP PLAN

NEW LAW IND

INDICATES IF THE PLAN COMPLIES WITH THE REQUIREMENTS OF TEFRA, DEFRA AND REA TAX LAWS.
VALUES:
Y = PLAN IS A KEOGH PLAN
N = PLAN IS NOT A KEOGH PLAN
X = UNKNOWN
BLANK

TC150 STAT CD

CURRENT PLAN STATUS CODES ARE USED TO SHOW RESULTS FROM IRS DETERMINATIONS (APPLICATIONS), CURRENT ANNUAL RETURN FILINGS AND PLAN TERMINATIONS. EPMF STATUS CODES IDENTIFICATION MAY BE USED TO EXTRACT PLAN DATA FROM EPMF. ALSO SEE DOC. 6476.

9

FUND ARRANGMT

CODE SPECIFYING THE TYPE OF FUNDING ARRANGEMENT.
1 = INSURANCE
2 = SECTION 412(i) INSURANCE CONTRACTS
3 = TRUST
4 = EXCLUSIVELY FROM GENERAL ASSETS OF SPONSOR (UNFUNDED)
BLANKS

LAST TC150 DT

DATE OF LAST POSTING OF CURRENT PLAN STATUS.

ACCT OPIN CD

AO CODE FROM EPMF FORM 5500 PROCESSING INDICATES THAT AO IS NOT ATTACHED TO CURRENT YEAR'S FILING.

10

FRING BNFT CD

CODE INDICATING THE TYPE OF FRINGE BENEFIT PLAN .
A = CODE SECTION 125 (CAFETERIA PLAN)
B = CODE SECTION 127 (EDUCATIONAL ASSISTANCE PROGRAM)
C = CODE SECTION 137 (ADOPTION ASSISTANCE PROGRAM)

SPONS PHONE

SPONSOR'S TELEPHONE NUMBER

11

PENSION BNFT

INDICATES THE TYPE OF PENSION BENEFIT PLAN (UPDATED FROM THE LATEST RETURN POSTED).
DEFINED BENEFIT PENSION FEATURES:
1A = BENEFITS ARE PRIMARILY PAY RELATED
1B = BENEFITS ARE PRIMARILY FLAT DOLLAR
1C = CASH BALANCE OR SIMILAR PLAN
1D = OFFSET ARRANGEMENT
1E = CODE SECTION 401(h) ARRANGEMENT -SEPARATE ACCT TO PROVIDE EMPLOYEE HEALTH BENEFITS
1F = CODE SECTION 414(k) ARRANGEMENT -SEPARATE ACCT OF PARTICIPANTS
1G = COVERED BY PBGC
1H = PLAN COVERED BY PBGC THAT WAS TERMINATED AND CLOSED OUT FOR PBGC PURPOSES
1I = FROZEN PLAN
DEFINED CONTRIBUTION PENSION FEATURES:
2A = ALLOCATIONS BASED UPON AGE, AND/OR SERVICE
2B = TARGET BENEFIT PLAN
2C = MONEY PURCHASE OTHER THAN TARGET BENEFIT PLAN
2D = OFFSET PLAN
2E = PROFIT SHARING PLAN
2F = ERISA SECTION 404(c) PLAN
2G = TOTAL PARTICIPANT DIRECTED ACCT PLAN
2H = PARTIAL PARTICIPANT DIRECTED ACCT PLAN
2I = STOCK BONUS PLAN
2J = CODE SECTION 401(k)PLAN ( CASH OR DEFERRED ARRANGEMENT)
2K = CODE SECTION 401(m) ARRANGEMENT
2L = CODE SECTION 403(b)(1) ARRANGEMENT FOR CERTAIN EXEMPT ORGANIZATIONS
2M = CODE SECTION 403(b)(7) CUSTODIAL ACCOUNT
2N = CODE SECTION 408 ACCOUNTS AND ANNUITIES
2O = EMPLOYEE STOCK OWNERSHIP PLAN (ESOP) OTHER THAN A LEVERAGED ESOP
2P = LEVERAGED ESOP
2Q = EMPLOYER MAINTAINING THIS ESOP IS AN S CORPORATION
2R = PARTICIPANT-DIRECTED BROKERAGE ACCOUNTS PROVIDED AS AN INVESTMENT OPTION UNDER THE PLAN
2S = PLAN PROVIDES FOR AUTOMATIC ENROLLMENT IN PLAN
2T = TOTAL OR PARTIAL PARTICIPANT-DIRECTED ACCOUNT PLAN
OTHER PENSION BENEFIT FEATURES:
3A = PENSION PLAN MAINTAINED OUTSIDE US
3B = PLAN COVERS SELF EMPLOYED INDIVIDUALS
3C = PLAN NOT INTENDED TO BE QUALIFIED
3D = MASTER PLAN
3D = PRE=APPROVED PENSION PLAN (PRESENT FOR PY 2010)
3E = PROTOTYPE PLAN
3F = REGIONAL PROTOTYPE PLAN
3G = ONE-PARTICIPANT PLAN
3H = PLAN SPONSOR(S) IS (ARE) A MEMBER(S) OF A CONTROLLED GROUP
3I = PLAN REQUIRING ALL OR PART OF EMPLOYER CONTRIBUTIONS BE INVESTED AND HELD IN EMPLOYER SECURITIES
3J = U.S. BASED PLAN THAT COVERS PUERTO RICO AND QUALIFIED UNDER CODE SECTION 401 AND 8565 OF PUERTO RICO CODE

12

WLFR BNFT

INDICATES THE TYPE OF WELFARE BENEFIT(S) PROVIDED BY THIS PLAN.
4A = HEALTH INSURANCE
4B = LIFE INSURANCE
4C = SUPPLEMENTAL UNEMPLOYMENT
4D = DENTAL
4E = VISION
4F = TEMPORARY DISABILITY (ACCIDENT & SICK)
4G = PREPAID LEGAL
4H = LONG-TERM DISABILITY
4I = SEVERANCE PAY
4J = APPRENTICESHIP & TRAINING
4K = SCHOLARSHIP (FUNDED)
4L = DEATH BENEFITS EXCLUDING LIFE INSURANCE
4P = TAFT-HARTLEY FINANCIAL ASSISTANCE FOR EMPLOYEE HOUSING
4Q = OTHER
4R = UNFUNDED, FULLY INSURED, OR COMBINATION WELFARE PLAN THAT WILL NOT FILE A FORM 5500 FOR NEXT PLAN YEAR
4S = UNFUNDED, FULLY INSURED, OR COMBINATION WELFARE PLAN THAT STOPPED FILING FORM 5500s IN AN EARLIER PLAN YEAR
4T = 10 OR MORE EMPLOYER PLAN UNDER CODE SECTION 419A(f)(5)
4U = COLLECTIVELY BARGAINED WELFARE BENEFIT ARRANGEMENT UNDER CODE SECTION 419A(f)(5)

13

APPLICATION SECTION (FROM FORM 5301, FORM 5303, FORM 5307 OR FORM 5309) COUNTER SPECIFIES THAT THIS IS THE FIRST (OR 00) OF 00 OR MORE PLAN APPLICATION SECTIONS PRESENT FOR THIS PLAN.

14

PLAN EFF DT

CONTAINS THE DATE THE PLAN FIRST BECAME EFFECTIVE (POSTED FROM THE PLAN APPLICATION).

TYPE REQUEST

CONTAINS A CODE INDICATING IF THE APPLICATION IS AN INITIAL, AMENDED, TERMINATING, OR REVIEW REQUEST. THIS SHOWS IF A PREVIOUS APPLICATION WAS FILED AND WHAT TYPE OF PROCESSING THIS ONE REQUIRES.
I = INITIAL APPLICATION
A = AMENDED APPLICATION
T= TERMINATION APPLICATION
M = TERMINATION OF A MULTI-EMPLOYER PLAN COVERED BY PBGC
INSURANCE (VALID FOR FORM 5303).

APPL STAT DT

CONTAINS THE DATE THE APPLICATION ENTERED THE CURRENT STATUS IN THE PROCESSING FOR A DETERMINATION.

15

AMENDMENT DT

INDICATES THE EFFECTIVE DATE OF A PLAN AMENDMENT AS INDICATED ON AN APPLICATION.

DO CODE

DISTRICT OFFICE FOR THE JURISDICTION IN WHICH THE ENTITY IS LOCATED.

SPONS EMPLEE

CONTAINS THE TOTAL NUMBER OF EMPLOYEES OF A PLAN SPONSOR REGARDLESS OF WHETHER THEY ARE PARTICIPATING IN A PLAN.

16

BENEFIT TYPE

CODE INDICATES THE TYPE OF PENSION BENEFITS THE PLAN AFFORDS ON THE APPLICATION FOR DETERMINATION.
E = EMPLOYER-SPONSOR IRA
F = FIXED BENEFIT (DB)
G = FLAT BENEFIT (DB)
M = MONEY PURCHASE (DC)
N = OTHER DEFINED BENEFIT
O = OTHER DEFINED CONTRIBUTION
P = PROFIT SHARING (DC)
S = STOCK BONUS (DC)
T = TARGET BENEFIT (DC)
U = UNIT BENEFIT (DB)
V = ESOP/TRASOP TERMINATION
W = SIMPLIFIED PROTOTYPE
NOTE: DB = DEFINED BENEFIT, DC = DEFINED CONTRIBUTION

SPON FYM

CALENDAR YEAR MONTH IN WHICH THE PENSION PLAN'S FISCAL YEAR ENDS.

EMPLEE PARTCP

CONTAINS THE TOTAL NUMBER OF EMPLOYEES OF A PLAN SPONSOR PARTICIPATING IN A PLAN.

17

VESTING CODE

INDICATES THE SCHEDULE BY WHICH PENSION FUNDS BECOME VESTED.
VALUES:
A = FULL AND IMMEDIATE
B = FULL AFTER 10 YEARS
C = 5–15 YEARS (GRADUATED)
D = RULE OF 45
E = 4/40 SCHEDULE
F = 100% AFTER 5 YEARS (CLASS YEAR PLANS ONLY)
G = OTHER
H = 10% PER YEAR
X = UNKNOWN

SSA INTEGRATE

INDICATES IF PLAN CONTRIBUTIONS OR BENEFITS ARE INTENDED TO INTEGRATE WITH SOCIAL SECURITY BENEFITS.
VALUES:
Y = YES
N = NO
X = NO ANSWER FROM CORRESPONDENCE
THIS FIELD HAS NOT BEEN ON THE FORM SINCE 1989 PROCESSING PERIOD—NO LONGER POSTS FROM RETURN. ONLY FROM APPLICATION

TOTAL PARTCP

CONTAINS THE TOTAL NUMBER OF PEOPLE PARTICIPATING IN A PENSION PLAN.

18

MODEL TYPE

CODE INDICATING THE TYPE OF PLAN MODEL USED:
F = UNIFORM PLAN
M = MASTER/PROTOTYPE PLAN
N = NOT APPLICABLE
X = UNKNOWN

FUND METHOD

CODE INDICATING THE MEANS BY WHICH THIS PLAN IS FUNDED:
C = PLAN FUNDED THROUGH A CUSTODIAL ARRANGEMENT
I = PLAN IS TRUSTEED— INSURANCE PLANS ARE PURCHASED. CODE USED FOR SPLIT FUNDED AS WELL AS FULLY INSURED FIELDS WHICH ARE TRUSTEED.
N = PLAN IS NOT TRUSTEED—FULLY FUNDED THROUGH THE PURCHASE OF INSURANCE CONTRACTS.
T = PLAN IS TRUSTEED—NO INSURANCE CONTRACTS ARE PURCHASED.
X = UNKNOWN FUNDING ENTITY
O = OTHER FUNDING TYPE

OPIN LTR NUM

EIGHT POSITION SERIAL NUMBER ASSIGNED WHEN MASTER, PROTOTYPE OR UNIFORM PLANS ARE APPROVED. THE FIRST AND LAST POSITIONS MAY BE NUMERIC OR ALPHA.

19

NEW LAW IND

INDICATES IF THE PLAN COMPLIES WITH THE REQUIREMENTS OF TEFRA, DEFRA AND REA TAX LAWS.
VALUES:
Y = PLAN IS A KEOGH PLAN
N = PLAN IS NOT A KEOGH PLAN
X = UNKNOWN

TYPE SPONSOR

CODE WHICH INDICATES THE TYPE OF ENTITY OF THE EMPLOYER MAINTAINING THE PLAN:
B = BANK
C = CORPORATION
D = CHURCH (NOT SUBJECT TO ERISA)
E = EXEMPT ORGANIZATION
G = GOVERNMENT/CHURCH NOT SUBJECT TO ERISA
H = SUBCHAPTER S CORPORATION
I = INSURANCE
K = SINGLE EMPLOYER
L = SAVINGS AND LOAN
M = MULTIPLE EMPLOYER
N = PLAN OF CONTROLLED GROUP
O = OTHER
P = PARTNERSHIP
S = SOLE PROPRIETOR
T = TRADE/PROFESSIONAL ASSOCIATION
U = CREDIT UNION
V = REGULATED INVESTMENT
W = OTHER MULTI-EMPLOYER PLAN
X = UNKNOWN

EMP STK OWN

INDICATES AN EMPLOYEE STOCK OWNERSHIP PLAN HAS BEEN SUBMITTED FOR APPROVAL IN CONJUNCTION WITH THE PLAN DETERMINATION APPLICATION SUBMITTED ON FORM 5301, FORM 5303, OR FORM 5307.
9 = EMPLOYEE STOCK OWNERSHIP PLAN IS PRESENT (FORM 5309 ATTACHED)
W = FORM 5309 NOT ATTACHED

20

TERMINATION SECTION

21

TERM EFF DATE

DATE THE PLAN TERMINATION WAS EFFECTIVE

TYPE REQ

INDICATES IF THE APPLICATION IS AN INITIAL, AMENDED, TERMINATING, OR REVIEW REQUEST AND SHOWS IF A PREVIOUS APPLICATION WAS FILED AND WHAT TYPE OF PROCESSING THIS ONE REQUIRES.
I = INITIAL APPLICATION
A = AMENDED APPLICATION
T = TERMINATION APPLICATION
M = TERMINATION OF A MULTI-EMPLOYER PLAN COVERED BY PBGC INSURANCE (VALID FOR FORM 5303)

REASON

THE REASON INDICATED ON A FORM 5310 FOR THE TERMINATION OF AN EMPLOYEE PENSION PLAN.
A = CHANGE OF OWNERSHIP/MERGER
B = LIQUIDATION OR DISSOLUTION OF EMPLOYER
C = CHANGE IN OWNERSHIP BY SALE OR TRANSFER
D = ADVERSE BUSINESS CONDITIONS
E = EMPLOYER ADOPTING NEW PLAN / THIS PLAN SUPERSEDED
F = OTHER
G = BURDENS IMPOSED BY ERISA
X = UNKNOWN

APPL STAT DT

TERMINATION APPLICATION PROCESSING STATUS DATE.

22

FIL REASON CD

THE CODE INDICATED ON A FORM 5310 AND OR FORM 5310–A FOR THE REASON FOR FILING
1 = NOTICE OF QUALIFIED SEPARATE LINES OF BUSINESS
2 = NOTICE OF PLAN MERGER OR CONSOLIDATION
3 = NOTICE OF PLAN SPIN-OFF
4 = NOTICE OF TRANSFER OF PLAN ASSETS OR LIABILITIES ANOTHER PLAN

PLAN BNFTS TYPE CD

THE PLAN CODES FOR FORM 5310–A.
DEFINED BENEFIT:
F = FIXED
G = FLAT
N = OTHER (DB)
U = UNIT
DEFINED CONTRIBUTION:
P = PROFIT SHARING
S = STOCK BONUS
M = MONEY-PURCHASE
T = TARGET BENEFIT
O = OTHER(DC)
OTHER:
V = ESOP or TRASOP

1

NM CTRL

NAME CONTROL or CHECK DIGITS

UP CYC

LAST UPDATE CYCLE—THE ECC-MTB CYCLE THAT UPDATE INFORMATION WAS LAST EXTRACTED AND UPDATED TO THE DATABASE (INVERSE VIDEO).

2

APPLICATION SECTION (FROM FORM 5301, FORM 5303, FORM 5307 OR FORM 5309) COUNTER SPECIFIES THAT THIS IS THE SECOND OR SUBSEQUENT OF TWO OR MORE PLAN APPLICATION SECTIONS PRESENT FOR THIS PLAN.

3

PLAN EFF DT

CONTAINS THE DATE THE PLAN FIRST BECAME EFFECTIVE (POSTED FROM THE PLAN APPLICATION).

TYPE REQUEST

CONTAINS A CODE INDICATING IF THE APPLICATION IS AN INITIAL, AMENDED, TERMINATING, OR REVIEW REQUEST. THIS SHOWS IF A PREVIOUS APPLICATION WAS FILED AND WHAT TYPE OF PROCESSING THIS ONE REQUIRES.
A = AMENDED APPLICATION
I = INITIAL APPLICATION
M = TERMINATION OF A MULTI-EMPLOYER PLAN COVERED BY PBGC INSURANCE (VALID FOR FORM 5303).
R = POST TECHNICAL REVIEW APPLICATION
T = TERMINATION APPLICATION

APPL STAT DT

CONTAINS THE DATE THE APPLICATION ENTERED THE CURRENT STATUS IN THE PROCESSING FOR A DETERMINATION.

4

AMENDMENT DT

INDICATES THE EFFECTIVE DATE OF A PLAN AMENDMENT AS INDICATED ON AN APPLICATION.

DO CODE

DISTRICT OFFICE FOR THE JURISDICTION IN WHICH THE ENTITY IS LOCATED.

SPONS EMPLEE

CONTAINS THE TOTAL NUMBER OF EMPLOYEES OF A PLAN SPONSOR REGARDLESS OF WHETHER THEY ARE PARTICIPATING IN A PLAN.

5

BENEFIT TYPE

CODE INDICATES THE TYPE OF PENSION BENEFITS THE PLAN AFFORDS ON THE APPLICATION FOR DETERMINATION.
E = EMPLOYER-SPONSOR IRA
F = FIXED BENEFIT (DB)
G = FLAT BENEFIT (DB)
M = MONEY PURCHASE (DC)
N = OTHER DEFINED BENEFIT
O = OTHER DEFINED CONTRIBUTION
P = PROFIT SHARING (DC)
S = STOCK BONUS (DC)
T = TARGET BENEFIT (DC)
U = UNIT BENEFIT (DB)
V = ESOP/TRASOP TERMINATION
W = SIMPLIFIED PROTOTYPE
NOTE: DB = DEFINED BENEFIT, DC = DEFINED CONTRIBUTION

SPON FYM

CALENDAR YEAR MONTH IN WHICH THE PENSION PLAN'S FISCAL YEAR ENDS. EMPLEE PARTCP CONTAINS THE TOTAL NUMBER OF EMPLOYEES OF A PLAN SPONSOR PARTICIPATING IN A PLAN.

6

VESTING CODE

INDICATES THE SCHEDULE BY WHICH PENSION FUNDS BECOME VESTED.
VALUES:
A = FULL AND IMMEDIATE
B = FULL AFTER 10 YEARS
C = 5–15 YEARS (GRADUATED)
D = RULE OF 45
E = 4/40 SCHEDULE
F = 100% AFTER 5 YEARS (CLASS YEAR PLANS ONLY)
G = OTHER
H = 10% PER YEAR
X = UNKNOWN

SSA INTEGRATE

INDICATES IF PLAN CONTRIBUTIONS OR BENEFITS ARE INTENDED TO INTEGRATE WITH SOCIAL SECURITY BENEFITS.
VALUES:
Y = YES
N = NO
X = NO ANSWER FROM CORRESPONDENCE
THE PREVIOUS FIELD HAS NOT BEEN ON THE FORM SINCE 1989 PROCESSING PERIOD—NO LONGER POSTS FROM RETURN, ONLY FROM APPLICATION

TOTAL PARTCP

CONTAINS THE TOTAL NUMBER OF PEOPLE PARTICIPATING IN A PENSION PLAN.

7

MODEL TYPE

CODE INDICATING THE TYPE OF PLAN MODEL USED:
B = BASIC PLAN
F = UNIFORM PLAN
M = MASTER/PROTOTYPE PLAN
N = NOT APPLICABLE
P = DISTRICT APPROVED PATTERN
X = UNKNOWN

FUND METHOD

CODE INDICATING THE MEANS BY WHICH THIS PLAN IS FUNDED:
C = PLAN FUNDED THROUGH A CUSTODIAL ARRANGEMENT
I = PLAN IS TRUSTEED—INSURANCE PLANS ARE PURCHASED. CODE USED FOR SPLIT FUNDED AS WELL AS FULLY INSURED FIELDS WHICH ARE TRUSTEED.
N = PLAN IS NOT TRUSTEED—FULLY FUNDED THROUGH THE PURCHASE OF INSURANCE CONTRACTS.
T = PLAN IS TRUSTEED—NO INSURANCE CONTRACTS ARE PURCHASED.
X = UNKNOWN FUNDING ENTITY
0 = OTHER FUNDING TYPE

OPIN LTR NUM

EIGHT POSITION SERIAL NUMBER ASSIGNED WHEN MASTER, PROTOTYPE OR UNIFORM PLANS ARE APPROVED. THE FIRST AND LAST POSITIONS MAY BE NUMERIC OR ALPHA.

8

NEW LAW IND

INDICATES IF THE PLAN COMPLIES WITH THE REQUIREMENTS OF TEFRA, DEFRA AND REA TAX LAWS.
VALUES:
Y = PLAN IS A KEOGH PLAN
N = PLAN IS NOT A KEOGH PLAN
X = UNKNOWN

TYPE SPONSOR

CODE WHICH INDICATES THE TYPE OF ENTITY OF THE EMPLOYER MAINTAINING THE PLAN:
B = BANK
C = CORPORATION
D = CHURCH (NOT SUBJECT TO ERISA)
E = EXEMPT ORGANIZATION
G = GOVERNMENT/CHURCH NOT SUBJECT TO ERISA
H = SUBCHAPTER S CORPORATION
I = INSURANCE
K = SINGLE EMPLOYER
L = SAVINGS AND LOAN
M = MULTIPLE EMPLOYER
N = PLAN OF CONTROLLED GROUP
O = OTHER
P = PARTNERSHIP
S = SOLE PROPRIETOR
T = TRADE/PROFESSIONAL ASSOCIATION
U = CREDIT UNION
V = REGULATED INVESTMENT
W = OTHER MULTI-EMPLOYER PLAN
X = UNKNOWN

EMP STOCK OWN

INDICATES AN EMPLOYEE STOCK OWNERSHIP PLAN HAS BEEN SUBMITTED FOR APPROVAL IN CONJUNCTION WITH THE PLAN DETERMINATION APPLICATION SUBMITTED ON FORM 5301, FORM 5303, OR FORM 5307.
9 = EMPLOYEE STOCK OWNERSHIP PLAN IS PRESENT (FORM 5309 ATTACHED)
W = FORM 5309 NOT ATTACHED

NOTE: THE DISPLAY OF TRANSACTION CODE INFORMATION WILL VARY, DEPENDING ON THE TRANSACTIONS POSTED FOR ANY INDIVIDUAL ACCOUNT. THE FOLLOWING FORMATS SHOW WHAT IS DISPLAYED FOR SPECIFIC TRANSACTION CODES, BUT DOES NOT ACCURATELY SHOW WHERE ON THE SCREEN THESE TRANSACTIONS WILL DISPLAY.

10

TRANS

TRANSACTION CODE—CONSISTS OF THREE DIGITS WHICH IDENTIFY THE BASIC TRANSACTION AND A FOURTH DIGIT (REVERSAL CODE) WHICH INDICATES THAT A REVERSING TRANSACTION HAS POSTED.
TC012—TRANSACTION TO REOPEN A PLAN FOR AN EPMF ENTITY AND CHANGE FILING REQUIREMENT FROM INACTIVE TO BLANK
TC013—CHANGES THE PLAN NAME OF AN EPMF ENTITY
TC017—REPLACES THE FILE FOLDER NUMBER FOR A PLAN OF AN EPMF ENTITY
TC053—CHANGES THE PLAN YEAR ENDING MONTH
TC128—CHANGES THE PLAN NAME AND ADMINISTRATOR DATA

DATE

DATE OF THE EPMF TRANSACTION

CYCLE

CYCLE (WEEK) IN WHICH THE TRANSACTION POSTED

DLN

DOCUMENT LOCATOR NUMBER—CONTROL NUMBER ASSIGNED TO EVERY RETURN OR DOCUMENT INPUT THROUGH THE ADP SYSTEM.

PLAN DATA STATUS CD

CURRENT PLAN STATUS CODES—USED TO SHOW RESULTS FROM IRS DETERMINATIONS (APPLICATIONS), CURRENT ANNUAL RETURN FILINGS AND PLAN TERMINATIONS. EPMF STATUS CODES IDENTIFICATION MAY BE USED TO EXTRACT PLAN DATA FROM EPMF.
(1) EACS STATUS CODES ARE USED ON EP APPLICATIONS BY THE DISTRICT OFFICES WHENEVER A CASE IS CLOSED.
00 CASE CLOSED FAVORABLE AFTER "ISSUE ONLY" ACCELERATED PROCESSING ANALYSIS
01 CASE CLOSED FAVORABLE AFTER COMPLETE REVIEW
02 FINAL ADVERSE DETERMINATION LETTER SENT
03 RETURNED INCOMPLETE
04 APPLICATION WITHDRAWN BY TAXPAYER
06 CLOSED BY TECHNICAL SCREENER
30 DELETION
(2) EPMF STATUS CODES APPLY TO FORM 5310 AND ARE COMPUTER GENERATED FOR EXTRACT PURPOSES.
20 FAVORABLE DETERMINATION FOR PLAN TERMINATION
21 UNFAVORABLE DETERMINATION PLAN TERMINATION
22 FAVORABLE DETERMINATION OF PLAN MERGER, CONSOLIDATION OF PLAN ASSETS OR LIABILITIES.

11

FILING REQUIREMENT

IDENTIFIES THE TYPE OF RETURN A TAXPAYER MUST FILE. IT IS ALSO USED TO IDENTIFY THE TYPES OF FORMS THE IRS MUST MAIL TO THE TAXPAYER.
8 = INACTIVE
N = FORM 5500EZ NOT REQUIRED or FORM 5500SF (ONE-PARTICIPANT BOX CHECKED)
X = FORM 5500C/R
U = UNKNOWN
X = FORM 5500
T = FORM 5500SF
Z = FORM 5500EZ
BLANK = NOT REQUIRED

12

ADMINISTRATOR SAME

THIS FIELD COMES FROM THE INPUT OF TC000 OR TC128 ON CC EPLAN—INDICATES THAT THE ADMINISTRATOR DATA IS THE SAME AS THE SPONSOR. SAVE KEYSTROKES ON INPUT.

13

PRIOR PLAN EFF DATE

EFFECTIVE DATE POSTED PRIOR TO INPUT OF THIS TRANSACTION.

14

PRIOR PLAN YR END

PLAN YEAR ENDING MONTH PRIOR TO INPUT OF THIS TRANSACTION.

16

PRIOR PLAN FIRST NM

PLAN NAME LINE PRIOR TO INPUT OF TC013 OR TC128 (PRESENT ONLY ON TC013 AND TC128)

17

TRANS

TRANSACTION CODE—CONSISTS OF THREE DIGITS WHICH IDENTIFY THE BASIC TRANSACTION AND A FOURTH DIGIT (REVERSAL CODE) WHICH INDICATES THAT A REVERSING TRANSACTION HAS POSTED.
TC000—ESTABLISHES A NEW PLAN FOR AN EPMF ENTITY
TC016—CHANGES THE PLAN FILING REQUIREMENTS
TC020—DELETES A PLAN WHEN IT DOES NOT HAVE A RETURN MODULE OR AN UNREVERSED TC121,123, OR 125 IN THE PLAN DATA MODULE—OTHERWISE, CHANGES FILING REQUIREMENTS TO INACTIVE
TC121—POSTS EMPLOYEE PLAN CHARACTERISTICS FROM FORM 3672, FORM 3672A, FORM 4461, FORM 4461–A, FORM 4578, FORM 5300, FORM 5301, FORM 5303, FORM 5306, FORM 5306SEP, FORM 5307, AND FORM 5309.
TC122—REVERSAL OF TC121
TC123—UPDATES EMPLOYEE PLAN CHARACTERISTICS
TC125—POSTS AN APPLICATION FOR DETERMINATION UPON TERMINATION FROM DATA ON FORM 5310.
TC126—REVERSAL OF TC125 TERMINATION
TC127—CHANGES THE FIELDS CONTAINING THE NAME, ADDRESS, AND EIN OF THE PLAN ADMINISTRATOR (SEE DEFINER CODE D)
TC150—TRANSACTION IDENTIFYING A POSTED RETURN
TC977—TRANSACTION IDENTIFYING AN AMENDED RETURN OR A LATE REPLY TO CORRESPONDENCE

DATE

DATE OF THE EPMF TRANSACTION (RECEIVED DATE)

CYCLE

CYCLE (WEEK) IN WHICH THE TRANSACTION POSTED

DLN

DOCUMENT LOCATOR NUMBER ASSIGNED TO THE TRANSACTION.

PLAN DATA STATUS CD

CURRENT PLAN STATUS CODES—USED TO SHOW RESULTS FROM IRS DETERMINATIONS (APPLICATIONS), CURRENT ANNUAL RETURN FILINGS AND PLAN TERMINATIONS. EPMF STATUS CODES IDENTIFICATION MAY BE USED TO EXTRACT PLAN DATA FROM EPMF.
(1) EACS STATUS CODES ARE USED ON EP APPLICATIONS BY THE DISTRICT OFFICES WHENEVER A CASE IS CLOSED.
00 CASE CLOSED FAVORABLE AFTER "ISSUE ONLY" ACCELERATED PROCESSING ANALYSIS
01 CASE CLOSED FAVORABLE AFTER COMPLETE REVIEW
02 FINAL ADVERSE DETERMINATION LETTER SENT
03 RETURNED INCOMPLETE
04 APPLICATION WITHDRAWN BY TAXPAYER
06 CLOSED BY TECHNICAL SCREENER
30 DELETION
(2) EPMF STATUS CODES APPLY TO FORM 53 10 AND ARE COMPUTER GENERATED FOR EXTRACT PURPOSES.
20 FAVORABLE DETERMINATION FOR PLAN TERMINATION
21 UNFAVORABLE DETERMINATION PLAN TERMINATION
22 FAVORABLE DETERMINATION OF PLAN MERGER, CONSOLIDATION OF PLAN ASSETS OR LIABILITIES.

18

FILING REQUIREMENT

IDENTIFIES THE TYPE OF RETURN A TAXPAYER MUST FILE. IT IS ALSO USED TO IDENTIFY THE TYPES OF FORMS THE IRS MUST MAIL TO THE TAXPAYER.
8 = INACTIVE
N = FORM 5500EZ NOT REQUIRED or FORM 5500SF (ONE-PARTICIPANT BOX CHECKED)
X = FORM 5500C/R
U = UNKNOWN
X = FORM 5500
T = FORM 5500SF
Z = FORM 5500EZ
BLANK = NOT REQUIRED

19

ADMINISTRATOR SAME

THIS FIELD COMES FROM THE INPUT OF TC000 OR TC128 ON CC EPLAN—INDICATES THAT THE ADMINISTRATOR DATA IS THE SAME AS THE SPONSOR. SAVE KEYSTROKES ON INPUT.

20

PLAN TERM EFF DATE

THE DATE UPON WHICH A TERMINATION OF A PLAN TAKES EFFECT

21

TRANS

TRANSACTION CODE IS A THREE DIGIT CODE USED TO IDENTIFY ACTIONS BEING TAKEN TO A TAXPAYER'S ACCOUNT.
TC001—RESEQUENCE AN ACCOUNT
TC002—RESEQUENCE EPMF MERGE-FAIL
TC005— RESEQUENCE FOR MERGE
TC006—RESEQUENCE TO MF LOCATION
TC011—PLAN NUMBER CHANGE
TC020—DELETES A PLAN WHEN IT DOES NOT HAVE A RETURN MODULE OR AN UNREVERSED TC121,123, OR 125 IN THE PLAN DATA MODULE—OTHERWISE, CHANGES FILING REQUIREMENTS TO INACTIVE

DATE

DATE OF THE EPMF TRANSACTION (RECEIVED DATE)

CYCLE

CYCLE (WEEK) IN WHICH A TRANSACTION POSTED

DLN

DOCUMENT LOCATOR NUMBER ASSIGNED TO THE TRANSACTION.

XREF PLAN NUMBER

PLAN NUMBER OF 'FROM' PLAN.

22

MERGE/FAIL REASON CD

CODE INDICATING THE REASON A MERGE OF TWO ACCOUNTS WAS NOT ALLOWED ON THE MASTER FILE (PRESENT ONLY FOR TC002). SEE DOC. 6209.

23

TRANS

TRANSACTION CODE—CONSISTS OF THREE DIGITS WHICH IDENTIFY THE BASIC TRANSACTION AND A FOURTH DIGIT (REVERSAL CODE) WHICH INDICATES THAT A REVERSING TRANSACTION HAS POSTED
TC446—MERGED TRANSACTION INDICATOR

DATE

DATE OF THE EPMF TRANSACTION

CYCLE

CYCLE (WEEK) IN WHICH THE TRANSACTION POSTED

DLN

DOCUMENT LOCATOR NUMBER ASSIGNED TO THE TRANSACTION.

1

NM CTRL

NAME CONTROL OR CHECK DIGITS

UP CYC

LAST UPDATE CYCLE—THE ECC-MTB MASTER FILE PROCESSING CYCLE THAT MODULE UPDATE INFORMATION WAS LAST EXTRACTED AND UPDATED TO THE DATABASE (INVERSE VIDEO)

3

EIN

EIN OF THE PLAN ADMINISTRATOR

4

NAME

FIRST AND SECOND ADMINISTRATOR NAME LINES

5

STREET

STREET ADDRESS OF THE PLAN ADMINISTRATOR

6

CITY

CITY OF THE PLAN ADMINISTRATOR

7

STATE

STATE OF THE PLAN ADMINISTRATOR

8

ZIP

ZIP CODE OF THE PLAN ADMINISTRATOR

9

PHONE

ADMINISTRATORS TELEPHONE NUMBER

1

NM CTRL

NAME CONTROL or CHECK DIGITS

UP CYC

LAST UPDATE CYCLE—THE ECC-MTB MASTER FILE PROCESSING CYCLE THAT MODULE UPDATE INFORMATION WAS LAST EXTRACTED AND UPDATED TO THE DATABASE (INVERSE VIDEO).

2

DLN

DOCUMENT LOCATOR NUMBER (CONTROL OR REFILE DLN) THIS IS THE DLN OF (THE LATEST POSTED):
1. IF PRESENT, AN UNREVERSED TC421 WITH A BLOCKING SERIES OF 0XX, 6XX OR 9XX—OR
2. TC977 POSTED BEFORE CYCLE 8228—OR
3. TC150—OR
4. TC977, EXCEPT 5500EZ, POSTED TO 8812 OR LATER MODULE

3

RET DUE

THE RETURN DUE DATE—GENERATED. FOR RETURN PERIODS 197612 AND LATER THE DATE IS THE LAST DAY OF THE SEVENTH MONTH FOLLOWING THE END OF THE RETURN PERIOD.

CUR MF STAT

GENERATED AS A RESULT OF ANALYSIS OF A TAX MODULE AFTER A TRANSACTION HAS POSTED. DESIGNATES THE CURRENT COLLECTION STATUS OF A MODULE.
00 = MODULE IS ESTABLISHED BUT RETURN IS NOT FILED
02 = RETURN NOT POSTED;LETTER OF INQUIRY MAILED
03 = IDRS IN DELINQUENCY STATUS
06 = ACCEPTABLE REASON FOR NON-FILING OF RETURN
10 = RETURN IS FILED OR ASSESSED

HIST ULC

HISTORICAL (TIME RETURN POSTED) UNIVERSAL LOCATION CODE CORRESPONDING TO THE ENTITY ADDRESS WHICH IDENTIFIES THE AREA THAT THE TAXPAYER RESIDES.

AIMS SC

SERVICE CENTER CODE

4

EXT DUE

EXTENDED DUE DATE FROM EFAST

MF STAT CYC

CURRENT CYCLE

CASE GRADE

GENERATED GS GRADE FIELD COMPUTED BY ASSIGNING VARIOUS POINTS TO CERTAIN VALUES IN 6 FIELDS FROM THE RETURN. THE GS GRADE VALUES ARE 09, 11, 12, OR 13.

CAF CD

OneDIGIT CODE INDICATING THAT THE TAXPAYER HAS AN AUTHORIZED REPRESENTATIVE FOR THIS TAX PERIOD. SEE ALSO DOC. 6209.
0 = TC961 DELETED OR REVOKED MODULE
1 = ONE REPRESENTATIVE AUTHORIZED TO RECEIVE NOTICES
2 = TWO REPRESENTATIVES AUTHORIZED TO RECEIVE NOTICES
3 = ONE REPRESENTATIVE AUTHORIZED TO RECEIVE NOTICES AND REFUND
4 = TWO REPRESENTATIVES AUTHORIZED TO RECEIVE NOTICES AND ONE RECEIVE REFUND
5 = NO AUTHORIZATION, NO BLIND TRUST, OTHER AUTHORIZATION PRESENT
6 = RESERVED
7 = ONE REPRESENTATIVE AUTHORIZED TO RECEIVE REFUND
8 = BLIND TRUST IN EFFECT

5

ASED

ASSESSMENT STATUTE EXPIRATION DATE, WHICH IS THE LATEST DATE WHEN AN ASSESSMENT CAN LEGALLY BE MADE THREE YEARS FROM THE RETURN DUE DATE OR THE TRANSACTION DATE, WHICHEVER IS GREATER.

MF STAT DT

CURRENT CYCLE DATE

IDRS STATUS

IDRS STATUS CODE FURTHER MODIFIES THE MEANING OF MF STATUS CODES 02 AND 03.
1 = IDRS SENT 1ST TDI NOTICE—CP403
2 = IDRS SENT 2ND TDI NOTICE—CP404 (NOT CURRENTLY USED)
3 = IDRS SENT 3RD TDI NOTICE—CP405 (NOT CURRENTLY USED)
4 = IDRS SENT 4TH TDI NOTICE—CP406
5 = PAPER TDI ISSUED
6 = PAPER TDI STATUS BUT THIS MODULE NOT INCLUDED ON PAPER TDI
7 = MODULE ISSUED TO ACS (AUTOMATED COLLECTION SYSTEM)
8 = MODULE IN QUEUE STATUS TO BE ORDERED OUT INDIVIDUALLY OR BY RWMS (RESOURCE & WORKLOAD MANAGEMENT SYSTEM) SCORE.
B = POTENTIAL TDI NOTICE ONLY
C = TC592 POSTED TO MODULE REVERSING TC59X. TC474 POSTING TO
A MODULE IN DO STATUS OR WHEN IT WILL ESTABLISH A MODULE.
Y = MODULE ON COMPLIANCE WITH PRIMARY CODE Y (TC592 POSTING GENERATED STATUS 02C)

DFVC CD

A CODE TO IDENTIFY IF A PARTICIPANT IS PARTICIPATING IN THE DEPARTMENT OF LABOR DELINQUENT FILER VOLUNTARY COMPLIANCE PROGRAM (DFVC).
D = APPROVED DFVC PARTICIPANT
X = REJECTED DFVC PARTICIPANT

7

TRANS

TRANSACTION CODE:
TC960— ADDS CAF CODE

DATE

DATE ASSOCIATED WITH AN EPMF TRANSACTION (RECEIVED DATE)

CYCLE

CYCLE (WEEK) IN WHICH A TRANSACTION POSTED

DLN

DOCUMENT LOCATOR NUMBER ASSIGNED TO THIS TRANSACTION.

CAF CODE

ONE DIGIT CODE INDICATING THAT THE TAXPAYER HAS AN AUTHORIZED REPRESENTATIVE FOR THIS TAX PERIOD. SEE ALSO DOC. 6209.

8

TRANS

TRANSACTION CODE:
TC474—INTERRUPTS NORMAL DELINQUENCY PROCESSING

DATE

DATE ASSOCIATED WITH AN EPMF TRANSACTION (RECEIVED DATE)

CYCLE

CYCLE (WEEK) IN WHICH A TRANSACTION POSTED

DLN

DOCUMENT LOCATOR NUMBER ASSIGNED TO THIS TRANSACTION.

NUMBER OF CYCLES

NUMBER OF CYCLES TO DELAY DELINQUENCY PROCESSING.

9

TRANS

TRANSACTION CODE:
TC141—DELINQUENCY INQUIRY

DATE

DATE ASSOCIATED WITH AN EPMF TRANSACTION (RECEIVED DATE)

CYCLE

CYCLE (WEEK) IN WHICH A TRANSACTION POSTED (FOR IDRS TRANSACTION, TAKEN FROM IDRS ISSUANCE CYCLE).

DLN

DOCUMENT LOCATOR NUMBER ASSIGNED TO THIS TRANSACTION.

HIST FRC

HISTORICAL FILING REQUIREMENT CODE.
X = 5500
X = 5500C/R
Z = 5500EZ
T = 5500SF
8 = INACTIVE
V = MFT 75 PLAN
N = 5500EZ NOT REQUIRED OR 5500SF (ONE-PARTICIPANT BOXED CHECKED)
BLANK = NOT REQUIRED

SELECTION CODE

SELECTION CODE.
VALID VALUES 75 - 84 AND 99

10

TRANS

TRANSACTION CODE:
TC59X—ANY TRANSACTION IN THIS SERIES IS A SATISFYING TRANSACTION. SEE DOC. 6209 FOR DESCRIPTION OF EACH.

DATE

DATE ASSOCIATED WITH AN EPMF TRANSACTION (RECEIVED DATE)

CYCLE

CYCLE (WEEK) IN WHICH A TRANSACTION POSTED

DLN

DOCUMENT LOCATOR NUMBER ASSIGNED TO THIS TRANSACTION.

CLOSING CODE

COLLECTIONS CLOSING CODES ASSOCIATED WITH TC59X. SEE DOC. 6209 FOR DESCRIPTION OF EACH.

11

TRANS

TRANSACTION CODE:
TC420 —EXAMINATION INDICATOR

DATE

DATE ASSOCIATED WITH AN EPMF TRANSACTION (RECEIVED DATE)

CYCLE

CYCLE (WEEK) IN WHICH A TRANSACTION POSTED

DLN

DOCUMENT LOCATOR NUMBER ASSIGNED TO THIS TRANSACTION.

AIMS ASSIGNEE CODE

AIMS (AUDIT INFORMATION MANAGEMENT SYSTEM) CONTAINS THE NUMBER ASSIGNED TO A CASE WHEN IT IS OPENED ON THE TIF.

12

TRANS

TRANSACTION CODE:
TC421—REVERSE EXAMINATION INDICATOR

DATE

DATE ASSOCIATED WITH AN EPMF TRANSACTION (RECEIVED DATE)

CYCLE

CYCLE (WEEK) IN WHICH A TRANSACTION POSTED

DLN

DOCUMENT LOCATOR NUMBER ASSIGNED TO THIS TRANSACTION.

DISPOSAL CODE

CODE DESCRIBING THE METHOD USED TO CLOSE AN AUDIT. SEE ALSO DOC. 6476.

13

EXAM ISSUE CODES

CODE(S) DESCRIBING THE TYPE OF ISSUE INVOLVED IN EPMF RETURN EXAMINATION. SEE ALSO DOC. 6476.

14

AIMS SOURCE CODE

IDENTIFIES REASON FOR RETURN SELECTION SEE ALSO DOC. 6476.

15

DISQUALIFY CODE

VALUES R, P OR BLANK. NON-BLANK IS HISTORIC ONLY, CURRENT POSTING IS BLANK. NO INPUT REFERENCE

16

CLAIM REJECT DATE

DATE CLAIM WAS REJECTED BY EXAMINATION. STARTS STATUTORY PERIOD FOR TAXPAYER TO APPEAL CLAIM REJECTION.

17

CLAIMED AMOUNT

AMOUNT OF REFUND OR TAX CREDIT REQUESTED BY THE TAXPAYER VIA CLAIM INSTRUMENT. WHOLE DOLLARS

18

SELECTION CODES

CONTAINS UP TO FIVE OF EITHER THE FORMULA CODE OR THE CONDITION CODE FOR WHICH THE RETURN WAS SELECTED.

19

TRANS

TRANSACTION CODE:
TC424 — EXAMINATION REQUEST INDICATOR (SC GENERATED)

DATE

DATE ASSOCIATED WITH AN EPMF TRANSACTION (RECEIVED DATE)

CYCLE

CYCLE (WEEK) IN WHICH A TRANSACTION POSTED

DLN

DOCUMENT LOCATOR NUMBER ASSIGNED TO THIS TRANSACTION.

AIMS SOURCE CODE

IDENTIFIES REASON FOR RETURN SELECTION SEE ALSO DOC. 6476.

20

AIMS ASSIGNEE CODE

CODE WHICH DESCRIBES THE EXACT LOCATION OF AN EXAM CASE.
1000–1999 INDICATES REVENUE AGENTS
2000–2999 INDICATES TAX AUDITORS
5000–5999 USED BY THE SERVICE CENTER
7000–7999 ARE USED BY EP AND EO CASES
7100–7199 EP BRANCH
7200–7299 EO
7300–7399 EP TECHNICAL STAFF

21

RET REQUISITION IND

INDICATES IF A RETURN HAS BEEN REQUESTED AS A PART OF THE EXAMINATION OPENING ACTION.
0 = RETURN REQUESTED
1 = NO RETURN REQUESTED

STATUS

AIMS STATUS CODE—IDENTIFIES THE LOCATION AND CURRENT STATUS OF A RETURN AS IT PASSES THROUGH THE EXAM PROCESS. SEE ALSO DOC. 6476

22

SPECIAL PROJECT CODE

CODE WHICH IS ASSIGNED AT THE NATIONAL OFFICE (EMPLOYEE PLANS EXAMINATION BRANCH) FOR USE IN MONITORING THE EP EXAMINATION PROGRAM. SEE ALSO DOC. 6476.

23

AIMS PUSH CODE

A CODE WHICH IS ASSIGNED BY AIMS (AUDIT INFORMATION MANAGEMENT SYSTEM) FOR TC424.

GEN TC

INDICATES WHETHER THIS TC424 WAS GENERATED BY THE SERVICE CENTER OR BY MASTER FILE:
SC = SERVICE CENTER GENERATED
ECC-MTB = GENERATED BY MASTER FILE

1

NM CTRL

NAME CONTROL OR CHECK DIGITS

UP CYC

LAST UPDATE CYCLE—THE ECC-MTB MASTER FILE PROCESSING CYCLE THAT MODULE UPDATE INFORMATION WAS LAST EXTRACTED AND UPDATED TO THE DATABASE (INVERSE VIDEO).

2

DLN

DOCUMENT LOCATOR NUMBER ASSIGNED TO THIS TRANSACTION.

4

TRANS

TRANSACTION CODE IS A 3 DIGIT CODE USED TO IDENTIFY ACTIONS BEING TAKEN TO A TAXPAYER'S ACCOUNT. A REVERSAL INDICATOR MAY FOLLOW THE 3RD DIGIT. ALSO SEE DOC.6209.
TC150—TRANSACTION IDENTIFYING A POSTED RETURN
TC977—TRANSACTION IDENTIFYING AN AMENDED RETURN OR A LATE REPLY TO CORRESPONDENCE

DATE

DATE ASSOCIATED WITH AN EPMF TRANSACTION (RECEIVED DATE)

CYCLE

CYCLE (WEEK) IN WHICH A TRANSACTION POSTED

DLN

DOCUMENT LOCATOR NUMBER ASSIGNED TO THIS TRANSACTION.

RCC

CONDITION CODES INDICATING EXCEPTION CONDITIONS ON A RETURN/REPORT:
1 = FACT OF FILING
A = SSA EDIT TESTS UNRESOLVED
B = SCHEDULE B MISSING
C = SECURED OR SUBSTITUTE RETURN
D = DAMAGED DOCUMENT (5500/5500SF)
D = IRS FILER BEGINS/ENDS THE PYE FIRST DAY OF MONTH (5500EZ)
E = ENTITY TEST FAILURE
F = FINAL RETURN
G = AMENDED RETURN
I = INCOMPLETE RETURN
J = REINPUT RETURN
K = SINGLE PARTICIPANT PLANS
L = LATE REPLY TO CORRESPONDENCE
N = REASON FOR LATE FILING NOT ESTABLISHED
O = ONE DAY RETURN
P = DOL FAILED EDIT CHECKS
Q = DOL/EBSA REFERRAL
R = REASONABLE CAUSE FOR DELINQUENT FILING
S = SHORT PERIOD FILING
U = UNPROCESSABLE RETURN
V = REASONABLE CAUSE FOR INCOMPLETE RETURN
X = RESERVED FOR FUTURE USE 5500EZ
Y = 52/53 WEEK FILER

5

ACK ID

UNIQUE IDENTIFIER FOR FILING ACKNOWLEDGEMENT OF EFAST2 FORMS 5500 OR 5500SF.

5

EFAST DLN

DOCUMENT LOCATOR NUMBER ASSIGNED BY EFAST2 FOR FORMS 5500 AND 5500SF.

6

CP213 TYPE CD

CODE FOR REASON GENERATING CP213 NOTICES.
I = INCOMPLETE AND/OR LATE
N = LATE
O = CP213 PRIOR TO 200328

6

PROPOSED PENALTY AMT

PENALTY AMOUNT ASSESSED FOR GENERATED CP213 NOTICES.

7

LATE FILE RTRN

INDICATES RETURN IS A LATE FILED RETURN
X = YES (LATE FILE RETURN)

7

DAYS LATE CNT

COUNT OF DAYS LATE FOR CP213 NOTICES.

8

RETRN NOT SIGNED IND

INDICATES IF THE RETURN IS NOT SIGNED.
X = YES (NOT SIGNED)

8

OTHER MISS INFO

INDICATES OTHER INFORMATION IS MISSING.
X = YES (MISSING INFORMATION)

9

SCHSB MISS IND

INDICATES IF SCHEDULE SB IS MISSING.
X = YES (SCH B MISSING)

9

SCHSB MISS ACTRY ENRLMNT IND

INDICATES IF SCHEDULE SB ACTUARIAL ENROLLMENT INFORMATION IS MISSING.
X = YES (MISSING)

10

SCHSB MISS DATA

INDICATES IF SCHEDULE SB IS MISSING INFORMATION NEEDED.
X = YES (MISSING DATA)

10

SCHSB UNSIGN

INDICATES IF SCHEDULE SB IS MISSING SIGNATURE.
X = YES (MISSING SIGNATURE)

11

SCHMB MISS IND

INDICATES IF SCHEDULE MB IS MISSING.
X = YES (SCH B MISSING)

11

SCHMB MISS ACTRY ENRLMNT IND

INDICATES IF SCHEDULE MB ACTUARIAL ENROLLMENT INFORMATION IS MISSING.
X = YES (MISSING)

12

SCHMB MISS DATA

INDICATES IF SCHEDULE MB IS MISSING INFORMATION NEEDED.
X = YES (MISSING DATA)

12

SCHMB UNSIGN

INDICATES IF SCHEDULE MB IS MISSING SIGNATURE.
X = YES (MISSING SIGNATURE)

13

SCHB MISS IND

INDICATES IF SCHEDULE B IS MISSING.
X = YES (SCH B MISSING)

13

SCHB MISS ACTRY ENRLMNT IND

INDICATES IF SCHEDULE B ACTUARIAL ENROLLMENT INFORMATION IS MISSING.
X = YES (MISSING)

14

SCHB MISS DATA

INDICATES IF SCHEDULE B IS MISSING INFORMATION NEEDED.
X = YES (MISSING DATA)

14

SCHB UNSIGN IND

INDICATES IF SCHEDULE B IS MISSING SIGNATURE.
X = YES (MISSING SIGNATURE)

15

SCHSSA MISS IND

INDICATES SCHEDULE SSA IS MISSING
X = YES (SCH SSA MISSING)

15

SCHSSA MISS SSN

INDICATES SCHEDULE SSA SSN IS MISSING
X = YES (SCH SSA MISSING SSN)

16

SCHSSA MISS NM

INDICATES SCHEDULE SSA IS MISSING NAME
X = YES (SCH SSA MISSING NAME)

16

NUM NONSTD SCHSSA MAN CNT

MANUAL COUNT OF NON STANDARD SCHEDULE SSA.

17

SSA FILER PARTCP CNT

COUNT OF FILER PARTICIPANTS FOR SCHEDULE SSA.

17

ACTUAL SSA PARTCP CNT

COUNT OF ACTUAL SCHEDULE SSA PARTICIPANTS.

18

E SIGNATURE ALT IND

INDICATES E SIGNATURE ALTERNATIVE ATTACHED TO FILING
1 = ATTACHMENT TYPE E SIGNATURE ALTERNATIVE ATTACHED
2 = ATTACHMENT TYPE E SIGNATURE ALTERNATIVE NOT ATTACHED

1

NM CTRL

NAME CONTROL OR CHECK DIGITS

UP CYC

LAST UPDATE CYCLE—THE ECC-MTB MASTER FILE PROCESSING CYCLE THAT MODULE UPDATE INFORMATION WAS LAST EXTRACTED AND UPDATED TO THE DATABASE (INVERSE VIDEO).

2

DLN

DOCUMENT LOCATOR NUMBER

4

TRANS

TC424—EXAMINATION REQUEST INDICATOR (ECC-MTB GENERATED)

DATE

DATE ASSOCIATED WITH AN EPMF TRANSACTION (DATE RECEIVED)

CYCLE

CYCLE (WEEK) IN WHICH A TRANSACTION POSTED

DLN

DOCUMENT LOCATOR NUMBER OF THIS TRANSACTION.

AIMS SOURCE CODE

IDENTIFIES REASON FOR RETURN SELECTION SEE ALSO DOC. 6476.

5

AIMS ASSIGNEE CODE

CODE WHICH DESCRIBES THE EXACT LOCATION OF AN EXAM CASE.
1000–1999 INDICATES REVENUE AGENTS
2000–2999 INDICATES TAX AUDITORS
5000–5999 USED BY THE SERVICE CENTER
7000–7999 ARE USED BY EP AND EO CASES
7100–7199 EP BRANCH
7200–7299 EO
7300–7399 EP TECHNICAL STAFF

6

RET REQUISITION IND

INDICATES IF A RETURN HAS BEEN REQUESTED AS A PART OF THE EXAMINATION OPENING ACTION.
0 = RETURN REQUESTED
1 = NO RETURN REQUESTED

STATUS

AIMS STATUS CODE—IDENTIFIES THE LOCATION AND CURRENT STATUS OF A RETURN AS IT PASSES THROUGH THE EXAM PROCESS. SEE ALSO DOC. 6476

7

SPECIAL PROJECT CODE

CODE WHICH IS ASSIGNED AT THE NATIONAL OFFICE (EMPLOYEE PLANS EXAMINATION BRANCH) FOR USE IN MONITORING THE EP EXAMINATION PROGRAM. SEE ALSO DOC. 6476.

8

AIMS PUSH CODE

A CODE WHICH IS ASSIGNED BY AIMS (AUDIT INFORMATION MANAGEMENT SYSTEM) FOR TC424.

GEN TC

INDICATES IF THE TC424 WAS GENERATED IN THE SERVICE CENTER VERSUS A TC424 GENERATED AT ECC-MTB.
SC = SERVICE CENTER GENERATED
ECC-MTB = GENERATED BY MASTER FILE

9

SELECTION CODE

CONTAINS EITHER THE FORMULA CODE OR THE CONDITION CODE FOR WHICH THE RETURN WAS SELECTED.

DIF SC

A FOUR DIGIT SCORE ASSIGNED TO A RETURN BASED ON THE CALCULATION OF A MATHEMATICAL FORMULA WHICH IN COMBINATION WITH A FORMULA CODE DETERMINES WHICH RETURNS SHOULD BE INVENTORIED HISTORICAL AS OF 7/94.

10-12

ISSUE CONDITION CODE

A 2 DIGIT INVENTORY CONDITION WHICH ALLOWS FOR ORDERING CODE OF RETURNS BY A SPECIFIC ISSUE OR PLAN CHARACTERISTIC. SEE LINE 19 OF MFTOL DEFINER CODE F SCREEN FOR VALUES.

13

TRANS

TRANSACTION CODE:
TC151 —REVERSAL OF A TC150/977/154

DATE

DATE ASSOCIATED WITH AN EPMF TRANSACTION (DATE RECEIVED)

CYCLE

CYCLE (WEEK) IN WHICH A TRANSACTION POSTED

DLN

DOCUMENT LOCATOR NUMBER ASSIGNED TO THIS TRANSACTION.

XREF EIN

CROSS REFERENCE EIN

14

XREF PLAN NUM

CROSS REFERENCE PLAN NUMBER

TAX PD

CROSS REFERENCE TAX PERIOD

15

REVERSAL CODE

TC151 CODE—INDICATES THE TRANSACTION THAT HAS BEEN REVERSED. TC151 IS USED TO POST IDENTIFYING XREF-EIN, XREF-TAX-PRD WHENEVER A TC150/977 RETURN HAS POSTED TO AN INCORRECT EIN/PLAN-NUM/TAX-PRD. VALUES:
019 TC154 POSTED ERRONEOUSLY
020 TC150 POSTED TO WRONG PLAN NUMBER
021 TC150 POSTED TO WRONG PYE (TAX-PRD)
022 TC150 POSTED TO WRONG EIN
023 TC150 POSTED TO WRONG PLAN NUMBER AND PYE
024 TC150 POSTED TO WRONG PLAN NUMBER AND EIN
025 TC150 POSTED TO WRONG PLAN NUMBER, PYE AND EIN
026 TC977 POSTED TO WRONG PLAN NUMBER
027 TC977 POSTED TO WRONG PYE
028 TC977 POSTED TO WRONG EIN
029 TC977 POSTED TO WRONG PLAN NUMBER, PYE AND EIN

16

REVERSAL DLN

DLN TO WHICH THIS RECORD HAS BEEN RE-POSTED.

17

TRANS

TRANSACTION CODE:
TC930 –RETURN REQUIRED SUSPENSE (PUSH CODE). POSTS TO A RETURN MODULE WHEN AN UNREVERSED RETURN IS NOT PRESENT IN THE MODULE. A TRANSCRIPT IS PRODUCED WHEN AN UNREVERSED TC150 POSTS.

DATE

DATE ASSOCIATED WITH AN EPMF TRANSACTION (DATE RECEIVED)

CYCLE

CYCLE (WEEK) IN WHICH A TRANSACTION POSTED

DLN

DOCUMENT LOCATOR NUMBER ASSIGNED TO THIS TRANSACTION.

PENALTY CODE

INDICATES PENALTY ASSOCIATED WITH TC930. (OBSOLETE).

18

TRANS

TRANSACTION CODE:
TC155 —FIRST CORRESPONDENCE SENT TO THIS FILER—INTERIM POSTING:
THE RETURN HAS NOT YET POSTED BUT IS IN CORRESPONDENCE STATUS.
TC156— SUBSEQUENT CORRESPONDENCE SENT TO THIS FILER—INTERIM POSTING: THE RETURN HAS NOT YET POSTED BUT IS IN CORRESPONDENCE STATUS.

DATE

DATE ASSOCIATED WITH AN EPMF TRANSACTION (DATE RECEIVED)

CYCLE

CYCLE (WEEK) IN WHICH A TRANSACTION POSTED

DLN

DOCUMENT LOCATOR NUMBER ASSIGNED TO THIS TRANSACTION

LETTER DATE

A SEVEN POSITION FIELD CONTAINING THE JULIAN DATE (YYYYDDD) OF CORRESPONDENCE SENT TO THE TAXPAYER.

19

TRANS

TRANSACTION CODE:
TC142 —RECORDS THE ISSUING OF A TAXPAYER DELINQUENCY INVESTIGATION (TDI). ESTABLISHES STATUS CODE 03 WITHIN THE AFFECTED TAX MODULE. PROCESSED THE SAME AS TC141.
TC462—CORRECTION (REVERSAL) OF A TC460 PROCESSED IN ERROR.

DATE

DATE ASSOCIATED WITH AN EPMF TRANSACTION (DATE RECEIVED)

CYCLE

CYCLE (WEEK) IN WHICH A TRANSACTION POSTED

DLN

DOCUMENT LOCATOR NUMBER ASSIGNED TO THIS TRANSACTION

20

TRANS

TRANSACTION CODE:
TC446 —MERGED TRANSACTION INDICATOR. POSTS TO THE MODULE WHICH RECEIVES THE MERGED TRANSACTIONS FROM THE MODULE WHICH IS DISSOLVED. CONTAINS CURRENT CYCLE AND A LIST OF THE TRANSACTIONS MERGED IN THE CYCLE THE TC446 POSTS.

DATE

DATE ASSOCIATED WITH AN EPMF TRANSACTION (DATE RECEIVED)

CYCLE

CYCLE (WEEK) IN WHICH A TRANSACTION POSTED

DLN

DOCUMENT LOCATOR NUMBER ASSIGNED TO THIS TRANSACTION.

XREF EIN

CROSS REFERENCE EIN

21

XREF PLAN NUM

CROSS REFERENCE PLAN NUMBER

XREF TAX PD

CROSS REFERENCE TAX PERIOD

22

TRANS

TRANSACTION CODE:
TC971 —THIRD PARTY CONTACT. A LETTER/NOTICE IS SENT TO THE TAXPAYER INFORMING HIM THAT A THIRD PARTY MAY BE CONTACTED.

DATE

DATE ASSOCIATED WITH AN EPMF TRANSACTION (DATE RECEIVED)

CYCLE

CYCLE (WEEK) IN WHICH A TRANSACTION POSTED

DLN

DOCUMENT LOCATOR NUMBER ASSIGNED TO THIS TRANSACTION.

ACTION CODE

CODE TO DESIGNATE THIRD PARTY CONTACT WITH VALUES OF 285 THRU 295, 632, 661, 690 AND 691.

UD CD

"UNDELIVERED MAIL"CODE FOR TC971 AC 661
Z = UNDELIVERED
U = UNCLAIMED
R = REFUSED

23

CORRECTED PNLTY AMT

CORRECTED PENALTY AMOUNT ASSOCIATED WITH TC971 ACTION CODE 691).

1

NM CTRL

NAME CONTROL OR CHECK DIGITS

UP CYC

LAST UPDATE CYCLE—THE ECC-MTB MASTER FILE PROCESSING CYCLE THAT MODULE UPDATE INFORMATION WAS LAST EXTRACTED AND UPDATED TO THE DATABASE (INVERSE VIDEO).

2

DLN

DOCUMENT LOCATOR NUMBER

4

TRANS

TRANSACTION CODE:
TC460—EXTENSION OF TIME FOR FILING

DATE

DATE ASSOCIATED WITH AN EPMF TRANSACTION (RECEIVED DATE)

CYCLE

CYCLE (WEEK) IN WHICH THE TRANSACTION POSTED.

DLN

DOCUMENT LOCATOR NUMBER ASSIGNED TO THIS TRANSACTION.

EXTENSION DATE

DUE DATE FOR A RETURN AFTER AN EXTENSION WAS GRANTED.

5

STATUS CODE

CODE BASED ON THE DLN BLOCKING SERIES.
A = APPROVED EXTENSION
B = DENIED EXTENSION - MISSING SIGNATURE
C = DENIED EXTENSION - NOT TIMELY.

6

NOTICE CODE

CODE TO REPLACE THE USE OF THE BLOCKING SERIES TO GENERATE NOTICE AS FOLLOWS:
1 = GENERATE CURRENT CP216F- APPROVED TIMELY FILED
2 = GENERATE CURRENT CP216H- DENIED NOT TIMELY FILED

7

TRANS

TRANSACTION CODE:
TC560—GENERATED FROM TC421 IF THE TC421 STATUTE DATE IS LATER THAN THE CURRENT TAX MODULE STATUTE DATE

DATE

DATE ASSOCIATED WITH AN EPMF TRANSACTION (RECEIVED DATE)

CYCLE

CYCLE (WEEK) IN WHICH A TRANSACTION POSTED

DLN

DOCUMENT LOCATOR NUMBER OF THIS TRANSACTION.

STATUTE EXT DATE

STATUTE EXTENDED DATE

8

PRIOR STATUTE DATE

PRIOR STATUTE DATE

9

DISCLOSURE MESSAGE

***"TC154 NOT DISCLOSABLE TO THE PUBLIC"***

10

TRANS

TRANSACTION CODE:
TC154—FORM 5330 TAX DATA (ASSESSMENT IS PROCESSED ON NMF)

DATE

DATE ASSOCIATED WITH AN EPMF TRANSACTION (RECEIVED DATE)

CYCLE

CYCLE (WEEK) IN WHICH A TRANSACTION POSTED

DLN

DOCUMENT LOCATOR NUMBER OF THIS TRANSACTION.

FILER ID NUM

FILER'S IDENTIFICATION NUMBER

CORRECT

ONE POSITION FIELD INDICATING IF ANY OF THE PROHIBITED TRANSACTIONS REPORTED ON THIS RETURN HAVE BEEN CORRECTED.
1 = YES
2 = NO
X = MISSING INFORMATION

11

RCC

CONDITION CODES INDICATING EXCEPTION CONDITIONS ON A RETURN/REPORT.
A = LINE 16b IS 4978A TAX (5330 ONLY).
C = IRS SECURED OR SUBSTITUTE RETURN
R = REASONABLE CAUSE FOR DELINQUENT RETURNS
U = UNPROCESSABLE REPORT/RETURN

FILER TAX YR ENDING

TAX YEAR ENDING FOR FORM 5330 FROM BMF.

12

ABSTRACT NUMBERS

CODE TO CORRESPOND WITH FORM 5330 AMOUNT FIELDS. VALUES:
161 = 4972/NONDED CONTRIB
164 = 4973/EXCESS CONTRIB
200 = 4976/DISQUALIFIED
209 = 4978 4978A/ESOP
203 = 4979A/PROHIB ALLOC
159 = 4975A/PROHIB TRANS
224 = 4975B/FAIL PROHIB
163 = 4971A/MIN FUNDING
225 = 4971B/FAIL MIN FUND
201 = 4977/EXCESS FRINGE
205 = 4979/EXCESS CONTRIB
204 = 4980/REVERSION
228 = 4980F/RED FUT ACCR
226 = 4971F1/LIQUID SHRTFL
227 = 4971F2/FAIL LIQ SHRT
237 = 4965/TAX SHELT TRANS
450 = 4971G2/FAIL COMPLY
451 = 4971G3/FAIL MEET REQ
452 = 4971G4/FAIL ADPT REH

13

4972/NONDED CONTRIB

CONTAINS THE AMOUNT OF TAX ON NON-DEDUCTIBLE CONTRIBUTIONS TO QUALIFIED PLANS (SECTION 4972)

4971A/MIN FUNDING

CONTAINS THE AMOUNT OF TAX ON FAILURE TO MEET THE MINIMUM FUNDING STANDARDS (SECTION 4971)

14

4973/EXCESS CONTRIB

CONTAINS THE AMOUNT OF TAX ON EXCESS CONTRIBUTIONS TO SECTION 403(b)(7)(A) CUSTODIAL ACCOUNTS (SECTION 4973(a)(3))

4971B/FAIL MIN FUND

CONTAINS THE AMOUNT OF TAX ON FAILURE TO CORRECT MINIMUM FUNDING STANDARDS (SECTION 4971)

15

4976/DISQUALIFIED

CONTAINS THE AMOUNT OF TAX ON DISQUALIFIED BENEFITS FOR FUNDED WELFARE PLANS (SECTION 4976)

4977/EXCESS FRINGE

CONTAINS THE AMOUNT OF TAX ON EXCESS FRINGE BENEFITS (SECTION 4977)

16

4978 4978A/ESOP

CONTAINS THE AMOUNT OF TAX ON CERTAIN ESOP DISPOSITIONS (SECTIONS 4978 AND 4978A)

4979/EXCESS CONTRIB

CONTAINS THE AMOUNT OF TAX ON EXCESS CONTRIBUTIONS TO CERTAIN PLANS (SECTION 4979)

17

4979A/PROHIB ALLOC

CONTAINS THE AMOUNT OF TAX ON CERTAIN PROHIBITED ALLOCATIONS OF QUALIFIED ESOP SECURITIES (SECTION 4979A)

4980/REVERSION

CONTAINS THE AMOUNT OF TAX ON REVERSION OF QUALIFIED PLAN ASSETS TO AN EMPLOYER (SECTION 4980)

18

4975A/PROHIB TRANS

CONTAINS THE AMOUNT OF TAX ON PROHIBITED TRANSACTIONS (SECTION 4975)

4980F/RED FUT ACCR

CONTAINS THE AMOUNT OF TAX ON FAILURE TO PROVIDE NOTICE OF SIGNIFICANT REDUCTION IN FUTURE ACCRUALS (SECTION 4980F)

19

4975B/FAIL PROHIB

CONTAINS THE AMOUNT OF TAX ON FAILURE TO CORRECT PROHIBITED TRANSACTIONS (SECTION 4975)

4971F1/LIQUID SHRTFL

CONTAINS THE AMOUNT OF TAX ON FAILURE TO PAY LIQUIDITY SHORTFALL (SECTION 4971F)

20

4965/TAX SHELT TRANS

CONTAINS THE AMOUNT OF TAX ON PROHIBITED TAX SHELTER TRANSACTIONS FOR ENTITY MANAGERS (FROM SCHEDULE K, line 2) (SECTION 4965)

4971F2/FAIL LIQ SHRT

CONTAINS THE AMOUNT OF ADDITIONAL TAX ON FAILURE TO CORRECT LIQUIDITY SHORTFALL (SECTION 4971F2)

21

4971G2/FAIL COMPLY

CONTAINS THE AMOUNT OF TAX ON FAILURE TO COMPLY WITH A FUNDING IMPROVEMENT OR REHABILITATION PLAN (SECTION 4971G2)

4971G3/FAIL MEET REQ

CONTAINS THE AMOUNT OF TAX ON FAILURE TO MEET REQUIREMENTS FOR PLANS IN ENDANGERED OR CRITICAL STATUS (from SCHEDULE F, line 1C) (SECTION 4971G3)

22

4971G4/FAIL ADPT REH

CONTAINS THE AMOUNT OF TAX ON FAILURE TO ADOPT REHABILITATION PLAN (from SCHEDULE F, line 2d) (SECTION 4971G4)

23

TOTAL TAX

14 POSITION FIELD THAT CONTAINS THE TOTAL AMOUNT OF TAX DUE

1

NM CTRL

NAME CONTROL OR CHECK DIGITS

UP CYC

LAST UPDATE CYCLE—THE ECC-MTB MASTER FILE PROCESSING CYCLE THAT MODULE UPDATE INFORMATION WAS LAST EXTRACTED AND UPDATED TO THE DATABASE (INVERSE VIDEO).

5–n

STATUS CODE

HISTORICAL STATUS CODE IS GENERATED AS A RESULT OF ANALYSIS OF A TAX MODULE AFTER A TRANSACTION HAS POSTED. DESIGNATES THE CURRENT COLLECTION STATUS OF A MODULE.
00 = MODULE IS ESTABLISHED BUT RETURN IS NOT FILED
02 = RETURN NOT POSTED; LETTER OF INQUIRY MAILED
03 = IDRS IN DELINQUENCY STATUS
06 = ACCEPTABLE REASON FOR NON-FILING OF RETURN
10 = RETURN IS FILED OR ASSESSED

STATUS DATE

HISTORICAL STATUS DATE IS THE DATE OF THE CYCLE IN WHICH THE STATUS GROUP WAS UPDATED.

STATUS CYCLE

CYCLE IN WHICH THE STATUS GROUP WAS UPDATED (HISTORICAL).

IDRS STATUS

HISTORICAL IDRS STATUS CODES ARE CODES WHICH ARE UNIQUE TO IDRS OR VARY IN MEANING FROM A SIMILAR MASTER FILE STATUS. FURTHER MODIFIES THE MEANING OF MF STATUS CODES 02 AND 03.
1 = IDRS SENT 1ST TDI NOTICE—CP403
2 = IDRS SENT 2ND TDI NOTICE—CP404 (NOT CURRENTLY USED)
3 = IDRS SENT 3RD TDI NOTICE—CP405 (NOT CURRENTLY USED)
4 = IDRS SENT 4TH TDI NOTICE—CP406
5 = PAPER TDI ISSUED
6 = PAPER TDI STATUS—MODULE NOT INCLUDED ON PAPER TDI
7 = MODULE ISSUED TO ACS [AUTOMATED COLLECTION SYSTEM)
8 = MODULE IN QUEUE STATUS TO BE ORDERED OUT INDIV OR BY RWMS (RESOURCE & WORKLOAD MANAGEMENT SYSTEM) SCORE
B = POTENTIAL TDI NOTICE ONLY
C = TC592 POSTED TO MODULE REVERSING TC59X. TC474 POSTING TO A MODULE IN 00 STAT OR WHEN ESTABLISHING A MODULE.
Y = MODULE ON COMPLIANCE WITH PRIMARY CODE Y (TC592 POSTING GENERATED STATUS 02C).

1

COMMAND CODE WITH H DEFINER FOR HELP SCREEN

TITLE LINE

SCREEN REVISION DATE

3

INPUT FORMAT

5–10

EXPLANATION OF INPUT FORMAT

12–21

DESCRIPTION OF DEFINER CODES

24

ERROR MESSAGE LINE—IF THE HELP SCREEN DISPLAYS BECAUSE OF AN INPUT ERROR, AN ADDITIONAL DESCRIPTION OF THE ERROR MAY APPEAR HERE.