This definitive single-volume reference helps you handle the required annual Form 5500 filings for both pension benefits and welfare benefit plans. 5500 Preparer's Manual is the best resource available for preparing your 5500 filing confidently and correctly.
5500 Preparer's Manual provides comprehensive coverage in an easy-to-use format:
About the Author
Janice M. Wegesin is well-known throughout the United States for her incisive seminars for pension professionals and accountants on Form 5500 preparation. She is President of JMW Consulting, Inc., a firm that specializes in qualified retirement plan design and compliance. Ms. Wegesin has more than 25 years of experience in the retirement plan area, and is an active member of the American Society of Pension Professionals and Actuaries (ASPPA), and the National Institute of Pension Administrators (NIPA). She is a Certified Pension Consultant and an Enrolled Agent licensed to practice before the Internal Revenue Service.
• 1. General Reporting Requirements
• ERISA Reporting Requirements
• Plans Required (or Not Required) to Report
• Kinds of Filers
• Participant Count Determines What to File
• What to File
• Who Should Sign
• When to File
• Other Welfare Plan Filings with DOL
• Who Are (and Are Not) Fiduciaries
• Quick Reference Chart for Form 5500 Schedules and Attachments
• Electronic Filing of Form 5500 Series Reports
• Electronic Public Disclosure Room
• Recordkeeping Responsibilities
• Attachments and Other Troubleshooting Tips
• Amended Filings
• Late Filings
• Change in Plan Year
• Filing Requirements for Terminating Plans
• Filing Requirements for Merged Plans
• Securities and Exchange Commission Form 11-K
• PBGC Filings for Certain Defined Benefit Plans
• General Information
• Part I Annual Report Identification Information
• Part II Basic Plan and Sponsor Information (Lines 1a–4c)
• Plan Participation (Lines 5a–5c)
• Eligible Plan Assets (Lines 6a–6b)
• Part III Financial Information (Lines 7–8)
• Part IV Plan Features (Lines 9a–9b)
• Part V Compliance Questions (Lines 10a–10i)
• Part VI Pension Funding Compliance (Lines 11–12e)
• Part VII Plan Terminations and Transfers of Assets (Lines 13a–13c)
• Signature Block
• Form 5500-SF: Form
• Form 5500-SF: Instructions
• General Information
• Part I Annual Report Identification Information
• Part II Basic Plan and Sponsor Information (Lines 1a–4c)
• Plan Participation (Lines 5, 6a–6h)
• Multiemployer Plan Information (Line 7)
• Plan Features (Lines 8a–8b)
• Plan Funding and Benefit Arrangements (Lines 9a–9b)
• Form 5500 Schedules (Lines 10a–10b)
• Signature Block
• Form 5500: Form
• Form 5500: Instructions
• Filing Requirements
• Plan Identification
• Part I Summary of All Insurance Contracts Included in Parts II and III
• Part II Insured Pension Plans
• Part III Welfare Benefit Contract Information
• Part IV Provision of Information
• Schedule A: Form
• Schedule A: Instructions
• General Information
• Plan Identification (Lines A–D)
• Part I Service Provider Information (Lines 1–3(e))
• Part II Service Providers Who Fail or Refuse to Provide Information (Line 4)
• Part III Termination Information on Accountants and Enrolled Actuaries
• FAQs About the 2010 Form 5500 Schedule C
• Schedule C: Form
• Schedule C: Instructions
• Types of Direct Filing Entities
• Reporting Requirements for Plan Sponsors
• Reporting Requirements for DFEs
• Schedule D: Form
• Schedule D: Instructions
• General Information
• Part I: Schedule of Loans or Fixed-Income Obligations in Default
• Part II: Schedule of Leases in Default or Classified as Uncollectible
• Part III: Nonexempt Transactions
Overview
This definitive single-volume reference helps you handle the required annual Form 5500 filings for both pension benefits and welfare benefit plans. 5500 Preparer's Manual is the best resource available for preparing your 5500 filing confidently and correctly.
5500 Preparer's Manual provides comprehensive coverage in an easy-to-use format: