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. You will save time and effort, as well as keep in compliance with clearly explained, complete guidance on:
 Filing requirements - who must file, when to file, what attachments to include with your filing
How to handle special situations - applications for extensions, treatment of prohibited transactions, terminated plans, rejected returns
Nondiscrimination rules - including testing, top-heavy rules, permitted disparity, compensation, and 415 limits.
5500 Preparer's Manual brings you up to date on such changes to the forms and instructions as:
The new Voluntary Alternative Reporting Option available to plans covering 25 or fewer participants as of the first day of the 2007 plan year;
Changes made to the information reported on Schedules B and R as a result of the Pension Protection Act of 2006 (PPA 2006);
Which rules apply to one-participant plans eligible to file Form 5500-EZ after the PPA 2006 changed the filing threshold from $100,000 in assets to $250,000 in assets at the end of the plan year;
The elimination of Schedule P and official guidance issues about the running of the statute of limitations on Form 5500 filings.
Summary of Contents:
Plan Reporting Requirements
General Requirements
Audit Report and Fidelity Bond Requirements
Electronic, Late, and Amended Filings
Identifying and Reporting Prohibited Transactions
Form 5500, Annual Return/Report of Employee Benefit Plan
Schedule A, Insurance Information
Schedule B, Actuarial Information
Schedule C, Service Provider Information
Schedule D, For Direct Filing Entities
Schedule D, For Plan Sponsors
Schedule E, ESOP Annual Information
Schedule G, Financial Transaction Schedules
Schedule H, Financial Information: Large Plan
Schedule I, Financial Information: Small Plan
Schedule P, Fiduciary of Employee Benefit Trust
Schedule R, Retirement Plan Information
Schedule SSA, Reporting Separated Participants
Form 5500-EZ, Annual Return/Report of One-Participant Plan
Summary Annual Report
Form 5558, Application for Filing Extension
Form 5330, Return of Excise Taxes Related to Employee Benefit Plans
Form SS-4, Application for EIN
Form 2848, Power of Attorney.
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