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5500 Preparer's Manual for 2017 Plan Years 5500 Preparer's Manual for 2017 Plan Years

5500 Preparer's Manual for 2017 Plan Years

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Overview

The premier resource in the field of Form 5500 preparation, 5500 Preparer's Manual will help you handle the required annual Form 5500 filings for both pension benefits and welfare benefit plans.

Written by experts in the field of Form 5500 preparation, the 2017 Plan Years edition provides:

  • Up-to-date, line-by-line explanations, making it easy to prepare forms for filings.
  • At-a-glance charts and examples covering key requirements, filing summaries, due dates, penalties, and more.
  • Easy to understand Practice Pointers and Items to Note throughout
  • Prevent filing rejections with all EFAST2 edit checks conveniently noted at each applicable line item.
  • Step-by-step instructions for electronic filing, including electronic signatures, transmission, and accessing government software.
  • Our popular most current NAIC Codes Listing for accurate Schedule A completion.
  • DOL and IRS Internet links throughout for easy reference.

The 2017 Plan Years edition has been completely updated to include guidance on:

  • Changes to the 2017 Form 5500 series as well other forms (including Form SS-4 and Form W-12).
  • Overview of proposed Form 5500 modernization changes for 2019 or later plan years as they apply to each schedule.
  • Proposed requirement for 2019 or later Form 5500 reporting for both large and small health plans to file a proposed Schedule J (Group Health Plan Information), in addition to completing certain Form 5500 elements.
  • Late filings, the DOL’s Delinquent Filer Voluntary Compliance (DFVC) Program, and the latest IRS rules that must be satisfied in order to qualify for full relief under DFVC.
  • How to qualify for relief from the audit requirements that apply to small pension plans.
  • DOL Fiduciary Rule updates and implementation effective dates.
  • Administrative guidelines to address situations where plan participants are due their benefit but cannot be located.
  • The latest model language issued for summary annual reports and annual funding notice disclosures required of certain plans.
  • And much more!

Previous Edition: 5500 Preparer's Manual for 2016 Plan Years, ISBN : 9781454883654

Last Updated 03/23/2018
Update Frequency Published annually
Product Line Wolters Kluwer Legal & Regulatory U.S.
ISBN 9781454898832
SKU 10044765-0002
Product Line Wolters Kluwer Legal & Regulatory U.S.
SKU 000000000010040378
Table of Contents

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

 

2. HOW TO FILE: EFAST2, LATE, AMENDED, AND OTHER SPECIAL FILING SITUATIONS

  • Electronic Filing of the 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
  • Other Electronic Filings

 

3. FORM 5500-SF, SHORT FORM ANNUAL RETURN/REPORT OF SMALL EMPLOYEE BENEFIT PLAN

  • Who May File
  • What to File
  • How to File
  • Who Must Sign
  • Line-by-Line Instructions
  • Form 5500-SF: Form
  • Form 5500-SF: Instructions

 

4. FORM 5500, ANNUAL RETURN/REPORT OF EMPLOYEE BENEFIT PLAN

  • Who Must File
  • What to File
  • How to File
  • Who Must Sign
  • Line-by-Line Instructions
  • Form 5500: Form
  • Form 5500: Instructions

 

5. SCHEDULE A, INSURANCE INFORMATION

  • Information from Insurance Carriers
  • Who Must File
  • What to File
  • Line-by-Line Instructions
  • Schedule A: Form
  • Schedule A: Instructions

 

6. SCHEDULE C, SERVICE PROVIDER INFORMATION

  • Definitions
  • Who Must File
  • What to File
  • Line-by-Line Instructions
  • FAQs About the Form 5500 Schedule C
  • Schedule C: Form
  • Schedule C: Instructions

 

7. SCHEDULE D, DFE/PARTICIPATING PLAN INFORMATION

  • Types of Direct Filing Entities
  • Who Must File
  • What to File
  • Line-by-Line Instructions for Plan Sponsors
  • Line-by-Line Instructions for DFEs
  • Schedule D: Form
  • Schedule D: Instructions

 

8. SCHEDULE G, FINANCIAL TRANSACTION SCHEDULES

  • Definitions
  • Who Must File
  • What to File
  • Line-by-Line Instructions
  • Schedule G: Form
  • Schedule G: Instructions

 

9. SCHEDULE H, FINANCIAL INFORMATION: LARGE PLAN

  • Who Must File
  • What to File
  • Accounting Method and Special Reporting Issues
  • Line-by-Line Instructions
  • Schedule H: Form
  • Schedule H: Instructions

 

10. SCHEDULE I, FINANCIAL INFORMATION: SMALL PLAN

  • Who Must File
  • What to File
  • Line-by-Line Instructions
  • FAQs on the Small Pension Plan Audit Waiver Regulation
  • Schedule I: Form
  • Schedule I: Instructions

 

11. SCHEDULE R, RETIREMENT PLAN INFORMATION

  • Who Must File
  • Plans Not Required to File
  • What to File
  • Line-by-Line Instructions
  • Unofficial FAQs Regarding Distribution of Assets
  • Schedule R: Form
  • Schedule R: Instructions

 

12. SUMMARY ANNUAL REPORT

  • Special Rules for Small Pension Plans
  • Basic Content of Summary Annual Report for Pension Plans (Other than PBGC-Covered Defined Benefit Plans)
  • Content of Summary Annual Report for Welfare Plans
  • Distribution of Summary Annual Report

 

13. FORM 5500-EZ, ANNUAL RETURN OF ONE-PARTICIPANT RETIREMENT PLAN

  • Who Must File
  • How to File
  • Where to File
  • Who Must Sign
  • Line-by-Line Instructions
  • Form 5500-EZ: Form
  • Form 5500-EZ: Instructions

 

14. FORM 5558, APPLICATION FOR EXTENSION OF TIME TO FILE

  • Who May File
  • When to File
  • How to File
  • Where to File
  • What to File
  • Line-by-Line Instructions
  • Who Must Sign
  • IRS Response
  • Record Retention
  • Form 5558: Form
  • Form 5558: Instructions

 

15. FORM 8955-SSA, REPORTING SEPARATED PARTICIPANTS

  • Who Must File
  • When to File
  • How to File
  • Where to File
  • Penalties
  • Line-by-Line Instructions
  • Required Statement to Participants
  • Locating Missing Participants
  • Form 8955-SSA: Form
  • Form 8955-SSA: Instructions

 

16. SCHEDULE MB, MULTIEMPLOYER DEFINED BENEFIT PLAN AND CERTAIN MONEY PURCHASE PLAN ACTUARIAL INFORMATION

  • Who Must File
  • How to File
  • Signature Block and Statement by Enrolled Actuary
  • Required Intranet Posting of Schedule MB
  • Penalties
  • EFAST2 Edit Checks
  • Schedule MB: Form
  • Schedule MB: Instructions

 

17. SCHEDULE SB, SINGLE-EMPLOYER DEFINED BENEFIT PLAN ACTUARIAL INFORMATION

  • Who Must File
  • How to File
  • Signature Block and Statement by Enrolled Actuary
  • Required Intranet Posting of Schedule SB
  • Penalties
  • EFAST2 Edit Checks
  • Schedule SB: Form
  • Schedule SB: Instructions

 

18. ANNUAL FUNDING NOTICE

  • Field Assistance Bulletin No. 2009-01
  • Field Assistance Bulletin No. 2013-01
  • Field Assistance Bulletin No. 2015-01

 

19. FIDELITY BOND REQUIREMENTS

  • Fidelity Bond Requirements for Pension Plans
  • Field Assistance Bulletin No. 2008-04
  • Fidelity Bond Requirements for Certain Small Pension Plans
  • Fidelity Bonding for Nonqualifying Assets
  • Fidelity Bond Audit
  • Department of Treasury’s List of Approved Sureties
  • State Insurance Departments
  •  

20. IDENTIFYING PROHIBITED TRANSACTIONS AND REPORTING ON FORM 5330

  • Overview of Prohibited Transactions
  • Definitions of Party in Interest and Disqualified Persons
  • Exempt Transactions
  • Excise Taxes and Penalties Imposed
  • Form 5330: General Information
  • Who Must File
  • When to File
  • How to File
  • Where to File
  • Who Must Sign
  • Line-by-Line Instructions
  • Tips for Preparers
  • Form 5330: Form
  • Form 5330: Instructions

 

21. FORM SS-4, APPLICATION FOR EIN

  • Who Must Apply
  • How to Apply
  • Line-by-Line Instructions
  • Who Must Sign
  • Retrieving Lost or Deactivated EINs
  • § 21.07 Form SS-4: Form
  • § 21.08 Form SS-4: Instructions

 

2. FORM W-12, IRS PAID PREPARER TAX IDENTIFICATION NUMBER (PTIN) APPLICATION

  • Who Must Apply
  • Information Subject to Public Disclosure
  • How to Apply or Renew
  • Line-by-Line Instructions
  • Signature
  • Changing the Status of a PTIN
  • Form W-12: Form
  • Form W-12: Instructions

 

Appendix A NAIC Codes

Glossary

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