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 an expert in the field of Form 5500 preparation, the 2012 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
- Step-by-step instructions for electronic filing, including electronic signatures, transmission, and accessing government software
- And more!
The 2012 Plan Years edition has been completely updated to include guidance on:
- ERISA Filing Acceptance System 2 (EFAST2) processes and requirements for mandatory electronic filing and how to amend the Form 5500 filings using the electronic system
- Late filings and the DOL's Delinquent Filer Voluntary Compliance (DFVC) Program
- How to qualify for relief from the audit requirements that apply to small pension plans
- How to prepare and submit the Form 8955-SSA
- How to apply for EINs
- The latest model language issued for summary annual report and annual funding notice disclosures required of certain plans
- And much more!
Written by an expert in the field of 5500 Form Preparation!
Janice M. Wegesin is President of JMW Consulting, Inc., a firm that specializes in qualified retirement plan compliance. Ms. Wegesin has more than 30 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 enrolled 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
- 2. HOW TO FILE: EFAST2, LATE, AMENDED, AND OTHER SPECIAL FILING SITUATIONS
- 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
- 3. FORM 5500-SF, SHORT FORM ANNUAL RETURN/REPORT OF SMALL EMPLOYEE BENEFIT PLAN
- Who May File
- What to File
- How to File
- 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
- 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
- ScheduleR: 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
- 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
- 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
- Penalities
- 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
- 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
- Department of Treasury's List of Approved Sureties
- State Insurance Departments
- 20. IDENTIFYING PROHIBITED TRANSACTIONS AND REPORTING ON FORM 5330
- Definition of Party in Interest
- Exempt Transactions
- Excise Taxes and Penalties Imposed
- Form 5330: General Information
- Who Must File
- When to File
- How to File
- Where to File
- 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
- Retrieving Lost or Deactivated EINs
- Form SS-4: Form
- Form SS-4: Instructions
- 22. FORM W-12, IRS PAID PREPARER TAX IDENTIFICATION NUMBER (PTIN) APPLICATION
- Who Must Apply
- Other Requirements
- How to Apply or Renew
- Line-by-Line Instructions
- Tax Return Preparer Penalties
- Form W-12: Form and Instructions
- 23. FORM 2848, POWER OF ATTORNEY
- General Requirements
- Who May File
- How to File
- Where to File
- Line-by-Line Instructions
- Tips for Preparers
- Form 2848: Form
- Form 2848: Instructions
- Appendix A NAIC Codes
- Glossary
- Index
Janice M. Wegesin is president of JMW Consulting, Inc., located in Petoskey, Michigan. The firm specializes in compliance work associated with qualified retirement plans and welfare benefit arrangements. Ms. Wegesin has more than 25 years of experience in the retirement plan area. In 1998, she was named Educator of the Year by the American Society of Pension Professionals and Actuaries (ASPPA). In 2006, Ms. Wegesin was presented with the National Institute of Pension Administrators' (NIPA) Lifetime Achievement Award and was honored with ASPPA's Harry T. Eidson Founders Award. She is a Certified Pension Consultant and an Enrolled Agent, enrolled to practice before the Internal Revenue Service. Ms. Wegesin frequently teaches seminars for pension professionals and accountants on Form 5500 preparation, and she maintains the Web site www.form5500help.com.
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