Changes to Form 5500 Annual Report and filing requirements.Form 5500, Annual Return/Report of Employee Benefit Plan, has been modified mod·i·fy v. mod·i·fied, mod·i·fy·ing, mod·i·fies v.tr. 1. To change in form or character; alter. 2. for plan year 2005 and changes are described under "Changes to Note" in the 2005 instructions. The changes include: * Schedule T (Qualified Pension Plan Coverage Information) is no longer required; * Instructions for Schedule A (Insurance Information) reflect EBSA EBSA Employee Benefits Security Administration (US DOL; formerly Pension and Welfare Benefits Administration) EBSA European Biophysical Societies' Association EBSA European BioSafety Association EBSA European Biological Safety Association guidance issued earlier this year on reporting of insurance fees and commissions; and * Schedule B (Actuarial ac·tu·ar·y n. pl. ac·tu·ar·ies A statistician who computes insurance risks and premiums. [Latin Information) and its instructions improve reporting on investment returns, actuarial assumptions and the summary of eligibility and benefit provisions used in plan valuations. Find Form 5500 at www.efast.dol.gov See .gov and GovNet. (networking) gov - The top-level domain for US government bodies. . |
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