5500 Preparer’s Manual for 2012 Plan Years The arch ability in the acreage of Form 5500 preparation, 5500 Preparer’s Manual will advice you handle the appropriate anniversary Form 5500 filings for both alimony allowances and abundance account plans.
The IRS, PBGC, and Employee Allowances Security Administration (EBSA) accept appear beforehand advisory copies of the 2008 Form 5500 and instructions. Modifications to agenda are the new Schedules SB and MB, new advice appropriate on Agenda R, and abbreviate plan year filing provisions.
For the 2008 plan year filings, single-employer and multiple-employer authentic account affairs charge now book Agenda SB and multiemployer authentic account and assertive money acquirement affairs charge now book Agenda MB. Agenda B is not adequate to be filed with a plan’s 2008 Form 5500, and filers cannot use the 2007 Form 5500, including the 2007 Agenda B, to amuse their 2008 filing requirements.
The Alimony Protection Act of 2006 (PPA; P.L. 109-280) requires filers of assertive alimony affairs to accommodate added new advice alpha with the 2008 plan year. This new advice will be filed as accessories to the Agenda R. The affairs accommodate all multiemployer authentic account affairs and all authentic account affairs with 1,000 or added participants.
Those affairs for which a Agenda SB or Agenda MB and/or an adapter to Agenda R charge be filed for 2008 accept an automated addendum to book their complete Form 5500 until 90 canicule afterwards the 2008 forms are accessible for filing. Abundance affairs and alimony affairs that do not accept to book Agenda SB, Agenda MB, or an adapter to Agenda R may still use the 2007 Form 5500 for filing, but they do not accept an addendum of time to file.
Short 2009 plan year filers whose due date is afore January 1, 2010 will accept an automated addendum to electronically book their complete 2009 Form 5500 aural 90 canicule afterwards the 2009 filing arrangement is accessible on the DOL website. The Agencies agenda that this addendum is actuality accustomed to animate cyberbanking filing on EFAST2. If these abbreviate 2009 plan year filers do not booty advantage of the extension, they charge use plan year 2008 forms and abide their 2009 filing to EFAST on or afore the due date for their abbreviate plan year filing.
The PPA requires that the DOL column on its website the actuarial alimony allotment advice filed as allotment of a authentic account plan’s Form 5500 anniversary return/report. This claim starts with the 2008 Form 5500. The DOL website is amid at www.dol.gov/ebsa/actuarialsearch.html, and it can be searched by plan name, employer identification number, plan number, plan year, and blazon of actuarial schedule. If a plan sponsor of a authentic account plan (or plan administrators for plan sponsors) maintains an intranet website for advice with advisers and not the public, the PPA requires the sponsor (or administrator) to column the plan’s 2008 Form 5500 actuarial advice on that intranet website.
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