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2004 Instructions for Schedule B (Form 5500) Actuarial Information

By United States Department of the Treasury

Excerpt
Excerpt: Who Must File; The employer or plan administrator of a defined benefit plan that is subject to the minimum funding standards (see Code section 412 and Part 3 of Title I of ERISA) must file this schedule as an attachment to the Form 5500 or Form 5500-EZ. The Schedule B does not have to be filed if Form 5500-EZ is not required to be filed (in accordance with the instructions for Form 5500-EZ); however, the funding standard account for the plan must continue to be maintained, even if the Schedule B is not filed.

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Book Id: WPLBN0000176471
Format Type: PDF eBook
File Size: 60.26 KB
Reproduction Date: 2006
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Title: 2004 Instructions for Schedule B (Form 5500) Actuarial Information  
Author: United States Department of the Treasury
Volume:
Language: English
Subject: Government publications, Tax & accounting series, Internal Revenue Service publication
Collection: U.S. Department of the Internal Revenue Service
Subcollection:
Historic
Publication Date:
Publisher: United States Department of the Treasury, Internal Revenue Service

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