Annual Return/Report of Employee Benefit Plan
Section references are to the Internal Revenue Code unless otherwise noted.
2008
Table of Contents
- Instructions for Form 5500 - Introductory Material
- Section 1: Who Must File
- Section 2: When To File
- Section 3: Where To File
- Section 4: How To File
- Amended Return/Report
- Final Return/Report
- Signature and Date
- Change in Plan Year
- Penalties
- Section 5: What To File
- Form 5500 Schedules
- Voluntary Alternative Reporting Option for Certain Plans with Fewer Than 25 Participants
- Pension Benefit Plan Filing Requirements
- Welfare Benefit Plan Filing Requirements
- Direct Filing Entity (DFE) Filing Requirements
- Section 6: Line-by-Line Instructions for the 2008Form 5500 and Schedules
- 2008 Instructions for Schedule A(Form 5500)Insurance Information
- 2008 Instructions for Schedule C(Form 5500)Service Provider Information
- 2008 Instructions for Schedule D(Form 5500)DFE/Participating Plan Information
- 2008 Instructions for Schedule E(Form 5500)ESOP Annual Information
- 2008 Instructions for Schedule G(Form 5500)Financial Transaction Schedules
- 2008 Instructions for Schedule H(Form 5500)Financial Information
- 2008 Instructions for Schedule I(Form 5500)Financial Information – Small Plan
- 2008 Instructions for Schedule MB(Form 5500)Multiemployer Defined Benefit Plan and Certain Money Purchase Plan Actuarial Information
- 2008 Instructions for Schedule R(Form 5500)Retirement Plan Information
- General Instructions
- Specific Instructions
- Special Rules for Defined Benefit Pension Plans.
- Attachment for Multiemployer Plans with a Funding Improvement or Rehabilitation Plan
- Attachment for ALL Multiemployer Defined Benefit Pension Plans
- Additional Information for Single-Employer and Multiemployer Defined Benefit Pension Plans
- Asset Distribution Information for Large Defined Benefit Plans
- 2008 Instructions for Schedule SB(Form 5500)Single-employer Defined Benefit Plan Actuarial Information
- General Instructions
- Specific Instructions for Part I — Basic Information
- Specific Instructions for Part II — Beginning of Year Carryover and Prefunding Balances
- Specific Instructions for Part III — Funding Percentages
- Specific Instructions for Part IV — Contributions and Liquidity Shortfalls
- Specific Instructions for Part V — Assumptions Used To Determine Funding Target and Target Normal Cost
- Specific Instructions for Part VI — Miscellaneous Items
- Specific Instructions for Part VII – Reconciliation of Unpaid Minimum Required Contributions for Prior Years
- Specific Instructions for Part VIII – Minimum Required Contribution for Current Year
- 2008 Instructions for Schedule SSA(Form 5500)Annual Registration StatementIdentifying Separated Participants WithDeferred Vested Benefits
- Instructions for Form 5500 - Notices
- Instructions for Form 5500 - Additional Material
- Forms 5500 and 5500-EZ Codes for Principal Business Activity
- Agriculture, Forestry, Fishing and Hunting
- Mining
- Utilities
- Construction
- Manufacturing
- Wholesale Trade
- Retail Trade
- Transportation and Warehousing
- Information
- Finance and Insurance
- Real Estate and Rental and Leasing
- Professional, Scientific, and Technical Services
- Management of Companies (Holding Companies)
- Administrative and Support and Waste Management and Remediation Services
- Educational Services
- Health Care and Social Assistance
- Arts, Entertainment, and Recreation
- Accommodation and Food Services
- Other Services
- Index
- Forms 5500 and 5500-EZ Codes for Principal Business Activity
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