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Schedule B and Money Purchase Plans


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Guest Emiliano
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When is a Money Purchase Plan required to attach Schedule B to its Form 5500 Annual Report?

Posted

A money purchase plan is required to attach a Schedule B if it has received a minimum funding waiver in a prior year(s) and the funding deficiency is being amortized. Otherwise, it is not required. Must confess that I have never encountered situation where required, so I don't have specific preparation tips.

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