collectively bargained plan

[eilano]

Prior 5500 had pension code of 2C under question 8a but no schedule R was prepared. Are there any exceptions for not filing a schedule R for a collectively bargained plan? Is a collectively bargained plan subject to the same minimum funding requirements as a regular money purchase plan?

[JohnCheek]

If the plan is a money purchase plan, Sched R is required, and being collectively bargained does not change that.

IF all of the participants are subject to the CBA, it makes Schedule T a bit easier, though.