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Schedule R


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Guest mcguzzetta
Posted

On Line 1 do I include distributions in-kind of mutual fund rollovers? i.e. Aim Mutual Funds rolled over from employer's profit sharing plan to terminated participant's IRA? The form instructions refer to not reporting "marketable securities" as defined by Section 731©(2). .??

Posted

Mutual funds [interests in "a regulated investment company"] fall under the 731©(2) exclusion.

Therefore, the 5500 Preparer's Manual says that for Schedule R, line 1, you ignore "stocks, mutual funds, etc."

Two notes:

1. In 1999: "Line 1. Enter the total value of all distributions made during the year (regardless of when the distribution began) in any form other than cash, annuity contracts issued by an insurance company, or publicly traded employer securities."

Starting in 2000: "Line 1. Enter the total value of all distributions made during the year (regardless of when the distribution began) in any form other than cash, annuity contracts issued by an insurance company, distribution of life insurance contracts, marketable securities, within the meaning of Code section 731©(2), or plan loan offset amounts."

2. Why do the instructions have 731©(2) instead of 731©(2)?

  • 3 weeks later...
Guest KristinaGK
Posted

Bad proofreading day.

Why do the instructions for the 5558 lack a street address for filing?

Guest KristinaGK
Posted

You need a street address if you have someone other than the US Postal Service deliver the 5558!

  • 3 weeks later...
Posted

Generally, non-Post Office carriers won't deliver to a PO Box. However, the Service Center in Ogden isn't a PO Box, it's an actual building. Having that unique 9-digit ZIP should be sufficient.

[speaking of proofreading, did you know that ZIP should be capitalized (from Manual of Style and Usage by The New York TImes)? Also, ZIP stands for something--does anyone know?]

Remember: two wrongs don't make a right, but three rights make a left.

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