5500 Schedule C and SSA for 403(b) Plans

[Guest Robert Collins]

I cannot locate a refernce that discusses the Scheudule C or SSA. Part I and Part III of Schedule A tie to question 25 of the 5500 and this 5500 Questions is not answered for a 403(B) plan. Part II deals with trustees and 403(B) plans are non-trusteed. Thus it seems that the Schedule C is not needed. Is this true? Is there an IRS or DOL reference on this topic?

Alas, it seems that that the SSA would still be required. Does anyone have a reference that states SSA's do not apply to 403(B) plans.

[Ellie Lowder]

The DOL routinely accepts 5500s for ERISA 403(B) Plans without schedules, and finally, in very early 1998, issued an information letter confirming that only the information specifically required by lines 1-5, 6b and 9 on the 5500 need be included. That, of course, could change, but it appears no schedules are currently needed.