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Filing for 412(i) Plan


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Posted

Are there any special requirements for filing a 5500 for a 412(i) plan? or is it like any other DB plan?

What schedules are required?

Posted

The instructions tell it all. I don't want to make blanket statements because I don't know your 412(i) circumstances. For example, generally a Sch B is not required, but if you have a TH side fund, then it is.

"What's in the big salad?"

"Big lettuce, big carrots, tomatoes like volleyballs."

Posted

There is no side fund, so no schedule B is required. The instructions specifically say that the schedule B is not required, but there is no mention of the other schedules that would normally be required for a DB plan. I am assuming that I need to include schedules I, P, R (although Section II does not apply), and T. Do you think I am missing anything?

Posted

Thank you for pointing that section of the instructions out to me.

I have a bit of confusion on whether or not to file schedule A. The plan was effective 1/1/03, but the first contribution/premium was not paid until April of 2004. The instructions for the Scedule A seem to state that I should use the information provided by the insurance company for the policy year ending within the plan year, but there is no policy year ending within the plan year. Also, the insurance company has informed me that they do not provide schedule A information until after the end of the first policy year, sometime in April 2005.

The instructions for Schedule A state to note on the form if the insurance company fails to provide the required information, but I'm not sure where to make that note. Or, should I just not include the Schedule A until the second plan year?

Posted

I don't see how you can file a schedule A when there is nothing to put on it. You might get a logical error because you are indicating it is a 412(i) plan but you aren't filing a schedule A, but I don't see a different way.

"What's in the big salad?"

"Big lettuce, big carrots, tomatoes like volleyballs."

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