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In reading the 2006 schedule B instructions, it indicates

" The Schedule B does not have to be filed with the Form 5500-EZ. However, the funding standard account for the plan must continue to be maintained, even if the schedule B is not filed"

Under What to file (5500-EZ instructions)

Note. Effective beginning with calendar plan year 2005, filers of Form 5500-EZ are no longer required to file any schedules or attachments (including the schedule B) with the Form 5500-EZ. Filers, however, must collect and retain completed and signed Schedule B, if applicable.

Does this mean the "retained" schedule B must be signed by the due date of the filing? It would be great if it did not matter when the B was signed.

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