Where list Trust EIN?

[Guest jusducki]

Am I right in my thinking for plans that have a Trust EIN that the number is no longer reflected on forms 5500, Sch. A, I & R (the ones we typically use)?

[Belgarath]

The Trust ID# was not previously required on these forms either. The forms you list use the Employer ID#.

So yes, you are correct.

[Below Ground]

Schedule R to define TIN used for distribution reporting (1099R, withholding, etc...) as applicable.

[wsp]

Schedule R to define TIN used for distribution reporting (1099R, withholding, etc...) as applicable.

Instructions for Schedule R to support Below Grounds response:

Line 2. Enter the EIN(s) of any payor(s) (other than the plan sponsor or plan administrator on line 2b or 3b of the Form 5500) who paid benefits reportable on Form 1099-R on behalf of the plan to participants or beneficiaries during the plan year. This is the EIN that appears on the Forms 1099-R that are issued to report the payments. Include the EIN of the trust if different than that of the sponsor or plan administrator. If more than two payors made such payments during the year, enter the EINs of the two payors who paid the greatest dollar amounts during the year. For purposes of this line 2, take into account all payments made during the plan year, in cash or in kind, that are reportable on Form 1099-R, regardless of when the payments began, but take into account payments from an insurance company under an annuity only in the year the contract was purchased.

Clear enough for most plans, question I have is regarding the payments made by insurance companies...Do we use their EIN or the EIN of the trust? Had always thought it to be the former but now am not so sure.

[Belgarath]

My apologies. I was only looking at the "D" EIN # on the Schedule R.