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Posted

Are you able to file a 5500SF for a 412(e) plan? Usually you dont fill out a schedule I - so what would you do with that information on the

5500SF? Where would you but the premiums paid? There is only 3 participants in the plan.

They have both insurance contracts and annuities. Thanks for your input

Guest JJWADE
Posted

There does not seem to be an exception for reporting financial information for 412(e) plans.

Since all of our 412(e) plans are under 100 participants, we are filing 5500-SFs.

We also fund some of our 412(e) plans with a combination of insurance contracts and annuities.

We show the insurance premiums as both an income item (contribution) and an expense item (other expenses).

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