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Posted

I am preparing a final Form 5500SF for a client. There were distributions during the plan year and annuities were purchased by an insurance company for the retirees. Where does the value of the annuities purchased go on the Form 5500SF? Can I include it on line 8d? I will not be preparing a Form 1099R for these annuities since it was transferred to the insurance co. I thought about #8j but the assets didn't go to another plan. Same thing with #13c(1), the assets didn't go to another plan. Any thoughts?

Posted

Line 8d reads "(including direct rollovers and insurance premiums to provide benefits)".

Does this answer your question?

I'm a retirement actuary. Nothing about my comments is intended or should be construed as investment, tax, legal or accounting advice. Occasionally, but not all the time, it might be reasonable to interpret my comments as actuarial or consulting advice.

Posted
Line 8d reads "(including direct rollovers and insurance premiums to provide benefits)".

Does this answer your question?

The cost of the annuity is really not an insurance premium (I don't think) but I don't see another line # to include it on. Thanks

Posted

Yes it is a premium.

I'm a retirement actuary. Nothing about my comments is intended or should be construed as investment, tax, legal or accounting advice. Occasionally, but not all the time, it might be reasonable to interpret my comments as actuarial or consulting advice.

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