5500-EZ without schedule SB?

[Dennis Povloski]

I've always waited until I have the schedule SB from the actuary before sending out a 5500-EZ for a client to sign. When I look at the instructions, it actually says:

"If the plan is a defined benefit plan, the enrolled actuary must complete and sign the 2010 Schedule SB...and forward it no later than the filing due date to the person responsible for filing the Form 5500-EZ..."

Does that mean you can go ahead and file the Form 5500-EZ early as long as you end up getting a copy of the Schedule SB by the filing due date (including extensions)?

The line item just asks if the plan is a DB subject to the minimum funding requirements. It doesn't actually ask if the minimum funding standard has been certified.

Thanks!

[ScottR]

Yes, 5500-EZ may be filed without Schedule SB attached.

... Scott

[Dennis Povloski]

Yes, 5500-EZ may be filed without Schedule SB attached.

... Scott

To be more specific, when does the actuary need to date the Schedule SB...

...The date that the form is filed?

...The due date of the 5500 (even if it was actually filed previously)?

...Doesn't matter as long as there is one in the file if the plan is audited?

[Bird]

...Doesn't matter as long as there is one in the file if the plan is audited