Schedule SB Question

[asteve46]

Can someone explain to me why the Schedule SB, Line 18 contributions would not tie to the contributions on line 2a(1)A on the Schedule H or the audited financial statements? And provide a reference/source, if possible.

The Form 5500, Schedule H normally ties directly to the financial statements and most of the time the contribution amount differs from the Schedule SB, Line 18 that we end up getting from the actuary.

TIA

[quinnfield]

Because oft times, the Schedule H is prepared on a cash basis, and regulations require the Schedule B to be prepared on an accrual accounting basis.