Final Filing 5500-SF DB Plan

[Lou S.]

For a final filing for the year where assets are distributed when the Plan was terminated in the Prior plan year --

how is question 11a - Is this a DB plan subject to minimum funding? I believe the answer is NO since the plan was terminated in the prior plan year and no SB is prepared.

how is question 11b answered? BLANK or $0?

I think the answers are NO and BLANK but would like to confirm before I file and DOL kicks it out.

[My 2 cents]

If the plan is in process of a standard or distress termination (or has completed the process), the plan is not subject to the minimum funding requirements after the effective date of the plan termination.

If the plan is/was being terminated effective as of a date prior to the beginning of the reporting year, the plan should be reported as not being subject to minimum funding. No SB would be prepared. Question 11 (is this a DB plan subject to minimum funding) is answered "no" and item 11a is left blank.