Should a DC or DB plan ever use the Welfare Benefit Feature code 4B -

[John A]

Would a Defined Benefit or Defined Contribution plan with Life Insurance features ever show Code 4B on Form 5500 Line 8? Because 4B is a Welfare Benefit Feature, I would think no. But I seem to recall hearing Janice Wegesin (speaker for the ASPA Form 5500 Webcast) say that 4B possibly should be used for DB and DC plans. Did anyone else hear that? Has there been any decision?

[R. Butler]

You do use the welfare benefit code for life insurance even if it is a DC or DB plan. Page 14 of the 5500 instructions gives an example of this exact scenario.

[John A]

Thank you, R. Butler. It's nice to get a definitive answer.