Jump to content

Line 12


Recommended Posts

Just to be 100% on this so 5500s are not rejected.  I know our plan letter serial number.  I assume the date of the letter is as below 6/30/2020, NOT the date of submission which was in 2018.



Link to comment
Share on other sites

You are referring to Line 15 on the 5500-SF and Line 22 on the Schedule R for 5500 filers.

The date is the date the opinion letter was issued by the IRS.  This would be the 06/30/2020 date in your sample.

The information is required if the plan adopted a pre-approved plan that received a favorable IRS Opinion Letter. 

Keep in mind that the plan will disclose in the list of pension features:


Pre-approved pension plan - A pre-approved plan under sections 401, 403(a), 403(b), and 4975(e)(7) of the Code that is subject to a favorable opinion letter from the IRS.

and that pesky declaration on all 5500s that:

Under penalties of perjury and other penalties set forth in the instructions, I declare that I have examined this return/report, including, if applicable, a Schedule SB or Schedule MB completed and signed by an enrolled actuary, as well as the electronic version of this return/report, and to the best of my knowledge and belief, it is true, correct, and complete.


Link to comment
Share on other sites

Create an account or sign in to comment

You need to be a member in order to leave a comment

Create an account

Sign up for a new account in our community. It's easy!

Register a new account

Sign in

Already have an account? Sign in here.

Sign In Now
  • Create New...