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12/11/2006: Text of Proposed Revisions to Form 5500 for 2008 Plan Year Required by the Pension Protection Act (Employee Benefits Security Administration [EBSA]; Internal Revenue Service [IRS]; Pension Benefit Guaranty Corporation [PBGC])
Excerpt: This supplemental proposal replaces the Schedule B, 'Actuarial Information,' with separate actuarial schedules for single-employer plans (Schedule SB) and multiemployer plans (Schedule MB) to reflect PPA changes in funding and annual reporting requirements ... and proposes having the Form 5500-SF Annual Return/Report (Short Form 5500) included in the July 2006 Proposal serve as the simplified report required by the PPA for plans with fewer than 25 participants.
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