"[EBSA, the IRS, and the PBGC] today released advance informational copies of the 2014 Form 5500 annual return/report and related instructions. These advance copies are for informational purposes only and cannot be used to file an annual return/report. Modifications to Form 5500 and Form 5500-SF, and their schedules and instructions for plan year 2014 are described under 'Changes to Note' in the 2014 instructions. Examples of these changes include ... Form 5500-SF filers now must provide the number of participants that terminated employment during the plan year with accrued benefits that were not fully vested.... Form 5500 and Form 5500-SF now require multiple-employer pension plans and multiple-employer welfare plans to include an attachment that generally identifies each participating employer, and includes a good faith estimate of each employer's percentage of the total contributions during the year.... New Line 4f [of Schedule MB] requires plans in critical status to indicate the plan year in which a plan is projected to emerge from critical status or, if the rehabilitation plan is based on forestalling possible insolvency, the plan year in which insolvency is expected.... Line 3 [of Schedule SB] has been modified so that the funding target is reported separately for each type of participant (active, retired, or terminated vested). Line 11b [of Schedule SB] has been split into two parts: the calculation based on the prior year's effective interest rate, and the calculation based on the prior year's actual return.... Informational copies of the forms, schedules and instructions are available online at www.dol.gov/ebsa/5500main.html.... Today EBSA also announced the availability of the 2014 Form M-1 annual report for multiple employer welfare arrangements. The 2014 form and instructions were updated with minor clarifications, and there are no substantive changes from the previous year's form."

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