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DOL Releases Advance Copies of 2015 Form 5500 Annual Return/report
Employee Benefits Security Administration [EBSA], U.S. Department of Labor [DOL] Link to more items from this source
[Guidance Overview]
Dec. 4, 2015
"The 'Changes to Note' section of the 2015 instructions highlight important modifications to the Form 5500 and Form 5500-SF: New IRS Compliance Questions were added to Schedules H and I.... The Schedule SB instructions are modified to simplify the alternative age/service scatters that cash balance plans with 1,000 or more active participants have an option to report on an attachment to line 26. The instructions for 'Final Return/Report' are modified to add a statement that a filer for a terminated defined benefit plan for which PBGC has been appointed trustee may contact DOL at PBGCTrusteedPlan@dol.gov for further information."

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