Box for Direct Filing Entity (DFE)	Enter the Letter
Master Trust Investment Account (MTIA)	M
Common/Collective Trust (CCT)	C
Pooled Separate Account (PSA)	P
Investment Entity (103-12 IE).	E
Group Insurance Arrangment	G
Defined Benefit Pension Features	Code
Benefits are primarily pay related	1A
Benefits are primarily flat dollar (includes dollars per year of service)	1B
Cash balance or similar plan - Plan has a "cash balance" formula. For this purpose, a "cash balance" formula is a benefit formula in a defined benefit plan by whatever name (for example, personal account plan, pension equity plan, life cycle plan, cash account plan, etc.) that rather than, or in addition to, expressing the accrued benefit as a life annuity commencing at normal retirement age, defines benefits for each employee in terms more common to a defined contribution plan such as a single sum distribution amount (for example, 10 percent of final average pay times years of service, or the amount of the employee's hypothetical account balance).	1C
Floor-offset plan - Plan benefits are subject to offset for retirement benefits provided by an employer-sponsored defined contribution plan.	1D
Code section 401(h) arrangement - Plan contains separate accounts under Code section 401(h) to provide employee health benefits.	1E
Code section 414(k) arrangement - Benefits are based partly on the balance of the separate account of the participant (also include appropriate defined contribution pension feature codes).	1F
Covered by PBGC - Plan is covered under the PBGC insurance program (see ERISA section 4021).	1G
Plan covered by PBGC that was terminated and closed out for PBGC purposes - Before the end of the plan year (or a prior plan year), (1) the plan terminated in a standard (or distress) termination and completed the distribution of plan assets in satisfaction of all benefit liabilities (or all ERISA Title IV benefits for distress termination); or (2) a trustee was appointed for a terminated plan pursuant to ERISA section 4042.	1H
Frozen Plan - As of the last day of the plan year, the plan provides that no participant will get any new benefit accrual (whether because of service or compensation).	1I
Defined Contribution Pension Features	Code
Age/Service Weighted or new comparability or similar plan - Age/Service Weighted Plan: Allocations are based on age, service, or age and service. New comparability or similar plan: Allocations are based on participant classifications and a classification(s) consists entirely or predominantly of highly compensated employees; or the plan provides an additional allocation rate on compensation above a specified threshold, and the theshold or additional rate exceeds the maximum threshold or rate allowed under the permitted disparity rules of section 401(l).	2A
Target benefit plan	2B
Money purchase (other than target benefit)	2C
Offset plan - Plan benefits are subject to offset for retirement benefits provided in another plan or arrangement of the employer.	2D
Profit-sharing	2E
ERISA section 404(c) Plan - This plan, or any part of it is intended to meet the conditions of 29 CFR 2550.404c-1.	2F
Total participant-directed account plan - Participants have the opportunity to direct the investment of all the assets allocated to their individual accounts, regardless of whether 29 CFR 2550.404c-1 is intended to be met.	2G
Partial participant-directed account plan - Participants have the opportunity to direct the investment of a portion of the assets allocated to their individual accounts, regardless of whether 29 CFR 2550.404c-1 is intended to be met.	2H
Stock bonus	2I
Code section 401(k) feature - A cash or deferred arrangement described in Code section 401(k) that is part of a qualified defined contribution plan that provides for an election by employees to defer part of their compensation or receive these amounts in cash.	2J
Stock bonusCode section 401(m) arrangement - Employee contributions are allocated to separate accounts under the plan or employer contributions are based, in whole or in part, on employee deferrals or contributions to the plan. Not applicable if plan is 401(k) plan with only QNECs and/or QMACs. Also not applicable if Code section 403(b)(1), 403(b)(7) or 408 arrangements/accounts/annuities.	2K
Code section 403(b)(1) arrangement.	2L
Code section 403(b)(7) accounts - See Limited Pension Plan Reporting instructions for Code section 403(b)(7) custodial accounts for regulated investment company stock for certain exempt organizations.	2M
Code section 408 accounts and annuities - See Limited Pension Plan Reporting instructions for pension plan utilizing individual Code section 408 retirement accounts or annuities as the funding vehicle for providing benefits.	2N
ESOP other than a leveraged ESOP - A completed Schedule E must be attached to a Form 5500 filed for an Employee Stock Ownership Plan (ESOP).	2O
Leveraged ESOP - An ESOP that acquires employer securities with borrowed money or other debt-financing techniques. A completed Schedule E must be attached to a Form 5500 filed for an ESOP.	2P
The employer maintaining this ESOP is an S Corporation	2Q
Participant-directed brokerage accounts provided as an investment option under the plan.	2R
Plan provides for automatic enrollment in plan that has employee contributions deducted from payroll.	2S
Total or partial participant-directed account plan - plan uses default investment account for participants who fail to direct assets in their account.	2T
Other Pension Benefit Features	Code
Plan covering Self-Employed individuals.	3B
Plan not intended to be qualified - A plan not intended to be qualified under Code sections 401, 403, or 408.	3C
Pre-approved pension plan - A master, prototype, or volume submitter plan that is the subject of a favorable opinion or advisory letter from the IRS.	3D
Plan sponsor(s) received services of leased employees, as defined in Code section 414(n), during the plan year.	3F
Plan sponsor(s) is (are) a member(s) of a controlled group (Code sections 414(b), (c), or (m)).	3H
Plan requiring that all or part of employer contributions be invested and held, at least for a limited period, in employer securities.	3I
U.S.-based plan that covers residents of Puerto Rico and is qualified under both Code section 401 and section 1165 of the Puerto Rico Code.	3J

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SCHEDULE MB

Plan Status	Einter in 4a
Endangered Status	E
Seriously Endangered Status	S
Critical Status	C
Not in Endangered or Critical Status	N
Mortality Table	Code
1951 Group Annuity	1
1971 Group Annuity Mortality (G.A.M.)	2
1971 Individual Annuity Mortality (I.A.M.)	3
UP-1984	4
1983 I.A.M.	5
1983 G.A.M.	6
1983 G.A.M. (solely per Rev. Rul. 95-28)	7
UP-1994 8	8
Mortality table applicable to current plan year under section 1.431©(6)-1 of the Income Tax Regulations	9
Other	A
None	0
Type of Ammortization Base	Code
Experience gain or loss	1
Shortfall gain or loss	2
Change in unfunded liability due to plan amendment	3
Change in unfunded liability due to change in actuarial assumptions	4
Change in unfunded liability due to change in actuarial cost method	5
Waiver of the minimum funding standard	6
Initial unfunded liability (for new plan)	7

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SCHEDULE SB

Alternative Funding Rule	Code
Certain multiple-employer plans maintained by rural cooperatives or related organizations as described in section 104 of PPA	1
Temporary relief for certain PBGC settlement plans described in section 105 of PPA	2
Certain plans maintained by government contractors as described in section 106 of PPA	3
Plans with binding agreements with PBGC to maintain prefunding and/or funding standard carryover balances described in Code section 430(f)(4)(B)(ii) and ERISA section 303(f)(4)(B)(ii)	4
Airlines using 10-year amortization period for initial post-PPA shortfall amortization base under section 402(a)(2) of PPA (as amended)	5
Alternative 17-year funding schedule for airlines with frozen plans under section 402(a)(1) of PPA	6
Interstate transit company described in section 115 of PPA	7

Welfare Form 5500

Welfare Benefit Features	Code
Health (other than dental or vision)	4A
Life insurance	4B
Supplemental unemployment	4C
Dental	4D
Vision	4E
Temporary disability (accident and sickness)	4F
Prepaid legal	4G
Long-term disability	4H
Severance pay	4I
Apprenticeship and training	4J
Scholarship (funded)	4K
Death benefits (include travel accident but not life insurance)	4L
Taft-Hartley Financial Assistance for Employees Housing Expenses	4P
Other	4Q
Unfunded, fully insured, or combination unfunded/insured welfare plan that will not file a Form 5500 for next plan year pursuant to 29 CFR 2520.104-20.	4R
Unfunded, fully insured, or combination unfunded/insured welfare plan that stopped filing form 5500s in an earlier plan year pursuant to 29 CFR 2520.104-20.	4S
10 or more employer plan under Code section 419A(f)(6).	4T
Collectively bargained welfare benefit arrangement under Code section 419A(f)(5).	4U

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Schedule A

Type of Organization	Code
Banking, Savings & Loan Association, Credit Union or other similar financial institution	1
Trust Company	2
Insurance Agent or Broker	3
Agent or Broker other than insurance	4
Third party administrator	5
Investment Company/Mutual Fund	6
Investment Manager/Adviser	7
Labor Union	8
Foreign entity (e.g., an agent or broker, bank, insurance company, etc., not operating within the jurisdictional boundaries of the United States)	9
Other	0

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Schedule C

Service	Code
Accounting (including auditing)	10
Actuarial	11
Claims processing	12
Contract Administrator	13
Plan Administrator	14
Recordkeeping and information management (computing, tabulating, data processing, etc.)	15
Consulting (general)	16
Consulting (pension)	17
Custodial (other than securities)	18
Custodial (securities)	19
Trustee (individual)	20
Trustee (bank, trust company or similar financial institution)	21
Insurance agents and brokers	22
Insurance services	23
Trustee (discretionary)	24
Trustee (directed)	25
Investment advisory (participants)	26
Investment advisory (plan)	27
Investment management	28
Legal	29
Employee (plan)	30
Named fiduciary	31
Real estate brokerage	32
Securities brokerage	33
Valuation (appraisals, etc.)	34
Employee (plan sponsor)	35
Copying and duplicating	36
Participant loan processing	37
Participant communication	38
Foreign entity (e.g., an agent or broker, bank, insurance company, etc. not operating within jurisdictional of the United States)	40
Other services	49
Direct payment from the plan	50
Investment management fees paid directly by plan	51
Investment management fees paid indirectly by plan	52
Insurance brokerage commissions and fees	53
Sales loads (front end and deferred)	54
Other commissions	55
Non-monetary compensation	56
Redemption fees	57
Product termination fees (surrender charges, etc.)	58
Shareholder servicing fees	59
Sub-transfer agency fees	60
Finders' fees/placement fees	61
Float revenue	62
Distribution (12b-1) fees	63
Recordkeeping fees	64
Account maintenance fees	65
Insurance mortality and expense charge	66
Other insurance wrap fees	67
"'Soft dollar' commissions"	68
Consulting fees	70
Securities brokerage commissions and fees	71
Other investment fees and expenses	72
Other insurance fees and expenses	73
Other (specify)	99

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Schedule D

Type of entity	Enter in (d)
Master Trust Investment Account (MTIA)	M
Common/Collective Trust (CCT)	C
Pooled Separate Account (PSA)	P
Group Insurance Arrangement	G
Investment Entity (103-12 IE)	E

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2004-2008 Codes

Pension Form 5500

Defined Benefit Pension Features	Code
Benefits are primarily pay related	1A
Benefits are primarily flat dollar (includes dollars per year of service)	1B
Cash balance or similar plan - Plan has a "cash balance" formula. For this purpose, a "cash balance" formula is a benefit formula in a defined benefit plan by whatever name (e.g., personal account plan, pension equity plan, life cycle plan, cash account plan, etc.) that rather than, or in addition to, expressing the accrued benefit as a life annuity commencing at normal retirement age, defines benefits for each employee in terms more common to a defined contribution plan such as a single sum distribution amount (e.g., 10 percent of final average pay times years of service, or the amount of the employee's hypothetical account balance).	1C
Floor-offset plan - Plan benefits are subject to offset for retirement benefits provided by an employer-sponsored defined contribution plan.	1D
Code section 401(h) arrangement - Plan contains separate accounts under Code section 401(h) to provide employee health benefits.	1E
Code section 414(k) arrangement - Benefits are based partly on the balance of the separate account of the participant (also include appropriate defined contribution pension feature codes).	1F
Covered by PBGC - Plan is covered under the PBGC insurance program (see ERISA section 4021).	1G
Plan covered by PBGC that was terminated and closed out for PBGC purposes - Before the end of the plan year (or a prior plan year), (1) the plan terminated in a standard (or distress) termination and completed the distribution of plan assets in satisfaction of all benefit liabilities (or all ERISA Title IV benefits for distress termination); or (2) a trustee was appointed for a terminated plan pursuant to ERISA section 4042.	1H
Frozen Plan - As of the last day of the plan year, the plan provides that no participant will get any new benefit accrual (whether because of service or compensation).	1I
Defined Contribution Pension Features	Code
Age/Service Weighted or New Comparability or Similar Plan - Age/Service Weighted Plan: Allocations are based on age, service, or age and service. New Comparability or Similar Plan: Allocations are based on participant classifications and a classification(s) consists entirely or predominantly of highly compensated employees; or the plan provides an additional allocation rate on compensation above a specified threshold, and the theshold or additional rate allowed under the permitted disparity rules of section 401(l)	2A
Target benefit plan	2B
Money purchase (other than target benefit)	2C
Offset plan - Plan benefits are subject to offset for retirement benefits provided in another plan or arrangement of the employer.	2D
Profit-sharing	2E
ERISA section 404(c) Plan - This plan, or any part of it is intended to meet the conditions of 29 CFR 2550.404c-1.	2F
Total participant-directed account plan - Participants have the opportunity to direct the investment of all the assets allocated to their individual accounts, regardless of whether 29 CFR 2550.404c-1 is intended to be met.	2G
Partial participant-directed account plan - Participants have the opportunity to direct the investment of a portion of the assets allocated to their individual accounts, regardless of whether 29 CFR 2550.404c-1 is intended to be met.	2H
Stock bonus	2I
Code section 401(k) feature - A cash or deferred arrangement described in Code section 401(k) that is part of a qualified defined contribution plan that provides for an election by employees to defer part of their compensation or receive these amounts in cash.	2J
Code section 401(m) arrangement - Employee contributions are allocated to separate accounts under the plan or employer contributions are based, in whole or in part, on employee deferrals or contribtions to the plan. Not applicable if plan is 401(k) plan with only QNECs and/or QMACs. Also not applicable if Code section 403(b)(1), 403(b)(7) or 408 arrangements/accounts/annuities.	2K
Code section 403(b)(1) arrangement - See Limited Pension Plan Reporting instructions for Code section 403(b)(1) arrangements for certain exempt organizations.	2L
Code section 403(b)(7) accounts - See Limited Pension Plan Reporting instructions for Code section 403(b)(7) custodial accounts for regulated investment company stock for certain exempt organizations.	2M
Code section 408 accounts and annuities - See Limited Pension Plan Reporting instructions for pension plan utilizing individual Code section 408 retirement accounts or annuities as the funding vehicle for providing benefits.	2N
ESOP other than a leveraged ESOP - A completed Schedule E must be attached to a Form 5500 filed for an Employee Stock Ownership Plan (ESOP).	2O
Leveraged ESOP - An ESOP that acquires employer securities with borrowed money or other debt-financing techniques. A completed Schedule E must be attached to a Form 5500 filed for an ESOP.	2P
The employer maintaining this ESOP is an S Corporation	2Q
Participant-directed brokerage accounts provided as an investment option under the plan.	2R
Other Pension Benefit Features	Code
Non-U.S. plan - Pension plan maintained outside the United States primarily for nonresident aliens.	3A
Plan covering Self-Employed individuals.	3B
Plan not intended to be qualified - A plan not intended to be qualified under Code sections 401, 403, or 408.	3C
Master plan - A pension plan that is made available by a sponsor for adoption by employers; that is the subject of a favorable opinion letter; and for which a single funding medium (for example, a trust or custodial account) is established for the joint use of all adopting employers.	3D
Prototype plan - A pension plan that is made available by a sponsor for adoption by employers; that is the subject of a favorable opinion or notification letter; and under which a seperate funding medium (for example, a seperate trust or custodial account) is established for the use of each adopting employer.	3E
Plan sponsor(s) received services of leased employees, as defined in Code section 414(n), during the plan year.	3F
One-participant plan - A plan without employees as defined in 29 CFR 2510.3-3(b).	3G
Plan sponsor(s) is (are) a member(s) of a controlled group (Code sections 414(b), (c), or (m)).	3H
Plan requiring that all or part of employer contributions be invested and held, at least for a limited period, in employer securities.	3I
U.S.-based plan that covers residents of Puerto Rico and is qualified under both Code section 401 and section 8565 of the Puerto Rico Code.	3J

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Pension Schedule B

Mortality Table	Code
1951 Group Annuity	1
1971 Group Annuity Mortality (G.A.M.)	2
1971 Individual Annuity Mortality (I.A.M.)	3
UP-1984	4
1983 I.A.M.	5
1983 G.A.M.	6
1983 G.A.M. (solely per Rev. Rul. 95-28)	7
UP-1994 8	8
Other	9
None	0
Type of Amortization Base	Code
Experience gain or loss	1
Shortfall gain or loss	2
Change in unfunded liability due to plan amendment	3
Change in unfunded liability due to change in actuarial assumptions	4
Change in unfunded liability due to change in actuarial cost method	5
Waiver of the minimum funding standard	6
Switchback from alternative funding standard account	7
Initial unfunded liability (for new plan)	8
155% current liability full funding limitation base	9
Code Method or Rule	Code
Shortfall method	1
Alternative funding standard account (AFSA)	2
Shortfall method used with AFSA	3
Plan is in reorganization status	4
Shortfall method used when in reorganization status	5

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Welfare Form 5500

Welfare Benefit Features	Code
Health (other than dental or vision)	4A
Life insurance	4B
Supplemental unemployment	4C
Dental	4D
Vision	4E
Temporary disability (accident and sickness)	4F
Prepaid legal	4G
Long-term disability	4H
Severance pay	4I
Apprenticeship and training	4J
Scholarship (funded)	4K
Death benefits (include travel accident but not life insurance)	4L
Taft-Hartley Financial Assistance for Employees Housing Expenses	4P
Other	4Q
Unfunded, fully insured, or combination unfunded/insured welfare plan that will not file a Form 5500 for next plan year pursuant to 29 CFR 2520.104-20.	4R
Unfunded, fully insured, or combination unfunded/insured welfare plan that stopped filing form 5500s in an earlier plan year pursuant to 29 CFR 2520.104-20.	4S
10 or more employer plan under Code section 419A(f)(6).	4T
Collectively bargained welfare benefit arrangement under Code section 419A(f)(5).	4U

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Schedule A

Type of Organization	Code
Banking, Savings & Loan Association, Credit Union or other similar financial institution	1
Trust Company	2
Insurance Agent or Broker	3
Agent or Broker other than insurance	4
Third party administrator	5
Investment Company/Mutual Fund	6
Investment Manager/Adviser	7
Labor Union	8
Foreign entity (e.g., an agent or broker, bank, insurance company, etc., not operating within the jurisdictional boundaries of the United States)	9
Other	0

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Schedule C

Service	Code
Accounting (including auditing)	10
Actuarial	11
Contract Administrator	12
Administration	13
Brokerage (real estate)	14
Brokerage (stocks, bonds, commodities)	15
Computing, tabulating, ADP, etc.	16
Consulting (general)	17
Custodial (securities)	18
Insurance agents and brokers	19
Investment advisory	20
Investment management	21
Legal	22
Printing and duplicating	23
Recordkeeping	24
Trustee (individual)	25
Trustee (corporate)	26
Pension insurance advisor	27
Valuation services (appraisals, asset valuations, etc.)	28
Investment evaluations	29
Medical	30
Legal services to participants	31
Other (specify)	99

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Schedule D

Type of entity	Enter in (d)
Master Trust Investment Account (MTIA)	M
Common/Collective Trust (CCT)	C
Pooled Separate Account (PSA)	P
Group Insurance Arrangement	G
Investment Entity (103-12 IE)	E

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2003 Codes

Pension Form 5500

Defined Benefit Pension Features	Code
Benefits are primarily pay related	1A
Benefits are primarily flat dollar (includes dollars per year of service)	1B
Cash balance or similar plan - Plan has a "cash balance" formula. For this purpose, a "cash balance" formula is a benefit formula in a defined benefit plan by whatever name (e.g., personal account plan, pension equity plan, life cycle plan, cash account plan, etc.) that rather than, or in addition to, expressing the accrued benefit as a life annuity commencing at normal retirement age, defines benefits for each employee in terms more common to a defined contribution plan such as a single sum distribution amount (e.g., 10 percent of final average pay times years of service, or the amount of the employee's hypothetical account balance).	1C
Floor-offset plan - Plan benefits are subject to offset for retirement benefits provided by an employer-sponsored defined contribution plan.	1D
Code section 401(h) arrangement - Plan contains separate accounts under Code section 401(h) to provide employee health benefits.	1E
Code section 414(k) arrangement - Benefits are based partly on the balance of the separate account of the participant (also include appropriate defined contribution pension feature codes).	1F
Covered by PBGC - Plan is covered under the PBGC insurance program (see ERISA section 4021).	1G
Plan covered by PBGC that was terminated and closed out for PBGC purposes - Before the end of the plan year (or a prior plan year), (1) the plan terminated in a standard (or distress) termination and completed the distribution of plan assets in satisfaction of all benefit liabilities (or all ERISA Title IV benefits for distress termination); or (2) a trustee was appointed for a terminated plan pursuant to ERISA section 4042.	1H
Defined Contribution Pension Features	Code
Age/Service Weighted or New Comparability or Similar Plan - Age/Service Weighted Plan: Allocations are based on age, service, or age and service. New Comparability or Similar Plan: Allocations are based on participant classifications and a classification(s) consists entirely or predominantly of highly compensated employees; or the plan provides an additional allocation rate on compensation above a specified threshold, and the theshold or additional rate allowed under the permitted disparity rules of section 401(l)	2A
Target benefit plan	2B
Money purchase (other than target benefit)	2C
Offset plan - Plan benefits are subject to offset for retirement benefits provided in another plan or arrangement of the employer.	2D
Profit-sharing	2E
ERISA section 404(c) Plan - This plan, or any part of it is intended to meet the conditions of 29 CFR 2550.404c-1.	2F
Total participant-directed account plan - Participants have the opportunity to direct the investment of all the assets allocated to their individual accounts, regardless of whether 29 CFR 2550.404c-1 is intended to be met.	2G
Partial participant-directed account plan - Participants have the opportunity to direct the investment of a portion of the assets allocated to their individual accounts, regardless of whether 29 CFR 2550.404c-1 is intended to be met.	2H
Stock bonus	2I
Code section 401(k) feature - A cash or deferred arrangement described in Code section 401(k) that is part of a qualified defined contribution plan that provides for an election by employees to defer part of their compensation or receive these amounts in cash.	2J
Code section 401(m) arrangement - Employee contributions are allocated to separate accounts under the plan or employer contributions are based, in whole or in part, on employee deferrals or contribtions to the plan. Not applicable if plan is 401(k) plan with only QNECs and/or QMACs. Also not applicable if Code section 403(b)(1), 403(b)(7) or 408 arrangements/accounts/annuities.	2K
Code section 403(b)(1) arrangement - See Limited Pension Plan Reporting instructions for Code section 403(b)(1) arrangements for certain exempt organizations.	2L
Code section 403(b)(7) accounts - See Limited Pension Plan Reporting instructions for Code section 403(b)(7) custodial accounts for regulated investment company stock for certain exempt organizations.	2M
Code section 408 accounts and annuities - See Limited Pension Plan Reporting instructions for pension plan utilizing individual Code section 408 retirement accounts or annuities as the funding vehicle for providing benefits.	2N
ESOP other than a leveraged ESOP - A completed Schedule E must be attached to a Form 5500 filed for an Employee Stock Ownership Plan (ESOP).	2O
Leveraged ESOP - An ESOP that acquires employer securities with borrowed money or other debt-financing techniques. A completed Schedule E must be attached to a Form 5500 filed for an ESOP.	2P
The employer maintaining this ESOP is an S Corporation	2Q
Participant-directed brokerage accounts provided as an investment option under the plan.	2R
Other Pension Benefit Features	Code
Non-U.S. plan - Pension plan maintained outside the United States primarily for nonresident aliens.	3A
Plan covering Self-Employed individuals.	3B
Plan not intended to be qualified - A plan not intended to be qualified under Code sections 401, 403, or 408.	3C
Master plan - A pension plan that is made available by a sponsor for adoption by employers; that is the subject of a favorable opinion letter; and for which a single funding medium (for example, a trust or custodial account) is established for the joint use of all adopting employers.	3D
Prototype plan - A pension plan that is made available by a sponsor for adoption by employers; that is the subject of a favorable opinion or notification letter; and under which a seperate funding medium (for example, a seperate trust or custodial account) is established for the use of each adopting employer.	3E
Plan sponsor(s) received services of leased employees, as defined in Code section 414(n), during the plan year.	3F
One-participant plan - A plan without employees as defined in 29 CFR 2510.3-3(b).	3G
Plan sponsor(s) is (are) a member(s) of a controlled group (Code sections 414(b), (c), or (m)).	3H
Plan requiring that all or part of employer contributions be invested and held, at least for a limited period, in employer securities.	3I

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Pension Schedule B

Mortality Table	Code
1951 Group Annuity	1
1971 Group Annuity Mortality (G.A.M.)	2
1971 Individual Annuity Mortality (I.A.M.)	3
UP-1984	4
1983 I.A.M.	5
1983 G.A.M.	6
1983 G.A.M. (solely per Rev. Rul. 95-28)	7
UP-1994 8	8
Other	9
None	0
Type of Amortization Base	Code
Experience gain or loss	1
Shortfall gain or loss	2
Change in unfunded liability due to plan amendment	3
Change in unfunded liability due to change in actuarial assumptions	4
Change in unfunded liability due to change in actuarial cost method	5
Waiver of the minimum funding standard	6
Switchback from alternative funding standard account	7
Initial unfunded liability (for new plan)	8
155% current liability full funding limitation base	9
Code Method or Rule	Code
Shortfall method	1
Alternative funding standard account (AFSA)	2
Shortfall method used with AFSA	3
Plan is in reorganization status	4
Shortfall method used when in reorganization status	5

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Welfare Form 5500

Welfare Benefit Features	Code
Health (other than dental or vision)	4A
Life insurance	4B
Supplemental unemployment	4C
Dental	4D
Vision	4E
Temporary disability (accident and sickness)	4F
Prepaid legal	4G
Long-term disability	4H
Severance pay	4I
Apprenticeship and training	4J
Scholarship (funded)	4K
Death benefits (include travel accident but not life insurance)	4L
Taft-Hartley Financial Assistance for Employees Housing Expenses	4P
Other	4Q
Unfunded, fully insured, or combination unfunded/insured welfare plan that will not file a Form 5500 for next plan year pursuant to 29 CFR 2520.104-20.	4R
Unfunded, fully insured, or combination unfunded/insured welfare plan that stopped filing form 5500s in an earlier plan year pursuant to 29 CFR 2520.104-20.	4S
10 or more employer plan under Code section 419A(f)(6).	4T
Collectively bargained welfare benefit arrangement under Code section 419A(f)(5).	4U

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Schedule A

Type of Organization	Code
Banking, Savings & Loan Association, Credit Union or other similar financial institution	1
Trust Company	2
Insurance Agent or Broker	3
Agent or Broker other than insurance	4
Third party administrator	5
Investment Company/Mutual Fund	6
Investment Manager/Adviser	7
Labor Union	8
Foreign entity (e.g., an agent or broker, bank, insurance company, etc., not operating within the jurisdictional boundaries of the United States)	9
Other	0

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Schedule C

Service	Code
Accounting (including auditing)	10
Actuarial	11
Contract Administrator	12
Administration	13
Brokerage (real estate)	14
Brokerage (stocks, bonds, commodities)	15
Computing, tabulating, ADP, etc.	16
Consulting (general)	17
Custodial (securities)	18
Insurance agents and brokers	19
Investment advisory	20
Investment management	21
Legal	22
Printing and duplicating	23
Recordkeeping	24
Trustee (individual)	25
Trustee (corporate)	26
Pension insurance advisor	27
Valuation services (appraisals, asset valuations, etc.)	28
Investment evaluations	29
Medical	30
Legal services to participants	31
Other (specify)	99

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Schedule D

Type of entity	Enter in (d)
Master Trust Investment Account (MTIA)	M
Common/Collective Trust (CCT)	C
Pooled Separate Account (PSA)	P
Group Insurance Arrangement	G
Investment Entity (103-12 IE)	E

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2002 Codes

Pension Form 5500

Defined Benefit Pension Features	Code
Benefits are primarily pay related	1A
Benefits are primarily flat dollar (includes dollars per year of service)	1B
Cash balance or similar plan - Plan has a "cash balance" formula. For this purpose, a "cash balance" formula is a benefit formula in a defined benefit plan by whatever name (e.g., personal account plan, pension equity plan, life cycle plan, cash account plan, etc.) that rather than, or in addition to, expressing the accrued benefit as a life annuity commencing at normal retirement age, defines benefits for each employee in terms more common to a defined contribution plan such as a single sum distribution amount (e.g., 10 percent of final average pay times years of service, or the amount of the employee's hypothetical account balance).	1C
Floor-offset plan - Plan benefits are subject to offset for retirement benefits provided by an employer-sponsored defined contribution plan.	1D
Code section 401(h) arrangement - Plan contains separate accounts under Code section 401(h) to provide employee health benefits.	1E
Code section 414(k) arrangement - Benefits are based partly on the balance of the separate account of the participant (also include appropriate defined contribution pension feature codes).	1F
Covered by PBGC - Plan is covered under the PBGC insurance program (see ERISA section 4021).	1G
Plan covered by PBGC that was terminated and closed out for PBGC purposes - Before the end of the plan year (or a prior plan year), (1) the plan terminated in a standard (or distress) termination and completed the distribution of plan assets in satisfaction of all benefit liabilities (or all ERISA Title IV benefits for distress termination); or (2) a trustee was appointed for a terminated plan pursuant to ERISA section 4042.	1H
Defined Contribution Pension Features	Code
Age/Service Weighted or New Comparability or Similar Plan - Age/Service Weighted Plan: Allocations are based on age, service, or age and service. New Comparability or Similar Plan: Allocations are based on participant classifications and a classification(s) consists entirely or predominantly of highly compensated employees; or the plan provides an additional allocation rate on compensation above a specified threshold, and the theshold or additional rate allowed under the permitted disparity rules of section 401(l)	2A
Target benefit plan	2B
Money purchase (other than target benefit)	2C
Offset plan - Plan benefits are subject to offset for retirement benefits provided in another plan or arrangement of the employer.	2D
Profit-sharing	2E
ERISA section 404(c) Plan - This plan, or any part of it is intended to meet the conditions of 29 CFR 2550.404c-1.	2F
Total participant-directed account plan - Participants have the opportunity to direct the investment of all the assets allocated to their individual accounts, regardless of whether 29 CFR 2550.404c-1 is intended to be met.	2G
Partial participant-directed account plan - Participants have the opportunity to direct the investment of a portion of the assets allocated to their individual accounts, regardless of whether 29 CFR 2550.404c-1 is intended to be met.	2H
Stock bonus	2I
Code section 401(k) feature - A cash or deferred arrangement described in Code section 401(k) that is part of a qualified defined contribution plan that provides for an election by employees to defer part of their compensation or receive these amounts in cash.	2J
Code section 401(m) arrangement - Employee contributions are allocated to separate accounts under the plan or employer contributions are based, in whole or in part, on employee deferrals or contribtions to the plan. Not applicable if plan is 401(k) plan with only QNECs and/or QMACs. Also not applicable if Code section 403(b)(1), 403(b)(7) or 408 arrangements/accounts/annuities.	2K
Code section 403(b)(1) arrangement - See Limited Pension Plan Reporting instructions for Code section 403(b)(1) arrangements for certain exempt organizations.	2L
Code section 403(b)(7) accounts - See Limited Pension Plan Reporting instructions for Code section 403(b)(7) custodial accounts for regulated investment company stock for certain exempt organizations.	2M
Code section 408 accounts and annuities - See Limited Pension Plan Reporting instructions for pension plan utilizing individual Code section 408 retirement accounts or annuities as the funding vehicle for providing benefits.	2N
ESOP other than a leveraged ESOP - A completed Schedule E must be attached to a Form 5500 filed for an Employee Stock Ownership Plan (ESOP).	2O
Leveraged ESOP - An ESOP that acquires employer securities with borrowed money or other debt-financing techniques. A completed Schedule E must be attached to a Form 5500 filed for an ESOP.	2P
The employer maintaining this ESOP is an S Corporation	2Q
Participant-directed brokerage accounts provided as an investment option under the plan.	2R
Other Pension Benefit Features	Code
Non-U.S. plan - Pension plan maintained outside the United States primarily for nonresident aliens.	3A
Plan covering Self-Employed individuals.	3B
Plan not intended to be qualified - A plan not intended to be qualified under Code sections 401, 403, or 408.	3C
Master plan - A pension plan that is made available by a sponsor for adoption by employers; that is the subject of a favorable opinion letter; and for which a single funding medium (for example, a trust or custodial account) is established for the joint use of all adopting employers.	3D
Prototype plan - A pension plan that is made available by a sponsor for adoption by employers; that is the subject of a favorable opinion or notification letter; and under which a seperate funding medium (for example, a seperate trust or custodial account) is established for the use of each adopting employer.	3E
Plan sponsor(s) received services of leased employees, as defined in Code section 414(n), during the plan year.	3F
One-participant plan - A plan without employees as defined in 29 CFR 2510.3-3(b).	3G
Plan sponsor(s) is (are) a member(s) of a controlled group (Code sections 414(b), (c), or (m)).	3H

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Pension Schedule B

Mortality Table	Code
1951 Group Annuity	1
1971 Group Annuity Mortality (G.A.M.)	2
1971 Individual Annuity Mortality (I.A.M.)	3
UP-1984	4
1983 I.A.M.	5
1983 G.A.M.	6
1983 G.A.M. (solely per Rev. Rul. 95-28)	7
UP-1994 8	8
Other	9
None	0
Type of Amortization Base	Code
Experience gain or loss	1
Shortfall gain or loss	2
Change in unfunded liability due to plan amendment	3
Change in unfunded liability due to change in actuarial assumptions	4
Change in unfunded liability due to change in actuarial cost method	5
Waiver of the minimum funding standard	6
Switchback from alternative funding standard account	7
Initial unfunded liability (for new plan)	8
155% current liability full funding limitation base	9
Code Method or Rule	Code
Shortfall method	1
Alternative funding standard account (AFSA)	2
Shortfall method used with AFSA	3
Plan is in reorganization status	4
Shortfall method used when in reorganization status	5

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Welfare Form 5500

Welfare Benefit Features	Code
Health (other than dental or vision)	4A
Life insurance	4B
Supplemental unemployment	4C
Dental	4D
Vision	4E
Temporary disability (accident and sickness)	4F
Prepaid legal	4G
Long-term disability	4H
Severance pay	4I
Apprenticeship and training	4J
Scholarship (funded)	4K
Death benefits (include travel accident but not life insurance)	4L
Taft-Hartley Financial Assistance for Employees Housing Expenses	4P
Other	4Q
Unfunded, fully insured, or combination unfunded/insured welfare plan that will not file a Form 5500 for next plan year pursuant to 29 CFR 2520.104-20.	4R
Unfunded, fully insured, or combination unfunded/insured welfare plan that stopped filing form 5500s in an earlier plan year pursuant to 29 CFR 2520.104-20.	4S
10 or more employer plan under Code section 419A(f)(6).	4T

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Schedule A

Type of Organization	Code
Banking, Savings & Loan Association, Credit Union or other similar financial institution	1
Trust Company	2
Insurance Agent or Broker	3
Agent or Broker other than insurance	4
Third party administrator	5
Investment Company/Mutual Fund	6
Investment Manager/Adviser	7
Labor Union	8
Foreign entity (e.g., an agent or broker, bank, insurance company, etc., not operating within the jurisdictional boundaries of the United States)	9
Other	0

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Schedule C

Service	Code
Accounting (including auditing)	10
Actuarial	11
Contract Administrator	12
Administration	13
Brokerage (real estate)	14
Brokerage (stocks, bonds, commodities)	15
Computing, tabulating, ADP, etc.	16
Consulting (general)	17
Custodial (securities)	18
Insurance agents and brokers	19
Investment advisory	20
Investment management	21
Legal	22
Printing and duplicating	23
Recordkeeping	24
Trustee (individual)	25
Trustee (corporate)	26
Pension insurance advisor	27
Valuation services (appraisals, asset valuations, etc.)	28
Investment evaluations	29
Medical	30
Legal services to participants	31
Other (specify)	99

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Schedule D

Type of entity	Enter in (d)
Master Trust Investment Account (MTIA)	M
Common/Collective Trust (CCT)	C
Pooled Separate Account (PSA)	P
Group Insurance Arrangement	G
Investment Entity (103-12 IE)	E

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2001 Codes

Pension Form 5500

Defined Benefit Pension Features	Code
Benefits are primarily pay related	1A
Benefits are primarily flat dollar (includes dollars per year of service)	1B
Cash balance or similar plan - Plan has a "cash balance" formula. For this purpose, a "cash balance" formula is a benefit formula in a defined benefit plan by whatever name (e.g., personal account plan, pension equity plan, life cycle plan, cash account plan, etc.) that rather than, or in addition to, expressing the accrued benefit as a life annuity commencing at normal retirement age, defines benefits for each employee in terms more common to a defined contribution plan such as a single sum distribution amount (e.g., 10 percent of final average pay times years of service, or the amount of the employee's hypothetical account balance).	1C
Offset arrangement - Plan benefits are subject to offset for retirement benefits provided in another plan or arrangement of the employer.	1D
Code section 401(h) arrangement - Plan contains separate accounts under Code section 401(h) to provide employee health benefits.	1E
Code section 414(k) arrangement - Benefits are based partly on the balance of the separate account of the participant (also include appropriate defined contribution pension feature codes).	1F
Covered by PBGC - Plan is covered under the PBGC insurance program (see ERISA section 4021).	1G
Plan covered by PBGC that was terminated and closed out for PBGC purposes - Before the end of the plan year (or a prior plan year), (1) the plan terminated in a standard (or distress) termination and completed the distribution of plan assets in satisfaction of all benefit liabilities (or all ERISA Title IV benefits for distress termination); or (2) a trustee was appointed for a terminated plan pursuant to ERISA section 4042.	1H
Defined Contribution Pension Features	Code
Age/Service Weighted or New Comparability or Similar Plan - Age/Service Weighted Plan: Allocations are based on age, service, or age and service. New Comparability or Similar Plan: Allocations are based on participant classifications and a classification(s) consists entirely or predominantly of highly compensated employees; or the plan provides an additional allocation rate on compensation above a specified threshold, and the theshold or additional rate allowed under the permitted disparity rules of section 401(l)	2A
Target benefit plan	2B
Money purchase (other than target benefit)	2C
Offset plan - Plan benefits are subject to offset for retirement benefits provided in another plan or arrangement of the employer.	2D
Profit-sharing	2E
ERISA section 404(c) Plan - This plan, or any part of it is intended to meet the conditions of 29 CFR 2550.404c-1.	2F
Total participant-directed account plan - Participants have the opportunity to direct the investment of all the assets allocated to their individual accounts, regardless of whether 29 CFR 2550.404c-1 is intended to be met.	2G
Partial participant-directed account plan - Participants have the opportunity to direct the investment of a portion of the assets allocated to their individual accounts, regardless of whether 29 CFR 2550.404c-1 is intended to be met.	2H
Stock bonus	2I
Code section 401(k) feature - A cash or deferred arrangement described in Code section 401(k) that is part of a qualified defined contribution plan that provides for an election by employees to defer part of their compensation or receive these amounts in cash.	2J
Code section 401(m) arrangement - Employee contributions are allocated to separate accounts under the plan or employer contributions are based, in whole or in part, on employee deferrals or contribtions to the plan. Not applicable if plan is 401(k) plan with only QNECs and/or QMACs. Also not applicable if Code section 403(b)(1), 403(b)(7) or 408 arrangements/accounts/annuities.	2K
Code section 403(b)(1) arrangement - See instructions for Code section 403(b)(1) arrangements for certain exempt organizations.	2L
Code section 403(b)(7) accounts - See instructions for Code section 403(b)(7) custodial accounts for regulated investment company stock for certain exempt organizations.	2M
Code section 408 accounts and annuities - See the instructions for pension plan utilizing individual Code section 408 retirement accounts or annuities as the funding vehicle for providing benefits.	2N
ESOP other than a leveraged ESOP - A completed Schedule E must be attached to a Form 5500 filed for an Employee Stock Ownership Plan (ESOP).	2O
Leveraged ESOP - An ESOP that acquires employer securities with borrowed money or other debt-financing techniques. A completed Schedule E must be attached to a Form 5500 filed for an ESOP.	2P
The employer maintaining this ESOP is an S Corporation	2Q
Participant-directed brokerage accounts provided as an investment option under the plan.	2R
Other Pension Benefit Features	Code
Non-U.S. plan - Pension plan maintained outside the United States primarily for nonresident aliens.	3A
Plan covering Self-Employed individuals.	3B
Plan not intended to be qualified - A plan not intended to be qualified under Code sections 401, 403, or 408.	3C
Master plan - A pension plan that is made available by a sponsoring organization for adoption by employers; that is the subject of a favorable opinion letter under Revenue Procedure 89-9, 1989-1 C.B. 780, as modified by Rev. Proc. 90-21, 1990-1 C.B. 499; and for which a single funding medium (for example, a trust or custodial account) is established for the joint use of all adopting employers.	3D
Prototype plan - A pension plan that is made available by a sponsoring organization for adoption by employers; that is the subject of a favorable opinion letter under Revenue Procedures 90-21, 1990-1 C.B. 780, as modified by Rev. Proc. 90-21, 1990-1 C.B. 499; and under which a separate funding medium (for example, a separate trust or custodial account) is established for each adopting employer. See the preceding paragraph regarding the meaning of "sponsoring organization."	3E
Plan sponsor(s) received services of leased employees, as defined in Code section 414(n), during the plan year.	3F
One-participant plan - A plan without employees as defined in 29 CFR 2510.3-3(b).	3G
Plan sponsor(s) is (are) a member(s) of a controlled group (Code sections 414(b), (c), or (m)).	3H

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Pension Schedule B

Mortality Table	Code
1951 Group Annuity	1
1971 Group Annuity Mortality (G.A.M.)	2
1971 Individual Annuity Mortality (I.A.M.)	3
UP-1984	4
1983 I.A.M.	5
1983 G.A.M.	6
1983 G.A.M. (solely per Rev. Rul. 95-28)	7
UP-1994 8	8
Other	9
None	0
Type of Amortization Base	Code
Experience gain or loss	1
Shortfall gain or loss	2
Change in unfunded liability due to plan amendment	3
Change in unfunded liability due to change in actuarial assumptions	4
Change in unfunded liability due to change in actuarial cost method	5
Waiver of the minimum funding standard	6
Switchback from alternative funding standard account	7
Initial unfunded liability (for new plan)	8
155% current liability full funding limitation base	9
Code Method or Rule	Code
Shortfall method	1
Alternative funding standard account (AFSA)	2
Shortfall method used with AFSA	3
Plan is in reorganization status	4
Shortfall method used when in reorganization status	5

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Form 5500

Welfare

Welfare Benefit Features	Code
Health (other than dental or vision)	4A
Life insurance	4B
Supplemental unemployment	4C
Dental	4D
Vision	4E
Temporary disability (accident and sickness)	4F
Prepaid legal	4G
Long-term disability	4H
Severance pay	4I
Apprenticeship and training	4J
Scholarship (funded)	4K
Death benefits (include travel accident but not life insurance)	4L
Other	4Q
Unfunded, fully insured, or combination unfunded/insured welfare plan that will not file a Form 5500 for next plan year pursuant to 29 CFR 2520.104-20.	4R
Unfunded, fully insured, or combination unfunded/insured welfare plan that stopped filing form 5500s in an earlier plan year pursuant to 29 CFR 2520.104-20.	4S

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Schedule A

Type of Organization	Code
Banking, Savings & Loan Association, Credit Union or other similar financial institution	1
Trust Company	2
Insurance Agent or Broker	3
Agent or Broker other than insurance	4
Third party administrator	5
Investment Company/Mutual Fund	6
Investment Manager/Adviser	7
Labor Union	8
Foreign entity (e.g., an agent or broker, bank, insurance company, etc., not operating within the jurisdictional boundaries of the United States)	9
Other	0

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Schedule C

Service	Code
Accounting (including auditing)	10
Actuarial	11
Contract Administrator	12
Administration	13
Brokerage (real estate)	14
Brokerage (stocks, bonds, commodities)	15
Computing, tabulating, ADP, etc.	16
Consulting (general)	17
Custodial (securities)	18
Insurance agents and brokers	19
Investment advisory	20
Investment management	21
Legal	22
Printing and duplicating	23
Recordkeeping	24
Trustee (individual)	25
Trustee (corporate)	26
Pension insurance advisor	27
Valuation services (appraisals, asset valuations, etc.)	28
Investment evaluations	29
Medical	30
Legal services to participants	31
Other (specify)	99

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Schedule D

Type of entity	Enter in (d)
Master Trust Investment Account (MTIA)	M
Common/Collective Trust (CCT)	C
Pooled Separate Account (PSA)	P
Investment Entity (103-12 IE)	E

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2000 Codes

Form 5500

Defined Benefit Pension Features	Code
Benefits are primarily pay related	1A
Benefits are primarily flat dollar (includes dollars per year of service)	1B
Cash balance or similar plan - Plan has a "cash balance" formula. For this purpose, a "cash balance" formula is a benefit formula in a defined benefit plan by whatever name (e.g., personal account plan, pension equity plan, life cycle plan, cash account plan, etc.) that rather than, or in addition to, expressing the accrued benefit as a life annuity commencing at normal retirement age, defines benefits for each employee in terms more common to a defined contribution plan such as a single sum distribution amount (e.g., 10 percent of final average pay times years of service, or the amount of the employee's hypothetical account balance).	1C
Offset arrangement - Plan benefits are subject to offset for retirement benefits provided in another plan or arrangement of the employer.	1D
Code section 401(h) arrangement - Plan contains separate accounts under Code section 401(h) to provide employee health benefits.	1E
Code section 414(k) arrangement - Benefits are based partly on the balance of the separate account of the participant (also include appropriate defined contribution pension feature codes).	1F
Covered by PBGC - Plan is covered under the PBGC insurance program (see ERISA section 4021).	1G
Plan covered by PBGC that was terminated and closed out for PBGC purposes - Before the end of the plan year (or a prior plan year), (1) the plan terminated in a standard (or distress) termination and completed the distribution of plan assets in satisfaction of all benefit liabilities (or all ERISA Title IV benefits for distress termination); or (2) a trustee was appointed for a terminated plan pursuant to ERISA section 4042.	1H
Defined Contribution Pension Features	Code
Allocations based upon age, service, or age and service	2A
Target benefit plan	2B
Money purchase (other than target benefit)	2C
Offset plan - Plan benefits are subject to offset for retirement benefits provided in another plan or arrangement of the employer.	2D
Profit-sharing	2E
ERISA section 404(c) Plan - This plan, or any part of it is intended to meet the conditions of 29 CFR 2550.404c-1.	2F
Total participant-directed account plan - Participants have the opportunity to direct the investment of all the assets allocated to their individual accounts, regardless of whether 29 CFR 2550.404c-1 is intended to be met.	2G
Partial participant-directed account plan - Participants have the opportunity to direct the investment of a portion of the assets allocated to their individual accounts, regardless of whether 29 CFR 2550.404c-1 is intended to be met.	2H
Stock bonus	2I
Code section 401(k) feature - A cash or deferred arrangement described in Code section 401(k) that is part of a qualified defined contribution plan that provides for an election by employees to defer part of their compensation or receive these amounts in cash.	2J
Code section 401(m) arrangement - Employee contributions are allocated to separate accounts under the plan or employer contributions are based, in whole or in part, on employee deferrals or contribtions to the plan. Not applicable if plan is 401(k) plan with only QNECs and/or QMACs. Also not applicable if Code section 403(b)(1), 403(b)(7) or 408 arrangements/accounts/annuities.	2K
Code section 403(b)(1) arrangement - See instructions for Code section 403(b)(1) arrangements for certain exempt organizations.	2L
Code section 403(b)(7) accounts - See instructions for Code section 403(b)(7) custodial accounts for regulated investment company stock for certain exempt organizations.	2M
Code section 408 accounts and annuities - See the instructions for pension plan utilizing individual Code section 408 retirement accounts or annuities as the funding vehicle for providing benefits.	2N
ESOP other than a leveraged ESOP - A completed Schedule E must be attached to a Form 5500 filed for an Employee Stock Ownership Plan (ESOP).	2O
Leveraged ESOP - An ESOP that acquires employer securities with borrowed money or other debt-financing techniques. A completed Schedule E must be attached to a Form 5500 filed for an ESOP.	2P
Other Pension Benefit Features	Code
Non-U.S. plan - Pension plan maintained outside the United States primarily for nonresident aliens.	3A
Plan covering Self-Employed individuals.	3B
Plan not intended to be qualified - A plan not intended to be qualified under Code sections 401, 403, or 408.	3C
Master plan - A pension plan that is made available by a sponsoring organization for adoption by employers; that is the subject of a favorable opinion letter under Revenue Procedure 89-9, 1989-1 C.B. 780, as modified by Rev. Proc. 90-21, 1990-1 C.B. 499; and for which a single funding medium (for example, a trust or custodial account) is established for the joint use of all adopting employers.	3D
Prototype plan - A pension plan that is made available by a sponsoring organization for adoption by employers; that is the subject of a favorable opinion letter under Revenue Procedures 90-21, 1990-1 C.B. 780, as modified by Rev. Proc. 90-21, 1990-1 C.B. 499; and under which a separate funding medium (for example, a separate trust or custodial account) is established for each adopting employer. See the preceding paragraph regarding the meaning of "sponsoring organization."	3E
Plan sponsor(s) received services of leased employees, as defined in Code section 414(n) during the plan year.	3F
One-participant plan - A plan without employees as defined in 29 CFR 2510.3-3(b).	3G
Plan sponsor(s) is (are) a member(s) of a controlled group (Code sections 414(b), (c), or (m)).	3H
Welfare Benefit Features	Code
Health (other than dental or vision)	4A
Life Insurance	4B
Supplemental Unemployment	4C
Dental	4D
Vision	4E
Temporary Disability (accident and sickness)	4F
Prepaid legal	4G
Long-term disability	4H
Severance Pay	4I
Apprenticeship and Training	4J
Scholarship (funded)	4K
Death benefits (include travel accident but not life insurance)	4L
Other	4Q
Unfunded, fully insured, or combination unfunded/insured welfare plan that will not file a Form 5500 for next year pursuant to 29 CFR 2520.104-20.	4R
Unfunded, fully insured, or combination unfunded/insured welfare plan that stopped filing form 5500s in an earlier plan pursuant to 29 CFR 2520.104-20.	4S

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Schedule A

Type of Organization	Code
Banking, Savings & Loan Association, Credit Union or other similar financial institution	1
Trust Company	2
Insurance Agent or Broker	3
Agent or Broker other than insurance	4
Third party administrator	5
Investment Company/Mutual Fund	6
Investment Manager/Adviser	7
Labor Union	8
Foreign entity (e.g., an agent or broker, bank, insurance company, etc., not operating within the jurisdictional boundaries of the United States)	9
Other	0

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Schedule B

Mortality Table	Code
1951 Group Annuity	1
1971 Group Annuity Mortality (G.A.M.)	2
1971 Individual Annuity Mortality (I.A.M.)	3
UP-1984	4
1983 I.A.M.	5
1983 G.A.M.	6
1983 G.A.M. (solely per Rev. Rul. 95-28)	7
UP-1994 8	8
Other	9
None	0
Type of Amortization Base	Code
Experience gain or loss	1
Shortfall gain or loss	2
Change in unfunded liability due to plan amendment	3
Change in unfunded liability due to change in actuarial assumptions	4
Change in unfunded liability due to change in actuarial cost method	5
Waiver of the minimum funding standard	6
Switchback from alternative funding standard account	7
Initial unfunded liability (for new plan)	8
155% current liability full funding limitation base	9
Code Method or Rule	Code
Shortfall method	1
Alternative funding standard account (AFSA)	2
Shortfall method used with AFSA	3
Plan is in reorganization status	4
Shortfall method used when in reorganization status	5

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Schedule C

Service	Code
Accounting (including auditing)	10
Actuarial	11
Contract Administrator	12
Administration	13
Brokerage (real estate)	14
Brokerage (stocks, bonds, commodities)	15
Computing, tabulating, ADP, etc.	16
Consulting (general)	17
Custodial (securities)	18
Insurance agents and brokers	19
Investment advisory	20
Investment management	21
Legal	22
Printing and duplicating	23
Recordkeeping	24
Trustee (individual)	25
Trustee (corporate)	26
Pension insurance advisor	27
Valuation services (appraisals, asset valuations, etc.)	28
Investment evaluations	29
Medical	30
Legal services to participants	31
Other (specify)	99

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Schedule D

Type of entity	Enter in (d)
Master Trust Investment Account (MTIA)	M
Common/Collective Trust (CCT)	C
Pooled Separate Account (PSA)	P
Investment Entity (103-12 IE)	E

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