| 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 |
|
|
| 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 |
| 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 |
| 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 |
| 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 |
| 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 |
| 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 |
| 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 |
| 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 |
| 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 |
| 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 |
| 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 |