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Instructions for Form 5330 2006 Tax Year

This is archived information that pertains only to the 2006 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.

Index

This is archived information that pertains only to the 2006 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.

A

Amended return, Claim for Refund or Credit/Amended Return, Required disclosure. Lines 13a through 13c.
Amount involved, Prohibited allocations of securities in an S corporation.

C

Claim for refund, Claim for Refund or Credit/Amended Return

D

Disqualified benefit, funded welfare plans, Part I — Summary of Taxes Due
Disqualified person, Schedule of Other Participating Disqualified Persons and Description of Correction
Due dates,

E

Eligible investment advice arrangement, Prohibited Transactions and Investment Advice
Employer reversion, Tax on Reversion of Qualified Plan Assets to an Employer
Entity manager, Line 5b. Section 4965 - Prohibited Tax Shelter Transactions.
ESOP, Prohibited allocations for ESOP or worker-owned cooperative.
Prohibited allocations, Line 5a. Section 4979A - Tax on Certain Prohibited Allocations of Qualified ESOP Securities.
ESOP dispositions, Line 4a and 4b. Section 4978 and 4978A - Tax on Certain ESOP Dispositions., Section 4978., Section 4978A.
Excess contributions
403(b)(7) plans, Tax on Excess Contributions to Section 403(b)(7)(A) Custodial Accounts
Section 4979, Tax on Excess Contributions to Certain Plans
Excise tax due dates, , Part I — Summary of Taxes Due, Line 4a and 4b. Section 4978 and 4978A - Tax on Certain ESOP Dispositions.
Extension, Extension.

F

Form 5558, Extension.
Form 8886-T, Required disclosure. Lines 13a through 13c.
Funded welfare plans, Part I — Summary of Taxes Due

I

Interest, Interest.
Investment advice, Prohibited Transactions and Investment Advice

L

Late filing, Penalty for late filing of return.
Interest, Interest.
Penalty, Penalty for late filing of return.
Late payment, Penalty for late payment of tax.
Liquidity shortfall, Tax on Failure to Pay Liquidity Shortfall
Additional tax, Additional tax for failure to correct liquidity shortfall.
Listed transaction, Line 5b. Section 4965 - Prohibited Tax Shelter Transactions.

M

Minimum funding standards, failure, Tax on Failure To Meet Minimum Funding Standards

N

Nonallocation period, Prohibited allocations for ESOP or worker-owned cooperative.
Nonallocation year, Prohibited allocations of securities in an S corporation.
Nondeductible employer contributions, Part II (Section 4972)
Exception, defined benefit plan, Defined benefit plans exception.
Exception, defined contribution plan, Defined contribution plans exception.
Nondeductible contributions, Nondeductible contributions.
Qualified plan, Section 4972.
Notice of significant reduction in future accruals, Tax on Failure to Provide Notice of Significant Reduction in Future Accruals
Applicable individual, Tax on Failure to Provide Notice of Significant Reduction in Future Accruals

P

Payment of taxes, Required disclosure. Lines 13a through 13c.
Penalty, Interest., Penalty for late filing of return.
Late payment, Penalty for late payment of tax.
Private delivery services, Private delivery services.
Prohibited allocation
Disqualified person, Prohibited allocations of securities in an S corporation.
ESOP, Line 5a. Section 4979A - Tax on Certain Prohibited Allocations of Qualified ESOP Securities., Prohibited allocations for ESOP or worker-owned cooperative.
Nonallocation period, Prohibited allocations for ESOP or worker-owned cooperative.
S corporation, Prohibited allocations of securities in an S corporation.
Synthetic equity, Prohibited allocations of securities in an S corporation.
Worker-owned cooperative, Prohibited allocations for ESOP or worker-owned cooperative.
Prohibited reportable transaction, Line 5b. Section 4965 - Prohibited Tax Shelter Transactions.
Prohibited tax shelter transaction, Line 5b. Section 4965 - Prohibited Tax Shelter Transactions.
Entity manager, Line 5b. Section 4965 - Prohibited Tax Shelter Transactions.
Required disclosure, Required disclosure. Lines 13a through 13c.
Prohibited transaction, Tax on Prohibited Transactions
Correcting, Correcting certain prohibited transactions.
Correction period, Correcting certain prohibited transactions.
Definition, Prohibited transaction.
Disqualified person, Disqualified person.
Exemptions, Exemptions.
Failure to correct, Additional tax for failure to correct the prohibited transaction (Section 4975(b)).
Investment advice, Prohibited Transactions and Investment Advice
Purpose of form, Purpose of Form

Q

Qualified ESOP securities, Line 5a. Section 4979A - Tax on Certain Prohibited Allocations of Qualified ESOP Securities.

R

Required disclosure
Prohibited tax shelter transaction, Required disclosure. Lines 13a through 13c.
Reversion of qualified plan assets, Tax on Reversion of Qualified Plan Assets to an Employer
Qualified plan, Tax on Reversion of Qualified Plan Assets to an Employer
Terminated defined benefit plan, Terminated defined benefit plan.

S

S corporations
Prohibited allocations, Prohibited allocations of securities in an S corporation.
Section 403(b) plan, Tax on Excess Contributions to Section 403(b)(7)(A) Custodial Accounts
Section 4965, Line 5b. Section 4965 - Prohibited Tax Shelter Transactions.
Section 4971(a), Part VI (Section 4971(a) and (b))
Section 4971(b), Part VI (Section 4971(a) and (b))
Section 4971(f), Part XI (Section 4971(f))
Section 4972, Part II (Section 4972)
Section 4973(a)(3), Part III (Section 4973(a)(3))
Section 4975, Part IV (Section 4975)
Section 4976, Part I — Summary of Taxes Due
Section 4977, Tax on Excess Fringe Benefits
Section 4978, Section 4978.
Section 4978A, Section 4978A.
Section 4979, Part VIII (Section 4979)
Section 4979A, Line 5a. Section 4979A - Tax on Certain Prohibited Allocations of Qualified ESOP Securities.
Section 4980, Part IX (Section 4980)
Section 4980F, Part X (Section 4980F)
Summary of taxes due, Part I — Summary of Taxes Due
Synthetic equity, Prohibited allocations of securities in an S corporation.
Amount involved, Prohibited allocations of securities in an S corporation.

T

Table of due dates,

W

When to file, When To File
Where to file, Where To File
Who must file, Who Must File
Worker-owned cooperative, Prohibited allocations for ESOP or worker-owned cooperative.

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