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Instructions for Form 5500 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.

Symbols

103-12 Investment Entity (103-12 IE), 103-12 Investment Entity (103-12 IE)
80-120 Participant Rule, (1) 80-120 Participant Rule:

A

About the Form 5500, About the Form 5500
Amended Return/Report, Amended Return/Report
Amendments, Part III - Amendments

C

Change in Plan Year, Change in Plan Year
Changes To Note for 2005, Changes To Note for 2006
Combination unfunded/insured welfare plan, Do Not File A Form 5500 For A Welfare Benefit Plan That Is Any Of The Following:
Common/Collective Trust (CCT), Common/Collective Trust (CCT) and Pooled Separate Account (PSA)
Coverage, Part IV - Coverage

D

Direct Filing Entity (DFE) - Who Must File, Direct Filing Entity (DFE)
Direct Filing Entity (DFE) Filing Requirements, Direct Filing Entity (DFE) Filing Requirements
Distribution, Part I - Distributions

E

EFAST Processing System, EFAST Processing System
EFAST Processing Tips, EFAST Processing Tips
Extension of Time To File, Extension of Time To File

F

Final Return/Report
Mergers/Consolidations, Final Return/Report
Pension and Welfare Plans That Terminated Without Distributing All Assets, Final Return/Report
Welfare Plans Still Liable To Pay Benefits, Final Return/Report
Financial Schedules, Financial Schedules
Form 5500 Completed by Pen, Form 5500 Completed by Pen
Form 5500 Completed by Typewriter, Form 5500 Completed by Typewriter
Form 5500 Completed by Using Computer Software, Form 5500 Completed by Using Computer Software
Form 5500 Schedules, Form 5500 Schedules
Fully insured welfare benefit plan, Do Not File A Form 5500 For A Welfare Benefit Plan That Is Any Of The Following:
Funding Information, Part II - Funding Information

G

Group Insurance Arrangement (GIA), Group Insurance Arrangement (GIA)

H

How To File, Section 4: How To File
How To Get Forms and Related Publications
Personal Computer, How To Get Forms and Related Publications
Telephone, How To Get Forms and Related Publications

I

Information Concerning Insurance Contract Coverage, Fees, and Commissions, Part I - Information Concerning Insurance Contract Coverage, Fees, and Commissions
Instructions for Schedule A
Who Must File, 2006 Instructions for Schedule A (Form 5500) Insurance Information
Instructions for Schedule B
Statement by Enrolled Actuary, 2006 Instructions for Schedule B (Form 5500) Actuarial Information
Who Must File, 2006 Instructions for Schedule B (Form 5500) Actuarial Information
Instructions for Schedule C
Who Must File, 2006 Instructions for Schedule C (Form 5500) Service Provider Information
Instructions for Schedule D
Who Must File, 2006 Instructions for Schedule D (Form 5500) DFE/Participating Plan Information
Instructions for Schedule E
Who Must File, 2006 Instructions for Schedule E (Form 5500) ESOP Annual Information
Instructions for Schedule G
Who Must File, 2006 Instructions for Schedule G (Form 5500) Financial Transaction Schedules
Instructions for Schedule H
Who Must File, 2006 Instructions for Schedule H (Form 5500) Financial Information
Instructions for Schedule I
Who Must File, 2006 Instructions for Schedule I (Form 5500) Financial Information - Small Plan
Instructions for Schedule R
Who Must File, 2006 Instructions for Schedule R (Form 5500) Retirement Plan Information
Instructions for Schedule SSA
Revising a Prior Report, 2006 Instructions for Schedule SSA (Form 5500) Annual Registration Statement Identifying Separated Participants With Deferred Vested Benefits
What To File, 2006 Instructions for Schedule SSA (Form 5500) Annual Registration Statement Identifying Separated Participants With Deferred Vested Benefits
When NOT to Report a Separated Participant, 2006 Instructions for Schedule SSA (Form 5500) Annual Registration Statement Identifying Separated Participants With Deferred Vested Benefits
When to Report a Separated Participant, 2006 Instructions for Schedule SSA (Form 5500) Annual Registration Statement Identifying Separated Participants With Deferred Vested Benefits
Who Must File, 2006 Instructions for Schedule SSA (Form 5500) Annual Registration Statement Identifying Separated Participants With Deferred Vested Benefits
Investment and Annuity Contract Information, Part II - Investment and Annuity Contract Information

L

Limited Pension Plan Reporting, Limited Pension Plan Reporting
Loans or Fixed Income Obligations in Default or Classified as Uncollectible, Part I - Loans or Fixed Income Obligations in Default or Classified as Uncollectible

M

Master Trust Investment Account (MTIA), Master Trust Investment Account (MTIA)

N

Nonexempt Transactions, Part III - Nonexempt Transactions
Nonexempt transactions, Nonexempt transactions
Notice To Terminated Accountant Or Enrolled Actuary, Part II - Termination Information on Accountants and Enrolled Actuaries

P

Paper and Electronic Filing, Paper and Electronic Filing
Party-in-Interest, Part III - Nonexempt Transactions, Party-in-Interest.
Penalties
Administrative, Penalties
Other, Penalties
Pension Benefit Plan - Who Must File, Pension Benefit Plan
Pension Benefit Plan Filing Requirements, Pension Benefit Plan Filing Requirements
Pension Benefit Schedules, Pension Benefit Schedules
Plan sponsor, Line 2a.
Pooled Separate Account (PSA), Common/Collective Trust (CCT) and Pooled Separate Account (PSA)
Private Delivery Service, Private Delivery Service
Processing Tips, EFAST Processing Tips

R

Reportable transaction, Line 4j.

S

Schedule of Reportable Transactions, Line 4j.
Securities acquisition loan, Lines 7 through 12.
Service Provider Information, Part I - Service Provider Information Line 1.
Short Plan Year Rule, (2) Short Plan Year Rule:
Signature and Date, Signature and Date
Small Plan Financial Information, Part I - Small Plan Financial Information
Special rule for certain participant-directed transactions, Line 4j.
Special Rules for Certain Plans of Partnerships and Wholly Owned Trades or Businesses, Special Rules for Certain Plans of Partnerships and Wholly Owned Trades or Businesses
Statement by Enrolled Actuary, Statement by Enrolled Actuary

T

Telephone Assistance, Telephone Assistance
Termination Information on Accountants and Enrolled Actuaries, Part II - Termination Information on Accountants and Enrolled Actuaries
Transactions During Plan Year, Part II - Transactions During Plan Year

U

Unfunded welfare benefit plan, Do Not File A Form 5500 For A Welfare Benefit Plan That Is Any Of The Following:

W

Welfare Benefit Contract Information, Part III - Welfare Benefit Contract Information
Welfare Benefit Plan - Who Must File, Welfare Benefit Plan
Welfare Benefit Plan Filing Requirements, Welfare Benefit Plan Filing Requirements
What To File, Section 5: What To File
When To File
DFEs other than GIAs, Section 2: When To File
Extensions, Section 2: When To File
Plans and GIAs, Section 2: When To File
Short Years, Section 2: When To File
When to Report a Separated Participant, When to Report a Separated Participant
Where To File, Section 3: Where To File
Who Must File, Section 1: Who Must File

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