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December 19, 2008
Advance Copies of 2008 Form 5500 Available
Advance informational copies of the 2008 Form 550 annual return/report and related instructions were recently released by the Department of Labor’s Employee Benefits Security Administration (EBSA), the IRS, and the Pension Benefit Guaranty Corp. The advance copies, schedules, and instructions can be downloaded at (click on “Forms, Instructions and Publications”).

Changes to the Form 5500 are outlined under “Changes to Note” in the 2008 instructions. They include:

  • New actuarial schedules replace Schedule B (Actuarial Information); Schedule SB will now be used by single-employer and multiple-employer plans, and multiemployer and certain money purchase plans will use Schedule MB.
  • Multiemployer defined benefit pension plans generally must file additional information as attachments to the Schedule R (Retirement Plan Information).
  • Certain plans with less than 25 participants at the beginning of the plan year may continue using the voluntary simplified reporting option for the 2008 filings.

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