Advance Information Copies of 2017 Form 5500 Series

• Form 5500 Annual Return/Report of Employee Benefit Plan
  • Instructions
  • IRS Information on Schedule R
• Form 5500-SF Annual Return/Report of Small Employee Benefit Plan
  • Instructions
  • IRS Information on Schedule R
• Schedule A -- Insurance Information
• Schedule C -- Service Provider Information
• Schedule D -- DFE/Participating Plan Information
• Schedule G -- Financial Transaction Schedules
• Schedule H -- Financial Information
• Schedule I -- Financial Information -- Small Plan
• Schedule MB -- Multiemployer Defined Benefit Plan and Certain Money Purchase Plan Actuarial Information
• Schedule R -- Retirement Plan Information
• Schedule SB -- Single-Employer Defined Benefit Plan Actuarial Information

Agencies Release Advance Copies of Form 5500 Annual Return/Report for 2017 "[EBSA], the IRS, and the [PBGC] today released advance informational copies of the 2017 Form 5500 annual return/report and related instructions. The 'Changes to Note' section of the 2017 instructions highlight important modifications to the Form 5500 and Form 5500-SF and their schedules and instructions. Modifications are as follows ...

• IRS-only questions that filers were not required to complete on the 2016 Form 5500 have been removed from the Form 5500, Form 5500-SF and Schedules ...
• The instructions for authorized service provider signatures have been updated to reflect the ability for service providers to sign electronic filings on the plan sponsor and Direct Filing Entity (DFE) lines ... in addition to signing on behalf of plan administrators.
• The instructions have been updated to reflect an increase in the maximum civil penalty amount assessable under [ERISA] section 502(c)(2) ...
• Line 4 of the Form 5500 and Form 5500-SF have been changed to provide a field for filers to indicate the name of the plan has changed....
• The instructions for line 6c have been updated to add mortality codes for several variants of the RP-2014 mortality table and to add a description of the mortality projection technique and scale to the Schedule MB, line 6 -- Statement of Actuarial Assumptions/Methods.
• Line 6c has been modified to add a new question for defined benefit plans that answer 'Yes' to the existing question about whether the plan is covered under the PBGC insurance program."