This type of plan does not have to file if it has fewer than 100 participants and is unfunded, fully insured, or a combination of insured and unfunded.
What is a small welfare benefit plan?
(2014 Form 5500 Instructions, p. 3)
100
This is the date when the Form 5500/5500-SF must be filed for a plan unless an extension was filed.
What is the last day of the seventh calendar month after the ?plan year end date?
(2014 Form 5500 Instructions, p. 4)
100
These are the two options a filer has to prepare the Form 5500/5500-SF electronically.
What is IFILE or government-approved software?
(2014 Form 5500 Instructions, p. 5)
100
This is used to determine if a plan files as a “large plan” or a “small plan.”
What is the number of participants at the beginning of the plan year?
(2014 Form 5500 Instructions, p. 7)
100
This is the form filed with the IRS to request an Employer ID Number (EIN) if the employer/plan sponsor does not yet have one.
What is Form SS-4?
(2014 Form 5500 Instructions, p. 16)
200
This type of plan is usually maintained by non-profit or educational organizations and must file a Form 5500, or 5500-SF if eligible.
What is a 403(b) Plan?
(2014 Form 5500 Instructions, p. 3)
200
This the “Application for Extension of Time to File Certain Employee Plan Returns.”
What is the Form 5558?
(2014 Form 5500 Instructions, p. 4)
200
This is the number where filers can call for telephone assistance when filling out their ?Form 5500.
What is 1-866-GO-EFAST (463-3278)?
(2014 Form 5500 Instructions, p. 6)
200
This is the schedule used to report actuarial information for a single-employer defined benefit plan.
What is Schedule SB?
(2014 Form 5500 Instructions, p. 12 & 63)
200
This is any fund or account that receives, holds, transmits or invests plan assets other than an account or policy of an insurance company.
What is a trust?
(2014 Form 5500 Instructions, p. 18)
300
This type of plan does not file a Form 5500, but must file a Form 5500-EZ with the IRS, or the 5500-SF electronically if eligible.
What is a “One Participant Plan”?
(2014 Form 5500 Instructions, p. 3)
300
This is the time by which the Form 5500 must be filed on the due date.
What is midnight in the plan administrator’s time zone?
(Electronic EFAST2 FAQ #35a)
300
This must be filed to correct errors and/or omissions in a previously-filed annual return/report.
What is an amended return?
(2014 Form 5500 Instructions, p. 6)
300
This is the schedule used to report financial information for a small plan that holds plan assets in a trust.
What is Schedule I?
(2014 Form 5500 Instructions, p. 12 & 43)
300
This is the line of Form 5500 where plan characteristic codes are entered that describe the benefits provided under the plan.
What is Line 8?
(2014 Form 5500 Instructions, p. 17, 19-20)
400
This type of plan may be treated for annual reporting purposes as an unfunded welfare plan if it meets the requirements of DOL Technical Release 92-01, etc.
What is a welfare benefit plan with employee contributions that is associated with a cafeteria plan under Code Section 125?
(2014 Form 5500 Instructions, p. 3)
400
This is the box checked if a filer is affected by a Presidentially-declared disaster and an announcement has been made by the IRS granting additional time to file.
What is Line D, “special extension”?
(2014 Form 5500 Instructions, p. 4)
400
If this person does not sign, the Form 5500 is subject to rejection and civil penalties under Title I of ERISA.
What is the Plan Administrator?
(2014 Form 5500 Instructions, p. 6)
400
This schedule must be filed if the answer to Schedule H, Line 4b, 4c, or 4d are answered “yes.”
What is What is Schedule G?
(2014 Form 5500 Instructions, p. 12 & 31)
400
This is the part of Schedule A the filer would fill out if an insurance company refuses to provide information necessary to complete the Schedule A.
What is Schedule A, Part IV?
(2014 Form 5500 Instructions, p. 23)
500
The filing requirement for this type of plan was suspended as per IRS Notice 2002-24.
What is a Fringe Benefit plan?
500
This is the program that facilitates voluntary compliance by plan administrators who are delinquent in filing annual reports.
What is the Delinquent Filer Voluntary Compliance Program (DFVCP)?
(2014 Form 5500 Instructions, p. 5)
500
These are the government agencies who may review in detail any filing after it is received by EFAST2.
What are the DOL, IRS, and PBGC?
(2014 Form 5500 Instructions, p. 5)
500
This schedule must be attached for a large pension or welfare plan, an MTIA, a 103-12 IE, or a GIA to report certain information concerning service providers.
What is What is the Schedule C?
(2014 Form 5500 Instructions, p. 24)
500
If this line is checked “yes,” the filer must attach a “Schedule of Assets (Held at End of Year)” and/or “Schedule of Assets (Acquired and Disposed of Within Year).”
What is Schedule H, Line 4i?
(2014 Form 5500 Instructions, p. 40)