5500 Preparer's Manual: 2004 Plan Years

This definitive single-volume reference helps you handle the required annual Form 5500 filings for both pension benefits and welfare benefit plans. 5500 Preparer's Manual is the best resource available for preparing your 5500 filing confidently and correctly. You will save time and effort, as well as keep in compliance with clearly explained, complete guidance on:

Filing requirements - who must file, when to file, what attachments to include with your filing
How to handle special situations - applications for extensions, treatment of prohibited transactions, terminated plans, rejected returns
Nondiscrimination rules - including testing, top-heavy rules, permitted disparity, compensation, and 415 limits