Guide to the Form 5500 Series : 2001 Edition for 2000 Plan Years

Employers use the Form 5500 to fulfill annual reporting requirements for their employee pension, welfare and fringe benefit plans. The Guide to the Form 5500 Series: 2001 Edition for 2000 Plan Years provides plan administrators concise, complete explanations of the forms, schedules, and instructions in the Form 5500 Series.

This 412-page softbound book walks filers step-by-step and line-by-line through the entire Form 5500 Series, explaining filing requirements under the ERISA Filing Acceptance System (EFAST), the 13 schedules that accompany the Form 5500, and Summary Annual Report (SAR) requirements. Also included in the Guide are blank copies of the form and all of its schedules, the original Department of Labor and Internal Revenue Service regulations and guidance on filing the Form 5500, and NAIC insurer codes.

Featured topics of the Guide include:
-- using attachments to the forms and schedules;
-- defining direct filing entities;
-- using plan characteristics codes; and
-- filing for short plan years, final returns and amended returns.

This year’s expanded edition includes more than 100 pages of new material -- an analysis of the new small plan audit rules that apply to plan years beginning after April 17, 2001, an expanded chapter on Schedule B and an annotated list of pertinent web sites. The Guide costs $134 and will be revised annually.