Form 5500 Issued for the 2005 Plan Year
Rev. 11/10/05, E-mail Alert 2005-22

Three significant modifications have been made to Form 5500 (Annual Return/Report of Employee Benefit Plan) for the 2005 plan year: Schedule T (Qualified Pension Plan Coverage Information) is no longer required; the instructions for the Schedule A (Insurance Information) reflect EBSA guidance issued earlier this year on the reporting of insurance fees and commissions; and Schedule B (Actuarial Information) and its instructions improve the reporting of investment returns, actuarial assumptions, and the summary of eligibility and benefit provisions used in plan valuations.

Click here for the 2005 Plan Year Form 5500 Instructions which includes a detailed list of changes on page 2.

Click here for the DOL's Form 5500 webpage.