Table of Contents

• Instructions for Form 5500-SF - Introductory Material
  • EFAST2 Processing System
  • How To Get Assistance
  • General Instructions
• Pension and Welfare Plans Required To File Annual Return/Report
  • Plans Exempt From Filing
  • Who May File
  • What To File
  • When To File
  • Extension of Time To File
    • Using Form 5558
    • Using Extension of Time To File Federal Income Tax Return
    • Other Extensions of Time
  • Delinquent Filer Voluntary Compliance (DFVC) Program
  • Change in Plan Year
  • Penalties
    • Administrative Penalties
    • Other Penalties
  • How To File – Electronic Filing Requirement
  • Signature and Date
  • Specific Instructions Only for One-Participant Plans
    • Schedule MB (Form 5500).
    • Schedule SB (Form 5500).
  • Specific Line-by-Line Instructions (Form 5500-SF)
    • Part I – Annual Report Identification Information
    • Part II – Basic Plan Information
    • Part III – Financial Information
    • Part IV – Plan Characteristics
    • Part V – Compliance Questions
    • Part VI – Pension Funding Compliance
    • Part VII – Plan Terminations and Transfers of Assets
• Instructions for Form 5500-SF - Additional Material
  • Forms 5500, 5500-SF, and 5500-EZ Codes for Principal Business Activity
    • Agriculture, Forestry, Fishing and Hunting
    • Mining
    • Utilities
    • Construction
    • Manufacturing
    • Wholesale Trade
    • Retail Trade
    • Transportation and Warehousing
    • Information
    • Finance and Insurance
    • Real Estate and Rental and Leasing
    • Professional, Scientific, and Technical Services
    • Management of Companies (Holding Companies)
    • Administrative and Support and Waste Management and Remediation Services
    • Educational Services
    • Health Care and Social Assistance
    • Arts, Entertainment, and Recreation
    • Accommodation and Food Services
    • Other Services
  • Index