Instructions for Form 5500 - Notices

Table of Contents

OMB Control Numbers

Agency OMB Number    
Employee Benefits Security Administration 1210–0110 and 1210–0089    
Pension Benefit Guaranty Corporation 1212–0057    
Internal Revenue Service 1545–1610    

Paperwork Reduction Act Notice

We ask for the information on this form to carry out the law as specified in ERISA and in Code sections 6047(e), 6058(a), and 6059(a). You are required to give us the information. We need it to determine whether the plan is operating according to the law.

You are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless the form displays a valid OMB control number. Books and records relating to a form or its instructions must be retained as long as their contents may become material in the administration of the Internal Revenue Code or are required to be maintained pursuant to Title I or IV of ERISA. Generally, the Form 5500 return/reports are open to public inspection and are subject to publication on the Internet.

The time needed to complete and file the forms listed below reflects the combined requirements of the Internal Revenue Service, Department of Labor, and Pension Benefit Guaranty Corporation. These times will vary depending on individual circumstances. The estimated average times are:

  Pension Plans Welfare Plans  
  Large Small Large Small  
Form 5500 1 hr., 54 min. 1 hr., 19 min. 1 hr., 45 min. 1 hr., 14 min.  
Schedule A 2 hr., 52 min. 2 hr., 51 min. 3 hr., 39 min. 2 hr., 43 min.  
Schedule C 3 hr., 4 min. N/A 3 hr., 38 min. N/A  
Schedule D 1 hr., 39 min. 20 min. 1 hr., 52 min. 20 min.  
Schedule G 11 hr., 29 min. N/A 11 hr. N/A  
Schedule H 7 hr., 42 min. N/A  8 hr., 35 min. N/A  
Schedule I N/A 2 hr., 5 min. N/A 1 hr., 55 min.  
Schedule MB 7 hr., 52 min. 4 hr., 14 min. N/A N/A  
Schedule R 1 hr., 43 min. 1 hr., 5 min. N/A N/A  
Schedule SB 6 hr., 38 min. 6 hr., 49 min. N/A N/A  
If you have comments concerning the accuracy of these time estimates or suggestions for making these forms simpler, we would be happy to hear from you. You can write to the Internal Revenue Service, Tax Products Coordinating Committee, SE:W:CAR:MP:T:T:SP, 1111 Constitution Ave. NW, IR-6526, Washington, DC 20224. Do not send any of these forms or schedules to this address. The forms and schedules must be filed electronically. See How To File – Electronic Filing Requirement.  

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