| Defined Benefit Pension Features |
Code |
| Benefits are primarily pay related |
1A |
| Benefits are primarily flat dollar (includes dollars per year of service) |
1B |
| Cash balance or similar plan - Plan has a "cash balance" formula. For this purpose, a "cash balance" formula is a benefit formula in a defined benefit plan by whatever name (e.g., personal account plan, pension equity plan, life cycle plan, cash account plan, etc.) that rather than, or in addition to, expressing the accrued benefit as a life annuity commencing at normal retirement age, defines benefits for each employee in terms more common to a defined contribution plan such as a single sum distribution amount (e.g., 10 percent of final average pay times years of service, or the amount of the employee's hypothetical account balance). |
1C |
| Offset arrangement - Plan benefits are subject to offset for retirement benefits provided in another plan or arrangement of the employer. |
1D |
| Code section 401(h) arrangement - Plan contains separate accounts under Code section 401(h) to provide employee health benefits. |
1E |
| Code section 414(k) arrangement - Benefits are based partly on the balance of the separate account of the participant (also include appropriate defined contribution pension feature codes). |
1F |
| Covered by PBGC - Plan is covered under the PBGC insurance program (see ERISA section 4021). |
1G |
| Plan covered by PBGC that was terminated and closed out for PBGC purposes - Before the end of the plan year (or a prior plan year), (1) the plan terminated in a standard (or distress) termination and completed the distribution of plan assets in satisfaction of all benefit liabilities (or all ERISA Title IV benefits for distress termination); or (2) a trustee was appointed for a terminated plan pursuant to ERISA section 4042. |
1H |
| |
| Defined Contribution Pension Features |
Code |
| Age/Service Weighted or New Comparability
or Similar Plan - Age/Service Weighted Plan: Allocations are
based on age, service, or age and service. New Comparability or
Similar Plan: Allocations are based on participant
classifications and a classification(s) consists entirely or
predominantly of highly compensated employees; or the plan
provides an additional allocation rate on compensation above a
specified threshold, and the theshold or additional rate allowed
under the permitted disparity rules of section 401(l) |
2A |
| Target benefit plan |
2B |
| Money purchase (other than target benefit) |
2C |
| Offset plan - Plan benefits are subject to offset for retirement benefits provided in another plan or arrangement of the employer. |
2D |
| Profit-sharing |
2E |
| ERISA section 404(c) Plan - This plan, or any part of it is intended to meet the conditions of 29 CFR 2550.404c-1. |
2F |
| Total participant-directed account plan - Participants have the opportunity to direct the investment of all the assets allocated to their individual accounts, regardless of whether 29 CFR 2550.404c-1 is intended to be met. |
2G |
| Partial participant-directed account plan - Participants have the opportunity to direct the investment of a portion of the assets allocated to their individual accounts, regardless of whether 29 CFR 2550.404c-1 is intended to be met. |
2H |
| Stock bonus |
2I |
| Code section 401(k) feature - A cash or deferred arrangement described in Code section 401(k) that is part of a qualified defined contribution plan that provides for an election by employees to defer part of their compensation or receive these amounts in cash. |
2J |
| Code section 401(m) arrangement - Employee contributions are allocated to separate accounts under the plan or employer contributions are based, in whole or in part, on employee deferrals or contribtions to the plan. Not applicable if plan is 401(k) plan with only QNECs and/or QMACs. Also not applicable if Code section 403(b)(1), 403(b)(7) or 408 arrangements/accounts/annuities. |
2K |
| Code section 403(b)(1) arrangement - See instructions for Code section 403(b)(1) arrangements for certain exempt organizations. |
2L |
| Code section 403(b)(7) accounts - See instructions for Code section 403(b)(7) custodial accounts for regulated investment company stock for certain exempt organizations. |
2M |
| Code section 408 accounts and annuities - See the instructions for pension plan utilizing individual Code section 408 retirement accounts or annuities as the funding vehicle for providing benefits. |
2N |
| ESOP other than a leveraged ESOP - A completed Schedule E must be attached to a Form 5500 filed for an Employee Stock Ownership Plan (ESOP). |
2O |
| Leveraged ESOP - An ESOP that acquires employer securities with borrowed money or other debt-financing techniques. A completed Schedule E must be attached to a Form 5500 filed for an ESOP. |
2P |
| The employer maintaining this ESOP is an S
Corporation |
2Q |
| Participant-directed brokerage accounts provided as an
investment option under the plan. |
2R |
| |
| Other Pension Benefit Features |
Code |
| Non-U.S. plan - Pension plan maintained outside the United States primarily for nonresident aliens. |
3A |
| Plan covering Self-Employed individuals. |
3B |
| Plan not intended to be qualified - A plan not intended to be qualified under Code sections 401, 403, or 408. |
3C |
| Master plan - A pension plan that is made available by a sponsoring organization for adoption by employers; that is the subject of a favorable opinion letter under Revenue Procedure 89-9, 1989-1 C.B. 780, as modified by Rev. Proc. 90-21, 1990-1 C.B. 499; and for which a single funding medium (for example, a trust or custodial account) is established for the joint use of all adopting employers. |
3D |
| Prototype plan - A pension plan that is made available by a sponsoring organization for adoption by employers; that is the subject of a favorable opinion letter under Revenue Procedures 90-21, 1990-1 C.B. 780, as modified by Rev. Proc. 90-21, 1990-1 C.B. 499; and under which a separate funding medium (for example, a separate trust or custodial account) is established for each adopting employer. See the preceding paragraph regarding the meaning of "sponsoring organization." |
3E |
| Plan sponsor(s) received services of leased employees, as
defined in Code section 414(n), during the plan year. |
3F |
| One-participant plan - A plan without employees as defined in 29 CFR 2510.3-3(b). |
3G |
| Plan sponsor(s) is (are) a member(s) of a controlled group (Code sections 414(b), (c), or (m)). |
3H |
| Mortality Table |
Code |
| 1951 Group Annuity |
1 |
| 1971 Group Annuity Mortality (G.A.M.) |
2 |
| 1971 Individual Annuity Mortality (I.A.M.) |
3 |
| UP-1984 |
4 |
| 1983 I.A.M. |
5 |
| 1983 G.A.M. |
6 |
| 1983 G.A.M. (solely per Rev. Rul. 95-28) |
7 |
| UP-1994 8 |
8 |
| Other |
9 |
| None |
0 |
| |
| Type of Amortization
Base |
Code |
| Experience gain or loss |
1 |
| Shortfall gain or loss |
2 |
| Change in unfunded liability due to plan
amendment |
3 |
| Change in unfunded liability due to change in actuarial
assumptions |
4 |
| Change in unfunded liability due to change
in actuarial cost method |
5 |
| Waiver of the minimum funding standard |
6 |
| Switchback from alternative funding
standard account |
7 |
| Initial unfunded liability (for new plan) |
8 |
| 155% current liability full funding
limitation base |
9 |
| |
| Code Method or Rule |
Code |
| Shortfall method |
1 |
| Alternative funding standard account (AFSA) |
2 |
| Shortfall method used with AFSA |
3 |
| Plan is in reorganization status |
4 |
| Shortfall method used when in
reorganization status |
5 |
| Defined Benefit Pension Features |
Code |
| Benefits are primarily pay related |
1A |
| Benefits are primarily flat dollar (includes dollars per year of service) |
1B |
| Cash balance or similar plan - Plan has a "cash balance" formula. For this purpose, a "cash balance" formula is a benefit formula in a defined benefit plan by whatever name (e.g., personal account plan, pension equity plan, life cycle plan, cash account plan, etc.) that rather than, or in addition to, expressing the accrued benefit as a life annuity commencing at normal retirement age, defines benefits for each employee in terms more common to a defined contribution plan such as a single sum distribution amount (e.g., 10 percent of final average pay times years of service, or the amount of the employee's hypothetical account balance). |
1C |
| Offset arrangement - Plan benefits are subject to offset for retirement benefits provided in another plan or arrangement of the employer. |
1D |
| Code section 401(h) arrangement - Plan contains separate accounts under Code section 401(h) to provide employee health benefits. |
1E |
| Code section 414(k) arrangement - Benefits are based partly on the balance of the separate account of the participant (also include appropriate defined contribution pension feature codes). |
1F |
| Covered by PBGC - Plan is covered under the PBGC insurance program (see ERISA section 4021). |
1G |
| Plan covered by PBGC that was terminated and closed out for PBGC purposes - Before the end of the plan year (or a prior plan year), (1) the plan terminated in a standard (or distress) termination and completed the distribution of plan assets in satisfaction of all benefit liabilities (or all ERISA Title IV benefits for distress termination); or (2) a trustee was appointed for a terminated plan pursuant to ERISA section 4042. |
1H |
| |
| Defined Contribution Pension Features |
Code |
| Allocations based upon age, service, or age and service |
2A |
| Target benefit plan |
2B |
| Money purchase (other than target benefit) |
2C |
| Offset plan - Plan benefits are subject to offset for retirement benefits provided in another plan or arrangement of the employer. |
2D |
| Profit-sharing |
2E |
| ERISA section 404(c) Plan - This plan, or any part of it is intended to meet the conditions of 29 CFR 2550.404c-1. |
2F |
| Total participant-directed account plan - Participants have the opportunity to direct the investment of all the assets allocated to their individual accounts, regardless of whether 29 CFR 2550.404c-1 is intended to be met. |
2G |
| Partial participant-directed account plan - Participants have the opportunity to direct the investment of a portion of the assets allocated to their individual accounts, regardless of whether 29 CFR 2550.404c-1 is intended to be met. |
2H |
| Stock bonus |
2I |
| Code section 401(k) feature - A cash or deferred arrangement described in Code section 401(k) that is part of a qualified defined contribution plan that provides for an election by employees to defer part of their compensation or receive these amounts in cash. |
2J |
| Code section 401(m) arrangement - Employee contributions are allocated to separate accounts under the plan or employer contributions are based, in whole or in part, on employee deferrals or contribtions to the plan. Not applicable if plan is 401(k) plan with only QNECs and/or QMACs. Also not applicable if Code section 403(b)(1), 403(b)(7) or 408 arrangements/accounts/annuities. |
2K |
| Code section 403(b)(1) arrangement - See instructions for Code section 403(b)(1) arrangements for certain exempt organizations. |
2L |
| Code section 403(b)(7) accounts - See instructions for Code section 403(b)(7) custodial accounts for regulated investment company stock for certain exempt organizations. |
2M |
| Code section 408 accounts and annuities - See the instructions for pension plan utilizing individual Code section 408 retirement accounts or annuities as the funding vehicle for providing benefits. |
2N |
| ESOP other than a leveraged ESOP - A completed Schedule E must be attached to a Form 5500 filed for an Employee Stock Ownership Plan (ESOP). |
2O |
| Leveraged ESOP - An ESOP that acquires employer securities with borrowed money or other debt-financing techniques. A completed Schedule E must be attached to a Form 5500 filed for an ESOP. |
2P |
| |
| Other Pension Benefit Features |
Code |
| Non-U.S. plan - Pension plan maintained outside the United States primarily for nonresident aliens. |
3A |
| Plan covering Self-Employed individuals. |
3B |
| Plan not intended to be qualified - A plan not intended to be qualified under Code sections 401, 403, or 408. |
3C |
| Master plan - A pension plan that is made available by a sponsoring organization for adoption by employers; that is the subject of a favorable opinion letter under Revenue Procedure 89-9, 1989-1 C.B. 780, as modified by Rev. Proc. 90-21, 1990-1 C.B. 499; and for which a single funding medium (for example, a trust or custodial account) is established for the joint use of all adopting employers. |
3D |
| Prototype plan - A pension plan that is made available by a sponsoring organization for adoption by employers; that is the subject of a favorable opinion letter under Revenue Procedures 90-21, 1990-1 C.B. 780, as modified by Rev. Proc. 90-21, 1990-1 C.B. 499; and under which a separate funding medium (for example, a separate trust or custodial account) is established for each adopting employer. See the preceding paragraph regarding the meaning of "sponsoring organization." |
3E |
| Plan sponsor(s) received services of leased employees, as
defined in Code section 414(n) during the plan year. |
3F |
| One-participant plan - A plan without employees as defined in 29 CFR 2510.3-3(b). |
3G |
| Plan sponsor(s) is (are) a member(s) of a controlled group (Code sections 414(b), (c), or (m)). |
3H |
| |
| Welfare Benefit Features |
Code |
| Health (other than dental or vision) |
4A |
| Life Insurance |
4B |
| Supplemental Unemployment |
4C |
| Dental |
4D |
| Vision |
4E |
| Temporary Disability (accident and sickness) |
4F |
| Prepaid legal |
4G |
| Long-term disability |
4H |
| Severance Pay |
4I |
| Apprenticeship and Training |
4J |
| Scholarship (funded) |
4K |
| Death benefits (include travel accident but not life
insurance) |
4L |
| Other |
4Q |
| Unfunded, fully insured,
or combination unfunded/insured welfare plan that will not file
a Form 5500 for next year pursuant to 29 CFR 2520.104-20. |
4R |
| Unfunded, fully insured, or combination unfunded/insured
welfare plan that stopped filing form 5500s in an earlier plan
pursuant to 29 CFR 2520.104-20. |
4S |
| Mortality Table |
Code |
| 1951 Group Annuity |
1 |
| 1971 Group Annuity Mortality (G.A.M.) |
2 |
| 1971 Individual Annuity Mortality (I.A.M.) |
3 |
| UP-1984 |
4 |
| 1983 I.A.M. |
5 |
| 1983 G.A.M. |
6 |
| 1983 G.A.M. (solely per Rev. Rul. 95-28) |
7 |
| UP-1994 8 |
8 |
| Other |
9 |
| None |
0 |
| |
| Type of Amortization Base |
Code |
| Experience gain or loss |
1 |
| Shortfall gain or loss |
2 |
| Change in unfunded liability due to plan amendment |
3 |
| Change in unfunded liability due to change in actuarial assumptions |
4 |
| Change in unfunded liability due to change in actuarial cost method |
5 |
| Waiver of the minimum funding standard |
6 |
| Switchback from alternative funding standard account |
7 |
| Initial unfunded liability (for new plan) |
8 |
| 155% current liability full funding limitation base |
9 |
| |
| Code Method or Rule |
Code |
| Shortfall method |
1 |
| Alternative funding standard account (AFSA) |
2 |
| Shortfall method used with AFSA |
3 |
| Plan is in reorganization status |
4 |
| Shortfall method used when in reorganization status |
5 |