Instructions for Form 5500,

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List of Plan Characteristics Codes for Lines 8a and 8b. Summary: These tables present the characteristics codes for benefit pension features used in completing lines 8a and 8b of Form 5500.

CODE	Defined Benefit Pension Features
1A	Benefits are primarily pay related
1B	Benefits are primarily flat dollar (includes dollars per year of service.)
1C	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, etcetera) 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).
1D	Floor-offset plan--Plan benefits are subject to offset for retirement benefits provided by an employer-sponsored defined contribution plan.
1E	Code section 401(h) arrangement--Plan contains separate accounts under Code section 401(h) to provide employee health benefits.
1F	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).
1G	Covered by P.B.G.C--Plan is covered under the P.B.G.C. insurance program (see E.R.I.S.A. section 4021).
1H	Plan covered by P.B.G.C. that was terminated and closed out for P.B.G.C. 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 E.R.I.S.A. Title IV benefits for distress termination); or (2) a trustee was appointed for a terminated plan pursuant to E.R.I.S.A. section 4042.
1I	Frozen Plan--As of the last day of the plan year, the plan provides that no participant will get any new benefit accrual (whether because of service or compensation).

CODE	Defined Contribution Pension Features
2A	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 threshold or additional rate exceeds the maximum threshold or rate allowed under the permitted disparity rules of section 401(l).
2B	Target benefit plan
2C	Money purchase (other than target benefit)
2D	Offset plan--Plan benefits are subject to offset for retirement benefits provided in another plan or arrangement of the employer.
2E	Profit-sharing
2F	E.R.I.S.A. section 404(c) Plan--This plan, or any part of it, is intended to meet the conditions of 29 C.F.R. 2550.404c-1.
2G	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 C.F.R. 2550.404c-1 is intended to be met.
2H	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 C.F.R. 2550.404c-1 is intended to be met.
2I	Stock bonus
2J	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.
2K	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 contributions to the plan. Not applicable if plan is 401(k) plan with only Q.N.E.C.s and/or Q.M.A.C.s. Also not applicable if Code section 403(b)(1), 403(b)(7) or 408 arrangements/accounts/annuities.
2L	Code section 403(b)(1) arrangement--See Limited Pension Plan Reporting instructions for Code section 403(b)(1) arrangements for certain exempt organizations.
2M	Code section 403(b)(7) accounts--See Limited Pension Plan Reporting instructions for Code section 403(b)(7) custodial accounts for regulated investment company stock for certain exempt organizations.
2N	Code section 408 accounts and annuities--See Limited Pension Plan Reporting instructions for pension plan utilizing individual Code section 408 retirement accounts or annuities as the funding vehicle for providing benefits.
2O	E.S.O.P. other than a leveraged E.S.O.P.--A completed Schedule E must be attached to a Form 5500 filed for an E.S.O.P.
2P	Leveraged E.S.O.P.--An E.S.O.P. 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 E.S.O.P.
2Q	The employer maintaining this E.S.O.P. is an S corporation.
2R	Participant-directed brokerage accounts provided as an investment option under the plan.