Instructions for Form 5500,

This is archived information that pertains only to the 2006 Tax Year. If you
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Examples of Completed Lines 8a and 8b of Form 5500. Summary: These are examples of different situations and how the taxpayer completed lines 8a and 8b per the situation:

“1. A Form 5500 filed for a qualified defined benefit pension plan, covered by the P.B.G.C., which provides a benefit of 2% of average annual compensation per year of service with a benefit offset based on benefits from an employer-provided defined contribution plan should check box 8a and enter the codes 1A, 1D and 1G' in the boxes under box 8a as illustrated below:”

“a. Pension benefits (check this box if the plan provides pension benefits and enter the applicable pension feature codes from the List of Plan Characteristics Codes (printed in the instructions) below).” checkbox checked, field contains 1A, 1D, 1G

“2. A Form 5500 filed for a welfare plan providing health insurance, life insurance, dental insurance, and eye examinations should check box 8b and enter the codes 4A, 4B, 4D and 4E in the boxes under box 8b as illustrated below:”

“b. Welfare benefits (check this box if the plan provides welfare benefits and enter the applicable welfare feature codes from the List of Plan Characteristics Codes (printed in the instructions) below).” checkbox checked, field contains 4A, 4B, 4D, 4E

“3. A Form 5500 filed for a prototype profit-sharing plan with Code section 401(k) features, providing participant direction with voluntary employee contributions and regular employer matching contributions which is intended to meet E.R.I.S.A. section 404(c), and which provides ancillary life insurance, should check boxes 8a and 8b and enter the codes 2E, 2F, 2H, 2J, 2K, 3E and 4B in the boxes under 8a and 8b as illustrated below:”