Updated coverage of the new Form 5500-SF and EFAST2! 5500 Preparer's Manual for 2009 Plan Years by Janice M. Wegesin List Price: $325.00   Eligible for Free Standard Shipping on U.S. Prepaid Orders Imprint: Aspen Publishers ISBN: 9780735584143 Format: Paperback Publication Cycle: Published annually Last Updated: 2/24/2010 Automatic Supplementation More Info. Available: Item ships in 3-5 Business Days

This definitive single-volume 5500 Preparer's Manual provides comprehensive coverage in an easy-to-use format for both pension benefits and welfare benefit plans. 5500 Preparer's Manual is the best resource available for preparing your 5500 filing confidently and correctly. Written by an expert in the field of 5500 form preparation, 5500 Preparer's Manual provides comprehensive coverage in an easy-to-use format. Highlights include: Up-to-date, line-by-line explanations make it easy to prepare forms for filings At-a-glance charts and examples cover key requirements, filing summaries, due dates, penalties, and more Step-by-step instructions for electronic filing, including electronic signatures, transmission, accessing government software, and more In addition to providing line-by-line explanations for completing 18 forms and schedules, the 5500 Preparer's Manual for 2009 Plan Years has been updated to include coverage of: The new Form 5500-SF for small-plan filers, including certain one-participant plans Dramatic changes to the information required to be reported on Schedule C ERISA Filing Acceptance System 2 (EFAST2) processes and requirements for mandatory electronic filing beginning with 2009 plan years Late filings and the Department of Labor's Delinquent Filer Voluntary Compliance (DFVC) Program How to amend Form 5500 filings using the electronic system How to qualify for relief from the audit requirements that apply to small pension plans Benchmarks that plan sponsors and practitioners should keep in mind when evaluating fidelity bond coverage purchased to comply with ERISA Section 412 Form M1 filings by multiple-employer welfare arrangements (MEWAs) How to apply for employer identification numbers (EINs) using the telephone, the Internet EIN system (IEIN), Fax-TIN, and U.S. mail The latest model language issued for summary annual report and annuity funding notice disclosures required of certain plans About the Author Janice M. Wegesin is well-known throughout the United States for her incisive seminars for pension professionals and accountants on Form 5500 preparation. She is President of JMW Consulting, Inc., a firm that specializes in qualified retirement plan design and compliance. Ms. Wegesin has more than 25 years of experience in the retirement plan area, and is an active member of the American Society of Pension Professionals and Actuaries (ASPPA), and the National Institute of Pension Administrators (NIPA). She is a Certified Pension Consultant and an Enrolled Agent licensed to practice before the Internal Revenue Service. View the Highlights for this title. 1. Plan Reporting Requirements ERISA Reporting Requirements Definitions Plans Required (or Not Required) to Report Kinds of Filers 2. General Requirements Definition of Key Responsibilities Plan Participants Employer Identification Numbers and Signatures When to File Required Attachments 3. Audit Report and Fidelity Bond Requirements Plans Not Required to Provide an Audit Report as a Large Plan Items Covered Who Is Not an Independent Qualified Public Accountant? Audit Types Reporting Relief for Investments in Self-Directed Brokerage Accounts Plan Errors or Irregularities in the Audit Report What Happens When a Plan Fails to Meet Audit Requirements? Fidelity Bonding Required for Pension Plans 4. Identifying and Reporting Prohibited Transactions Definition of Party in Interest Exempt Transactions Penalties Imposed Form 5330 Excise Tax Payment Form 5330 Excise Tax Filing Extension 5. Electronic, Late, and Amended Filings Electronic Filing for 2009 Plan Years Electronic Public Disclosure Room Recordkeeping Responsibilities Late Filings Delinquent Filer Voluntary Compliance Program Rejected Filings Incomplete and Inaccurate Filings Amended Filings Change in Plan Year Filing Requirements for Terminating Plans Filing Requirements for Merged Plans Correct-Year Form Not Available Securities and Exchange Commission Form 11-K 6. Form 5500-SF, Short Form Annual Return/Report of Small Employee Benefit Plan Part I Annual Report Identification Information Part II Basic Plan and Sponsor Information (Lines 1a–4c) Plan Participation (Lines 5a–5c) Eligible Plan Assets (Lines 6a–6b) Part III Financial Information (Lines 7–8) Part IV Plan Features (Lines 9a–9b) Part V Compliance Questions (Lines 10a–10i) Part VI Pension Funding Compliance (Lines 11–12e) Part VII Plan Terminations and Transfers of Assets (Lines 13a–13c) Signature Block EFAST2 Edit Checks Form 5500-SF: Form Form 5500-SF: Instructions 7. Form 5500,Annual Return/Report of Employee Benefit Plan Part I Annual Report Identification Information Part II Basic Plan and Sponsor Information (Lines 1a–4c) Plan Participation (Lines 5, 6a–6h) Multiemployer Plan Information (Line 7) Plan Features (Lines 8a–8b) Plan Funding and Benefit Arrangements (Lines 9a–9b) Form 5500 Schedules (Lines 10a–10b) Signature Block EFAST2 Edit Checks Form 5500: Form Form 5500: Instructions 8. Schedule A, Insurance Information Filing Requirements Plan Identification Part I Summary of All Insurance Contracts Included in Parts II and III Part II Insured Pension Plans Part III Welfare Benefit Contract Information Part IV Provision of Information EFAST2 Edit Checks Schedule A: Form Schedule A: Instructions 9. Schedule C, Service Provider Information Plan Identification (Lines A–D) Part I Service Provider Information (Lines 1–3(e) Part II Service Providers Who Fail or Refuse to Provide Information (Line 4) Part III Termination Information on Accountants and Enrolled Actuaries FAQs About the 2009 Form 5500 Schedule C EFAST2 Edit Checks Schedule C: Form Schedule C: Instructions 10. Schedule D, For Direct Filing Entities Types of Direct Filing Entities Filing Requirements Line-by-Line Instructions EFAST2 Edit Checks Schedule D: Form Schedule D: Instructions 11. Schedule D, For Plan Sponsors Reporting Requirements Line-by-Line Instructions EFAST2 Edit Checks Schedule D: Form Schedule D: Instructions 12. Schedule G, Financial Transaction Schedules Part I: Schedule of Loans or Fixed-Income Obligations in Default Part II: Schedule of Leases in Default or Classified as Uncollectible Part III: Nonexempt Transactions EFAST2 Edit Checks Schedule G: Form Schedule G: Instructions 13. Schedule H, Financial Information: Large Plan Plan Identification (Lines A–D) Part I Asset and Liability Statement (Lines 1a–1l) Part II Income and Expense Statement (Lines 2a–2l) Part III Accountant’s Opinion (Lines 3a–3d) Part IV Transactions During Plan Year (Lines 4a–5b) EFAST2 Edit Checks Schedule H: Form Schedule H: Instructions 14. Schedule I, Financial Information: Small Plan Plan Identification (Lines A–D) Part I Small Plan Financial Information (Lines 1–3) Part II Transactions During Plan Year (Lines 4–5) EFAST2 Edit Checks Schedule I: Form Schedule I: Instructions 15. Schedule MB, Multiemployer Defined Benefit Plan and Certain Money Purchase Plan Actuarial Information Plan Identification (Lines A–E) Basic Information (Lines 1–11) Signature Block (Page 1 of Schedule MB) EFAST2 Edit Checks Schedule MB: Form Schedule MB: Instructions 16. Schedule R, Retirement Plan Information Line-by-Line Instructions FAQs Regarding Distribution of Assets EFAST2 Edit Checks Schedule R: Form Schedule R: Instructions 17. Schedule SB, Single-Employer Defined Benefit Plan Actuarial Information Plan Identification (Lines A–F) Part I: Basic Information (Lines 1–6) Part II: Beginning of Year Carryover and Prefunding Balances (Lines 7–13) Part III: Funding Percentages (Lines 14–17) Part IV: Contributions and Liquidity Shortfalls (Lines 18–20) Part V: Assumptions Used To Determine Funding Target and Target Normal Cost (Lines 21–23) Part VI: Miscellaneous Items (Lines 24–27) Part VII: Reconciliation of Unpaid Minimum Required Contribution for Prior Years (Lines 28–30) Part VIII: Minimum Required Contributions for Current Year (Lines 31–40) Signature Block (Page 1 of Schedule SB) EFAST2 Edit Checks Schedule SB: Form Schedule SB: Instructions 18. 2009 Form 8955-SSA 19. Summary Annual Report Special Rules for Small Pension Plans Basic Content of Summary Annual Report for Pension Plans (Other than PBGC-Covered Defined Benefit Plans) Content of Summary Annual Report for Welfare Plans Distribution of Summary Annual Report 20. Annual Funding Notice Model Notice for Single-Employer Plans Model Notice for Multiemployer Plans 21. 2009 Form 5500-EZ 22. Form 5558, Application for Filing Extension General Rules for Filing Form 5558 Line-by-Line Instructions IRS Submittal Procedure IRS Response Form 5558: Form Form 5558: Instructions 23. Form 5330, Return of Excise Taxes Related to Employee Benefit Plans Line-by-Line Instructions Filing Tips Form 5330: Form Form 5330: Instructions 24. Form SS-4, Application for EIN Employer Identification Numbers Obtaining an Employer Identification Number Online, Over the Phone, or by Fax Line-by-Line Instructions Form SS-4: Form Form SS-4: Instructions 25. Form W-7P, Application for Preparer Tax Identification Number General Requirements Line-by-Line Instructions Form W-7P: Form and Instructions 26. Form 2848, Power of Attorney General Requirements Line-by-Line Instructions Form 2848: Form Form 2848: Instructions Pension Answer Book, 2010 Edition Stephen J. Krass The 2010 Pension Answer Book covers the most recent legislative, regulatory, and case law developments so you're never without the information you need to detect compliance and regulatory issues - ensuring you make the right decisions and avoid potential problems. Not Just the Bestselling, It more... Add to cart   |  Price: $309.00  |  ISBN: 9780735581746  |  Format: Hardcover  Imprint: Aspen Publishers  Coverage and Nondiscrimination Answer Book, Fourth Edition Thomas E. Poje, Frank J. 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