The Premier Resource for Form 5500 Preparation! 5500 Preparer's Manual for 2012 Plan Years by Janice M. Wegesin List Price: $385.00   Eligible for Free Standard Shipping on U.S. Prepaid Orders Imprint: Aspen Publishers ISBN: 9781454810209 Paperback: 772 pages Publication Cycle: Published annually Last Updated: 2/4/2013 Available: Item ships in 3-5 Business Days

The premier resource in the field of Form 5500 preparation, 5500 Preparer's Manual will help you handle the required annual Form 5500 filings for both pension benefits and welfare benefit plans. Written by an expert in the field of Form 5500 preparation, the 2012 Plan Years edition provides: Up-to-date, line-by-line explanations, making it easy to prepare forms for filings At-a-glance charts and examples covering key requirements, filing summaries, due dates, penalties, and more Step-by-step instructions for electronic filing, including electronic signatures, transmission, and accessing government software And more! The 2012 Plan Years edition has been completely updated to include guidance on: ERISA Filing Acceptance System 2 (EFAST2) processes and requirements for mandatory electronic filing and how to amend the Form 5500 filings using the electronic system Late filings and the DOL's Delinquent Filer Voluntary Compliance (DFVC) Program How to qualify for relief from the audit requirements that apply to small pension plans Benchmarks that should be kept in mind when evaluating fidelity bond coverage purchased to comply with ERISA Section 412 How to prepare and submit the Form 8955-SSA The Form M-1 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 annual funding notice disclosures required of certain plans And much more! Written by an expert in the field of 5500 Form Preparation! Janice M. Wegesin is President of JMW Consulting, Inc., a firm that specializes in qualified retirement plan compliance. Ms. Wegesin has more than 30 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 enrolled to practice before the Internal Revenue Service. View the Highlights for this title. 1. GENERAL REPORTING REQUIREMENTS ERISA Reporting Requirements Plans Required (or Not Required) to Report Kinds of Filers Participant Count Determines What to File What to File Who Should Sign When to File Other Welfare Plan Filings with DOL Who Are (and Are Not) Fiduciaries Quick Reference Chart for Form 5500 Schedules and Attachments 2. HOW TO FILE: EFAST2, LATE, AMENDED, AND OTHER SPECIAL FILING SITUATIONS Electronic Filing of Form 5500 Series Reports Electronic Public Disclosure Room Recordkeeping Responsibilities Attachments and Other Troubleshooting Tips Amended Filings Late Filings Change in Plan Year Filing Requirements for Terminating Plans Filing Requirements for Merged Plans Other Electronic Filings 3. FORM 5500-SF, SHORT FORM ANNUAL RETURN/REPORT OF SMALL EMPLOYEE BENEFIT PLAN Who May File What to File How to File Who Must Sign Line-by-Line Instructions Form 5500-SF: Form Form 5500-SF: Instructions 4. FORM 5500, ANNUAL RETURN/REPORT OF EMPLOYEE BENEFIT PLAN Who Must File What to File How to File Who Must Sign Line-by-Line Instructions Form 5500: Form Form 5500: Instructions 5. SCHEDULE A, INSURANCE INFORMATION Information from Insurance Carriers Who Must File What to File Line-by-Line Instructions Schedule A: Form Schedule A: Instructions 6. SCHEDULE C, SERVICE PROVIDER INFORMATION Definitions Who Must File What to File Line-by-Line Instructions FAQs About the Form 5500 Schedule C Schedule C: Form Schedule C: Instructions 7. SCHEDULE D, DFE/PARTICIPATING PLAN INFORMATION Types of Direct Filing Entities Who Must File What to File Line-by-Line Instructions for Plan Sponsors Line-by-Line Instructions for DFEs Schedule D: Form Schedule D: Instructions 8. SCHEDULE G, FINANCIAL TRANSACTION SCHEDULES Definitions Who Must File What to File Line-by-Line Instructions Schedule G: Form Schedule G: Instructions 9. SCHEDULE H, FINANCIAL INFORMATION: LARGE PLAN Who Must File What to File Accounting Method and Special Reporting Issues Line-by-Line Instructions Schedule H: Form Schedule H: Instructions 10. SCHEDULE I, FINANCIAL INFORMATION: SMALL PLAN Who Must File What to File Line-by-Line Instructions FAQs on the Small Pension Plan Audit Waiver Regulation Schedule I: Form Schedule I: Instructions 11. SCHEDULE R, RETIREMENT PLAN INFORMATION Who Must File Plans Not Required to File What to File Line-by-Line Instructions Unofficial FAQs Regarding Distribution of Assets ScheduleR: Form Schedule R: Instructions 12. 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 13. FORM 5500-EZ, ANNUAL RETURN OF ONE-PARTICIPANT RETIREMENT PLAN Who Must File How to File Where to File Who Must Sign Line-by-Line Instructions Form 5500-EZ: Form 14. FORM 5558, APPLICATION FOR EXTENSION OF TIME TO FILE Who May File When to File How to File Where to File What to File Line-by-Line Instructions Who Must Sign IRS Response Record Retention Form 5558: Form Form 5558: Instructions 15. FORM 8955-SSA, REPORTING SEPARATED PARTICIPANTS Who Must File When to File How to File Where to File Penalities Line-by-Line Instructions Required Statement to Participants Locating Missing Participants Form 8955-SSA: Form Form 8955-SSA: Instructions 16. SCHEDULE MB, MULTIEMPLOYER DEFINED BENEFIT PLAN AND CERTAIN MONEY PURCHASE PLAN ACTUARIAL INFORMATION Who Must File How to File Signature Block and Statement by Enrolled Actuary Required Intranet Posting of Schedule MB Penalties EFAST2 Edit Checks Schedule MB: Form Schedule MB: Instructions 17. SCHEDULE SB, SINGLE-EMPLOYER DEFINED BENEFIT PLAN ACTUARIAL INFORMATION Who Must File How to File Signature Block and Statement by Enrolled Actuary Required Intranet Posting of Schedule SB Penalties EFAST2 Edit Checks Schedule SB: Form Schedule SB: Instructions 18. ANNUAL FUNDING NOTICE Field Assistance Bulletin No. 2009-01 19. FIDELITY BOND REQUIREMENTS Fidelity Bond Requirements for Pension Plans Field Assistance Bulletin No. 2008-04 Fidelity Bond Requirements for Certain Small Pension Plans Fidelity Bonding for Nonqualifying Assets Department of Treasury's List of Approved Sureties State Insurance Departments 20. IDENTIFYING PROHIBITED TRANSACTIONS AND REPORTING ON FORM 5330 Definition of Party in Interest Exempt Transactions Excise Taxes and Penalties Imposed Form 5330: General Information Who Must File When to File How to File Where to File Who Must Sign Line-by-Line Instructions Tips for Preparers Form 5330: Form Form 5330: Instructions 21. FORM SS-4, APPLICATION FOR EIN Who Must Apply How to Apply Line-by-Line Instructions Who Must Sign Retrieving Lost or Deactivated EINs Form SS-4: Form Form SS-4: Instructions 22. FORM W-12, IRS PAID PREPARER TAX IDENTIFICATION NUMBER (PTIN) APPLICATION Who Must Apply Other Requirements How to Apply or Renew Line-by-Line Instructions Tax Return Preparer Penalties Form W-12: Form and Instructions 23. FORM 2848, POWER OF ATTORNEY General Requirements Who May File How to File Where to File Line-by-Line Instructions Tips for Preparers Form 2848: Form Form 2848: Instructions Appendix A NAIC Codes Glossary Index Pension Answer Book (The), 2013 Edition Stephen J. Krass The 2013 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. The 2013 Pension Answer Boo more... Add to cart   |  Price: $375.00  |  ISBN: 9781454808619  |  Format: Hardcover  Imprint: Aspen Publishers  401(k) Answer Book, 2013 Edition Great-West Retirement Services Quite simply, the hunt for specific answers to important questions begins - and ends - with this clear, comprehensive resource. 401(k) Answer Book , covers all aspects of plan design and administration, as well as the relationships of 401(k) plans with other types of retirement plans. When pa more... Add to cart   |  Price: $370.00  |  ISBN: 9781454808527  |  Format: Hardcover  Imprint: Aspen Publishers  Pension Distribution Answer Book, 2013 Edition Carol R. Sears, Scott D. Miller, Melanie N. Aska Pension Distribution Answer Book delivers fast, easy-to-understand guidance for interpreting statutes and regulations and complying with burdensome distribution tax and reporting rules. Stay current with the hundreds of regulations pertaining to qualified plan distributions. Pension Distribu more... Add to cart   |  Price: $365.00  |  ISBN: 9781454808626  |  Format: Hardcover  Imprint: Aspen Publishers  Journal of Pension Benefits Ilene Ferenczy, Adam Pozek With its timely, informative articles focusing on the most critical happenings in the pension world, the Journal of Pension Benefits keeps you on top of the rules and ahead of trends…for all pension administration, design, funding, and compliance issues. Here's a sample of the coverage y more... Add to cart   |  Price: $349.00  |  PIN: SS10694064  |  Format: Paperback  Imprint: Aspen Publishers  Coverage and Nondiscrimination Answer Book, Fourth Edition Thomas E. Poje, Frank J. Bitzer, Bernadine Topazio Coverage and Nondiscrimination Answer Book is the first reference guide that focuses exclusively on the participation, coverage, nondiscrimination, and compliance requirements that must be met to ensure a plan's qualified status. This book is designed to help plan sponsors and administrators, as  more... Add to cart   |  Price: $355.00  |  ISBN: 9780735581944  |  Format: Hardcover  Imprint: Aspen Publishers  Journal of Pension Planning & Compliance Bruce J. McNeil The Journal of Pension Planning & Compliance is the leading source for in-depth coverage of pension compliance and design issues. From complex plan qualification problems to new developments in employee benefits to the latest legislative news, the Journal targets the full range of critic more... Add to cart   |  Price: $449.00  |  PIN: SS01482181  |  Format: Paperback  Imprint: Aspen Publishers  Pension and Employee Benefits - Code - ERISA - Regulations (2 Volumes), as of January 1, 2013 Wolters Kluwer Pension and Employee Benefits Code ERISA Regulations as of January 1, 2013 (2 Volumes) , provides pension and employee benefits practitioners with an authoritative and comprehensive reference to pension provisions and selected welfare benefit provisions of the Internal Revenue Code and ERISA and more... Add to cart   |  Price: $165.00  |  PIN: TA05982500  |  Format: Paperback  Imprint: Aspen Publishers