Table of Contents
Code section references are to the Internal Revenue Code unless otherwise noted. ERISA refers to the Employee Retirement Income Security Act of 1974.
Under the computerized ERISA Filing Acceptance System
(EFAST2), you
must electronically file your 2016 Form 5500. Your Form 5500 entries
will be initially screened electronically. For more information, see
the instructions for Electronic
Filing
Requirement and the EFAST2 website at www.efast.dol.gov.
You cannot file a paper Form 5500 by mail or other delivery service.
The Form 5500, Annual Return/Report of Employee Benefit Plan,
including all required schedules and attachments (Form 5500
return/report), is used to report information concerning employee
benefit plans and Direct Filing Entities (DFEs). Any
administrator
or sponsor of an employee benefit plan subject to ERISA must file
information about each benefit plan every year (pursuant to Code
section 6058 and ERISA sections 104 and 4065). Some plans participate
in certain trusts, accounts, and
other investment arrangements that file a Form 5500 annual
return/report as DFEs. See Who
Must File and When To File.
The Internal Revenue Service (IRS), Department of Labor (DOL), and Pension Benefit Guaranty Corporation (PBGC) have consolidated certain returns and report forms to reduce the filing burden for plan administrators and employers. Employers and administrators who comply with the instructions for the Form 5500 generally will satisfy the annual reporting requirements for the IRS and DOL.
Defined contribution and defined benefit pension plans may have to file
additional information with the IRS including Form 5330, Return of
Excise Taxes Related to Employee Benefit Plans, Form 5310-A, Notice of
Plan Merger or Consolidation,
Spinoff, or Transfer of Plan Assets or
Liabilities; Notice of Qualified Separate Lines of Business, and Form
8955-SSA, Annual Registration Statement Identifying Separated
Participants with Deferred Vested Benefits. See www.irs.gov
for more information.
Plans covered by the PBGC have special additional equirements, including premiums and reporting certain ransactions directly with that agency. See PBGC's website www.pbgc.gov/practitioners/) for information on premium ayments and reporting and disclosure.
Each Form 5500 must accurately reflect the characteristics and operations that applied during the reporting year of the plan or arrangement. The requirements for completing the Form 5500 will vary according to the type of plan or arrangement. The section What To File summarizes what information must be reported for different types of plans and arrangements. The Quick Reference Chart of Form 5500, Schedules and Attachments, gives a brief guide to the annual return/report requirements of the 2016 Form 5500. See also the "Troubleshooters Guide to Filing the ERISA Annual Reports" available on www.dol.gov/ebsa, which is intended to help filers comply with the Form 5500 and Form 5500-SF annual reporting requirements and avoid common reporting errors.
The Form 5500 must be filed electronically as noted above. See Section 3 - Electronic Filing Requirement and the EFAST2 website at www.efast.dol.gov. Your Form 5500 entries will be initially screened electronically. Your entries must satisfy this screening for your filing to be received. Once received, your form may be subject to further detailed review, and your filing may be rejected based upon this further review.Administrative Penalties. The instructions have been updated to reflect changes in the maximum civil penalty amount assessed under ERISA section 502(c)(2), as amended by the Federal Civil Penalties Inflation Adjustment Act Improvements Act of 2015 (Pub. L. No. 114-74; 129 Stat. 599), and the DOL's implementing regulations (81 Fed. Reg. 43430 (July 1, 2016)).The new maximum penalty for a plan administrator who fails or refuses to file a complete or accurate Form 5500 report has been increased to $2,063 a day. The penalty is applicable only to civil penalties assessed after August 1, 2016, whose associated violation(s) occurred after November 2, 2015, the date of enactment of the Inflation Adjustment Act. As required by the Act, beginning in 2017, the DOL is expected to adjust the new ERISA Title I penalty amounts annually for inflation no later than January 15 of each year.
Schedules H and
I. Line 5c is modified to add a new question to the
existing question that asks if a plan is a defined benefit plan, is it
covered by the PBGC insurance program. The new question asks filers
that checked the box "Yes," to enter the My
PAA generated confirmation number for the PBGC premium filing for the
plan year.
Schedule SB. The instructions for CSEC plans, reported in Line 27, Code 1, have been updated to reflect guidance on certain issues relating to the application of the Cooperative and Small Employer Charity Pension Flexibility Act, Pub. L. No. 113-97 (CSEC Act).
IRS Compliance Questions.
A return/report must be filed every year for every pension benefit plan, welfare benefit plan, and for every entity that files as a DFE as specified below (pursuant to Code section 6058 and ERISA sections 104 and 4065).
If you are a small plan (generally under 100 participants at the beginning of the plan year), you may be eligible to file the Form 5500-SF instead of the Form 5500. For more information, see the instructions to the Form 5500-SF.Note. Special requirements also apply to Schedules D and H attached to the Form 5500 filed by plans participating in MTIAs, CCTs, PSAs, and 103-12 IEs. See these schedules and their instructions.
Plans and GIAs. FFile 2016 returns/reports for plan and GIA years that began in 2016. All required forms, schedules, statements, and attachments must be filed by the last day of the 7th calendar month after the end of the plan or GIA year (not to exceed 12 months in length) that began in 2016. If the plan or GIA year differs from the 2016 calendar year, fill in the fiscal year beginning and ending dates in the space provided.
DFEs other than GIAs. File 2016
returns/reports no later than 9 1/2 months after the end of the DFE
year
that ended in 2016. A Form 5500 filed for a DFE must report information
for the DFE year (not to exceed 12 months in length). If the DFE year
differs from the 2016 calendar year, fill in the fiscal year beginning
and ending dates in the space provided.
Short Years. For a plan year of less than 12 months (short plan year), file the form and applicable schedules by the last day of the 7th calendar month after the short plan year ends or by the extended due date, if filing under an authorized extension of time. Fill in the short plan year beginning and ending dates in the space provided and check the appropriate box in Part I, line B, of the Form 5500. For purposes of this return/report, the short plan year ends on the date of the change in accounting period or upon the complete distribution of assets of the plan. Also see the instructions for Final Return/Report to determine if "the final return/report" box in line B should be checked.
Notes. (1) If the
filing due date falls on a Saturday, Sunday, or Federal holiday, the
return/report may be filed on the next day that is not a Saturday,
Sunday, or Federal holiday. (2)
If the 2017 Form 5500 is not available before the plan or DFE filing is
due, use the 2016 Form 5500 and enter the 2017 fiscal year beginning
and ending dates on the line provided at the top of the form.
Using Extension of Time To File Federal Income Tax Return top
An automatic extension of time to file the Form 5500 annual return/report until the due date of the federal income tax return of the employer will be granted if all of the following conditions are met: (1) the plan year and the employer's tax year are theThe IRS, DOL, and PBGC may announce special extensions of time
under certain circumstances, such as extensions for
Presidentially-declared disasters or for service in, or in support of,
the Armed Forces of the United States in a combat zone.
See www.irs.gov,
www.efast.dol.gov,
and www.pbgc.gov/practitioners
for announcements regarding such special extensions. If you are relying
on one of these announced special extensions, check the appropriate box
on Form 5500, Part I, line D, and enter a description of the announced
authority for the extension.
Delinquent Filer Voluntary Compliance (DFVC) Program top
The DFVC Program facilitates voluntary compliance by plan administrators who are delinquent in filing annual reports under Title I of ERISA by permitting administrators to pay reduced civil penalties for voluntarily complying with their DOL annual reporting obligations. If the Form 5500 is being filed under the DFVC Program, check the appropriate box in Form 5500, Part I, line D, to indicate that the Form 5500 is being filed under the DFVC Program. See www.efast.dol.gov for additionalTIP.
Check the line B box for "an amended
return/report" if you filed a previous 2016 annual return/report that
was given a "Filing_Received," "Filing_Error," or "Filing_Stopped"
status by EFAST2. Do not check the line B box for "an amended
return/report" if your previous submission attempts were not
successfully received by EFAST2 because of problems with the
transmission of your return/report. For more information, go to the
EFAST2 website at www.efast.dol.gov
or call the EFAST2 Help Line at 1-866-GO-EFAST (1-866-463-3278).
If all assets under the plan (including insurance/annuity
contracts) have been distributed to the participants and beneficiaries
or legally transferred to the control of another plan, and when all
liabilities for which benefits may be paid under a welfare benefit plan
have been satisfied, check the final return/report box in Part I, line
B at the top of the Form 5500. Do not mark the final return/report box
if you are reporting participants and/or assets at the end of the plan
year. If a trustee is appointed for a terminated defined
benefit plan pursuant to ERISA section 4042, the last plan year for
which a return/report must be filed is the year in which the trustee is
appointed. If you are in this situation you may contact PBGCTrusteedPlan@dol.gov
for further information.
Mergers/Consolidations
A final return/report should be filed for the plan year (12 months or
less) that ends when all plan assets were legally transferred to the
control of another plan.
Pension and Welfare Plans That Terminated Without
Distributing All Assets
If the plan was terminated, but all plan assets were not distributed, a
return/report must be filed for each year the plan has assets. The
return/report must be filed by the plan administrator, if designated,
or by the person or persons who actually control the plan's
assets/property.
Welfare Plans Still Liable To Pay Benefits
A welfare plan cannot file a final return/report if the plan is still
liable to pay benefits for claims that were incurred prior to the
termination date, but not yet paid. See 29 CFR 2520.104b-2(g)(2)(ii).
For the 2016 plan year, the IRS has decided not to require
plan sponsors to enter the "Preparer's name (including firm's name, if
applicable), address, and telephone number" at the bottom of the first
page of Form 5500. Plan sponsors should skip these
questions when completing the form.
ftw Note. The Preparer's Information is made available to the public on the EFAST website.
ftw Note.
Starting with the 2012 Forms, an
option was added to enter the preparer's information. The ftwilliam.com
software now allows you to set up a default preparer(s) so that you do
not have to continually type in the data manually for each form. Once
in the draft Form 5500/SF/EZ, click on 'Edit Reps'.
Next, click on "Add Rep" where you will enter the Rep's First and Last
Name. Then, select the new rep from the list and click on "Select Rep".
Any Rep created will be visible in the Preparer's drop-down list on the
Form 5500/SF/EZ. You may also type in the Preparer information manually
if you do not wish to set up defaults.
Listed below are various penalties under ERISA and the Code that may be assessed or imposed for not meeting the annual return/report filing requirements. Generally, whether the penalty is under ERISA or the Code, or both, depends upon the agency for which the information is required to be filed. One or more of the following administrative penalties may be assessed or imposed in the event of incomplete filings or filings received after the due date unless it is determined that your failure to file properly is for reasonable cause:
The Form 5500 reporting requirements vary depending on whether the Form 5500 is being filed for a "large plan," a "small plan," and/or a DFE, and on the particular type of plan or DFE involved (e.g., welfare plan, pension plan, common/collective trust (CCT), pooled separate account (PSA), master trust investment account (MTIA), 103-12 IE, or group insurance arrangement (GIA)).
The instructions below provide detailed information about each of the Form 5500 schedules and which plans and DFEs are required to file them.
The schedules are grouped in the instructions by type: (1) Pension Benefit Schedules and (2) General Schedules. Each schedule is listed separately with a description of the subject matter covered by the schedule and the plans and DFEs that are required to file the schedule.Schedule R (Retirement Plan Information) - is required for a pension benefit plan that is a defined benefit plan
or is otherwise subject to Code section 412 or ERISA section 302.
Schedule R may also be required for certain other pension benefit plans
unless otherwise specified under Limited
Pension Plan Reporting. For additional information, see the Schedule R
instructions
Schedule MB (Multiemployer Defined Benefit Plan and Certain Money Purchase Plan Actuarial Information) - is required for most multiemployer defined benefit plans and for defined contribution pension plans that currently amortize a waiver of the minimum funding requirements specified in the instructions for the Schedule MB. For additional information, see the instructions for the Schedule MB and the Schedule R.
Schedule SB (Single-Employer Defined Benefit Plan Actuarial Information) - is required for most single-employer defined benefit plans, including multiple-employer defined benefit pension plans. For additional information, see the instructions for the Schedule SB.
Schedule H (Financial Information) - is required for pension benefit plans and welfare benefit plans filing as "large plans" and for all DFE filings. Employee benefit plans, 103-12 IEs, and GIAs filing the Schedule H are generally required to engage an independent qualified public accountant (IQPA) and attach a report of the IQPA pursuant to ERISA section 103(a)(3)(A). These plans and DFEs are also generally required to attach to the Form 5500 a "Schedule of Assets (Held At End of Year)," and, if applicable, a "Schedule of Assets (Acquired and Disposed of Within Year)," a "Schedule of Reportable Transactions," and a "Schedule of Delinquent Participant Contributions." For additional information, see the Schedule H instructions.
Exceptions: Insured, unfunded, or combination unfunded/insured welfare plans, as described in 29 CFR 2520.104-44(b)(1) and certain pension plans and arrangements, as described in 29 CFR 2520.104-44(b)(2) and in Limited Pension Plan Reporting, are exempt from completing the Schedule H.
Schedule I (Financial Information - Small Plan) - is required for all pension benefit plans and welfare benefit plans filing the Form 5500 annual return/report, rather than the Form 5500-SF, as "small plans," except for certain pension benefit plans and arrangements described in 29 CFR 2520.104-44(b)(2) and Limited Pension Plan Reporting. For additional information, see the Schedule I instructions.
Note. A welfare plan that would have been
eligible for the filing exemption under 29 CFR 2520.104-20, but for the
fact that it is required to file a Form M-1, is exempt from completing
a Schedule I if it meets the requirements of 29 CFR 2520.104-44(b)(1).
Schedule A (Insurance
Information) - is required if any benefits
under an employee benefit plan are provided by an insurance company,
insurance service or other similar organization (such as Blue Cross,
Blue Shield, or a health maintenance organization). This
includes investment contracts with insurance companies, such as
guaranteed investment contracts and pooled separate accounts. For
additional information, see the Schedule
A instructions.
Note. Do not file Schedule A for
Administrative Services Only (ASO) contracts. Do not file Schedule A if
a Schedule A is filed for the contract as part of
the Form 5500 filed directly by a master trust investment account
(MTIA) or 103-12 IE.
Schedule C (Service Provider Information) - is required for a large plan, MTIA, 103-12 IE, or GIA if (1) any service
provider who rendered services to the plan or DFE during the plan or
DFE year received $5,000 or more in compensation,
directly or indirectly from the plan or DFE, or (2) an accountant
and/or enrolled actuary has been terminated. For additional
information, see the Schedule
C instructions.
Schedule D (DFE/Participating
Plan Information) - Part I is required for a plan or DFE that invested or participated in
any MTIAs, 103-12 IEs, CCTs, and/or PSAs. Part II is required when the
Form 5500 is filed for a DFE. For additional information, see the Schedule D
instructions.
Schedule G (Financial Transaction Schedules) - is required for a large plan, MTIA, 103-12 IE, or GIA when Schedule H (Financial Information) lines 4b, 4c, and/or 4d are checked "Yes." Part I of the Schedule G reports loans or fixed income obligations in default or classified as uncollectible. Part II of the Schedule G reports leases in default or classified as uncollectible. Part III of the Schedule G reports nonexempt transactions. For additional information, see the Schedule G instructions.
Caution! An unfunded, fully insured, or
combination unfunded/insured
welfare plan with 100 or more participants exempt under 29 CFR 2520.104-44
from completing Schedule
H must still complete Schedule G, Part III, to report
nonexempt transactions.
The following schedules (including any additional information
required by the instructions to the schedules) must be attached to a
Form 5500 filed for a small pension plan that is neither exempt from
filing nor is filing the Form 5500-SF:
Section 903 of PPA established rules for a new type of pension plan, an "eligible combined plan," effective for plan years beginning after December 31, 2009. See Code section 414(x) and ERISA section 210(e). An eligible combined plan consists of a defined benefit plan and a defined contribution plan that includes a qualified cash or deferred arrangement under Code section 401(k), with the assets of the two plans held in a single trust, but clearly identified and allocated between the plans. The eligible combined plan design is available only to employers that employed an average of at least two, but not more than 500 employees, on business days during the calendar year preceding the plan year as of which the eligible combined plan is established and that employs at least two employees on the first day of the plan year that the plan is established. Because an eligible combined plan includes both a defined benefit plan and a defined contribution plan, the Form 5500 filed for the plan must include all the information, schedules, and attachments that would be required for either a defined benefit plan (such as a Schedule SB) or a defined contribution plan.
The pension benefit plans or arrangements described below are eligible for limited annual reporting:
Welfare benefit plan filers must complete the Form 5500 annual
return/report, including the signature block and, unless otherwise
specified, attach the following schedules and information:
The following schedules (including any additional information
required
by the instructions to the schedules) must be attached to a Form 5500
filed for a small welfare plan that is neither exempt from filing nor
filing the Form 5500-SF:
TIP. A welfare plan that covered fewer than 100 participants as of the beginning of the plan year and is required to file a Form M-1, Report for Multiple-Employer Welfare Arrangements (MEWAs) and Certain Entities Claiming Exception (ECEs), is exempt from attaching Schedule I if the plan meets the requirements of 29 CFR 2520.104-44. However, Schedule G, Part III, must be attached to the Form 5500 to report any nonexempt transactions.
The administrator filing a Form 5500 for an employee benefit
plan is
required to file or have a designee file a Form 5500 for each MTIA in
which the plan participated at any time during the plan year. For
reporting purposes, a "master trust" is a trust for
which a
regulated financial institution (as defined below) serves as trustee or
custodian (regardless of whether such institution exercises
discretionary authority or control with respect to the management of
assets held in the trust), and in which assets of
more than one plan sponsored by a single employer or by a group of
employers under common control are held.
"Common control" is determined on the basis of all relevant facts and circumstances (whether or not such employers are incorporated).
A "regulated financial institution" means a bank, trust ompany, or similar financial institution that is regulated, upervised, and subject to periodic examination by a state or ederal agency. A securities brokerage firm is not a "similar inancial institution" as used here. See DOL Advisory Opinion 3-21A (available at www.dol.gov/ebsa).
The assets of a master trust are considered for reporting urposes to be held in one or more "investment accounts." A "master trust investment account" may consist of a pool of assets or a single asset. Each pool of assets held in a master trust must be treated as a separate MTIA if each plan that has an interest in the pool has the same fractional interest in each asset in the pool as its fractional interest in the pool, and if each such plan may not dispose of its interest in any asset in the pool without disposing of its interest in the pool. A master trust may also contain assets that are not held in such a pool. Each such asset must be treated as a separate MTIA.
Notes. (1) If an MTIA consists solely of one plan's asset(s) during the reporting period, the plan may report the asset(s) either as an investment account on an MTIA Form 5500, or as a plan asset(s) that is not part of the master trust (and therefore subject to all instructions concerning assets not held in a master trust) on the plan's Form 5500. (2) If a master trust holds assets attributable to participant or beneficiary directed transactions under an individual account plan and the assets are interests in registered investment companies, interests in contracts issued by an insurance company licensed to do business in any state, interests in common/collective trusts maintained by a bank, trust company or similar institution, or the assets have a current value that is readily determinable on an established market, those assets may be treated as a single MTIA.
The Form 5500 submitted for the MTIA must comply with the Form 5500 instructions for a Large Pension Plan, unless otherwise specified in the forms and instructions. The MTIA must file:
File the 2016 Form 5500 annual return/report for a plan year that began in 2016 or a DFE year that ended in 2016. Enter the beginning and ending dates in Part I. The 2016 Form 5500 annual return/report must be filed electronically.
One Form 5500 is generally filed for each plan or entity described in the instructions to the boxes in line A. Do not check more than one box.Line A - Box for Multiemployer Plan. top Check this box if the Form 5500 is filed for a multiemployer plan. A plan is a multiemployer plan if: (a) more than one employer is required to contribute, (b) the plan is maintained pursuant to one or more collective bargaining agreements between one or more employee organizations and more than one employer; (c) an election under Code section 414(f)(5) and ERISA section 3(37)(E) has not been made; and (d) the plan meets any other applicable conditions of 29 CFR 2510.3-37. A plan that has made a proper election under ERISA section 3(37)(G) and Code section 414(f)(6) on or before August 17, 2007, is also a multiemployer plan. Participating employers do not file individually for these plans.
Line A - Box for
Single-Employer Plan. top
Check this box if the Form 5500 is filed for a single-employer plan. A
singlee-mployer plan for this Form 5500 reporting purpose is an
employee benefit plan maintained by one employer or one
employee organization.
Line A - Box for
Multiple-Employer Plan. top
Check this box if the Form 5500 is being filed for a
multiple-employer plan. A multiple-employer plan is a plan that is
maintained by more than one employer and is not one of the plans
already
described. A multiple-employer plan can be collectively bargained and
collectively funded, but if covered by PBGC termination insurance, must
have properly elected before September 27, 1981, not to be treated as a
multiemployer plan under Code section 414(f)(5) or ERISA sections
3(37)(E) and 4001(a)(3), and have not revoked that election or made an
election to be treated as a multiemployer plan under Code section
414(f)(6) or ERISA section 3(37)(G). Participating employers do not
file individually for this type of plan.
Note. Do not check this box if all of the employers maintaining the plan are members of the same controlled group or affiliated service group under Code sections 414(b), (c), or (m).
Except as provided below,
multiple-employer pension plans and multiple-employer welfare plans
required to file a Form 5500 must include an attachment using the
format below that (1)
lists each participating employer in the plan during the plan year,
identified by name and employer identification number (EIN), and (2)
includes a good faith estimate of each employer's percentage of the
total contributions (including employer and participant contributions)
made by all participating employers during the year. Any employer who
was obligated to make contributions to the plan for the plan year, made
contributions to the plan for the plan year, or whose
employees were covered under the plan is a "participating employer" for
this purpose. If a participating
employer made no contributions, enter "-0-" in element (c).
The attachment must be properly identified at the top with the label "Multiple-Employer Plan Participating Employer Information," and the name of the plan, EIN, and plan number (PN) as found on the plan's Form 5500.
Multiple-employer welfare plans that are exempt under 29 CFR 2520.104-44 from the obligation to file financial statements with their annual report are required to include only a list of participating employers with the corresponding EIN/PN numbers in elements (a) and (b) of the "Multiple-Employer Plan Participating Employer Information" attachment included with their Form 5500.
Complete as many entries as needed to report the required information for all participating employers.
Multiple-Employer Plan Participating Employer Information (Insert Name of Plan and EIN/PN as shown on the Form 5500.top| (a) Name of participating employer | (b) EIN | (c)
Percent of Total Contributions |
| (a) Name of participating employer | (b) EIN | (c)
Percent of Total Contributions |
| Type of entity | Enter the letter |
|---|---|
| Master Trust Investment Account | M |
| Common/Collective Trust | C |
| Pooled Separate Account | P |
| 103-12 Investment Entity | E |
| Group Insurance Arrangement | G |
Note. A separate annual report with "M" entered as the DFE code on Form 5500, line A, must be filed for each MTIA. See instructions on page 9.
Line B - Box for First Return/Report. top Check this box if an annual return/report has not been previously filed for this plan or DFE. For the purpose of completing this box, the Form 5500-EZ is not considered an annual return/report.
Line B - Box for Amended Return/Report. top Check this box if you have already filed for the 2016 plan year and are now filing an amended return/report to correct errors and/or omissions on the previously filed return/report. See instructions on page 6.
TIP. Check the line B box for an "amended return/report" if you filed a previous 2016 annual return/report that was given a "Filing_Received," "Filing_Error," or "Filing_Stopped" status by EFAST2. Do not check the line B box for an "amended return/report" if your previous submission attempts were not successfully received by EFAST2 because of problems with the transmission of your return/report. For more information, go to the EFAST2 website at www.efast.dol.gov or call the EFAST2 Help Line at 1-866-GO-EFAST (1-866-463-3278).
Line B - Box for Final Return/Report. top Check this box if this Form 5500 is the last annual return/report required to be submitted for this plan. (See Final Return/Report.)
Note. Do not check box B (Final Return/Report) if "4R" is entered on line 8b for a welfare plan that is not required to file a Form 5500 for the next plan year because the welfare plan has become eligible for an annual reporting exemption. For example, certain unfunded and insured welfare plans may be required to file the 2016 Form 5500 and be exempt from filing a Form 5500 for the plan year 2017 if the number of participants covered as of the beginning of the 2017 plan year drops below 100. See Who Must File. Should the number of participants covered by such a plan increase to 100 or more in a future year, the plan must resume filing Form 5500 and enter "4S" on line 8b on that year's Form 5500. See 29 CFR 2520.104-20.
Line B - Box for Short Plan Year Return/Report. top Check this box if this Form 5500 is being filed for a plan year period of less than 12 months. Provide the dates in Part I, Plan Year Beginning and Ending.
Line C - Box for Collectively-Bargained Plan. top Check this box when the contributions to the plan and/or the benefits paid by the plan are subject to the collective bargaining process (even if the plan is not established and administered by a joint board of trustees and even if only some of the employees covered by the plan are members of a collective bargaining unit that negotiates contributions and/or benefits). The contributions and/or benefits do not have to be identical for all employees under the plan.
Line D - Box for Extension and DFVC Program. top Check the appropriate box here if:
| For each Form 5500 with the same EIN (line 2b), when | Assign PN |
|---|---|
| Part II,
line 8a is completed, or Part I, line A, for a DFE is checked and an M,
C, P, or E is entered |
001 to the first plan or
DFE. Consecutively number others as 002, 003… |
| Part II,
line 8a is completed, or Part I, line A, for a DFE is checked and an M,
C, P, or E is entered |
501 to the first plan or GIA. Consecutively number others as 502, 503... |
Line 1c. top Enter the date the plan first became effective.
Line 2a. top Limit your response to the information required in each row as specified below:
Line 2b.
top Enter the
nine-digit employer identification number (EIN) assigned to the plan
sponsor/employer, for example, 00-1234567. In the case of a DFE, enter
the employer identification number (EIN) assigned to the CCT, PSA, MTIA,
103-12 IE, or GIA.
Employers without an EIN must apply for one as soon as possible. The EBSA does not issue EINs. To apply for an EIN from the IRS:
Line 2d. top Enter the six-digit business code that best describes the nature of the plan sponsor's business from the list of business codes on pages 78, 79, and 80. If more than one employer or employee organization is involved, enter the business code for the main business activity of the employers and/or employee organizations.
Line 3a.
top
Please limit your
response to the information required:
Line 3b.
top Enter the plan
administrator's nine-digit EIN. A plan administrator must have an EIN
for Form 5500 reporting purposes. If the plan administrator does not
have an EIN, apply for one as explained in the instructions for line
2b. One EIN
should be entered for a group of individuals who are, collectively, the
plan administrator.
Note. Employees of the plan sponsor who
perform administrative functions for the plan are generally not the
plan administrator unless specifically designated in the plan document.
If an employee of the plan sponsor is designated as the plan
administrator, that employee must get an EIN.
Line 4. top If the plan sponsor's or DFE's name and/or EIN have changed since the last return/report was filed for this plan or DFE, enter the plan sponsor's or DFE's name, EIN, and the plan number as it appeared on the last return/report filed.
Caution! The failure to indicate on line 4 that a plan sponsor was previously identified by a different name or a different employer identification number (EIN) could result in correspondence from the DOL and the IRS.
Lines 5 and 6. top All filers must complete both lines 5 and 6 unless the Form 5500 is filed for an IRA Plan described in Limited Pension Plan Reporting or for a DFE.
The description of "participant" in the instructions below is only for purposes of these lines.TIP. Before counting the number of participants, especially in a welfare benefit plan, it is important to determine whether the plan sponsor has established one or more plans for Form 5500/Form 5500-SF reporting purposes. As a matter of plan design, plan sponsors can offer benefits through various structures and combinations. For example, a plan sponsor could create (i) one plan providing major medical benefits, dental benefits, and vision benefits, (ii) two plans with one providing major medical benefits and the other providing self-insured dental and vision benefits; or (iii) three separate plans. You must review the governing documents and actual operations to determine whether welfare benefits are being provided under a single plan or separate plans.
The fact that you have separate insurance policies for each different
welfare benefit does not necessarily mean that you have separate plans.
Some plan sponsors use a "wrap" document to incorporate various
benefits and insurance
policies into one comprehensive plan. In addition, whether a benefit
arrangement is deemed to be a single plan may be different for purposes
other than Form 5500/Form 5500-SF reporting. For example, special rules
may apply for purposes of HIPAA, COBRA, and Internal Revenue Code
compliance. If you need help determining whether you have a single
welfare benefit plan for Form 5500/Form 5500-SF reporting purposes, you
should consult a qualified benefits consultant or legal counsel.
Line 6g.
top Enter the
number of participants included on line 6f (total participants at the
end of the plan year) who have account balances. For example, for a
Code section 401(k) plan the number entered on line 6g should be the
number of
participants counted on line 6f who have made a contribution, or for
whom a contribution has been made, to the plan for this plan year or
any prior plan year. Defined benefit plans should leave line 6g blank.
Line 6h. top Include any individual who terminated employment during this plan year, whether or not he or she (a) incurred a break in service, (b) received an irrevocable commitment from an insurance company to pay all the benefits to which he or she is entitled under the plan, and/or (c) received a cash distribution or deemed cash distribution of his or her nonforfeitable accrued benefit. Multiemployer plans and multiple-employer plans that are collectively bargained do not have to complete line 6h.
Line 7. top Only multiemployer plans should complete line 7. Multiemployer plans must enter the total number of employers obligated to contribute to the plan. For purposes of line 7 of the Form 5500, an employer obligated to contribute is defined as an employer who, during the 2016 plan year, is a party to the collective bargaining agreement(s) pursuant to which the plan is maintained or who may otherwise be subject to withdrawal liability pursuant to ERISA section 4203. Any two or more contributing entities (e.g., places of business with separate collective bargaining agreements) that have the same nine digit employer identification number (EIN) must be aggregated and counted as one employer for this purpose.
Line 8 -
Benefits Provided Under the Plan. top
In the boxes for line 8a and 8b, as appropriate, enter all applicable
plan characteristics codes that applied during the reporting year from
the List
of Plan Characteristic Codes on
pages 19 and
20 that describe the characteristics of the plan being reported.
Note. In the case of an eligible combined
plan under Code section 414(x) and ERISA section 210(e), the codes
entered in line 8a must include any codes applicable for either the
defined benefit pension features or the defined contribution pension
features of the plan.
Line 9 - Funding and Benefit Arrangements. top Check all boxes that apply to indicate the funding and benefit arrangements used during the plan year. The "funding arrangement" is the method for the receipt, holding, investment, and transmittal of plan assets prior to the time the plan actually provides benefits. The "benefit arrangement" is the method by which the plan provides benefits to participants. For purposes of line 9:
"Insurance" means the plan has an account, contract, or policy with an insurance company, insurance service, or other similar organization (such as Blue Cross, Blue Shield, or a health maintenance organization) during the plan or DFE year. (This includes investments with insurance companies such as guaranteed investment contracts (GICs).) An annuity account arrangement under Code section 403(b)(1) that is required to complete the Form 5500 should mark "insurance" for both the plan funding arrangement and plan benefit arrangement. Do not check "insurance" if the sole function of the insurance company was to provide administrative services.Line
11a.
top
All plans providing welfare benefits must complete Part III, line 11a
by answering either "Yes" or "No". Do not leave the answer blank. If
the plan is a multiple-employer welfare arrangement or an Entity
Claiming Exception (ECE)
subject to the Form M-1, Report for Multiple-Employer Welfare
Arrangements (MEWAs) and Certain Entities Claiming Exception (ECEs)
filing requirements, check "Yes" and complete line 11, elements 11b and
11c. If the answer is "No," skip elements 11b and 11c of line 11.
Generally, a Form M-1 must be filed each year by March 1st following the calendar year in which a plan operates subject to the Form M-1 filing requirement. (For example, a plan MEWA that was operating in 2016 must file the 2016 Form M-1 annual report by March 1, 2017.) In addition, Form M-1 filings are necessary in the case of certain registration, origination, or special events. See the instructions for Form M-1 at http://www.askebsa.dol.gov/mewa, and 29 CFR 2520.101-2 for more information regarding the Form M-1 filing requirements for plan MEWAs and ECEs.
Line 11b. top All plans that answered "Yes" in line 11a must complete line 11b by answering either "Yes" or "No." Do not leave the answer blank.
Line
11c.
top
All plans that answered "Yes" in line 11a must enter a Receipt
Confirmation Code for the 2016 Form M–1 annual report that was required
to be filed with the Department of Labor under the Form M–1 filing
requirements. The Receipt
Confirmation Code is a unique code generated by the Form M–1 electronic
filing system. You can find this code under the "completed filings"
area when you log into your Form M–1 electronic filing system at http://www.askebsa.dol.gov/mewa.
If a plan that is subject to the Form M-1 filing requirements was not
required to file a 2016 Form M–1 annual report, enter the Receipt
Confirmation Code for the most recent Form M–1 that was required to be
filed under the Form M–1 filing requirements on or before the date of
filing the 2016 Form 5500. (For example, if a plan was not required to
file a 2016 Form M–1 annual report by March 1, 2017 for the 2016
calendar year because it experienced a registration event between
October 1 and December 31, 2016, and made a timely Form M–1
registration filing, the plan must enter on line 11c of the 2016 Form
5500 the Receipt Confirmation Code issued for the Form M–1 registration
filing.)
Caution! A welfare benefit plan's failure
to answer line 11a, and
if applicable, lines 11b and 11c, or enter a valid Receipt Confirmation Code in
line 11c, will subject the Form
5500 filing to rejection as
incomplete and civil penalties
may be assessed pursuant
to ERISA Section 502(c)(2) and 29 CFR 2560.502c-2.
| top LIST OF PLAN
CHARACTERISTICS CODES FOR LINES 9a AND 9b |
|||
| CODE |
Defined
Benefit Pension Features |
2S |
401(k) plan or 403(b) plan that
provides for automatic enrollment in plan that has elective contributions deducted from payroll. |
| 1A |
Benefits are primarily pay
related. |
2T |
Total or partial participant-directed
account plan - plan uses default investment account for participants who fail to direct assets in their account. |
| 1B |
Benefits are primarily flat
dollar (includes dollars per year of service). |
CODE |
Other
Pension Benefit Features
|
| 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 (for example, 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 (for example, 10 percent of final average pay times years of service, or the amount of the employee's hypothetical account balance). |
3B | Use this code if the plan
covered self-employed individuals in the return year. |
| 1D |
Floor-offset plan - Plan
benefits are subject to offset for retirement benefits provided by an employer-sponsored defined contribution plan. |
3C | Plan not intended to be
qualified - A plan not intended to be qualified under Code sections 401, 403, or 408. |
| 1E |
Code section 401(h) arrangement - Plan contains separate accounts under Code section 401(h) to provide employee health benefits. |
3D | Pre-approved pension plan - A
master, prototype, or volume submitter plan that is the subject of a favorable opinion or advisory letter from the IRS. |
| 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). |
3F | Plan sponsor(s) received
services of leased employees, as defined in Code section 414(n), during the plan year. |
| 1H |
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. |
3H | Plan sponsor(s) is (are) a
member(s) of a controlled group (Code sections 414(b), (c), or (m)). |
| 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). |
3I | Plan requiring that all or part of employer contributions be invested and held, at least for a limited period, in employer securities. |
| CODE |
Defined
Contribution Pension Features |
3J | U.S.-based plan that covers
residents of Puerto Rico and is qualified under both Code section 401 and section 1165 of Puerto Rico Code. |
| 2A |
Use this code if employer
contributions in the return year were based on one of the following allocation types: 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 Code section 401(l). |
CODE | Welfare Benefit Features |
| 2B |
Target benefit plan. |
4A | Health (other than vision or dental). |
| 2C |
Money purchase (other than
target benefit). |
4B | Life insurance. |
| 2D |
Offset plan - Plan benefits are
subject to offset for retirement benefits provided in another plan or arrangement of the employer. |
4C | Supplemental unemployment. |
| 2E |
Profit-sharing. | 4D | Dental. |
| 2F |
ERISA section 404(c) plan - This
plan, or any part of it, is intended to meet the conditions of 29 CFR 2550.404c-1. |
4E | Vision. |
| 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 CFR 2550.404c-1 is intended to be met. |
4F | Temporary disability (accident and sickness). |
| 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 CFR 2550.404c-1 is intended to be met. |
4G | Prepaid legal. |
| 2I |
Stock bonus. |
4H | Long-term disability. |
| 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. |
4I |
Severance pay. |
| 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) with only QNECs and/or QMACs. Also not applicable if Code section 403(b)(1), 403(b)(7), or 408 arrangement/ accounts annuities. |
4J |
Apprenticeship and training. |
| 2L |
An annuity contract purchased by
Code section 501(c)(3) organization or public school as described in Code section 403(b)(1) arrangement. |
4K |
Scholarship (funded). |
| 2M |
Custodial accounts for regulated
investment company stock as described in Code section 403(b)(7). |
4L |
Death benefits (include travel
accident but not life insurance). |
| 2N |
Code section 408 accounts and annuities - See Limited Pension Plan Reporting instructions for pension plan utilizing Code section 408 individual retirement accounts or annuities as the funding vehicle for providing benefits. |
4P |
Taft-Hartley Financial
Assistance for Employee Housing Expenses. |
| 2O |
ESOP other than a leveraged ESOP. |
4Q |
Other. |
| 2P |
Leveraged ESOP - An ESOP that acquires employer securities with borrowed money or other debt-financing techniques. |
4R |
Unfunded, fully insured, or
combination unfunded/fully insured welfare plan that will not file an annual report for next plan year pursuant to 29 CFR 2520.104-20. |
| 2Q |
The employer maintaining this ESOP is an S corporation. |
4S |
Unfunded, fully insured, or
combination unfunded/fully insured welfare plan that stopped filing annual reports in an earlier plan year pursuant to 29 CFR 2520.104-20. |
| 2R | Participant-directed brokerage
accounts provided as an investment option under the plan. |
4T |
10 or more employer plan under
Code section 419A(f)(6). |
| 4U |
Collectively-bargained welfare benefit arrangement under Code section 419A(f)(5). |
||
| top Forms 5500, 5500-SF, and 5500-EZ Codes for Principal Business Activity |
This
list of principal business activities and their associated codes is designed to classify an enterprise by the type of activity in which it is engaged. |
These principal activity codes
are based on the North American Industry Classification System. |
|
| Agriculture, Forestry, Fishing and Hunting Crop Production 111100 Oilseed & Grain Farming 111210 Vegetable & Melon Farming (including potatoes & yams) 111300 Fruit & Tree Nut Farming 111400 Greenhouse, Nursery, & Floriculture Production 111900 Other Crop Farming (including tobacco, cotton, sugarcane, hay, peanut, sugar beet, & all other crop farming) Animal Production 112111 Beef Cattle Ranching & Farming 112112 Cattle Feedlots 112120 Dairy Cattle & Milk Production 112210 Hog & Pig Farming 112300 Poultry & Egg Production 112400 Sheep & Goat Farming 112510 Aquaculture (including shellfish & finfish farms & hatcheries) 112900 Other Animal Production Forestry and Logging 113110 Timber Tract Operations 113210 Forest Nurseries & Gathering of Forest Products 113310 Logging Fishing, Hunting and Trapping 114110 Fishing 114210 Hunting & Trapping Support Activities for Agriculture and Forestry 115110 Support Activities for Crop Production (including cotton ginning, soil preparation, planting, & cultivating) 115210 Support Activities for Animal Production 115310 Support Activities for Forestry |
Wholesale Trade Merchant Wholesalers, Durable Goods 423100 Motor Vehicle, & Motor Vehicle Parts & Supplies 423200 Furniture & Home Furnishings 423300 Lumber & Other Construction Materials 423400 Professional & Commercial Equipment & Supplies 423500 Metal & Mineral (except petroleum) 423600 Household Appliances and Electrical & Electronic Goods 423700 Hardware, Plumbing, & Heating Equipment & Supplies 423800 Machinery, Equipment, & Supplies 423910 Sporting & Recreational Goods & Supplies 423920 Toy, & Hobby Goods, & Supplies 423930 Recyclable Materials 423940 Jewelry, Watch, Precious Stone, & Precious Metals 423990 Other Miscellaneous Durable Goods Merchant Wholesalers, Nondurable Goods 424100 Paper & Paper Products 424210 Drugs & Druggists' Sundries 424300 Apparel, Piece Goods, & Notions 424400 Grocery & Related Products 424500 Farm Product Raw Materials 424600 Chemical & Allied Products 424700 Petroleum & Petroleum Products 424800 Beer, Wine, & Distilled Alcoholic Beverages 424910 Farm Supplies 424920 Book, Periodical, & Newspapers 424930 Flower, Nursery Stock, & Florists' Supplies 424940 Tobacco & Tobacco Products 424950 Paint, Varnish, & Supplies 424990 Other Miscellaneous Nondurable Goods Wholesale Electronic Markets and Agents and Brokers 425110 Business to Business Electronic Markets 425120 Wholesale Trade Agents & Brokers |
Information Publishing Industries (except Internet) 511110 Newspaper Publishers 511120 Periodical Publishers 511130 Book Publishers 511140 Directory & Mailing List Publishers 511190 Other Publishers 511210 Software Publishers Motion Picture and Sound Recording Industries 512100 Motion Picture & Video Industries (except video rental) 512200 Sound Recording Industries Broadcasting (except Internet) 515100 Radio & Television Broadcasting 515210 Cable & Other Subscription Programming Telecommunications 517000 Telecommunications (including paging, cellular, satellite, cable & other program distribution, resellers, other telecommunications, & internet service providers) Data Processing Services 518210 Data Processing, Hosting, & Related Services Other Information Services 519100 Other Information Services (including news syndicates, libraries, internet publishing & broadcasting) |
Administrative and Support and Waste Management and Remediation Services Administration and Support Services 561110 Office Administrative Services 561210 Facilities Support Services 561300 Employment Services 561410 Document Preparation Services 561420 Telephone Call Centers 561430 Business Service Centers (including private mail centers & copy shops) 561440 Collection Agencies 561450 Credit Bureaus 561490 Other Business Support Services (including repossession services, court reporting, & stenotype services) 561500 Travel Arrangement & Reservation Services 561600 Investigation & Security Services 561710 Exterminating & Pest Control Services 561720 Janitorial Services 561730 Landscaping Services 561740 Carpet & Upholstery Cleaning Services 561790 Other Services to Buildings & Dwellings 561900 Other Support Services (including packaging & labeling services, & convention & trade show organizers) Waste Management and Remediation Services 562000 Waste Management and Remediation Services |
| Mining 211110 Oil & Gas Extraction 212110 Coal Mining 212200 Metal Ore Mining 212310 Stone Mining & Quarrying 212320 Sand, Gravel, Clay, & Ceramic & Refractory Minerals Mining, & Quarrying 212390 Other Nonmetallic Mineral Mining & Quarrying 213110 Support Activities for Mining |
Educational Services 611000 Educational Services (including schools, colleges, & universities) |
||
| Utilities 221100 Electric Power Generation, Transmission & Distribution 221210 Natural Gas Distribution 221300 Water, Sewage & Other Systems 221500 Combination Gas & Electric |
Retail Trade Motor Vehicle and Parts Dealers 441110 New Car Dealers 441120 Used Car Dealers 441210 Recreational Vehicle Dealers 441222 Boat Dealers 441228 Motorcycle, ATV, and All Other Motor Vehicle Dealers 441300 Automotive Parts, Accessories, & Tire Stores Furniture and Home Furnishings Stores 442110 Furniture Stores 442210 Floor Covering Stores 442291 Window Treatment Stores 442299 All Other Home Furnishings Stores Electronics and Appliance Stores 443141 Household Appliance Stores 443142 Electronics Stores (including Audio, Video, Computer, and Camera Stores) Building Material and Garden Equipment and Supplies Dealers 444110 Home Centers 444120 Paint & Wallpaper Stores 444130 Hardware Stores 444190 Other Building Material Dealers 444200 Lawn & Garden Equipment & Supplies Stores Food and Beverage Stores 445110 Supermarkets and Other Grocery (except Convenience) Stores 445120 Convenience Stores 445210 Meat Markets 445220 Fish & Seafood Markets 445230 Fruit & Vegetable Markets 445291 Baked Goods Stores 445292 Confectionery & Nut Stores 445299 All Other Specialty Food Stores 445310 Beer, Wine, & Liquor Stores Health and Personal Care Stores 446110 Pharmacies & Drug Stores 446120 Cosmetics, Beauty Supplies, & Perfume Stores 446130 Optical Goods Stores 446190 Other Health & Personal Care Stores Gasoline Stations 447100 Gasoline Stations (including convenience stores with gas) Clothing and Clothing Accessories Stores 448110 Men's Clothing Stores 448120 Women's Clothing Stores 448130 Children's & Infants' Clothing Stores 448140 Family Clothing Stores 448150 Clothing Accessories Stores 448190 Other Clothing Stores 448210 Shoe Stores 448310 Jewelry Stores 448320 Luggage & Leather Goods Stores Sporting Goods, Hobby, Book, and Music Stores 451110 Sporting Goods Stores 451120 Hobby, Toy, & Game Stores 451130 Sewing, Needlework, & Piece Goods Stores 451140 Musical Instrument & Supplies Stores 451211 Book Stores 451212 News Dealers & Newsstands General Merchandise Stores 452110 Department Stores 452900 Other General Merchandise Stores Miscellaneous Store Retailers 453110 Florists 453210 Office Supplies & Stationery Stores 453220 Gift, Novelty, & Souvenir Stores 453310 Used Merchandise Stores 453910 Pet & Pet Supplies Stores 453920 Art Dealers 453930 Manufactured (Mobile) Home Dealers 453990 All Other Miscellaneous Store Retailers (including tobacco, candle, & trophy shops) Nonstore Retailers 454110 Electronic Shopping & Mail-Order Houses 454210 Vending Machine Operators 454310 Fuel Dealers (including Heating Oil and Liquefied Petroleum) 454390 Other Direct Selling Establishments (including door-to-door retailing, frozen food plan providers, party plan merchandisers, & coffee-break service providers) |
Finance and Insurance Depository Credit Intermediation 522110 Commercial Banking 522120 Savings Institutions 522130 Credit Unions 522190 Other Depository Credit Intermediation Nondepository Credit Intermediation 522210 Credit Card Issuing 522220 Sales Financing 522291 Consumer Lending 522292 Real Estate Credit (including mortgage bankers & originators) 522293 International Trade Financing 522294 Secondary Market Financing 522298 All Other Nondepository Credit Intermediation Activities Related to Credit Intermediation 522300 Activities Related to Credit Intermediation (including loan brokers, check clearing, & money transmitting) Securities, Commodity Contracts, and Other Financial Investments and Related Activities 523110 Investment Banking & Securities Dealing 523120 Securities Brokerage 523130 Commodity Contracts Dealing 523140 Commodity Contracts Brokerage 523210 Securities & Commodity Exchanges 523900 Other Financial Investment Activities (including portfolio management & investment advice) Insurance Carriers and Related Activities 524130 Reinsurance Carriers 524140 Direct Life, Health, & Medical Insurance Carriers 524150 Direct Insurance (except Life, Health & Medical) Carriers 524210 Insurance Agencies & Brokerages 524290 Other Insurance Related Activities (including third- party administration of Insurance and pension funds) Funds, Trusts, and Other Financial Vehicles 525100 Insurance & Employee Benefit Funds 525910 Open-End Investment Funds (Form 1120-RIC) 525920 Trusts, Estates, & Agency Accounts 525990 Other Financial Vehicles (including mortgage REITs & closed-end investment funds) "Offices of Bank Holding Companies" and "Offices of Other Holding Companies" are located under Management of Companies (Holding Companies). |
Health Care and Social Assistance Offices of Physicians and Dentists 621111 Offices of Physicians (except mental health specialists) 621112 Offices of Physicians, Mental Health Specialists 621210 Offices of Dentists Offices of Other Health Practitioners 621310 Offices of Chiropractors 621320 Offices of Optometrists 621330 Offices of Mental Health Practitioners (except Physicians) 621340 Offices of Physical, Occupational & Speech Therapists, & Audiologists 621391 Offices of Podiatrists 621399 Offices of all Other Miscellaneous Health Practitioners Outpatient Care Centers 621410 Family Planning Centers 621420 Outpatient Mental Health & Substance Abuse Centers 621491 HMO Medical Centers 621492 Kidney Dialysis Centers 621493 Freestanding Ambulatory Surgical & Emergency Centers 621498 All Other Outpatient Care Centers Medical and Diagnostic Laboratories 621510 Medical & Diagnostic Laboratories Home Health Care Services 621610 Home Health Care Services Other Ambulatory Health Care Services 621900 Other Ambulatory Health Care Services (including ambulance services & blood & organ banks) Hospitals 622000 Hospitals Nursing and Residential Care Facilities 623000 Nursing & Residential Care Facilities Social Assistance 624100 Individual & Family Services 624200 Community Food & Housing, & Emergency & Other Relief Services 624310 Vocational Rehabilitation Services 624410 Child Day Care Services |
| Construction Construction of Buildings 236110 Residential Building Construction 236200 Nonresidential Building Construction Heavy and Civil Engineering Construction 237100 Utility System Construction 237210 Land Subdivision 237310 Highway, Street, & Bridge Construction 237990 Other Heavy & Civil Engineering Construction Specialty Trade Contractors 238100 Foundation, Structure, & Building Exterior Contractors (including framing carpentry, masonry, glass, roofing, & siding) 238210 Electrical Contractors 238220 Plumbing, Heating, & Air-Conditioning Contractors 238290 Other Building Equipment Contractors 238300 Building Finishing Contractors (including drywall, insulation, painting, wallcovering, flooring, tile, & finish carpentry) 238900 Other Specialty Trade Contractors (including site preparation) |
|||
| Manufacturing Food Manufacturing 311110 Animal Food Mfg 311200 Grain & Oilseed Milling 311300 Sugar & Confectionary Product Mfg 311400 Fruit & Vegetable Preserving & Specialty Food Mfg 311500 Dairy Product Mfg 311610 Animal Slaughtering and Processing 311710 Seafood Product Preparation & Packaging 311800 Bakeries, Tortilla & Dry Pasta Mfg 311900 Other Food Mfg (including coffee, tea, flavorings & seasonings) Beverage and Tobacco Product Manufacturing 312110 Soft Drink & Ice Mfg 312120 Breweries 312130 Wineries 312140 Distilleries 312200 Tobacco Manufacturing Textile Mills and Textile Product Mills 313000 Textile Mills 314000 Textile Product Mills Apparel Manufacturing 315100 Apparel Knitting Mills 315210 Cut & Sew Apparel Contractors 315220 Men's & Boys' Cut & Sew Apparel Mfg. 315240 Women's, Girls' and Infants' Cut & Sew Apparel Mfg. 315280 Other Cut & Sew Apparel Mfg 315990 Apparel Accessories & Other Apparel Mfg Leather and Allied Product Manufacturing 316110 Leather & Hide Tanning, & Finishing 316210 Footwear Mfg (including rubber & plastics) 316990 Other Leather & Allied Product Mfg Wood Product Manufacturing 321110 Sawmills & Wood Preservation 321210 Veneer, Plywood, & Engineered Wood Product Mfg 321900 Other Wood Product Mfg Paper Manufacturing 322100 Pulp, Paper, & Paperboard Mills 322200 Converted Paper Product Mfg Printing and Related Support Activities 323100 Printing & Related Support Activities Petroleum and Coal Products Manufacturing 324110 Petroleum Refineries (including integrated) 324120 Asphalt Paving, Roofing, & Saturated Materials Mfg 324190 Other Petroleum & Coal Products Mfg Chemical Manufacturing 325100 Basic Chemical M 325200 Resin, Synthetic Rubber, & Artificial & Synthetic Fibers & Filaments Mfg 325300 Pesticide, Fertilizer, & Other Agricultural Chemical Mfg 325410 Pharmaceutical & Medicine Mfg 325500 Paint, Coating, & Adhesive Mfg 325600 Soap, Cleaning Compound, & Toilet Preparation Mfg 325900 Other Chemical Product & Preparation Mfg Plastics and Rubber Products Manufacturing 326100 Plastics Product Mfg 326200 Rubber Product Mfg Nonmetallic Mineral Product Manufacturing 327100 Clay Product & Refractory Mfg 327210 Glass & Glass Product Mfg 327300 Cement & Concrete Product Mfg 327400 Lime & Gypsum Product Mfg 327900 Other Nonmetallic Mineral Product Mfg Primary Metal Manufacturing 331110 Iron & Steel Mills & Ferroalloy Mfg 331200 Steel Product Mfg from Purchased Steel 331310 Alumina & Aluminum Production & Processing 331400 Nonferrous Metal (except Aluminum) Production & Processing 331500 Foundries Fabricated Metal Product Manufacturing 332110 Forging & Stamping 332210 Cutlery & Handtool Mfg 332300 Architectural & Structural Metals Mfg 332400 Boiler, Tank, & Shipping Container Mfg 332510 Hardware Mfg 332610 Spring & Wire Product Mfg 332700 Machine Shops; Turned Product; & Screw, Nut, & Bolt Mfg 332810 Coating, Engraving, Heat Treating, & Allied Activities 332900 Other Fabricated Metal Product Mfg Machinery Manufacturing 333100 Agriculture, Construction, & Mining Machinery Mfg 333200 Industrial Machinery Mfg 333310 Commercial & Service Industry Machinery Mfg 333410 Ventilation, Heating, Air-Conditioning, & Commercial Refrigeration Equipment Mfg 333510 Metalworking Machinery Mfg 333610 Engine, Turbine & Power Transmission Equipment Mfg 333900 Other General Purpose Machinery Mfg Computer and Electronic Product Manufacturing 334110 Computer & Peripheral Equipment Mfg 334200 Communications Equipment Mfg 334310 Audio & Video Equipment Mfg 334410 Semiconductor & Other Electronic Component Mfg 334500 Navigational, Measuring, Electromedical, & Control Instruments Mfg 334610 Manufacturing & Reproducing Magnetic & Optical Media Electrical Equipment, Appliance, and Component Manufacturing 335100 Electric Lighting Equipment Mfg 335200 Household Appliance Mfg 335310 Electrical Equipment Mfg 335900 Other Electrical Equipment & Component Mfg Transportation Equipment Manufacturing 336100 Motor Vehicle Mfg 336210 Motor Vehicle Body & Trailer Mfg 336300 Motor Vehicle Parts Mfg 336410 Aerospace Product & Parts Mfg 336510 Railroad Rolling Stock Mfg 336610 Ship & Boat Building 336990 Other Transportation Equipment Mfg Furniture and Related Product Manufacturing 337000 Furniture & Related Product Manufacturing Miscellaneous Manufacturing 339110 Medical Equipment & Supplies Mfg 339900 Other Miscellaneous Mfg |
Real Estate and Rental and Leasing Real Estate 531110 Lessors of Residential Buildings & Dwellings (including equity REITs) 531120 Lessors of Nonresidential Buildings (except Miniwarehouses) (including equity REITs) 531130 Lessors of Miniwarehouses & Self-Storage Units (including equity REITs) 531190 Lessors of Other Real Estate 531210 Offices of Real Estate Agents & Brokers 531310 Real Estate Property Managers 531320 Offices of Real Estate Appraisers 531390 Other Activities Related to Real Estate Rental and Leasing Services 532100 Automotive Equipment Rental & Leasing 532210 Consumer Electronics & Appliances Rental 532220 Formal Wear & Costume Rental 532230 Video Tape & Disc Rental 532290 Other Consumer Goods Rental 532310 General Rental Centers 532400 Commercial & Industrial Machinery & Equipment Rental & Leasing Lessors of Nonfinancial Intangible Assets (except copyrighted works) 533110 Lessors of Nonfinancial Intangible Assets (except copyrighted works) |
Arts,
Entertainment, and Recreation Performing Arts, Spectator Sports, and Related Industries 711100 Performing Arts Companies 711210 Spectator Sports (including sports clubs & racetracks) 711300 Promoters of Performing Arts, Sports, & Similar Events 711410 Agents & Managers for Artists, Athletes, Entertainers, & Other Public Figures 711510 Independent Artists, Writers, & Performers Museums, Historical Sites, and Similar Institutions 712100 Museums, Historical Sites, & Similar Institutions Amusements, Gambling, and Recreation Industries 713100 Amusement Parks & Arcades 713200 Gambling Industries 713900 Other Amusement & Recreation Industries (including golf courses, skiing facilities, marinas, fitness centers, & bowling centers) |
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| Arts, Entertainment, and Recreation Performing Arts, Spectator Sports, and Related Industries 711100 Performing Arts Companies 711210 Spectator Sports (including sports clubs & racetracks) 711300 Promoters of Performing Arts, Sports, & Similar Events 711410 Agents & Managers for Artists, Athletes, Entertainers, & Other Public Figures 711510 Independent Artists, Writers, & Performers Museums, Historical Sites, and Similar Institutions 712100 Museums, Historical Sites, & Similar Institutions Amusements, Gambling, and Recreation Industries 713100 Amusement Parks & Arcades 713200 Gambling Industries 713900 Other Amusement & Recreation Industries (including golf courses, skiing facilities, marinas, fitness centers, & bowling centers) |
Professional, Scientific, and Technical Services Legal Services 541110 Offices of Lawyers 541190 Other Legal Services Accounting, Tax Preparation, Bookkeeping, and Payroll Services 541211 Offices of Certified Public Accountants 541213 Tax Preparation Services 541214 Payroll Services 541219 Other Accounting Services Architectural, Engineering, and Related Services 541310 Architectural Services 541320 Landscape Architecture Services 541330 Engineering Services 541340 Drafting Services 541350 Building Inspection Services 541360 Geophysical Surveying & Mapping Services 541370 Surveying & Mapping (except Geophysical) Services 541380 Testing Laboratories Specialized Design Services 541400 Specialized Design Services (including interior, industrial, graphic, & fashion design) Computer Systems Design and Related Services 541511 Custom Computer Programming Services 541512 Computer Systems Design Services 541513 Computer Facilities Management Services 541519 Other Computer Related Services Other Professional, Scientific, and Technical Services 541600 Management, Scientific, & Technical Consulting Services 541700 Scientific Research & Development Services 541800 Advertising & Related Services 541910 Marketing Research & Public Opinion Polling 541920 Photographic Services 541930 Translation & Interpretation Services 541940 Veterinary Services 541990 All Other Professional, Scientific, & Technical Services |
Accommodation and Food Services Accommodation 721110 Hotels (except Casino Hotels) & Motels 721120 Casino Hotels 721191 Bed & Breakfast Inns 721199 All other Traveler Accommodation 721210 RV (Recreational Vehicle) Parks & Recreational Camps 721310 Rooming & Boarding Houses Food Services and Drinking Places 722300 Special Food Services (including food service contractors & caterers) 722410 Drinking Places (Alcoholic Beverages) 722511 Full-Service Restaurants 722513 Limited-Service Restaurants 722514 Cafeterias and Buffets 722515 Snack and Non-alcoholic Beverage Bars |
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| Transportation and Warehousing Air, Rail, and Water Transportation 481000 Air Transportation 482110 Rail Transportation 483000 Water Transportation Truck Transportation 484110 General Freight Trucking, Local 484120 General Freight Trucking, Long-distance 484200 Specialized Freight Trucking Transit and Ground Passenger Transportation 485110 Urban Transit Systems 485210 Interurban & Rural Bus Transportation 485310 Taxi Service 485320 Limousine Service 485410 School & Employee Bus Transportation 485510 Charter Bus Industry 485990 Other Transit & Ground Passenger Transportation Pipeline Transportation 486000 Pipeline Transportation Scenic & Sightseeing Transportation 487000 Scenic & Sightseeing Transportation Support Activities for Transportation 488100 Support Activities for Air Transportation 488210 Support Activities for Rail Transportation 488300 Support Activities for Water Transportation 488410 Motor Vehicle Towing 488490 Other Support Activities for Road Transportation 488510 Freight Transportation Arrangement 488990 Other Support Activities for Transportation Couriers and Messengers 492110 Couriers 492210 Local Messengers & Local Delivery Warehousing and Storage 493100 Warehousing & Storage (except lessors of miniwarehouses & self-storage units) |
Other
Services Repair and Maintenance 811110 Automotive Mechanical, & Electrical Repair & Maintenance 811120 Automotive Body, Paint, Interior, & Glass Repair 811190 Other Automotive Repair & Maintenance (including oil change & lubrication shops & car washes) 811210 Electronic & Precision Equipment Repair & Maintenance 811310 Commercial & Industrial Machinery & Equipment (except Automotive & Electronic) Repair & Maintenance 811410 Home & Garden Equipment & Appliance Repair & Maintenance 811420 Reupholstery & Furniture Repair 811430 Footwear & Leather Goods Repair 811490 Other Personal & Household Goods Repair & Maintenance Personal and Laundry Services 812111 Barber Shops 812112 Beauty Salons 812113 Nail Salons 812190 Other Personal Care Services (including diet & weight reducing centers) 812210 Funeral Homes & Funeral Services 812220 Cemeteries & Crematories 812310 Coin-Operated Laundries & Drycleaners 812320 Drycleaning & Laundry Services (except Coin-Operated) 812330 Linen & Uniform Supply 812910 Pet Care (except Veterinary) Services 812920 Photofinishing 812930 Parking Lots & Garages 812990 All Other Personal Services Religious, Grantmaking, Civic, Professional, and Similar Organizations 813000 Religious, Grantmaking, Civic, Professional, & Similar Organizations (including condominium and homeowners associations) 813930 Labor Unions and Similar Labor Organizations 921000 Governmental Instrumentality or Agency |
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