2017 Instructions for Form 5500-SF 
Short Form Annual Return/Report of Small Employee Benefit Plan

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Table of Contents

See also, Department of Labor's Troubleshooter's Guide to Filing the ERISA Annual Report (Form 5500 and Form 5500-SF) for filing checklists, line by line guides to 5500 forms, Schedules A, C, D, G, H and I, among other items.
General Instructions
Specific Instructions

Code section references are to the Internal Revenue Code unless otherwise noted. ERISA refers to the Employee Retirement Income Security Act of 1974.

Changes to Note Return to top

IRS-Only Questions. IRS-only questions that filers were not required to complete on the 2016 Form 5500-SF have been removed from the Form 5500-SF, including preparer information, Part VIII regarding trust information, and Part IX regarding the IRS Compliance questions.

Authorized Service Provider Signatures. The instructions for Authorized Service Provider Signatures have been updated to reflect the ability for service providers to sign electric filings on the plan sponsor and DFE lines, where applicable, in addition to signing on behalf of plan administrators on the plan administrator line. 

Administrative Penalties. The instructions have been updated to reflect that the new maximum penalty for a plan administrator who fails or refuses to file a complete or accurate Form 5500/5500-SF report has been increased to up to $2,097 a day for penalties assessed after January 13, 2017, whose associated violation(s) occurred after November 2, 2015. 82 (FR 5373 (Jan. 18, 2017)). Because the Federal Civil Penalties Inflation Adjustment Improvements Act of 2015 (Pub. L. No. 114-74; 129 Stat. 599), requires the penalty amount to be adjusted annually after the Form 5500/5500-SF and its schedules, attachments, and instructions are published for filing, be sure to check for any possible required inflation adjustments of the maximum penalty amount that may have been published in the Federal Register after the instructions have been posted.

Plan Name Change. Line 4 of the Form 5500-SF has been changed to provide a field for filers to indicate that the name of the plan has changed. The instructions for line 4 have been updated to reflect the change. The instructions for line 1a have also been updated to advise filers that if the plan changed its name from the prior year filing(s), complete line 4 to indicate that the plan was previously identified by a different name.

Line 6c. Line 6c has been modified to add a new question to the existing question that asks if the plan is a defined benefit plan, is it covered under 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 this plan year.

EFAST2 Processing System Return to top

Under the computerized ERISA Filing Acceptance System (EFAST2), you must electronically file your 2017 Form 5500-SF, Short Form Annual Return/Report of Small Employee Benefit Plan. You may file your 2017 Form 5500-SF online using EFAST2's web-based filing system or you may file through an EFAST2-approved vendor. You cannot file a paper Form 5500-SF by mail or other delivery service. For more information, see the instructions for How To File - Electronic Filing Requirement on page 6 and the EFAST2 website at www.efast.dol.gov.

How To Get Assistance Return to top

If you need help completing this form, or have other questions, call the EFAST2 Help Line at 1-866-GO-EFAST (1-866-463-3278) (toll free) or access the EFAST2 or IRS websites. The EFAST2 Help Line is available Monday through Friday from 8:00 am to 8:00 pm, Eastern Time.

    You can access the EFAST2 website 24 hours a day, 7 days a week at www.efast.dol.gov to:

    You can access the IRS website 24 hours a day, 7 days a week at www.irs.gov to:
You can order other IRS forms and publications at www.irs.gov/orderforms. You can order EBSA publications by calling 1-866-444-EBSA (3272).

General Instructions Return to top

The Form 5500-SF, Short Form Annual Return/Report of Small Employee Benefit Plan, is a simplified annual reporting form for use by certain small pension and welfare benefit plans. To be eligible to use the Form 5500-SF, the plan must:
Plans required to file an annual return/report that are not eligible to file the Form 5500-SF, must file a Form 5500, Annual Return/Report of Employee Benefit Plan, with all required schedules and attachments (Form 5500), or Form 5500-EZ, Annual Return of One-Participant (Owners and Their Spouses) Retirement Plan.

To reduce the possibility of correspondence and penalties, we remind filers that the Internal Revenue Service (IRS), Department of Labor (DOL), and Pension Benefit Guaranty Corporation (PBGC) have consolidated their annual return/report forms to minimize the filing burden for employee benefit plans. Administrators and sponsors of employee benefit plans generally will satisfy their IRS and DOL annual reporting requirements for the plan under ERISA sections 104 and 4065 and Code sections 6058 and 6059 by filing either the Form 5500, Form 5500-SF, or Form 5500-EZ. Defined contribution and defined benefit pension plans may have to file additional information with the IRS including: Form 8955-SSA, Annual Registration Statement Identifying Separated Participants with Deferred Vested Benefits; 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. See www.irs.gov for more information. Defined benefit pension plans covered by the PBGC have special additional requirements, including filing premiums and reporting certain transactions directly with that agency. See the PBGC's website at www.pbgc.gov/practitioners for information on premium filings and reporting and disclosure requirements.

Note. The Form 5500-EZ generally is used by "one-participant plans" or certain foreign plans (as defined under Specific Instructions Only for "One-Participant Plans and Certain Foreign Plans" on page 7) that are not subject to the requirements of section 104(a) of ERISA to satisfy certain annual reporting and filing obligations imposed by the Code. A "one-participant plan" or a certain foreign plan may also be eligible to file Form 5500-SF. See Specific Instructions Only for "One-Participant Plans and Certain Foreign Plans." A "one-participant plan" or a certain foreign plan that is eligible to file Form 5500-SF may elect to file Form 5500-SF electronically with EFAST2 rather than filing a Form 5500-EZ on paper with the IRS. A "one-participant plan" or a certain foreign plan that is not eligible to file Form 5500-SF must file Form 5500-EZ on paper with the IRS. For more information on filing with the IRS, go to www.irs.gov or call 1-877-829-5500.

Caution! Abbreviated filing requirements apply for one-participant plan and certain foreign plan filers who file Form 5500-SF. See Specific Instructions Only for "One-Participant Plans and Certain Foreign Plans" on page 7.

The Form 5500-SF must be filed electronically. See How To File - Electronic Filing Requirement instructions on page 6 and the EFAST2 website at www.efast.dol.gov. Your Form 5500-SF 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.

ERISA and the Code provide for the assessment or imposition of penalties for not submitting the required information when due. See Penalties on page 5.

Annual returns/reports filed under Title I of ERISA must be made available by plan administrators to plan participants and beneficiaries and by the DOL to the public pursuant to ERISA sections 104 and 106. Pursuant to Section 504 of the Pension Protection Act of 2006 (PPA), this availability for defined benefit pension plans must include the posting of identification and basic plan information and actuarial information (Form 5500-SF, Schedule SB or MB, and all of the Schedule SB or MB attachments) on any plan sponsor intranet website (or website maintained by the plan administrator on behalf of the plan sponsor) that is used for the purpose of communicating with employees and not the public. Section 504 also requires DOL to display such information on DOL's website within 90 days after the filing of the plan's annual return/report. To see 2009 and later Forms 5500-SF, including actuarial information, see www.dol.gov/ebsa. See www.dol.gov/ebsa/actuarialsearch.html for 2008 and short plan year 2009 actuarial information filed under the previous paper-based system.

Pension and Welfare Plans Required To File Annual Return/Report Return to top

All pension benefit plans and welfare benefit plans covered by ERISA must file a Form 5500 or Form 5500-SF for a plan year unless they are eligible for a filing exemption. (See Code sections 6058 and 6059 and ERISA sections 104 and 4065). An annual return/report must be filed even if the plan is not "tax qualified," benefits no longer accrue, contributions were not made during this plan year, or contributions are no longer made. Pension benefit plans required to file include both defined benefit plans and defined contribution plans. Profit-sharing plans, stock bonus plans, money purchase plans, 401(k) plans, Code section 403(b) plans covered by Title I of ERISA, and IRA plans established by an employer are among the pension benefit plans for which an annual return/report must be filed. Welfare benefit plans provide benefits such as medical, dental, life insurance, apprenticeship and training, scholarship funds, severance pay, disability, etc. Plans that cover residents of Puerto Rico, the U.S. Virgin Islands, Guam, Wake Island, or American Samoa also must file unless they are eligible for a filing exemption. This includes a plan that elects to have the provisions of section 1022(i)(2) of ERISA apply.

    For more information about annual return/report filings for Code section 403(b) plans covered by Title I of ERISA, see Field Assistance Bulletins 2009-02 and 2010-01, available on the DOL website at www.dol.gov.

Plans Exempt From Filing Return to top

Under regulations and applicable guidance, some pension benefit plans and many welfare benefit plans with fewer than 100 participants are exempt from filing an annual return/report. Do not file a Form 5500-SF for an employee benefit plan that is any of the following:
  1. An unfunded excess benefit plan. See ERISA section 4(b)(5).
  2. A pension benefit plan maintained outside the United States primarily for the benefit of persons substantially all of whom are nonresident aliens. However, certain foreign plans are required to file the Form 5500-EZ with the IRS. See the instructions to the Form 5500-EZ for the filing requirements. For more information, go to www.irs.gov/ep or call 1-877-829-5500.
  3. An annuity or custodial account arrangement under Code section 403(b)(1) or (7) not established or maintained by an employer as described in DOL Regulations 29 CFR 2510.3-2(f).
  4. A simplified employee pension (SEP) described in Code section 408(k) that conforms to the alternative method of compliance described in 29 CFR 2520.104-48 or 29 CFR 104-49. A SEP is a pension plan that meets certain minimum qualifications regarding eligibility and employer contributions.
  5. A Savings Incentive Match Plan for Employees of Small Employers (SIMPLE) that involves SIMPLE IRAs under Code section 408(p).
  6. A church pension benefit plan not electing coverage under Code section 410(d).
  7. An unfunded dues financed pension benefit plan that meets the alternative method of compliance provided by 29 CFR 2520.104-27.
  8. An individual retirement account or annuity not considered a pension plan under 29 CFR 2510.3-2(d).
  9. A "one-participant plan," as defined on page 7. However, certain one-participant plans are required to file the Form 5500-EZ, Annual Return of One-Participant (Owners and Their Spouses) Retirement Plan, with the IRS or, if eligible, may file the Form 5500-SF, Short Form Annual Return/Report of Employee Benefit Plan, electronically with EFAST2. See page 7.
  10. A governmental plan.
  11. An unfunded pension benefit plan or an unfunded or insured welfare benefit plan: (a) whose benefits go only to a select group of management or highly compensated employees, and (b) which meets the terms of 29 CFR 2520.104-23 (including the requirement that a registration statement be timely filed with DOL) or 29 CFR 2520.104-24.
  12. A welfare benefit plan that covers fewer than 100 participants as of the beginning of the plan year and is unfunded, fully insured, or a combination of insured and unfunded. For this purpose:
a.. An unfunded welfare benefit plan has its benefits paid as needed directly from the general assets of the employer or the employee organization that sponsors the plan.

Note.
Plans that are NOT unfunded include those plans that received employee (or former employee) contributions during the plan year and/or used a trust or separately maintained fund (including a Code section 501(c)(9) trust) to hold plan assets or act as a conduit for the transfer of plan assets during the plan year. A welfare benefit plan with employee contributions that is associated with a cafeteria plan under Code section 125 may be treated for annual reporting purposes as an unfunded welfare benefit plan if it meets the requirements of DOL Technical Release 92-01, 57 Fed. Reg. 23272 (June 2, 1992) and 58 Fed. Reg. 45359 (Aug. 27, 1993). The mere receipt of COBRA contributions or other after-tax participant contributions (e.g., retiree contributions) by a cafeteria plan would not by itself affect the availability of the relief provided for cafeteria plans that otherwise meet the requirements of DOL Technical Release 92-01. See 61 Fed. Reg. 41220, 41222-23 (Aug. 7, 1996).

b.A fully insured welfare benefit plan has its benefits provided exclusively through insurance contracts or policies, the premiums of which must be paid directly to the insurance carrier by the employer or employee organization from its general assets or partly from its general assets and partly from contributions by its employees or members (which the employer or employee organization forwards within 3 months of receipt). The insurance contracts or policies discussed above must be issued by an insurance company or similar organization (such as Blue Cross, Blue Shield or a health maintenance organization) that is qualified to do business in any state.
c. A combination unfunded/insured welfare benefit plan has its benefits provided partially as an unfunded plan and partially as a fully insured plan. An example of such a plan is a welfare benefit plan that provides medical benefits as in "a" above and life insurance benefits as in "b" above. See 29 CFR 2520.104-20.

Note.
A voluntary employees' beneficiary association, as used in Code section 501(c)(9) (VEBA), should not be confused with the employer or employee organization that sponsors the plan. See ERISA section 3(4).
  1. Plans maintained only to comply with workers' compensation, unemployment compensation, or disability insurance laws.
  2. A welfare benefit plan maintained outside the United States primarily for persons substantially all of whom are nonresident aliens.
  3. A church welfare benefit plan under ERISA section 3(33).
  4. An unfunded dues financed welfare benefit plan that meets the alternative method of compliance provided by 29 CFR 2520.104-26.
  5. A welfare benefit plan that participates in a group insurance arrangement that files a return/report on its behalf under 29 CFR 2520.104-43. A group insurance arrangement generally is an arrangement that provides benefits to the employees of two or more unaffiliated employers (not in connection with a multiemployer plan or a collectively bargained multiple-employer plan), fully insures one or more welfare benefit plans of each participating employer, uses a trust (or other entity such as a trade association) as the holder of the insurance contracts, and uses a trust as the conduit for payment of premiums to the insurance company.
  6. An apprenticeship or training plan meeting all of the conditions specified in 29 CFR 2520.104-22.
For more information on plans that are exempt from filing an annual return/report, call the EFAST2 Help Line at 1-866-GO-EFAST (1-866-463-3278). For one-participant plan filers, see the Instructions for Form 5500-EZ or call the IRS Help Line at 1-877-829-5500.

Who May File Form 5500-SF Return to top

If your plan is required to file an annual return/report, you may file the Form 5500-SF instead of the Form 5500 only if you meet all of the eligibility conditions listed below.
  1. The plan (a) covered fewer than 100 participants at the beginning of the plan year 2017, or (b) under 29 CFR 2520.103-1(d) was eligible to and filed as a small plan for plan year 2016 and did not cover more than 120 participants at the beginning of plan year 2017 (see instructions for line 5 on counting the number of participants);
  2. The plan did not hold any employer securities at any time during the plan year;
  3. At all times during the plan year, the plan was 100% invested in certain secure, easy to value assets that meet the definition of "eligible plan assets" (see the instructions for line 6a), such as mutual fund shares, investment contracts with insurance companies and banks valued at least annually, publicly traded securities held by a registered broker dealer, cash and cash equivalents, and plan loans to participants;
  4. The plan is eligible for the waiver of the annual examination and report of an independent qualified public accountant (IQPA) under 29 CFR 2520.104-46 (but not by reason of enhanced bonding), which requirement includes, among others, giving certain disclosures and supporting documents to participants and beneficiaries regarding the plan's investments (see instructions for line 6b); 
  5. The plan is not a multiemployer plan; and
  6. The plan is not required to file a Form M-1, Report for Multiple-Employer Welfare Arrangements (MEWAs) and Certain Entities Claiming Exception (ECEs) during the plan year.
Notes. (1) Employee Stock Ownership Plans (ESOPs) and Direct Filing Entities (DFEs) may not file the Form 5500-SF. (2) One-participant plans and certain foreign plans should follow the Specific Instructions Only for "One-Participant Plans and Certain Foreign Plans" in place of the instructions 1-5 above to see if Form 5500-SF may be filed instead of Form 5500-EZ.

What To File Return to top

Plans required to file an annual return/report that meet all of the conditions for filing the Form 5500-SF may complete and file the Form 5500-SF in accordance with its instructions. Single-employer defined benefit pension plans using the Form 5500-SF must also file the Schedule SB (Form 5500), Single-Employer Defined Benefit Plan Actuarial Information, and its required attachments. Money purchase plans amortizing a funding waiver using the Form 5500-SF must also file the Schedule MB (Form 5500), Multiemployer Defined Benefit Plan and Certain Money Purchase Plan Actuarial Information, and its required attachments. For information about Schedule SB and Schedule MB, see the 2017 Instructions for Form 5500, Annual Return/Report of Employee Benefit Plan. One-participant plans see Specific Instructions Only for "One-Participant Plans and Certain Foreign Plans".

Eligible Combined Plans. The Pension Protection Act of 2006 (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-SF 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.

When To File Return to top

File the 2017 Form 5500-SF for plan years that began in 2017. The form, and any required schedules and attachments, must be filed by the last day of the 7th calendar month after the end of the plan year (not to exceed 12 months in length) that began in 2017.

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-SF. For purposes of this return/report, a 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.

Extension of Time To File Return to top

Using Form 5558 top

If filing under an extension of time based on the filing of an IRS Form 5558, Application for Extension of Time To File Certain Employee Plan Returns, check the appropriate box on the Form 5500-SF, Part I, line C. A one-time extension of time to file the Form 5500-SF (up to 2 1/2 months) may be obtained by filing Form 5558 on or before the normal due date (not including any extensions) of the return/report. You must file the Form 5558 with the Department of Treasury, Internal Revenue Service Center, Ogden, UT 84201-0045. Approved copies of the Form 5558 will not be returned to the filer. A copy of the completed extension request must be retained with the plan's records.

Using Extension of Time To File Federal Income Tax Return top

An automatic extension of time to file Form 5500-SF 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 the same; (2) the employer has been granted an extension of time to file its federal income tax return to a date later than the normal due date for filing the Form 5500-SF; and (3) a copy of the application for extension of time to file the federal income tax return is maintained with the filer's records. An extension of time granted by using this automatic extension procedure CANNOT be extended further by filing an IRS Form 5558, nor can it be extended beyond a total of 9 1/2 months beyond the close of the plan year.

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 2018 Form 5500 is not available before the plan or DFE filing is due, use the 2017 Form 5500 and enter the 2018 fiscal year beginning and ending dates on the line provided at the top of the form.

Other Extensions of Time top

The 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 the Form 5500-SF, Part I, line C, and enter a description of the announced authority for the extension.

Delinquent Filer Voluntary Compliance (DFVC) Program Return to top

The DFVC Program facilitates voluntary compliance by plan administrators who are delinquent in filing annual return/report forms 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-SF is being filed under the DFVC Program, check the appropriate box on Form 5500-SF, Part I, line C to indicate that the Form 5500-SF is being filed under the DFVC Program. See www.efast.dol.gov for additional information.

    Plan administrators are reminded that they can use the online calculator available at www.dol.gov/ebsa/calculator/dfvcpmain.html to compute the penalties due under the program. Payments under the DFVC Program also may be submitted  electronically. For information on how to pay DFVC Program payments online, go to www.dol.gov/ebsa.

Change in Plan Year Return to top

Generally, only defined benefit pension plans need to get approval for a change in plan year. See Code section 412(d)(1). However, under Rev. Proc. 87-27, 1987-1 C.B. 769, these pension plans may be eligible for automatic approval of a change in plan year.

    If a change in plan year for a pension or a welfare benefit plan creates a 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 in Part I and check the appropriate box in Part I, line B of the Form 5500-SF. 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 "final return/report" in line B should be checked.

Penalties Return to top

Plan administrators and plan sponsors must provide complete and accurate information and must otherwise comply fully with the filing requirements. ERISA and the Code provide for the DOL and the IRS, respectively, to assess or impose penalties for not giving complete and accurate information and for not filing complete and accurate statements and returns/reports. Certain penalties are administrative (that is, they may be imposed or assessed in an administrative proceeding by one of the governmental agencies delegated to administer the collection of the Form 5500-SF data). Others require a legal conviction.

Administrative Penalties top

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.

  1. A penalty of up to $2,097 a day for each day a plan administrator fails or refuses to file a complete and accurate report. See ERISA section 502(c)(2), 29 CFR 2560.502c-2, and the Federal Civil Penalties Inflation Adjustment Act of 1990, as amended by the Federal Civil Penalties Inflation Adjustment Act Improvements Act of 2015 (2015 Inflation Adjustment Act). Pub. L. No. 114-74; 129 Stat. 599 and the DOL's implementing regulation at 82 FR 5373 (Jan. 18, 2017). The 2015 Inflation Adjustment Act requires agencies to adjust the levels of civil monetary penalties with an initial catch-up adjustment, followed by annual adjustments for inflation. Because the Federal Civil Penalties Inflation Adjustment Improvements Act of 2015 (Pub. L. No. 114-74; 129 Stat. 599), requires the penalty amount to be adjusted annually after the Form 5500/5500-SF and its schedules, attachments, and instructions are published for filing, be sure to check DOL's website for any possible required inflation adjustments of themaximum penalty amount that may have been published in the Federal Register after the instructions have been posted. 
  1. A penalty of $25 a day (up to $15,000) for not filing the annual return/report for certain plans of deferred compensation, trusts and annuities, and bond purchase plans by the due date(s). See Code section 6652(e).
  2. A penalty of $1,000 for not filing an actuarial statement (Schedule MB (Form 5500) or Schedule SB (Form 5500)) required by the applicable instructions. See Code section 6692.

Other Penalties top

  1. Any individual who willfully violates any provision of Part 1 of Title I of ERISA shall on conviction be fined not more than $100,000 or imprisoned not more than 10 years, or both. See ERISA section 501.
  2. A penalty up to $10,000, five (5) years imprisonment, or both, may be imposed for making any false statement or representation of fact, knowing it to be false, or for knowingly concealing or not disclosing any fact required by ERISA. See section 1027, Title 18, U.S. Code, as amended by section 111 of ERISA.

How To File - Electronic Filing Requirement Return to top

Under the computerized ERISA Filing Acceptance System (EFAST2), you must file your 2017 Form 5500-SF electronically. You may file your 2017 Form 5500-SF online using EFAST2's web-based filing system or you may file through an  EFAST2-approved vendor. Detailed information on electronic filing is available at www.efast.dol.gov. For telephone assistance, call the EFAST2 Help Line at 1-866-GO-EFAST (1-866-463-3278). The EFAST2 Help Line is available Monday through Friday from 8:00 am to 8:00 pm, Eastern Time.

Caution! Annual returns/reports filed under Title I of ERISA, including those filed using the Form 5500-SF, must be made available by the plan administrators to plan participants and beneficiaries and by the DOL to the public pursuant to ERISA sections 104 and 106. Even though the Form 5500-SF must be filed electronically, the plan administrator must keep a copy of the Form 5500-SF, including schedules and attachments, with all required signatures on file as part of the plan's records, and must make a paper copy available on request to participants, beneficiaries, and the DOL as required by section 104 of ERISA and 29 CFR 2520.103-1. Filers may use electronic media for record maintenance and retention, so long as they meet the applicable requirements.

    Generally, questions on the Form 5500-SF relate to the plan year entered at the top of the first page of the form. Therefore, answer all questions on the 2017 Form 5500-SF with respect to the 2017 plan year unless otherwise explicitly stated in the instructions or on the form itself.

    Your entries must be in the proper format in order for the EFAST2 system to process your filing. For example, if a question requires you to enter a dollar amount, you cannot enter a word. Your software will not let you submit your return/report unless all entries are in the proper format. To reduce the possibility of correspondence and penalties:
    You should check your return/report for errors before signing or submitting it to EFAST2. Your filing software or, if you are using it, the EFAST2 web-based filing system will allow you to check your return/report for errors. If, after reasonable attempts to correct your filing to eliminate any identified problem or problems, you are unable to address them, or you believe that you are receiving the message in error, call the EFAST2 Help Line at 1-866-GO-EFAST (1-866-463-3278) or contact the service provider you used to help prepare and file your annual return/report.

    Once you complete the return/report and finish the electronic signature process, you can electronically submit it to EFAST2. When you electronically submit your return/report, EFAST2 is designed to immediately notify you if your submission was received and whether the return/report is ready to be processed by EFAST2. If EFAST2 does not notify you that your submission was successfully received and is ready to be processed, you will need to take steps to correct the problem or you may be deemed a non-filer subject to penalties from DOL, IRS, and/or PBGC.

    Once EFAST2 receives your return/report, the EFAST2 system should be able to provide a filing status within 20 minutes. Check back into the EFAST2 system to determine the filing status of your return/report. The filing status message will include a list of any filing errors or warnings that EFAST2 may have identified in your filing. If EFAST2 did not identify any filing errors or warnings, EFAST2 will show the filing status of your return/report as "Filing_Received." Persons other than the submitter can check whether the filing was received by the system by calling the EFAST2 Help Line at 1-866-GO-EFAST (1-866-463-3278) and using the automated telephone system.

    To reduce the possibility of correspondence and penalties from the DOL, IRS, and/or PBGC, you should do the following: (1) Before submitting your return/report to EFAST2, check it for errors, and (2) after you have submitted it to EFAST2, verify that you have received a filing status of "Filing_Received" and attempt to correct and resolve any errors or warnings listed in the status report.

Note. Even after being received by the EFAST2 system, your return/report filing may be subject to further detailed review by DOL, IRS, and/or PBGC, and your filing may be deemed deficient based upon this further review. See Penalties on page 5.

    The Form 5500-SF, Schedules SB (Form 5500) and MB (Form 5500), and any attachments that are filed under ERISA are open to public inspection, and the contents are public information subject to publication on the Internet.

Caution! Do not enter social security numbers in response to questions asking for an employer identification number (EIN). Because of privacy concerns, the inclusion of a social security number or any portion thereof on the Form 5500-SF or on a schedule or attachment that is open to public inspection may result in the rejection of the filing. If you discover a filing disclosed on the EFAST2 website that contains a social security number, immediately call the  EFAST2 Help Line at 1-866-GO-EFAST (1-866-463-3278).

Do not attach a copy of the annual registration statement identifying separated participants with deferred vested benefits, or a previous year's Schedule SSA (Form 5500) to your 2017 Form 5500-SF annual return/report. The annual registration statement must be filed directly with the IRS and cannot be attached to a Form 5500-SF submission with EFAST2.

    Employers without an employer identification number (EIN) must apply to the IRS for one as soon as possible. The EBSA does not issue EINs. To apply for an EIN from the IRS:

Signature and Date Return to top 

For purposes of Title I of ERISA, the plan administrator is required to file the Form 5500 or 5500-SF. The plan administrator must electronically sign the Form 5500 or 5500-SF submitted to EFAST2.

Caution! After submitting your filing, you must check the Filing Status. If the filing status is "Processing Stopped" or "Unprocessable", it is possible your submission was not sent with a valid electronic signature as required, and depending on the error, may be considered not to have been filed. By looking closer at the Filing Status, you can see specific error messages applicable to the transmitted filing and determine whether it was sent with a valid electronic signature and what other errors may need to be corrected.

Note.
If the plan administrator is an entity, the electronic signature must be in the name of a person authorized to sign on behalf of the plan administrator.

If the plan administrator does not sign a filing, the filing status will indicate that there is an error with your filing, and your filing will be subject to further review, correspondence, rejection, and civil penalties.

Authorized Service Provider Signatures. top 

A statement for service providers that use this electronic signature option is in the IFILE application. The statement provides that, by signing the electronic filing, the service provider is attesting: (1) that the service provider has been authorized in writing by the plan administrator or plan sponsor/employer, as applicable, to electronically submit the return/report; (2) that a copy of the specific written authorization will be kept in the service provider's records; (3) that, in addition to any other required schedules or attachments, the electronic filing includes a true and correct PDF copy of the completed Form 5500-SF (without schedules or attachments) return/report bearing the manual signature of the plan administrator or employer/plan sponsor, as applicable, under penalty of perjury; (4) that the service provider advised the plan administrator or employer/plan sponsor, as applicable, that by selecting this electronic signature option, the image of the plan administrator's or employer/plan sponsor's manual signature will be included with the rest of the return/report posted by the Department of Labor on the Internet for public disclosure; and (5) that the service provider will communicate to the plan administrator or employer/plan sponsor, as applicable, any inquiries and information received from EFAST2, DOL, IRS, or PBGC regarding the return/report. 

Service providers should consider implications of IRS tax return preparer rules.

Note. The Code permits either the plan sponsor/employer or the administrator to sign the filing. Therefore, in the case of a Form 5500-SF filed for a "one-participant plan" not subject to Title I of ERISA that is filing a Form 5500-SF with EFAST2 in lieu of filing a Form 5500-EZ on paper with the IRS (see Specific Instructions Only for "One-Participant Plans and Certain Foreign Plans"), either may sign. However, any other Form 5500-SF that is not electronically signed by the plan administrator will be subject to rejection and civil penalties under Title I of ERISA.

    The Form 5500-SF annual return/report must be filed electronically and signed. To obtain an electronic signature, go to www.efast.dol.gov and register in EFAST2 as a signer. You will be provided with a UserID and a PIN. Both the UserID and PIN are needed to sign the Form 5500-SF. The plan administrator must keep a copy of the Form 5500-SF, including schedules and attachments, with all required signatures on file as part of the plan's records. See 29 CFR 2520.103-1. Electronic signatures on annual returns/reports filed under EFAST2 are governed by the applicable statutory and regulatory requirements.

Specific Instructions Only for "One-Participant Plans and Certain Foreign Plans" Return to top

A "one-participant plan" is: (1) a pension benefit plan that covers only an individual or an individual and his or her spouse who wholly own a trade or business, whether incorporated or unincorporated; or (2) a pension benefit plan for a partnership that covers only the partners or the partners and the partners' spouses. Thus, a "one-participant plan" can cover more than one participant. On the other hand, merely covering only one participant does not make you eligible to file as a "one-participant plan" unless you are one of the types of plans described above.

    A foreign plan is maintained outside the United States primarily for nonresident aliens, if (1) a plan is maintained by a domestic employer; or (2) a plan is maintained by a foreign employer with income derived from sources within the United States (including foreign subsidiaries of domestic employers) if contributions to the plan are deducted on its U.S. income tax return.

    The Form 5500-EZ generally is used by one-participant plans and certain foreign plans that are not subject to the requirements of section 104(a) of ERISA to satisfy certain annual reporting and filing obligations imposed by the Code. One-participant plans and certain foreign plans may file the Form 5500-SF electronically in place of a Form 5500-EZ (on paper) to satisfy the filing obligations under the Code. One-participant plans and certain foreign plans that file the Form 5500-SF electronically complete only certain questions on the Form 5500-SF. These are the questions that would be completed if the filer filed Form 5500-EZ on paper. For more information on filing with the IRS, go to www.irs.gov or call 1-877-829-5500.

Notes. (1)
A Form 5500-SF may be filed for one-participant plans and certain foreign plans that are either defined contribution plans (which include profit-sharing and money purchase pension plans, but not an ESOP or stock bonus plan) or defined benefit plans. (2) The filer of a one-participant plan or a foreign plan that is required by the Code or regulations to file at least 250 returns with the IRS during the calendar year must use the Form 5500-SF to file the information required on the Form 5500-EZ, but will not be required to attach to the filing a Schedule MB or SB. For more information, see IRS regulations on "Employee Retirement Benefit Plan Returns Required on Magnetic Media". (3) Information filed on Form 5500-EZ is required to be made available to the public. Form 5500-SF is open to public inspection and the contents are public information subject to publication on the Internet. However, the information on Form 5500-SF will not be subject to publication on the internet for a "one-participant plan" that is electronically filed using a Form 5500-SF with EFAST2 in lieu of filing a Form 5500-EZ on paper with the IRS.

    Eligible one-participant plans and certain foreign plans need complete only the following questions on the Form 5500-SF:
Schedule MB (Form 5500). If a money purchase defined contribution plan (including a target benefit plan) has received a waiver of the minimum funding standard, and the waiver is currently being amortized, complete lines 3, 9, and 10 of Schedule MB (Form 5500). See the Instructions for Schedule MB in the Instructions for Form 5500. One-participant plans and certain foreign plans, however, do not attach Schedule MB to the Form 5500-SF. Instead, one-participant plans and certain foreign plans must keep the completed Schedule MB in accordance with the applicable records retention requirements.

Schedule SB (Form 5500). One-participant plans and certain foreign plans do not attach Schedule SB (Form 5500) to the Form 5500-SF. Instead, one-participant plans and certain foreign plans must keep the completed Schedule SB that is signed by the plan actuary in accordance with the applicable records retention requirements. Actuaries of one-participant plans that are defined benefit plans subject to the minimum funding standards for this plan year must complete Schedule SB (Form 5500) and forward the completed and signed Schedule SB to the plan administrator no later than the filing due date. See the Instructions for Schedule SB in the Instructions for Form 5500.

Filing Form 5500-EZ with the IRS. If you are filing a paper form, you must file the Form 5500-EZ with the IRS using the following address: Department of the Treasury, Internal Revenue Service Center, Ogden, UT 84201-0027. You may order the paper Form 5500-EZ and its instructions at www.irs.gov/orderforms.

Filing an amendment. If you are filing an amendment for a "one-participant plan or a certain foreign plan" that filed a Form 5500-SF electronically, you may submit the amendment either electronically using the Form 5500-SF with EFAST2 or on paper using the Form 5500-EZ with the IRS. If you are filing an amendment for a "one-participant plan" that previously filed on a paper Form 5500-EZ, you must submit the amendment using the paper Form 5500-EZ with the IRS. However, if you are filing an amendment for a one-participant plan or a certain foreign plan that is required by the Treasury Regulations to file electronically using the Form 5500-SF, you must submit the amendment electronically using the Form 5500-SF with EFAST2.

Specific Line-by-Line Instructions (Form 5500-SF) Return to top

Part I - Annual Report Identification Information Return to top

File the 2017 Form 5500-SF annual report for a plan year that began in 2017. Enter the beginning and ending dates in Part I. The 2017 Form 5500-SF annual report must be filed electronically.

Check only one of the line A box choices.

Line A - Box for Single-Employer Plan. top Check this box if the Form 5500-SF is filed for a single-employer plan. A single-employer plan for purposes of the Form 5500-SF is an employee benefit plan maintained by one employer or one employee organization.

Note. A "controlled group" is generally considered one employer for Form 5500 and Form 5500-SF reporting purposes. A "controlled group" is a controlled group of corporations under Code section 414(b), a group of trades or businesses under common control under Code section 414(c), or an affiliated service group under Code section 414(m). A separate annual return/report with line A (single-employer plan) checked must be filed by each employer participating in a plan or program of benefits in which the funds attributable to each employer are available to pay benefits only for that employer's employees, even if the plan is maintained by a controlled group.

Line A - Box for Multiple-Employer Plan. top Check this box if the Form 5500-SF is being filed for a multiple-employer plan. For purposes of the Form 5500-SF, a multiple-employer plan is a plan that is maintained by more than one employer and is not a single-employer plan or a multiemployer plan. Multiple-employer plans can be collectively bargained and collectively funded, but if covered by PBGC termination insurance, they 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 multiple-employer plans.

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).

    Multiple-employer pension plans required to file a Form 5500-SF 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-SF.

    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-SF)
(a) Name of participating employer (b) EIN c) Percent of Total Contributions
(a) Name of participating employer (b) EIN c) Percent of Total Contributions

Caution!
Multiemployer plans cannot use the Form 5500-SF to satisfy their annual reporting obligations. They must file the Form 5500. For these purposes, 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 made a proper election under ERISA section 3(37)(G) and Code section 414(f)(6) on or before Aug. 17, 2007, is also a multiemployer plan.

Line A - Box for One-Participant Plan. top Check this box if the Form 5500-SF is being filed for a plan that is a "one-participant plan" (see page 7). Check the one-participant plan box only for those plans that are submitting the Form 5500-SF in place of a Form 5500-EZ (on paper) to satisfy the annual return/report filing obligations under the Code. Plans checking the box for one-participant plan should not check either the box for single-employer plan or the box for multiple-employer plan. See Specific Instructions Only for "One-Participant Plans and Certain Foreign Plans."

Line A - Box for Foreign Plans. top Check this box if the Form 5500-SF is being filed for a plan that is a "foreign plan" (see page 7). Check the foreign plan box only for those plans that are submitting the Form 5500-SF in place of a Form 5500-EZ (on paper) to satisfy the annual return/report filing obligations under the Code. Plans checking the box for foreign plan should not check either the box for single-employer plan or the box for multiple-employer plan. See Specific Instructions Only for "One-Participant Plans and Certain Foreign Plans."

Line B - Box for First Return/Report. top Check this box if an annual return/report has not been previously filed for this plan. 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 2017 plan year and are now filing an amended return/report to correct errors and/or omissions on the previously filed return/report.

TIP. Check the line B box for an "amended return/report" if you filed a previous 2017 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 you need to file an amended return/report to correct errors and/or omissions in a previously filed annual return/report for the 2017 plan year AND you are eligible to file the Form 5500-SF, you may use the Form 5500-SF even if the original filing was a Form 5500. If you filed a Form 5500-SF, but determine that you were not eligible to file the Form 5500-SF, you must use the Form 5500 or Form 5500-EZ to amend your return/report.

Line B - Box for Final Return/Report. top Check this box if this is the final report for the plan. Only check this box 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. 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 pension 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.

Examples:

    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).

Line B - Box for Short Plan Year Return/Report. top Check this box if this Form 5500-SF 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 Extension and DFVC Program. top Check the appropriate box here if:

Part II - Basic Plan Information Return to top

Line 1a. top Enter the formal name of the plan or enough information to identify the plan. Abbreviate if necessary. If an annual return/report has previously been filed on behalf of the plan, regardless of the type of Form that was filed (Form 5500, Form 5500-EZ, or Form 5500-SF), use the same name or abbreviation as was used on the prior filings. Once you use an abbreviation, continue to use it for that plan on all future annual return/report filings with the IRS, DOL, and PBGC. Do not use the same name or abbreviation for any other plan, even if the first plan is terminated. If the plan has changed its name from the prior year filing(s), complete line 4 to indicate that the plan was previously identified by a different name.

Line 1b. top Enter the three-digit plan or entity number (PN) that the employer or plan administrator assigned to the plan. This three-digit number, in conjunction with the employer identification number (EIN) entered on line 2b, is used by the IRS, DOL, and PBGC as a unique 12-digit number to identify the plan.

    Start at 001 for plans providing pension benefits. Start at 501 for welfare plans. Do not use 888 or 999.

    Once you use a plan number, continue to use it for that plan on all future filings with the IRS, DOL, and PBGC. Do not use it for any other plan, even if the first plan is terminated.

For each Form 5500-SF with the same EIN
 (line 2b), when ▼
Assign PN
Codes are entered in line 9a 001 to the first plan.
Consecutively number others as 002, 003 . . .
Codes are entered in line 9b, and not in line 9a 501 to the first plan.
Consecutively number others as 502, 503 . . .

Exception. If 333 (or a higher number in a sequence beginning with 333) was previously assigned to the plan, that number may be entered on line 1b.

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:

  1. Enter the plan sponsor's (employer, if for a single-employer plan) name, current postal address (only use a P.O. Box number if the Post Office does not deliver mail to the employer's street address), foreign routing code where applicable, and "D/B/A" (doing business as) or trade name of the employer if different from the employer's name.
  2. Enter any "in care of" (C/O) name.
  3. Enter the street address. A post office box number may be entered if the Post Office does not deliver mail to the sponsor's street address.
  4. Enter the name of the city.
  5. Enter the two-character abbreviation of the U.S. state or possession and zip code.
  6. Enter the foreign routing code, if applicable. Leave U.S. state and zip code blank if entering a foreign routing code and country name.
  7. Enter the foreign country, if applicable.
  8. Enter the D/B/A (the doing business as) or trade name of the sponsor if different from the plan sponsor's name.
  9. Enter any second address. Use only a street address here, not a P.O. Box.
Notes. (1) In the case of a multiple-employer plan, file only one annual return/report for the plan. If an association or other entity is not the sponsor, enter the name of a participating employer as sponsor. For a plan of a controlled group of corporations, the name of one of the sponsoring members should be entered. In either case, the same name must be used in all subsequent filings of the Form 5500 return/report or Form 5500-SF for the multiple-employer plan or controlled group (see instructions for line 4 concerning change in sponsorship). (2) Use the IRS Form 8822-B to notify the IRS if the address provided here is a change in your business mailing address or your business location.

Line 2b. top Enter the employer's nine-digit employer identification number (EIN). Do not use a social security number (SSN). A Form 5500-SF that is filed under ERISA is open to public inspection and the contents are public information and are subject to publication on the Internet. Because of privacy concerns, the inclusion of a social security number or any portion thereof on this line may result in the rejection of the filing.

    Employers without an EIN number must apply to the IRS for one as soon as possible. The EBSA does not issue EINs. To apply for an EIN from the IRS:

    A multiple-employer plan or plan of a controlled group of corporations should use the EIN number of the sponsor identified in line 2a. The EIN must be used in all subsequent filings of the Form 5500-SF (or any subsequent Form 5500 or Form 5500-EZ in a year where the plan is not eligible to file the Form 5500-SF) for these plans. (See instructions to line 4 concerning change in EIN).

Note. EINs for funds (trusts or custodial accounts) associated with plans are generally not required to be furnished on the Form 5500-SF. The IRS, however, will issue EINs for such funds for other reporting purposes.

EINs may be obtained as explained above. Plan sponsors should use the trust EIN when opening a bank account or conducting other transactions for a trust.

Line 2c. top Enter the telephone number for the plan sponsor. Use numbers only, including area code, and do not include any special characters.

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 24-26. 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 Limit your response to the information required in each row as specified below:

  1. Enter the name of the plan administrator unless the administrator is the sponsor identified in line 2. If both the plan administrator name and address are the same as the plan sponsor name and address, check the "Same as Plan Sponsor" box and disregard items 2 through 6 below.
  2. Enter any "in care of" (C/O) name.
  3. Enter the current street address. A post office box number may be entered if the Post Office does not deliver mail to the administrator's street address.
  4. Enter the name of the city.
  5. Enter the two-character abbreviation of the U.S. state or possession and zip code.
  6. Enter the foreign routing code and foreign country, if applicable. Leave U.S. state and zip code blank if entering foreign routing code and country information.
Plan administrator for this purpose means:

Line 3b. top Enter the plan administrator's nine-digit EIN. A plan administrator must have an EIN for Form 5500-SF reporting. If the plan administrator does not have an EIN, it must apply to the IRS 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 obtain an EIN.

Line 3c. top Enter the telephone number for the plan administrator.

Line 4. top If the plan sponsor's name and/or EIN have changed or the plan name has changed since the last return/report was filed for this plan, enter the plan sponsor's name, EIN, the plan name, 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) or that the plan name has been changed could result in correspondence from the DOL and/or the IRS.

Line 5. top Enter in element (a) the total number of participants at the beginning of the plan year. Enter in element (b) the total number of participants at the end of the plan year. Enter in element (c) the total number of participants with account balances as of the end of the plan year. Welfare benefit plans and defined benefit plans do not complete element (c). Enter in element (d)(1) the total number of active participants at the beginning of the plan year. Enter in element (d)(2) the total number of active participants at the end of the plan year.

    The description of "participant" in the following instructions is only for purposes of these lines.

    An individual becomes a participant covered under an employee welfare benefit plan on the earliest of:

    See 29 CFR 2510.3-3(d)(1). This includes former employees who are receiving group health continuation coverage benefits pursuant to Part 6 of ERISA and who are covered by the employee welfare benefit plan. Covered dependents are not  counted as participants. A child who is an "alternate recipient" entitled to health benefits under a qualified medical child support order (QMCSO) should not be counted as a participant for line 5. An individual is not a participant covered under an employee welfare plan on the earliest date on which the individual (a) is ineligible to receive any benefit under the plan even if the contingency for which such benefit is provided should occur, and (b) is not designated by the plan as a participant. See 29 CFR 2510.3-3(d)(2).

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 or 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.

    For pension benefit plans, "alternate payees" entitled to benefits under a qualified domestic relations order (QDRO) are not to be counted as participants for this line.

    For pension benefit plans, "participant" for this line means any individual who is included in one of the categories below.
  1. Active participants (i.e., any individuals who are currently in employment covered by the plan and who are earning or retaining credited service under the plan). This includes any individuals who are eligible to elect to have the employer make payments under a Code section 401(k) qualified cash or deferred arrangement. Active participants also include any nonvested individuals who are earning or retaining credited service under the plan. This does not include (a) nonvested former employees who have incurred the break in service period specified in the plan or (b) former employees who have received a "cash-out" distribution or deemed distribution of their entire nonforfeitable accrued benefit.
  2. Retired or separated participants receiving benefits (i.e., individuals who are retired or separated from employment covered by the plan and who are receiving benefits under the plan). This does not include any individual to whom an insurance company has made an irrevocable commitment to pay all the benefits to which the individual is entitled under the plan.
  3. Other retired or separated participants entitled to future benefits (i.e., any individuals who are retired or separated from employment covered by the plan and who are entitled to begin receiving benefits under the plan in the future). This does not include any individual to whom an insurance company has made an irrevocable commitment to pay all the benefits to which the individual is entitled under the plan.
  4. Deceased individuals who had one or more beneficiaries who are receiving or are entitled to receive benefits under the plan. This does not include any individual to whom an insurance company has made an irrevocable commitment to pay all the benefits to which the beneficiaries of that individual are entitled under the plan.
Line 5e. 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.

Line 6. top If your plan is required to file an annual return/ report, you may file the Form 5500-SF instead of the Form 5500 only if you meet all of the eligibility conditions listed below.

  1. The plan (a) covered fewer than 100 participants at the beginning of the plan year 2017, or (b) under 29 CFR 2520.103-1(d) was eligible to and filed as a small plan for plan year 2016 and did not cover more than 120 participants at the beginning of plan year 2017 (see instructions for line 5 on counting the number of participants);
  2. The plan did not hold any employer securities at any time during the plan year;
  3. At all times during the plan year, the plan was 100% invested in certain secure, easy to value assets such as mutual fund shares, investment contracts with insurance companies and banks valued at least annually, publicly traded securities held by a registered broker dealer, cash and cash equivalents, and plan loans to participants that meet the definition of "eligible plan assets" (see the instructions for line 6a);
  4. The plan is eligible for the waiver of the annual examination and report of an independent qualified public accountant (IQPA) under 29 CFR 2520.104-46 (but not by reason of enhanced bonding), which requirement includes, among others, giving certain disclosures and supporting documents to participants and beneficiaries regarding the plan's investments (see instructions for line 6b);
  5. The plan is not a multiemployer plan; and
  6. The plan is not required to file a Form M-1, Report for Multiple-Employer Welfare Arrangements (MEWAs) and Certain Entities Claiming Exception (ECEs) during the plan year.
    Special conditions for filing the Form 5500-SF apply to "one-participant plans." See Specific Instructions for "One-Participant Plans" on page 7.

Line 6a - Eligible Plan Assets. top To be eligible to file the Form 5500-SF, all of the plan's assets must be "eligible plan assets." Answer line 6a "Yes" or "No." Do not leave this question blank. If the answer to line 6a is "No" you CANNOT file the Form 5500-SF and must file the Form 5500. See discussion under Who May File Form 5500-SF.

    For the purposes of this line, "eligible plan assets" are assets that have a readily determinable fair market value for purposes of this annual reporting requirement as described in 29 CFR 2520.103-1(c)(2)(ii)(C), are not employer securities, and are held or issued by one of the following regulated financial institutions: a bank or similar financial institution as defined in 29 CFR 2550.408b-4(c) (for example, banks, trust companies, savings and loan associations, domestic building and loan associations, and credit unions); an insurance company qualified to do business under the laws of a state; organizations registered as broker-dealers under the Securities Exchange Act of 1934; investment companies registered under the Investment Company Act of 1940; or any other organization authorized to act as a trustee for individual retirement accounts under Code section 408. Examples of assets that would qualify as eligible plan assets for this annual reporting purpose are mutual fund shares, investment contracts with insurance companies or banks that provide the plan with valuation information at least annually, publicly traded stock held by a registered broker dealer, cash and cash equivalents held by a bank. Participant loans meeting the requirements of ERISA section 408(b)(1) are also "eligible plan assets" for this purpose whether or not they have been deemed distributed.

Line 6b. top In addition to all of the plan's assets being eligible plan assets as defined in line 6a, to be eligible to file the Form 5500-SF the plan also must be exempt from the requirement to be audited annually by an independent qualified public accountant (IQPA).

    Welfare plans that cover fewer than 100 participants at the beginning of the plan year are exempt from the annual audit requirement.

    A pension plan is exempt from the annual audit requirement if it covered fewer than 100 participants at the beginning of the plan year or under 29 CFR 2520.103-1(d) was eligible to and filed as a small plan for plan year 2016 and did not cover more than 120 participants at the beginning of plan year 2017 and meets the following three requirements for the audit waiver under 29 CFR 2520.104-46: (1) as the last day of the preceding plan year, at least 95% of a small pension plan's assets were "qualifying plan assets;" (2) the plan includes the required audit waiver disclosure in the Summary Annual Report (SAR) furnished to participants and beneficiaries, in accordance with 29 CFR 2520.104b-10. For defined benefit pension plans that are required pursuant to section 101(f) of ERISA to furnish an Annual Funding Notice (AFN), the administrator must instead either provide the information to participants and beneficiaries with the AFN or as a stand-alone notification at the time an SAR would have been due and in accordance with the rules for furnishing an SAR, although such plans do not have to furnish an SAR; and (3) in response to a request from any participant or beneficiary, the plan administrator must furnish without charge copies of statements from the regulated financial institutions holding or issuing the plan's "qualifying plan assets."

Caution!
In order to be eligible to file the Form 5500-SF, a small pension plan must meet the audit waiver conditions by virtue of having 95% or more of its assets as "qualifying plan assets" in accordance with 29 CFR 2520.104-46(b)(1)(i)(A)(1). If the small plan satisfies the conditions of the audit waiver by virtue of having an enhanced fidelity bond under 29 CFR 2520.104-46(b)(1)(i)(A)(2), the plan does not satisfy the conditions for filing the Form 5500-SF and must file the Form 5500, along with the appropriate schedules and attachments. Also, although many "qualifying plan assets" for audit waiver purposes will also be "eligible plan assets" as described in the instructions for line 6a, the definitions are not the same. If, as of the last day of the preceding plan year, the plan was 100% invested in "eligible plan assets," the plan would satisfy the "qualifying plan asset" prong of the audit waiver conditions. Holding all the plan's investments in "qualifying plan assets," however, would not necessarily satisfy the conditions for filing the Form 5500-SF. For example, real estate held by a bank as trustee for a plan could be a qualifying plan asset for purposes of the small pension plan audit waiver conditions but it would not be an "eligible plan asset" for purposes of the plan being eligible to file the Form 5500-SF because real estate would not have a readily determinable fair market value as described in 29 CFR 2520.103-1(c)(2)(ii)(C).

Line 6c. top If you are uncertain whether the plan is covered under the PBGC termination insurance program, check the box "Not determined" and contact the PBGC either by phone at 1-800-736-2444, by E-mail at standard@pbgc.gov, or in writing to Pension Benefit Guaranty Corporation, Standard Termination Compliance Division, Suite 930, Processing and Technical Assistance Branch, 1200 K Street, NW, Washington, DC 20005-4026.  If you checked the box "Yes," enter the My PAA generated confirmation number for the premium filing for this plan year (see filing receipt). If you amended your premium filing for this plan year, enter the confirmation number for that filing and not for the previous filing(s). Defined contribution plans and welfare plans do not need to complete this item.

Part III - Financial Information Return to top

Note. The cash, modified cash, or accrual basis may be used for recognition of transactions in Part III, as long as you use one method consistently. Round off all amounts reported on the Form 5500-SF to the nearest dollar. Any other amounts are subject to rejection. Check all subtotals and totals carefully.

    Current value means fair market value where available. Otherwise, it means the fair value as determined in good faith under the terms of the plan by a trustee or named fiduciary, assuming an orderly liquidation at the time of the determination. See ERISA section 3(26).

Line 7 - Plan Assets and Liabilities. top Amounts reported on lines 7a, 7b, and 7c of the Form 5500-SF for the beginning of the plan year must be the same as reported for the end of the plan year for the corresponding lines on the return/report for the preceding plan year. However, if the Form 5500 was filed the previous year, the amounts reported on the Form 5500-SF, lines 7a, column (a), 7b, column (a), and 7c, column (a), should correspond to the amounts entered in lines 1a, column (b), 1b, column (b), and 1c, column (b), of the 2016 Schedule I (Form 5500) or the amounts entered in lines 1f, column (b), 1k, column (b), and 1l, column (b), of Schedule H (Form 5500) whichever schedule was filed.

Line 7a. top Enter the total amount of plan assets at the beginning of the plan year in column (a). Do not include contributions designated for the 2017 plan year in column (a).

    Enter the total amount of plan assets at the end of the plan year in column (b). Do not include in column (b) a participant loan that has been deemed distributed during the plan year under the provisions of Code section 72(p) and Treasury Regulations section 1.72(p)-1 if both the following circumstances apply: (1) Under the plan, the participant loan is treated as a directed investment solely of the participant's individual account; and (2) As of the end of the plan year, the participant is not continuing repayment under the loan.

    If the deemed distributed participant loan is included in column (a) and both of these circumstances apply, include the value of the loan as a deemed distribution on line 8e. However, if either of these two circumstances does not apply, the current value of the participant loan (including interest accruing thereon after the deemed distribution) should be included in column (b) without regard to the occurrence of a deemed distribution.

    After a participant loan that has been deemed distributed is included in the amount reported on line 8e, it is no longer to be reported as an asset on line 7a unless, in a later year, the participant resumes repayment under the loan. However, such a loan (including interest accruing thereon after the deemed distribution) that has not been repaid is still considered outstanding for purposes of applying Code section 72(p)(2)(A) to determine the maximum amount of subsequent loans. Also, the deemed distribution is not treated as an actual distribution for other purposes, such as the qualification requirements of Code section 401, including, for example, the determination of top-heavy status under Code section 416 and the vesting requirements of Treasury Regulations section 1.411(a)-7(d)(5). See Q&As 12 and 19 of Treasury Regulations section 1.72(p)-1.

    The entry on line 7a, column (b) (plan assets at end of year) must include the current value of any participant loan included as a deemed distribution in the amount reported for any earlier year if, during the plan year, the participant resumes repayment under the loan. In addition, the amount to be entered on line 8e must be reduced by the amount of the participant loan reported as a deemed distribution for the earlier year.

Line 7b. top Enter the total liabilities at the beginning and end of the plan year. Liabilities to be entered here do not include the value of future pension payments to participants. The amount to be entered in line 7b for accrual basis filers includes, among other things:

  1. Benefit claims that have been processed and approved for payment by the plan but have not been paid (including all incurred but not reported (IBNR) welfare benefit claims);
  2. Accounts payable obligations owed by the plan that were incurred in the normal operations of the plan but have not been paid; and
  3. Other liabilities such as acquisition indebtedness and any other amount owed by the plan. 

Line 7c. top Enter the net assets as of the beginning and end of the plan year. (Subtract line 7b from 7a). Line 7c, column (b), must equal the sum of line 7c, column (a), plus lines 8i (net income (loss)) and 8j (transfers to (from) the plan).

Line 8 - Income, Expenses, and Transfers for this Plan Year. top

Line 8a. top Include the total cash contributions received and/or (for accrual basis plans) due to be received.

Line 8a(1). top Plans using the accrual basis of accounting must not include contributions designated for years before the 2017 plan year on line 8a(1).

Line 8a(2). top For welfare plans, report all employee contributions, including all elective contributions under a cafeteria plan (Code section 125). For pension plans, participant contributions, for purposes of this line item, also include elective contributions under a qualified cash or deferred arrangement (Code section 401(k)).

Line 8a(3). top Enter the current value, at date contributed, of all other contributions, including rollovers from other plans.

Line 8b. top Enter all other plan income for the plan year. Do not include transfers from other plans that are reported on line 8j. Examples of other income received and/or receivable include:

  1. Interest on investments (including money market accounts, sweep accounts, etc.)
  2. Dividends. (Accrual basis plans should include dividends declared for all stock held by the plan even if the dividends have not been received as of the end of the plan year.)
  3. Net gain or loss from the sale of assets.
  4. Other income such as unrealized appreciation (depreciation) in plan assets.
    To compute this amount, subtract the current value of all assets at the beginning of the year plus the cost of any assets acquired during the plan year from the current value of all assets at the end of the year minus assets disposed of during the plan year. 

Line 8c. top Enter the total of all cash contributions (line 8a(1) through line 8a(3)) and other plan income (line 8b) during the plan year. If entering a negative number, enter a minus sign ("-") to the left of the number.

Line 8d. top Include (1) payments made (and for accrual basis filers payments due) to or on behalf of participants or beneficiaries in cash, securities, or other property (including rollovers of an individual's accrued benefit or account balance). Include all eligible rollover distributions as defined in Code section 401(a)(31)(D) paid at the participant's election to an eligible retirement plan (including an IRA within the meaning of Code section 401(a)(31)(E)); (2) payments to insurance companies and similar organizations such as Blue Cross, Blue Shield, and health maintenance organizations for the provision of plan benefits (e.g., paid-up annuities, accident insurance, health insurance, vision care, dental coverage, etc.); and (3) payments made to other organizations or individuals providing benefits. Generally, these payments discussed in (3) are made to individual providers of welfare benefits such as legal services, day care services, and training and apprenticeship services. If securities or other property are distributed to plan participants or beneficiaries, include the current value as of the date of distribution.

Line 8e. top Include on this line all distributions paid during the plan year of excess deferrals under Code section 402(g)(2)(A)(ii), excess contributions under Code section 401(k)(8), and excess aggregate contributions under Code section 401(m)(6). Include allocable income distributed. Also include on this line any elective deferrals and employee contributions distributed or returned to employees during the plan year as well as any attributable income that was also distributed.

    For line 8e, also include in the total amount a participant loan included in line 7a, column (a) that has been deemed distributed during the plan year under the provisions of Code section 72(p) and Treasury Regulations section 1.72(p)-1 only if both of the following circumstances apply:
  1. Under the plan, the participant loan is treated as a directed investment solely of the participant's individual account; and
  2. As of the end of the plan year, the participant is not continuing repayment under the loan.
    If either of these circumstances does not apply, a deemed distribution of a participant loan should not be included in the total on line 8e. Instead, the current value of the participant loan (including interest accruing thereon after the deemed distribution) should be included on lines 7a, column (b) (plan assets - end of year), and 10g (participant loans - end of year), without regard to the occurrence of a deemed distribution.

Note. The amount to be reported on line 8e must be reduced if, during the plan year, a participant resumes repayment under a participant loan reported as a deemed distribution on line 2g of Schedule H or Schedule I of a prior Form 5500 or line 8e of a prior Form 5500-SF for any earlier year. The amount of the required reduction is the amount of the participant loan that was reported as a deemed distribution on such line for any earlier year. If entering a negative number, enter a minus sign ("-") to the left of the number. The current value of the participant loan must then be included on line 7a, column (b) (plan assets - end of year).

    Although certain participant loans deemed distributed are to be reported on line 8e, and are not to be reported on the Form 5500-SF or on the Schedule H or Schedule I of the Form 5500 as an asset thereafter (unless the participant resumes repayment under the loan in a later year), they are still considered outstanding loans and are not treated as actual distributions for certain purposes. See Q&As 12 and 19 of Treasury Regulations section 1.72(p)-1.

Line 8f. top The amount to be reported for expenses involving administrative service providers (salaries, fees, and commissions) includes the total fees paid (or in the case of accrual basis plans, costs incurred during the plan year but not paid as of the end of the plan year) by the plan for, among others:

  1. Salaries to employees of the plan;
  2. Fees and expenses for accounting, actuarial, legal, investment management, investment advice, and securities brokerage services;
  3. Contract administrator fees; and
  4. Fees and expenses for individual plan trustees, including reimbursement for travel, seminars, and meeting expenses.

Line 8g. top  Other expenses (paid and/or payable) include other administrative and miscellaneous expenses paid by or charged to the plan, including among others office supplies and equipment, telephone, and postage.

Line 8h. top Enter the total of all benefits paid or due reported on lines 8d and 8e and all other plan expenses reported on lines 8f and 8g during the year.

Line 8i. top Subtract line 8h from line 8c.

Line 8j. top Enter the net value of all assets transferred to and from the plan during the plan year including those resulting from mergers and spinoffs. A transfer of assets or liabilities occurs when there is a reduction of assets or liabilities with respect to one plan and the receipt of these assets or the assumption of these liabilities by another plan. Transfers out at the end of the year should be reported as occurring during the plan year.

Note. A distribution of all or part of an individual participant's account balance that is reportable on Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc., should not be included on line 8j but must be included in benefit payments reported on line 8d. Do not submit IRS Form 1099-R with the Form 5500-SF.

Part IV - Plan Characteristics Return to top

Line 9 - Benefits Provided Under the Plan. top In the boxes for line 9a and 9b, as appropriate, enter all applicable plan characteristics codes from the List of Plan Characteristics Codes on pages 22 and 23 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 9a must include any codes applicable for either the defined benefit pension features or the defined contribution pension features of the plan.

Caution! For plan sponsors of Puerto Rico plans, enter characteristic code 3C only if:

    i.Only Puerto Rico residents participate,

    ii. The trust is exempt from income tax under the laws of Puerto Rico, and

    iii. The plan administrator has not made the election under section 1022(i)(2), and, therefore, the plan is not intended to qualify under section 401(a) of the Internal Revenue Code (U.S).

Part V - Compliance Questions Return to top

Line 10. top Answer all lines either "Yes" or "No." Do not leave any answer blank unless otherwise directed. For lines 10a, b, c, d, e, f, g, and j, if the answer is "Yes," an amount must be entered.

Note. "One-participant plans" should complete only question 10g.

Line 10a. top Amounts paid by a participant or beneficiary to an employer and/or withheld by an employer for contribution to the plan are participant contributions that become plan assets as of the earliest date on which such contributions can reasonably be segregated from the employer's general assets. See 29 CFR 2510.3-102. In the case of a plan with fewer than 100 participants at the beginning of the plan year, any amount deposited with such plan not later than the 7th business day following the day on which such amount is received by the employer (in the case of amounts that a participant or beneficiary pays to an employer), or the 7th business day following the day on which such amount would otherwise have been payable to the participant in cash (in the case of amounts withheld by an employer from a participant's wages), shall be deemed to be contributed or repaid to such plan on the earliest date on which such contributions or participant loan repayments can reasonably be segregated from the employer's general assets. See 29 CFR 2510.3-102(a)(2). Plans that check "Yes," must enter the aggregate amount of all late contributions for the year. The total amount of the delinquent contributions must be included on line 10a for the year in which the contributions were delinquent and must be carried over and reported again on line 10a for each subsequent year (or on line 4a of Schedule H or I of the Form 5500 if not eligible to file the Form 5500-SF in the subsequent year) until the year after the violation has been fully corrected by payment of the late contributions and reimbursement of the plan for lost earnings or profits. If no participant contributions were received or withheld by the employer during the plan year, answer "No."

    An employer holding participant contributions commingled with its general assets after the earliest date on which such contributions can reasonably be segregated from the employer's general assets will have engaged in a prohibited use of plan assets (see ERISA section 406). If such a nonexempt prohibited transaction occurred with respect to a disqualified person (see Code section 4975(e)(2)), file IRS Form 5330, Return of Excise Taxes Related to Employee Benefit Plans, with the IRS to pay any applicable excise tax on the transaction.

    Participant loan repayments paid to and/or withheld by an employer for purposes of transmittal to the plan that were not transmitted to the plan in a timely fashion must be reported either on line 10a in accordance with the reporting requirements that apply to delinquent participant contributions or on line 10b. See Advisory Opinion 2002-02A, available at www.dol.gov/ebsa.

    Applicants that satisfy both the DOL Voluntary Fiduciary Correction Program (VFCP) and the conditions of Prohibited Transaction Exemption (PTE) 2002-51 are eligible for immediate relief from payment of certain prohibited transaction excise taxes for certain corrected transactions, and are also relieved from the requirement to file the IRS Form 5330 with the IRS. For more information on how to apply under the VFCP, the specific transactions covered (which transactions include delinquent participant contributions to pension and welfare plans), and acceptable methods for correcting violations, see 71 Fed. Reg. 20261 (Apr. 19, 2006) and 71 Fed. Reg. 20135 (Apr. 19, 2006). All delinquent participant contributions must be reported on line 10a at least for the year in which they were delinquent even if violations have been fully corrected by the close of the plan year. Information about the VFCP is also available on the Internet at www.dol.gov/ebsa.

Line 10b. top Plans that check "Yes" must enter the amount. Check "Yes" if any nonexempt transaction with a party-in-interest occurred. Do not check "Yes" with respect to transactions that are: (1) statutorily exempt under Part 4 of Title I of ERISA; (2) administratively exempt under ERISA section 408(a); (3) exempt under Code sections 4975(c) or 4975(d); (4) the holding of participant contributions in the employer's general assets for a welfare plan that meets the conditions of ERISA Technical Release 92-01; or (5) delinquent participant contributions or delinquent loan repayments reported on line 10a. You may indicate that an application for an administrative exemption is pending. If you are unsure whether a transaction is exempt or not, you should consult either with a qualified public accountant, legal counsel, or both. If the plan is a qualified pension plan and a nonexempt prohibited transaction occurred with respect to a disqualified person, an IRS Form 5330 is required to be filed with the IRS to pay the excise tax on the transaction.

    Nonexempt transactions. Nonexempt transactions with a party-in-interest include any direct or indirect:

    A. Sale or exchange, or lease, of any property between the plan and a party-in-interest.
    B. Lending of money or other extension of credit between the plan and a party-in-interest.
    C. Furnishing of goods, services, or facilities between the plan and a party-in-interest.
    D. Transfer to, or use by or for the benefit of, a party-in-interest, of any income or assets of the plan.
    E. Acquisition, on behalf of the plan, of any employer security or employer real property in violation of ERISA section 407(a).
    F. Dealing with the assets of the plan for a fiduciary's own interest or own account.
    G. Acting in a fiduciary's individual or any other capacity in any transaction involving the plan on behalf of a party (or represent a party) whose interests are adverse to the interests of the plan or the interests of its participants or beneficiaries.
    H. Receipt of any consideration for his or her own personal account by a party-in-interest who is a fiduciary from any party dealing with the plan in connection with a transaction involving the income or assets of the plan.

Party-in-Interest. For purposes of this form, party-in-interest is deemed to include a disqualified person. See Code section 4975(e)(2). The term "party-in-interest" means, as to an employee benefit plan:

    A. Any fiduciary (including, but not limited to, any administrator, officer, trustee, or custodian), counsel, or employee of the plan;
    B. A person providing services to the plan;
    C. An employer, any of whose employees are covered by the plan;
    D. An employee organization, any of whose members are covered by the plan;
    E. An owner, direct or indirect, of 50% or more of:
        1. the combined voting power of all classes of stock entitled to vote or the total value of shares of all classes of stock of a corporation;
        2. the capital interest or the profits interest of a partnership; or
        3. the beneficial interest of a trust or unincorporated enterprise which is an employer or an employee organization described in C or D;
    F. A relative of any individual described in A, B, C, or E;
    G. A corporation, partnership, or trust or estate of which (or in which) 50% or more of:
        1. the combined voting power of all classes of stock entitled to vote or the total value of shares of all classes of stock of such corporation,
        2. the capital interest or profits interest of such partnership, or
        3. the beneficial interest of such trust or estate, is owned directly or indirectly, or held by persons described in A, B, C, D, or E;
    H. An employee, officer, director (or an individual having powers or responsibilities similar to those of officers or directors), or a 10% or more shareholder directly or indirectly, of a person described in B, C, D, E, or G, or of the employee benefit plan; or
    I. A 10% or more (directly or indirectly in capital or profits) partner or joint venture of a person described in B, C, D, E, or G.

TIP. Applicants that satisfy the VFCP requirements and the conditions of PTE 2002-51 (see the instructions for line 10a) are eligible for immediate relief from payment of certain prohibited transaction excise taxes for certain corrected transactions and the requirement to file the Form 5330 with the IRS. For more information, see 71 Fed. Reg. 20261 (Apr. 19, 2006) and 71 Fed. Reg. 20135 (Apr. 19, 2006). When the conditions of PTE 2002-51 have been satisfied, the corrected transactions should be treated as exempt under Code section 4975(c) for the purposes of answering line 10b.
Line 10c. top Plans that check "Yes" must enter the aggregate amount of fidelity bond coverage for all claims. Check "Yes" only if the plan itself (as opposed to the plan sponsor or administrator) is a named insured under a fidelity bond that is from an approved surety covering plan officials and that protects the plan from losses due to fraud or dishonesty as described in 29 CFR Part 2580. Generally, every plan official of an employee benefit plan who "handles" funds or other property of such plan must be bonded. Generally, a person shall be deemed to be "handling" funds or other property of a plan, so as to require bonding, whenever his or her duties or activities with respect to given funds are such that there is a risk that such funds could be lost in the event of fraud or dishonesty on the part of such person, acting either alone or in collusion with others. Section 412 of ERISA and 29 CFR Part 2580 describe the bonding requirements, including the definition of "handling" (29 CFR 2580.412-6), the permissible forms of bonds (29 CFR 2580.412-10), the amount of the bond (29 CFR Part 2580, Subpart C), and certain exemptions such as the exemption for unfunded plans, certain banks and insurance companies (ERISA section 412), and the exemption allowing plan officials to purchase bonds from surety companies authorized by the Secretary of the Treasury as acceptable reinsurers on federal bonds (29 CFR 2580.412-23). Information concerning the list of approved sureties and reinsurers is available on the Internet at www.fms.treas.gov/c570. For more information on the fidelity bonding requirements, see Field Assistance Bulletin 2008-04, available at www.dol.gov/ebsa.

Note. Plans are permitted under certain conditions to purchase fiduciary liability insurance. These fiduciary liability insurance policies are not written specifically to protect the plan from losses due to dishonest acts and cannot be reported as fidelity bonds on line 10c.

Line 10d. top Check "Yes" if the plan had suffered or discovered any loss as a result of any dishonest or fraudulent act(s) even if the loss was reimbursed by the plan's fidelity bond or from any other source. If "Yes" is checked enter the full amount of the loss. If the full amount of the loss has not yet been determined, provide an estimate as determined in good faith by a plan fiduciary. You must keep, in accordance with ERISA section 107, records showing how the estimate was determined.

Caution! Willful failure to report is a criminal offense. See ERISA section 501.

Line 10e. top If any benefits under the plan are provided by an insurance company, insurance service, or other similar organization (such as Blue Cross Blue Shield or a health maintenance organization) or if the plan has investments with insurance companies such as guaranteed investment contracts (GICs), report the total of all insurance fees and commissions paid to agents, brokers and/or other persons directly or indirectly attributable to the contract(s) placed with or retained by the plan.

    For purposes of line 10e, commissions and fees include sales or base commissions and all other monetary and non-monetary forms of compensation where the broker's, agent's, or other person's eligibility for the payment or the amount of the payment is based, in whole or in part, on the value (e.g., policy amounts, premiums) of contracts or policies (or classes thereof) placed with or retained by an ERISA plan, including, for example, persistency and profitability bonuses. The amount (or pro rata share of the total) of such commissions or fees attributable to the contract or policy placed with or retained by the plan must be reported. Insurers must provide plan administrators with a proportionate allocation of commissions and fees attributable to each contract. Any reasonable method of allocating commissions and fees to policies or contracts is acceptable, provided the method is disclosed to the plan administrator. A reasonable allocation method could allocate fees and commissions based on a calendar year calculation even if the plan year or policy year was not a calendar year. For additional information on these reporting requirements, see ERISA Advisory opinion 2005-02A, available on the Internet at www.dol.gov/ebsa.

    Where benefits under a plan are purchased from and guaranteed by an insurance company, insurance service, or other similar organization, and the total fees and commissions are reported on the Form 5500-SF, payments of reasonable monetary compensation by the insurer out of its general assets to affiliates or third parties for performing administrative activities necessary for the insurer to fulfill its contractual obligation to provide benefits, where there is no direct or indirect charge to the plan for administrative services other than the insurance premium, then the payments for administrative services by the insurer to the affiliates or third parties do not need to be reported on line 10e. This would include compensation for services such as recordkeeping and claims processing services provided by a third party pursuant to a contract with the insurer to provide those services but would not include compensation provided by the insurer incidental to the sale or renewal of a policy, such as finders' fees, insurance brokerage commissions and fees, or similar fees.

    Reporting also is not required for compensation paid by the insurer to a "general agent" or "manager" for that general agent's or manager's management of an agency or performance of administrative functions for the insurer. For this purpose, (1) a "general agent" or "manager" does not include brokers representing insureds, and (2) payments would not be treated as paid for managing an agency or performance of administrative functions where the recipient's eligibility for the payment or the amount of the payment is dependent or based on the value (e.g., policy amounts, premiums) of contracts or policies (or classes thereof) placed with or retained by ERISA plan(s).

    Reporting is not required for occasional gifts or meals of insubstantial value which are tax deductible for federal income tax purposes by the person providing the gift or meal and would not be taxable income to the recipient. For this exemption to be available, the gift or gratuity must be both occasional and insubstantial. For this exemption to apply, the gift must be valued at less than $50, the aggregate value of gifts from one source in a calendar year must be less than $100, but gifts with a value of less than $10 do not need to be counted toward the $100 annual limit. If the $100 aggregate value limit is exceeded, then the aggregate value of all the gifts will be reportable. For this purpose, non-monetary gifts of less than $10 also do not need to be included in calculating the aggregate value of all gifts required to be reported if the $100 limit is exceeded.

    Gifts from multiple employees of one service provider should be treated as originating from a single source when calculating whether the $100 threshold applies. On the other hand, in applying the threshold to an occasional gift received from one source by multiple employees of a single service provider, the amount received by each employee should be separately determined in applying the $50 and $100 thresholds. For example, if six employees of a broker attend a business conference put on by an insurer designed to educate and explain the insurer's products for employee benefit plans, and the insurer provides, at no cost to the attendees, refreshments valued at $20 per individual, the gratuities would not be reportable on this line even though the total cost of the refreshments for all the employees would be $120.

    These thresholds are for purposes of line 10e reporting. Filers are cautioned that the payment or receipt of gifts and gratuities of any amount by plan fiduciaries may violate ERISA and give rise to civil liabilities and criminal penalties.
 
Important Reminder.
The insurance company, insurance service, or other similar organization is required under ERISA section 103(a)(2) to provide the plan administrator with the information needed to complete this return/report. Your insurance company must provide you with the information you need to answer this question. If your insurance company, insurance service, or other similar organization does not automatically send you this information, you should make a written request for the information. If you have difficulty getting the information from your insurance company, contact the nearest office of the DOL's Employee Benefits Security Administration.

Line 10f. top You must check "Yes" if any benefits due under the plan were not timely paid or not paid in full. This would include required minimum distributions to 5% owners who have attained 70 1/2 whether or not retired and/or non-5% owners who have attained 70 1/2 and have retired or separated from service; see section 401(a)(9) of the Code. Include in this amount the total of any outstanding amounts that were not paid when due in previous years that have continued to remain unpaid.

ftw Note: View more guidance from the IRS here.

Note: In the absence of other guidance, filers do not need to report on this line unpaid required minimum distribution (RMD) amounts for participants who have retired or separated from service, or their beneficiaries, who cannot be located after reasonable efforts or where the plan is in the process of engaging in such reasonable efforts at the end of the plan year reporting period. Plan administrators and employers should review their plan documents for written procedures on locating missing participants. Although the Department of Labor's Field Assistance Bulletin 2014-01 is specifically applicable to terminated defined contribution plans, employers and plan administrators of ongoing plans may want to consider periodically using one or more of the search methods described in the Field Assistance Bulletin in connection with making reasonable efforts to locate RMD-eligible missing participants.

Line 10g. top You must check "Yes" if the plan had any participant loans outstanding at any time during the plan year and enter the amount outstanding as of the end of the plan year. If no participant loans are outstanding as of the end of the plan year, enter "0".

Line 10h. top Code section 401(k) and other individual account pension plans must complete line 10h. Other filers should leave line 10h blank. Check "Yes" if there was a "blackout period." A blackout period is a temporary suspension of more than three consecutive business days during which participants or beneficiaries of a 401(k) or other individual account pension plan were unable, or were limited or restricted in their ability, to direct or diversify assets credited to their accounts, obtain loans from the plan, or obtain distributions from the plan. A "blackout period" generally does not include a temporary suspension of the right of participants and beneficiaries to direct or diversify assets credited to their accounts, obtain loans from the plan, or obtain distributions from the plan if the temporary suspension is: (1) part of the regularly scheduled operations of the plan that has been disclosed to participants and beneficiaries; (2) due to a qualified domestic relations order (QDRO) or because of a pending determination as to whether a domestic relations order is a QDRO; (3) due to an action or a failure to take action by an individual participant or because of an action or claim by someone other than the plan regarding a participant's individual account; or (4) by application of federal securities laws. For more information, see the DOL's regulation at 29 CFR 2520.101-3 (available at www.dol.gov/ebsa).

Line 10i. top Code section 401(k) and other individual account pension plans who answered "Yes" to line 10h must complete line 10i. Other filers should leave line 10i blank. If there was a blackout period, did you provide the required notice not less than 30 days nor more than 60 days in advance of restricting the rights of participants and beneficiaries to change their plan investments, obtain loans from the plan, or obtain distributions from the plan? If so, check "Yes." See 29 CFR 2520.101-3 for specific notice requirements and for exceptions from the notice requirement. Also, answer "Yes" if one of the exceptions to the notice requirement under 29 CFR 2520.101-3 applies.

Part VI - Pension Funding Compliance Return to top

Complete Part VI only if the plan is subject to the minimum funding requirements of Code section 412 or ERISA section 302.

    All qualified defined benefit and defined contribution plans are subject to the minimum funding requirements of Code section 412 unless they are described in the exceptions listed under Code section 412(e)(2). These exceptions include profit-sharing or stock bonus plans, insurance contract plans described in Code section 412(e)(3), and certain plans to which no employer contributions are made.

    Nonqualified employee pension benefit plans are subject to the minimum funding requirements of ERISA section 302 unless specifically exempted under ERISA sections 4(a) or 301(a).

    The employer or plan administrator of a single-employer or multiple-employer defined benefit plan that is subject to the minimum funding requirements must file the Schedule SB (Form 5500) as an attachment to the Form 5500-SF. The employer or plan administrator of a money purchase plan that is currently amortizing a waiver of the minimum funding requirements must complete lines 3, 9, and 10 of the Schedule MB (Form 5500) and file it as an attachment to the Form 5500-SF.

ftw Note: Mask MB/SB for One part plan top
If you have a One-Participant Form 5500-SF that may require a Schedule MB/SB, you may not need to e-file the MB/SB. However, you may need to complete and keep it on file (see Schedule MB Instructions for Who Must File or Schedule SB Instructions for Who Must File). You will see a check box for "Mask MB/SB for One part plan", which will only be allowed to be checked if you have a one-participant plan. If you mask the MB/SB, it will not be e-filed with efast, but your client would still see the MB/SB when s/he print off the final before entering his/her credentials within the portal. Note: This does not mask attachments.

Line 11. top If "Yes" is checked, attach a completed and signed Schedule SB (Form 5500), and complete line 11a. See the instructions for the Schedule SB in the Instructions for Form 5500. If this is a defined contribution pension plan, leave blank.

Line 11a. top Enter the amount from line 40 of Schedule SB (Form 5500).

Line 12. top Check the "Yes" box if the plan is a defined contribution plan subject to the minimum funding requirements of Code section 412 and ERISA section 302. Those money purchase plans (including target benefit plans) that are amortizing a waiver of the minimum funding standard for a prior year should fill out line 12a and then skip to line 13. Those defined contribution plans answering "Yes" to the line 12 question that do not fill out line 12a should fill out lines 12b-12e.

Line 12a. top If a money purchase defined contribution plan (including a target benefit plan) has received a waiver of the minimum funding standard, and the waiver is currently being amortized, complete lines 3, 9, and 10 of Schedule MB (Form 5500). See instructions for Schedule MB in the Instructions for Form 5500. The Schedule MB for a money purchase defined contribution plan does not need to be signed by an enrolled actuary.

Line 12b. top The minimum required contribution for a money purchase defined contribution plan (including a target benefit plan) for a plan year is the amount required to be contributed for the year under the formula set forth in the plan document. If there is an accumulated funding deficiency for a prior year that has not been waived, that amount should also be included as part of the contribution required for the current year.

Line 12c. top Include all contributions for the plan year made not later than 8  1/2 months after the end of the plan year. Show only contributions actually made to the plan by the date the form is filed. For example, do not include receivable contributions for this purpose.

Line 12d. top If the minimum required contribution exceeds the contributions for the plan year made not later than 8 1/2 months after the end of the plan year, the excess is an accumulated funding deficiency for the plan year. File IRS Form 5330, Return of Excise Taxes Related to Employee Benefit Plans, with the IRS to pay the excise tax on the deficiency. There is a penalty for not filing Form 5330 on time.

Line 12e. top Check "Yes" if the minimum required contribution remaining in line 12d will be made not later than 8 1/2 months after the end of the plan year. If "Yes," and contributions are actually made by this date, then there will be no reportable deficiency and IRS Form 5330 will not need to be filed.

Part VII - Plan Terminations and Transfers of Assets Return to top

Line 13a. top Check "Yes" if a resolution to terminate the plan was adopted during this or any prior plan year, unless the termination was revoked and no assets reverted to the employer. If "Yes" is checked, enter the amount of plan assets that reverted to the employer during the plan year in connection with the implementation of such termination. Enter "0" if no reversion occurred during the current plan year.

Caution! A Form 5500 or a Form 5500-SF must be filed for each year the plan has assets, and, for a welfare benefit plan, if the plan is still liable to pay benefits for claims incurred before the termination date, but not yet paid. See 29 CFR 2520.104b-2(g)(2)(ii).

Line 13b. top Check "Yes" if all of the plan assets (including insurance/annuity contracts) were distributed to the participants and beneficiaries, legally transferred to the control of another plan, or brought under the control of the PBGC.

    Check "No" for a welfare benefit plan that is still liable to pay benefits for claims that were incurred before the termination date, but not yet paid. See 29 CFR 2520.104b-2(g)(2)(ii).

Line 13c. top Enter information concerning assets and/or liabilities transferred from this plan to another plan(s) (including spinoffs) during the plan year. A transfer of assets or liabilities occurs when there is a reduction of assets or liabilities with respect to one plan and the receipt of these assets or the assumption of these liabilities by another plan. Enter the name, plan sponsor EIN, and PN of the transferee plan(s) involved on lines 13c(1), c(2), and c(3).

    Do not use a social security number in place of an EIN or include an attachment that contains visible social security numbers. The Form 5500-SF is open to public inspection, and the contents are public information and are subject to publication on the Internet. Because of privacy concerns, the inclusion of a social security number or any portion thereof on this Form 5500-SF may result in the rejection of the filing.

Note. A distribution of all or part of an individual participant's account balance that is reportable on Form 1099-R should not be included on line 13c. Do not submit Form 1099-R with the Form 5500-SF.

Caution! IRS Form 5310-A, Notice of Plan Merger or Consolidation, Spinoff, or Transfer of Plan Assets or Liabilities; Notice of Qualified Separate Lines of Business, must be filed at least 30 days before any plan merger or consolidation or any transfer of plan assets or liabilities to another plan. There is a penalty for not filing IRS Form 5310-A on time. In addition, a transfer of benefit liabilities involving a plan covered by PBGC insurance may be reportable to the PBGC. See PBGC Form 10, Post-Event Notice of Reportable Event, and PBGC Form 10-Advance, Advance Notice of Reportable Event (see the "Reportable Events and Large Unpaid Contributions" section of the Practitioners page on PBGC's website, which is available at www.pbgc.gov/practitioners).

LIST OF PLAN CHARACTERISTICS CODES FOR LINES 9a AND 9b
CODE
Defined Benefit Pension Features
CODE Other Pension Benefit Features
1A
Benefits are primarily pay related.
3B Use this code if the plan covered self-employed
individuals in the return year.
1B
Benefits are primarily flat dollar (includes dollars per year
of service).
3C Plan not intended to be qualified - A plan not intended to
be qualified under Code sections 401, 403, or 408.
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).
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.
1D
Floor-offset plan - Plan benefits are subject to offset for
retirement benefits provided by an employer-sponsored
defined contribution plan.
3E A one-participant plan that satisfies minimum coverage
requirements of Code section 410(b) only when combined
with another plan of the employer.
1E
Code section 401(h) arrangement - Plan contains
separate accounts under Code section 401(h) to provide
employee health benefits.
3F Plan sponsor(s) received services of leased employees,
as defined in Code section 414(n), during the plan year.
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).
3H Plan sponsor(s) is (are) a member(s) of a controlled
group (Code sections 414(b), (c), or (m)).
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.
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.
1I
Frozen plan - As of the last day of the plan year, the plan
provides that no participant will get any new benefit
accrual (whether because of service or compensation).
CODE Welfare Benefit Features
CODE
Defined Contribution Pension Features
4A Health (other than vision or dental).
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).
4B Life insurance.
2B
Target benefit plan.
4C Supplemental unemployment.
2C
Money purchase (other than target benefit).
4D Dental.
2D
Offset plan - Plan benefits are subject to offset for
retirement benefits provided in another plan or
arrangement of the employer.
4E Vision.
2E
Profit-sharing. 4F Temporary disability (accident and sickness).
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.
4G Prepaid legal.
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.
4H Long-term disability.
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.
4I Severance pay.
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.
4J Apprenticeship and training.
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.
4K Scholarship (funded).
2L
An annuity contract purchased by Code section 501(c)(3)
organization or public school as described in Code section
403(b)(1) arrangement.
4L Death benefits (include travel accident but not life
insurance).
2M
Custodial accounts for regulated investment company
stock as described in Code section 403(b)(7).
4P Taft-Hartley Financial Assistance for Employee Housing
Expenses.
2N
Code section 408 accounts and annuities. 4Q Other.
2R
Participant-directed brokerage accounts provided as an
investment option under the plan.
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.
2S
401(k) plan or 403(b) plan that provides for automatic
enrollment in plan that has elective contributions deducted
from payroll.
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.
2T
Total or partial participant-directed account plan - plan
uses default investment account for participants who fail to
direct assets in their account.
4T 10 or more employer plan under Code section
419A(f)(6).

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)
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
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