| Schedule R
1. Which plans must file Schedule R?
There are several ways to identify which pension plan filings must include Schedule R. Here's some cross references:
- Plans subject to minimum funding may be identified by looking at Form 5500, line 8a. Plans using any of the following codes [and the plan is not frozen] complete Schedule R:
1A through 1G, or 2B or 2C
- Any pension plan Form 5500 that shows a value greater than $0 on line 2e(4) (Schedule H) or line 2e (Schedule I).
2. Tip: If the plan is a profit sharing, 401k, stock bonus, or ESOP and there have been no distributions during the year, do not attach Schedule R to the Form 5500 filing.
3. If all distributions are made in a lump sum cash distribution or rollover, will the response on line 1 always be $0?
Yes.
4. If a life insurance policy is transferred as part of a distribution, is the value reported on line 1?
No, the instructions for 2000 changed the reporting for such "in-kind" distributions.
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