Department of Labor: EFAST2RFPAttachmentsA-V

EFAST2 RFP
DOL069RP20266
Attachments A - V
September 2006
Government Proprietary
Source Selection Sensitive
For Official Use Only
This Page is Intentionally Left Blank
DOL069RP20266 EFAST2 RFP
Attachment A, Page 1 of 22
EFAST2 RFP
Attachment A
Return Processing Volumes

Appendix
The following appendix details filing trends over the period from
January 2001 to December 2005.
The variables presented include:

FILING: the total number of filing received
CORRESP: the number of filings that generated a letter of correspondence
EDITTEST: the number of filing that failed at least one edit test

Volumes by Month ( 5 years )
Calendar Year Jan-01 Feb-01 Mar-01 Apr-01 May-01 Jun-01 Jul-01 Aug-01 Sep-01 Oct-01 Nov-01 Dec-01 Total
2001 Filings Processed 46,848 39,048 37,328 51,760 90,035 150,102 405,783 240,553 124,767 395,791 73,931 54,483 1,710,429
Edit Test >= 1 9,429 6,889 6,134 9,979 11,125 20,850 62,468 47,319 25,074 106,605 13,704 9,496 329,072
Correspondence 5,357 3,713 3,451 5,670 7,227 13,190 40,675 31,852 15,784 61,192 9,108 5,970 203,189
Jan-02 Feb-02 Mar-02 Apr-02 May-02 Jun-02 Jul-02 Aug-02 Sep-02 Oct-02 Nov-02 Dec-02
DOL069RP20266
Edit Test >= 1 9,958 9,633 7,166 13,084 13,313 18,217 58,253 45,812 27,663 99,010 9,282 7,613 319,004
Correspondence 6,472 6,406 5,024 6,786 5,821 9,211 33,143 26,701 15,878 51,056 5,211 4,279 175,988
Edit Test >= 1 9,315 7,192 7,332 11,994 13,367 22,650 50,451 36,959 21,899 91,995 8,169 6,889 288,212
Correspondence 4,755 4,099 4,534 7,314 9,136 14,521 30,453 23,060 13,966 50,063 5,159 4,386 171,446
Edit Test >= 1 7,858 6,966 6,645 9,728 9,184 15,746 34,053 33,125 24,743 96,759 13,306 8,338 266,451
Correspondence 4,611 4,300 4,001 5,503 5,292 9,706 19,775 16,684 13,576 42,049 4,140 3,013 132,650
Edit Test >= 1 9,618 6,136 5,203 10,490 10,044 14,104 28,582 32,201 22,880 89,983 11,467 6,762 247,470
Correspondence 3,732 1,369 1,404 2,230 4,261 7,260 14,146 13,137 9,392 36,093 3,611 2,316 98,951
Calendar Year 2001 - 2005
450,000
400,000
350,000
300,000
250,000
Volume
200,000
150,000
100,000
50,000
Jul-01
Jul-02
Jul-03
Jul-04
Jul-05
Apr-01
Apr-02
Apr-03
Apr-04
Apr-05
Oct-01
Oct-02
Oct-03
Oct-04
Oct-05
Jan-01
Jan-02
Jan-03
Jan-04
Jan-05
Jun-01
Jun-02
Jun-03
Jun-04
Jun-05
Feb-01
Feb-02
Feb-03
Feb-04
Feb-05
Mar-01
Sep-01
Nov-01
Mar-02
Sep-02
Nov-02
Mar-03
Sep-03
Nov-03
Mar-04
Sep-04
Nov-04
Mar-05
Sep-05
Nov-05
Aug-01
Dec-01
Aug-02
Dec-02
Aug-03
Dec-03
Aug-04
Dec-04
Aug-05
Dec-05
May-01
May-02
May-03
May-04
May-05
Month-Year
Filings Processed Edit Test >= 1 Correspondence
Note: Data current through March 2006. Contains Plan Years 1999, 2000, 2001, 2002, 2003, 2004
EFAST2 RFP
Volumes by Date
Calendar Year 2001
90,000
80,000
DOL069RP20266
70,000
60,000
50,000
40,000
Volume
30,000
20,000
10,000
0
1/1 1/8 1/15 1/22 1/29 2/5 2/12 2/19 2/26 3/5 3/12 3/19 3/26 4/2 4/9 4/16 4/23 4/30 5/7 5/14 5/21 5/28 6/4 6/11 6/18 6/25 7/2 7/9 7/16 7/23 7/30 8/6 8/13 8/20 8/27 9/3 9/10 9/17 9/24 10/1 10/8 10/15 10/22 10/29 11/5 11/12 11/19 11/26 12/3 12/10 12/17 12/24 12/31
Date
Calendar Year 2002
90,000
80,000
70,000
60,000
50,000
40,000
Volume
30,000
20,000
10,000
0
1/1 1/8 1/15 1/22 1/29 2/5 2/12 2/19 2/26 3/5 3/12 3/19 3/26 4/2 4/9 4/16 4/23 4/30 5/7 5/14 5/21 5/28 6/4 6/11 6/18 6/25 7/2 7/9 7/16 7/23 7/30 8/6 8/13 8/20 8/27 9/3 9/10 9/17 9/24 10/1 10/8 10/15 10/22 10/29 11/5 11/12 11/19 11/26 12/3 12/10 12/17 12/24 12/31
Date
Calendar Year 2003
90,000
80,000
70,000
60,000
50,000
40,000
Volume
30,000
20,000
10,000
0
1/1 1/8 1/15 1/22 1/29 2/5 2/12 2/19 2/26 3/5 3/12 3/19 3/26 4/2 4/9 4/16 4/23 4/30 5/7 5/14 5/21 5/28 6/4 6/11 6/18 6/25 7/2 7/9 7/16 7/23 7/30 8/6 8/13 8/20 8/27 9/3 9/10 9/17 9/24 10/1 10/8 10/15 10/22 10/29 11/5 11/12 11/19 11/26 12/3 12/10 12/17 12/24 12/31
Date
Calendar Year 2004
90,000
80,000
70,000
60,000
50,000
40,000
Volume
30,000
20,000
10,000
0
1/1 1/8 1/15 1/22 1/29 2/5 2/12 2/19 2/26 3/4 3/11 3/18 3/25 4/1 4/8 4/15 4/22 4/29 5/6 5/13 5/20 5/27 6/3 6/10 6/17 6/24 7/1 7/8 7/15 7/22 7/29 8/5 8/12 8/19 8/26 9/2 9/9 9/16 9/23 9/30 10/7 10/14 10/21 10/28 11/4 11/11 11/18 11/25 12/2 12/9 12/16 12/23 12/30
Date
Calendar Year 2005
90,000
80,000
70,000
60,000
50,000
40,000
Volume
30,000
20,000
10,000
0
1/1 1/8 1/15 1/22 1/29 2/5 2/12 2/19 2/26 3/5 3/12 3/19 3/26 4/2 4/9 4/16 4/23 4/30 5/7 5/14 5/21 5/28 6/4 6/11 6/18 6/25 7/2 7/9 7/16 7/23 7/30 8/6 8/13 8/20 8/27 9/3 9/10 9/17 9/24 10/1 10/8 10/15 10/22 10/29 11/5 11/12 11/19 11/26 12/3 12/10 12/17 12/24 12/31
Date
EFAST2 RFP
Volumes by Month
Calendar Year January February March April May June July August September October November December Total
DOL069RP20266
Edit Test >= 1 9,429 6,889 6,134 9,979 11,125 20,850 62,468 47,319 25,074 106,605 13,704 9,496 329,072
Correspondence 5,357 3,713 3,451 5,670 7,227 13,190 40,675 31,852 15,784 61,192 9,108 5,970 203,189
Edit Test >= 1 9,958 9,633 7,166 13,084 13,313 18,217 58,253 45,812 27,663 99,010 9,282 7,613 319,004
Correspondence 6,472 6,406 5,024 6,786 5,821 9,211 33,143 26,701 15,878 51,056 5,211 4,279 175,988
Edit Test >= 1 9,315 7,192 7,332 11,994 13,367 22,650 50,451 36,959 21,899 91,995 8,169 6,889 288,212
Correspondence 4,755 4,099 4,534 7,314 9,136 14,521 30,453 23,060 13,966 50,063 5,159 4,386 171,446
Edit Test >= 1 7,858 6,966 6,645 9,728 9,184 15,746 34,053 33,125 24,743 96,759 13,306 8,338 266,451
Correspondence 4,611 4,300 4,001 5,503 5,292 9,706 19,775 16,684 13,576 42,049 4,140 3,013 132,650
Edit Test >= 1 9,618 6,136 5,203 10,490 10,044 14,104 28,582 32,201 22,880 89,983 11,467 6,762 247,470
Correspondence 3,732 1,369 1,404 2,230 4,261 7,260 14,146 13,137 9,392 36,093 3,611 2,316 98,951
Calendar Year 2001

450,000
400,000
350,000
300,000
Filings Processed
250,000
Edit Test >= 1
200,000
Volume
Correspondence
150,000
100,000
50,000
0
January February March April May June July August September October November December
Month
Calendar Year 2002

450,000
400,000
350,000
300,000
Filings Processed
250,000
Edit Test >= 1
200,000
Volume
Correspondence
150,000
100,000
50,000
0
Month
Calendar Year 2003

450,000
400,000
350,000
300,000
Filings Processed
250,000
Edit Test >= 1
200,000
Volume
Correspondence
150,000
100,000
50,000
0
Month
Calendar Year 2004

450,000
400,000
350,000
300,000
Filings Processed
250,000
Edit Test >= 1
200,000
Volume
Correspondence
150,000
100,000
50,000
0
Month
Calendar Year 2005

450,000
400,000
350,000
300,000
Filings Processed
250,000
Edit Test >= 1
200,000
Volume
Correspondence
150,000
100,000
50,000
0
Month
EFAST2 RFP
Calendar Year 2001
DOL069RP20266
80,000
70,000
60,000
50,000
40,000
Volume
30,000
20,000
10,000
1/1
4/9
5/7
6/4
7/2
1/15
1/29
2/12
2/26
3/12
3/26
4/23
5/21
6/18
7/16
7/30
8/13
8/27
9/10
9/24
10/8
11/5
12/3
10/22
11/19
12/17
12/31
Date
EFAST2 RFP
Calendar Year 2002
DOL069RP20266
90,000
80,000
70,000
60,000
50,000
Volume
40,000
30,000
20,000
10,000
1/1
4/9
5/7
6/4
7/2
1/15
1/29
2/12
2/26
3/12
3/26
4/23
5/21
6/18
7/16
7/30
8/13
8/27
9/10
9/24
10/8
11/5
12/3
10/22
11/19
12/17
12/31
Date
EFAST2 RFP
Calendar Year 2003
DOL069RP20266
90,000
80,000
70,000
60,000
50,000
Volume
40,000
30,000
20,000
10,000
1/1
4/9
5/7
6/4
7/2
1/15
1/29
2/12
2/26
3/12
3/26
4/23
5/21
6/18
7/16
7/30
8/13
8/27
9/10
9/24
10/8
11/5
12/3
10/22
11/19
12/17
12/31
Date
EFAST2 RFP
Calendar Year 2004
DOL069RP20266
70,000
60,000
50,000
40,000
Volume
30,000
20,000
10,000
1/1
4/8
5/6
6/3
7/1
9/9
1/15
1/29
2/12
2/26
3/11
3/25
4/22
5/20
6/17
7/15
7/29
8/12
8/26
9/23
10/7
11/4
12/2
10/21
11/18
12/16
12/30
Date
EFAST2 RFP
Calendar Year 2005
DOL069RP20266
45,000
40,000
35,000
30,000
25,000
Volume
20,000
15,000
10,000
5,000
1/1
4/9
5/7
6/4
7/2
1/15
1/29
2/12
2/26
3/12
3/26
4/23
5/21
6/18
7/16
7/30
8/13
8/27
9/10
9/24
10/8
11/5
12/3
10/22
11/19
12/17
12/31
Date
EFAST2 RFP
January
Calendar Year 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 Total YTD Total
2001 Filings Processed 9 2,995 2,274 611 812 1 3 4,069 770 549 1,329 1,823 2 5 10 3,889 3,577 1,618 39 152 2 7,186 2,738 616 1,826 1,639 3 2 5,197 1,646 1,456 46,848 46,848
Edit Test >= 1 2 492 522 110 136 0 1 772 178 110 252 474 1 2 3 877 779 409 7 0 0 1,631 509 113 273 296 0 0 929 246 305 9,429 9,429
Correspondence 0 331 301 64 66 0 0 476 93 71 146 232 0 0 2 478 409 230 5 0 0 909 289 71 162 164 0 0 519 158 181 5,357 5,357
2002 Filings Processed 4 1,362 1,103 1,268 1 9 5,186 1,193 1,024 1,815 2,231 1 3 7,259 1,374 1,905 3,519 3,924 7 27 5 8,634 637 1,230 3,346 2 0 7,090 1,164 1,101 3,451 59,875 59,875
Edit Test >= 1 0 246 171 209 0 0 679 206 138 245 351 0 0 1,255 315 354 691 949 0 0 0 1,393 92 178 396 0 0 1,151 194 161 584 9,958 9,958
DOL069RP20266
Correspondence 0 155 130 137 0 0 462 122 103 161 205 0 0 734 191 244 396 558 0 0 0 946 62 118 348 0 0 702 126 109 463 6,472 6,472
2003 Filings Processed 0 2,394 1,657 0 0 3,329 601 775 1,466 1,572 0 24 5,448 797 1,192 2,355 3,706 0 6 1 7,305 447 925 2,528 0 1 5,492 524 1,440 2,257 2,547 48,789 48,789
Edit Test >= 1 0 421 259 0 0 512 83 116 188 230 0 0 1,023 179 253 586 953 0 0 1 1,633 77 148 414 0 0 943 99 281 412 504 9,315 9,315
Correspondence 0 232 150 0 0 292 45 59 108 130 0 0 490 87 109 272 445 0 1 0 857 47 75 209 0 0 489 66 143 219 230 4,755 4,755
2004 Filings Processed 0 1 1 0 7,078 929 623 1,737 2,296 2 0 4,626 2,793 988 2,352 3,945 0 166 2 6,217 4,477 1,695 920 0 0 6,497 3,129 1,386 1,989 3,197 0 57,046 57,046
Edit Test >= 1 0 0 0 0 852 136 69 184 202 0 0 501 429 163 317 754 0 0 1 990 1,029 174 157 0 0 579 419 168 246 488 0 7,858 7,858
Correspondence 0 0 0 0 548 83 45 134 123 0 0 308 251 89 183 384 0 0 1 558 545 103 98 0 0 404 240 112 153 249 0 4,611 4,611
2005 Filings Processed 1 0 3,171 1,837 2,472 1,722 1,572 0 0 2,673 2,703 2,030 907 2,198 1 0 3 3,135 4,377 2,011 2,131 0 0 4,847 2,647 812 1,336 2,120 0 0 3,230 47,936 47,936
Edit Test >= 1 0 0 648 576 717 443 283 0 0 236 684 390 118 411 0 0 1 613 945 486 409 0 0 1,045 509 133 190 340 0 0 441 9,618 9,618
Correspondence 0 0 244 254 246 180 117 0 0 86 225 154 38 155 0 0 1 255 347 197 181 0 0 401 203 54 74 156 0 0 164 3,732 3,732
Calendar Year 2001

10,000
8,000
6,000 Filings Processed

Edit Test >= 1
Volume
4,000 Correspondence
2,000
0
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31
January
Calendar Year 2002

10,000
8,000

Edit Test >= 1
Volume
2,000
0
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31
January
Calendar Year 2003

10,000
8,000

Edit Test >= 1
Volume
2,000
0
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31
January
Calendar Year 2004

10,000
8,000

Edit Test >= 1
Volume
2,000
0
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31
January
Calendar Year 2005

10,000
8,000

Edit Test >= 1
Volume
2,000
0
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31
January
EFAST2 RFP
February
Calendar Year 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 Total YTD Total
2001 Filings Processed 2,714 3,371 4 1 5,260 2,501 561 1,395 909 0 29 3,848 584 728 601 2,389 6 21 21 5,650 220 1,971 1,447 6 3 1,535 3,239 34 39,048 85,896
Edit Test >= 1 508 607 2 1 1,050 538 130 159 114 0 13 600 97 164 117 452 0 4 5 1,028 65 366 188 1 1 209 468 2 6,889 16,318
Correspondence 283 322 1 1 572 266 51 81 66 0 2 354 59 95 64 230 0 2 4 567 33 197 108 1 1 120 230 3 3,713 9,070
2002 Filings Processed 3,161 153 1 9,998 3,732 1,149 1,461 1,991 5 1 5,990 1,105 1,718 2,079 2,297 3 1 3,565 6,575 180 896 2,013 3 1 5,781 861 915 2,353 57,988 117,863
Edit Test >= 1 559 0 0 1,656 828 212 178 264 0 0 794 220 244 372 466 1 0 779 1,355 29 146 272 0 0 814 63 152 229 9,633 19,591
DOL069RP20266
Correspondence 336 0 0 1,101 507 139 108 178 0 0 580 138 210 207 290 0 0 468 901 18 92 211 0 0 544 38 101 239 6,406 12,878
2003 Filings Processed 0 1 9,010 910 665 2,023 678 1 0 4,837 659 583 2,281 1,958 0 0 5 6,847 392 1,342 2,337 0 0 4,472 1,479 1,032 2,099 1,945 45,556 94,345
Edit Test >= 1 0 0 1,898 206 93 288 39 1 0 725 89 81 264 281 0 0 0 1,268 70 205 440 0 0 483 249 126 200 186 7,192 16,507
Correspondence 0 0 1,028 120 54 175 26 0 0 420 61 41 148 174 0 0 0 726 46 109 218 0 0 320 138 69 113 113 4,099 8,854
2004 Filings Processed 0 4,671 3,465 3,333 2,091 2,139 0 0 3,704 3,150 875 2,087 1,595 0 0 4 7,743 1,650 1,442 2,494 0 0 7,035 2,053 1,010 1,829 2,688 0 0 55,058 112,104
Edit Test >= 1 0 576 642 601 250 271 0 0 233 433 80 199 117 0 0 2 935 288 144 312 0 0 1,179 202 81 151 270 0 0 6,966 14,824
Correspondence 0 360 333 348 134 167 0 0 178 222 53 130 79 0 0 2 538 148 87 183 0 0 889 129 56 94 170 0 0 4,300 8,911
2005 Filings Processed 3,957 2,319 1,965 2,633 0 0 3,536 706 2,415 949 1,847 0 0 1,815 3,889 1,437 1,473 1,814 0 0 2 3,719 1,379 1,582 2,689 0 0 3,181 43,307 91,243
Edit Test >= 1 856 521 372 524 0 0 561 120 468 154 283 0 0 384 586 259 258 225 0 0 1 205 41 70 130 0 0 118 6,136 15,754
Correspondence 281 152 124 149 0 0 69 7 44 17 35 0 0 45 79 38 31 34 0 0 0 85 26 27 63 0 0 63 1,369 5,101
Calendar Year 2001

10,000
8,000

Edit Test >= 1
Volume
2,000
0
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28
February
Calendar Year 2002

10,000
8,000

Edit Test >= 1
Volume
2,000
0
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28
February
Calendar Year 2003

10,000
8,000

Edit Test >= 1
Volume
2,000
0
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28
February
Calendar Year 2004

10,000
8,000

Edit Test >= 1
Volume
2,000
0
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29
February
Calendar Year 2005

10,000
8,000

Edit Test >= 1
Volume
2,000
0
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28
February
EFAST2 RFP
March
2001 Filings Processed 2,195 1,754 4 7 4,444 786 821 761 1,170 2 87 2,921 1,529 479 1,529 1,509 4 103 5,696 1,119 600 1,369 1,351 15 84 2,904 490 639 1,395 1,555 6 37,328 123,224
Edit Test >= 1 349 280 1 1 726 126 128 102 166 0 21 468 174 78 246 273 0 1 1,122 313 107 205 197 1 14 425 78 95 181 256 0 6,134 22,452
Correspondence 190 160 1 1 432 64 73 65 99 0 9 243 94 49 140 154 0 1 631 161 48 120 115 0 9 232 44 62 110 144 0 3,451 12,521
2002 Filings Processed 2,165 9 107 6,700 676 568 1,460 2,924 2 10 4,121 525 741 3,813 1,474 31 3 5,731 2,981 679 2,296 1,835 0 21 5,967 931 979 2,042 1,874 2 10 50,677 168,540
Edit Test >= 1 332 0 1 1,002 96 78 205 234 0 1 558 78 98 374 271 3 0 1,020 910 92 172 238 0 0 627 134 124 259 259 0 0 7,166 26,757
DOL069RP20266
Correspondence 196 3 1 708 58 48 132 319 0 1 328 49 63 473 115 1 0 619 527 54 231 137 0 0 496 81 85 157 141 0 1 5,024 17,902
2003 Filings Processed 11 0 5,281 2,123 1,108 1,854 1,806 1 0 5,930 2,009 898 2,697 1,587 0 283 7,778 2,228 1,730 2,988 2,966 0 0 5,975 1,198 1,472 2,569 3,331 2 6 7,059 64,890 159,235
Edit Test >= 1 1 0 621 347 140 161 144 0 0 569 176 109 200 121 0 87 1,110 391 284 437 338 0 0 541 155 141 220 302 0 0 737 7,332 23,839
Correspondence 1 0 363 203 85 104 87 0 0 319 100 64 137 72 0 41 639 232 180 284 218 0 0 358 99 100 154 208 0 0 486 4,534 13,388
2004 Filings Processed 3,794 3,721 1,481 1,981 1,755 0 0 5,769 2,373 1,159 2,189 2,242 1 0 3,960 3,783 1,764 3,678 2,175 0 0 1,706 5,144 1,002 1,965 2,415 0 0 3,815 3,700 982 62,554 174,658
Edit Test >= 1 370 439 187 174 123 0 0 507 297 102 171 210 0 0 363 516 293 553 261 0 0 264 436 79 197 237 0 0 348 413 105 6,645 21,469
Correspondence 222 255 126 100 66 0 0 313 170 63 100 118 0 0 235 327 170 359 159 0 0 135 282 55 126 122 0 0 215 220 63 4,001 12,912
2005 Filings Processed 3,919 661 1,544 1,576 0 0 2,935 3,835 948 1,021 1,681 2 0 2,884 3,318 1,842 1,889 2,515 0 0 2,209 5,794 1,250 1,898 1,266 0 0 3,585 3,380 554 1,068 51,574 142,817
Edit Test >= 1 262 64 103 88 0 0 126 189 43 45 117 0 0 169 191 238 203 486 0 0 448 812 162 218 129 0 0 534 403 58 115 5,203 20,957
Correspondence 123 24 47 42 0 0 69 92 25 19 41 0 0 76 83 46 56 72 0 0 71 157 34 39 27 0 0 133 92 5 31 1,404 6,505
Calendar Year 2001

10,000
8,000

Edit Test >= 1
Volume
2,000
0
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31
March
Calendar Year 2002

10,000
8,000

Edit Test >= 1
Volume
2,000
0
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31
March
Calendar Year 2003

10,000
8,000

Edit Test >= 1
Volume
2,000
0
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31
March
Calendar Year 2004

10,000
8,000

Edit Test >= 1
Volume
2,000
0
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31
March
Calendar Year 2005

10,000
8,000

Edit Test >= 1
Volume
2,000
0
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31
March
EFAST2 RFP
April
Calendar Year 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 Total YTD Total
2001 Filings Processed 8 4,436 1,040 647 1,461 1,227 2 3 3,216 678 413 694 2,739 2 14 6,234 2,132 1,287 3,747 2,629 12 13 5,854 107 1,749 1,936 2,384 6 12 7,078 51,760 174,984
Edit Test >= 1 0 721 200 110 271 209 0 0 503 147 75 158 458 0 3 1,506 626 393 952 739 3 0 991 21 279 289 328 2 1 994 9,979 32,431
Correspondence 0 419 113 58 150 110 0 0 290 77 41 82 291 0 0 852 331 213 526 378 0 0 596 10 175 176 201 0 0 581 5,670 18,191
2002 Filings Processed 5,383 2,365 1,641 2,060 2,165 1 2 5,368 1,507 1,643 2,057 2,166 6 11 9,690 2,646 3,329 3,555 5,723 3 7 7,493 2,285 977 2,258 3,476 1 0 7,081 3,142 78,041 246,581
Edit Test >= 1 720 390 188 278 273 0 1 669 268 237 294 319 0 0 1,887 525 829 736 1,387 0 2 1,301 415 161 284 463 0 0 933 524 13,084 39,841
DOL069RP20266
Correspondence 392 202 173 152 141 0 1 348 108 182 130 156 0 0 946 282 449 466 721 0 2 703 205 58 134 200 0 0 425 210 6,786 24,688
2003 Filings Processed 2,359 1,711 3,944 3,141 1 0 5,948 2,607 1,303 3,047 3,828 7 3 8,496 2,991 2,568 4,791 9,189 17 0 8,274 1,848 1,900 3,751 3,399 0 0 6,104 7,615 2,128 90,970 250,205
Edit Test >= 1 336 206 484 317 1 0 607 398 140 336 428 2 0 1,005 605 540 853 2,167 0 0 957 179 162 337 289 0 0 477 936 232 11,994 35,833
Correspondence 188 131 308 192 1 0 390 237 84 193 254 2 0 584 283 308 480 1,179 0 0 641 116 125 256 190 0 0 363 643 166 7,314 20,702
2004 Filings Processed 2,137 2,834 40 2 4,001 4,031 2,086 2,524 827 0 0 5,436 3,595 2,033 3,722 2,403 0 1 8,530 7,471 1,648 2,501 2,258 0 0 5,522 2,693 1,528 3,157 2,365 73,345 248,003
Edit Test >= 1 217 341 4 0 519 414 143 252 88 0 0 553 490 316 482 398 0 0 1,601 1,626 310 252 219 0 0 465 267 188 341 242 9,728 31,197
Correspondence 138 195 4 0 278 237 91 145 43 0 0 311 252 152 263 224 0 0 920 919 154 158 120 0 0 304 164 98 197 136 5,503 18,415
2005 Filings Processed 3,000 5 0 2,621 3,287 2,830 1,205 2,060 0 0 4,804 3,274 931 1,554 2,974 0 0 5,100 6,926 3,269 2,408 2,539 1 0 3,914 1,215 1,122 4,357 3,137 0 62,533 205,350
Edit Test >= 1 380 1 0 413 434 440 158 267 0 0 620 484 148 265 581 0 0 1,040 1,574 1,042 483 369 0 0 491 140 152 578 430 0 10,490 31,447
Correspondence 81 0 0 76 85 83 47 51 0 0 127 82 23 47 94 0 0 153 161 99 142 136 0 0 220 65 57 246 155 0 2,230 8,735
Calendar Year 2001

10,000
8,000

Edit Test >= 1
Volume
2,000
0
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30
April
Calendar Year 2002

10,000
8,000

Edit Test >= 1
Volume
2,000
0
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30
April
Calendar Year 2003

10,000
8,000

Edit Test >= 1
Volume
2,000
0
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30
April
Calendar Year 2004

10,000
8,000

Edit Test >= 1
Volume
2,000
0
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30
April
Calendar Year 2005

10,000
8,000

Edit Test >= 1
Volume
2,000
0
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30
April
EFAST2 RFP
May
2001 Filings Processed 1,846 1,470 4,088 3,564 37 12 7,365 1,240 2,081 3,045 3,756 19 165 9,233 1,797 1,640 4,854 5,499 29 10 10,032 2,084 1,503 4,435 4,684 117 8 21 12,435 998 1,968 90,035 265,019
Edit Test >= 1 292 207 581 449 1 3 784 143 276 286 386 3 7 1,142 268 214 666 796 8 4 1,208 223 165 572 584 3 1 2 1,444 173 234 11,125 43,556
Correspondence 173 142 357 289 1 0 544 86 181 212 273 2 0 768 154 135 418 529 0 0 794 150 102 344 390 3 0 1 939 96 144 7,227 25,418
2002 Filings Processed 1,684 3,775 4,558 1 44 9,295 1,076 1,031 2,780 2,585 2 16 9,363 1,433 1,113 3,523 4,880 6 6 11,146 2,695 1,549 4,130 3,079 7 83 13 10,633 2,069 1,817 3,072 87,464 334,045
Edit Test >= 1 227 604 722 1 9 1,484 176 131 360 437 1 3 1,302 216 203 758 867 4 1 2,074 454 198 508 343 0 9 0 1,354 285 220 362 13,313 53,154
DOL069RP20266
Correspondence 121 287 306 1 7 629 83 73 164 152 0 3 559 81 65 273 386 1 1 875 182 116 238 157 0 5 0 624 127 123 182 5,821 30,509
2003 Filings Processed 4,648 3,893 4 0 11,853 3,688 2,316 2,777 5,292 1 0 10,374 3,086 2,187 3,226 7,028 2 0 4,571 10,698 2,160 2,930 6,772 5 0 11 13,417 2,820 1,797 4,977 21 110,554 360,759
Edit Test >= 1 481 353 1 0 1,459 475 213 198 590 0 0 1,147 350 241 298 935 1 0 755 1,433 262 337 980 1 0 0 1,764 345 161 587 0 13,367 49,200
Correspondence 353 257 1 0 1,027 326 159 157 436 0 0 837 227 162 233 647 1 0 487 1,015 169 238 536 1 0 0 1,130 220 111 406 0 9,136 29,838
2004 Filings Processed 0 4 4,650 5,495 3,953 2,407 3,069 0 0 2,698 4,150 2,940 3,127 3,399 0 2 7,823 4,783 2,428 1,546 5,363 1 0 7,844 4,064 2,055 3,138 2,767 0 0 0 77,706 325,709
Edit Test >= 1 0 1 524 852 554 303 350 0 0 266 460 322 337 380 0 1 844 694 332 135 696 0 0 883 443 223 307 277 0 0 0 9,184 40,381
Correspondence 0 1 318 436 277 173 184 0 0 160 246 170 199 211 0 1 499 381 188 95 423 0 0 571 271 132 186 170 0 0 0 5,292 23,707
2005 Filings Processed 0 5,180 5,574 1,019 1,633 2,576 0 1 5,220 2,137 2,634 1,537 2,136 0 5 4,514 5,796 2,106 3,015 2,533 0 0 7,177 1,894 4,777 1,910 3,601 0 1 0 8,226 75,202 280,552
Edit Test >= 1 0 799 858 169 230 350 0 1 706 272 372 202 232 0 3 668 723 354 433 333 0 0 933 224 586 191 436 0 0 0 969 10,044 41,491
Correspondence 0 347 310 72 84 157 0 0 277 94 141 79 99 0 1 275 316 143 202 157 0 0 443 92 242 86 197 0 0 0 447 4,261 12,996
Calendar Year 2001

14,000
12,000
10,000
Filings Processed
8,000
Edit Test >= 1
6,000
Volume
Correspondence
4,000
2,000
0
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31
May
Calendar Year 2002

14,000
12,000
10,000
Filings Processed
8,000
Edit Test >= 1
6,000
Volume
Correspondence
4,000
2,000
0
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31
May
Calendar Year 2003

14,000
12,000
10,000
Filings Processed
8,000
Edit Test >= 1
6,000
Volume
Correspondence
4,000
2,000
0
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31
May
Calendar Year 2004

14,000
12,000
10,000
Filings Processed
8,000
Edit Test >= 1
6,000
Volume
Correspondence
4,000
2,000
0
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31
May
Calendar Year 2005

14,000
12,000
10,000
Filings Processed
8,000
Edit Test >= 1
6,000
Volume
Correspondence
4,000
2,000
0
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31
May
EFAST2 RFP
June
2001 Filings Processed 5,533 26 4 13,729 2,441 2,078 5,632 5,109 43 51 14,823 1,958 2,216 4,683 6,119 38 166 14,609 8,554 3,722 7,002 7,864 86 50 18,565 2,326 4,080 8,743 9,801 51 150,102 415,121
Edit Test >= 1 651 7 1 1,944 322 232 650 644 8 0 1,939 266 333 567 801 4 34 2,070 1,383 584 909 1,185 15 9 2,604 402 565 1,247 1,465 9 20,850 64,406
Correspondence 449 4 1 1,157 210 152 454 398 4 1 1,235 168 176 397 485 3 14 1,304 754 327 593 752 8 4 1,743 252 367 808 966 4 13,190 38,608
2002 Filings Processed 87 9 13,990 2,269 1,776 4,189 3,823 13 1 10,259 4,495 2,217 3,391 6,670 5 8 14,985 3,905 2,962 6,404 6,699 13 6 15,137 7,440 3,708 8,728 7,516 13 29 130,747 464,792
Edit Test >= 1 17 1 1,946 321 215 566 505 0 0 1,247 682 314 441 881 2 1 2,235 670 519 933 942 2 0 2,133 1,118 446 1,128 948 1 3 18,217 71,371
DOL069RP20266
Correspondence 15 1 841 168 103 256 203 0 0 560 286 152 199 428 1 1 1,094 355 275 562 499 1 0 1,172 571 255 663 548 1 1 9,211 39,720
2003 Filings Processed 1 10,707 8,113 3,731 5,696 6,108 0 0 11,285 4,989 3,859 5,219 7,959 0 3 14,688 5,997 4,010 7,876 6,681 1 1 13,362 9,875 4,135 8,311 4,081 1 0 17,846 164,535 525,294
Edit Test >= 1 0 1,456 1,144 506 766 753 0 0 1,316 782 483 616 1,133 0 1 2,138 1,022 580 1,175 924 0 0 1,773 1,488 493 1,049 459 0 0 2,593 22,650 71,850
Correspondence 0 942 707 345 496 472 0 0 873 442 303 431 673 0 1 1,353 593 400 699 596 0 0 1,333 857 349 662 339 0 0 1,655 14,521 44,359
2004 Filings Processed 10,256 4,444 4,347 2,493 0 2 6,797 5,996 4,301 4,448 1,519 0 0 10,789 5,245 4,230 4,771 6,278 1 0 10,086 7,329 5,135 5,454 5,233 1 0 10,081 10,306 4,133 133,675 459,384
Edit Test >= 1 1,179 533 524 242 0 1 710 683 499 439 170 0 0 1,151 722 574 645 807 0 0 1,413 803 590 587 591 0 0 1,154 1,244 485 15,746 56,127
Correspondence 721 284 297 160 0 1 471 403 281 296 90 0 0 742 446 339 385 507 0 0 821 532 338 398 368 0 0 779 779 268 9,706 33,413
2005 Filings Processed 4,191 2,024 3,317 0 0 7,933 6,434 2,043 1,216 3,192 0 0 11,679 7,227 2,253 3,285 7,188 0 0 13,119 6,470 2,003 2,036 6,431 28 0 10,316 6,255 4,627 4,524 117,791 398,343
Edit Test >= 1 533 259 380 0 0 937 720 257 125 369 0 0 1,402 750 265 370 937 0 0 1,860 727 207 195 762 0 0 1,159 790 562 538 14,104 55,595
Correspondence 243 119 197 0 0 455 346 120 81 200 0 0 691 373 137 202 508 0 0 976 392 119 114 426 0 0 576 447 272 266 7,260 20,256
Calendar Year 2001

20,000
18,000
16,000
14,000
10,000 Edit Test >= 1
Volume
6,000
4,000
2,000
0
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30
June
Calendar Year 2002

20,000
18,000
16,000
14,000
10,000 Edit Test >= 1
Volume
6,000
4,000
2,000
0
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30
June
Calendar Year 2003

20,000
18,000
16,000
14,000
10,000 Edit Test >= 1
Volume
6,000
4,000
2,000
0
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30
June
Calendar Year 2004

20,000
18,000
16,000
14,000
10,000 Edit Test >= 1
Volume
6,000
4,000
2,000
0
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30
June
Calendar Year 2005

20,000
18,000
16,000
14,000
10,000 Edit Test >= 1
Volume
6,000
4,000
2,000
0
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30
June
EFAST2 RFP
July
2001 Filings Processed 49 27,283 7,365 35 11,181 19,820 12 27 20,281 5,933 3,238 12,336 16,226 38 90 33,658 12,923 7,494 17,927 16,494 359 161 42,112 9,753 8,818 18,443 17,503 57 88 75,781 20,298 405,783 820,904
Edit Test >= 1 15 3,627 649 5 1,618 1,125 2 3 3,012 872 484 1,648 2,693 12 11 5,498 1,988 1,140 3,167 2,675 42 30 6,660 1,597 1,399 2,845 2,712 11 11 13,194 3,723 62,468 126,874
Correspondence 10 2,318 448 1 1,039 750 1 1 1,962 574 309 1,095 1,622 9 8 3,490 1,202 705 1,832 1,632 35 8 4,542 1,072 936 2,032 1,818 7 2 8,846 2,369 40,675 79,283
2002 Filings Processed 16,919 10,388 6,753 2 8,221 0 8 23,487 3,175 2,982 10,465 12,318 23 8 28,412 16,434 6,083 12,013 19,959 10 8 18,086 25,192 8,816 18,136 17,498 17 5 37,627 16,426 21,570 341,041 805,833
Edit Test >= 1 2,301 1,522 1,061 1 1,014 0 2 3,339 456 428 1,360 1,848 5 1 4,596 2,928 1,115 2,025 3,694 0 2 3,070 4,199 1,498 3,375 3,337 1 2 7,365 3,379 4,329 58,253 129,624
DOL069RP20266
Correspondence 1,300 812 523 1 582 0 1 1,814 282 231 816 1,028 2 0 2,736 1,552 679 1,178 2,063 0 1 1,774 2,378 855 1,877 2,002 2 1 4,561 1,879 2,213 33,143 72,863
2003 Filings Processed 7,574 7,047 6,988 0 4 1 20,699 10,258 4,021 6,231 10,607 4 3 24,037 9,219 9,156 6,756 21,714 23 0 28,570 7,661 8,890 11,511 13,448 4 7 24,868 24,191 14,315 19,052 296,859 822,153
Edit Test >= 1 1,286 947 1,024 0 1 0 3,028 1,478 535 787 1,642 2 1 3,703 1,751 1,676 968 4,289 3 0 5,308 1,236 1,629 1,779 2,335 2 0 4,840 4,257 2,601 3,343 50,451 122,301
Correspondence 712 558 684 0 1 0 1,936 896 342 527 1,045 2 1 2,379 1,002 932 664 2,504 1 0 3,090 708 1,017 1,159 1,365 1 0 2,733 2,718 1,551 1,925 30,453 74,812
2004 Filings Processed 4,706 6,569 32 0 3 10,727 12,714 3,087 2,445 0 8 11,627 16,997 3,893 7,164 7,918 0 2 21,299 17,112 4,426 7,642 10,371 1 8 24,798 13,900 9,389 13,743 14,524 1 225,106 684,490
Edit Test >= 1 581 813 0 0 0 1,282 1,623 392 269 0 2 1,450 2,124 484 960 1,147 0 1 3,267 3,157 567 944 1,460 0 4 3,455 2,164 1,499 3,860 2,548 0 34,053 90,180
Correspondence 380 485 0 0 0 792 1,024 231 163 0 0 797 1,234 290 547 618 0 1 1,860 1,599 326 496 783 0 1 1,905 1,104 696 3,266 1,177 0 19,775 53,188
2005 Filings Processed 5,348 0 0 2 10,221 9,728 5,787 5,382 0 0 8,968 12,318 4,655 5,521 11,004 0 6 19,793 14,442 1,082 6,900 12,117 38 10 22,845 15,040 6,543 14,312 18,385 8 6 210,461 608,804
Edit Test >= 1 562 0 0 0 1,282 1,120 768 612 0 0 1,088 1,427 582 684 1,490 0 3 3,058 2,625 127 871 1,521 1 0 2,931 1,923 895 2,086 2,926 0 0 28,582 84,177
Correspondence 285 0 0 0 656 664 375 327 0 0 574 756 293 384 749 0 1 1,531 1,186 60 441 756 1 0 1,548 793 441 975 1,350 0 0 14,146 34,402
Calendar Year 2001

80,000
70,000
60,000
40,000 Edit Test >= 1
Volume
20,000
10,000
0
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31
July
Calendar Year 2002

80,000
70,000
60,000
40,000 Edit Test >= 1
Volume
20,000
10,000
0
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31
July
Calendar Year 2003

80,000
70,000
60,000
40,000 Edit Test >= 1
Volume
20,000
10,000
0
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31
July
Calendar Year 2004

80,000
70,000
60,000
40,000 Edit Test >= 1
Volume
20,000
10,000
0
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31
July
Calendar Year 2005

80,000
70,000
60,000
40,000 Edit Test >= 1
Volume
20,000
10,000
0
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31
July
EFAST2 RFP
August
2001 Filings Processed 18,854 35,218 23,752 84 32 44,311 18,443 2,467 4,107 5,467 31 77 12,715 1,481 2,352 5,792 5,397 65 42 22,135 1,278 2,266 3,435 4,677 42 2,057 9,734 2,215 2,365 4,552 5,110 240,553 1,061,457
Edit Test >= 1 4,049 7,313 5,131 17 2 9,111 3,580 467 729 1,037 7 8 2,514 306 507 1,120 1,007 14 8 3,692 239 431 652 863 7 359 1,670 426 414 833 806 47,319 174,193
Correspondence 2,653 5,021 3,650 6 2 5,943 2,436 318 538 710 6 2 1,716 220 325 785 665 7 4 2,506 174 315 418 585 4 19 1,201 277 251 517 578 31,852 111,135
2002 Filings Processed 34,211 46,417 11 8 47,085 9,738 2,532 3,207 7,488 5 0 12,708 3,419 1,805 4,191 3,948 6 12 19,495 1,423 2,309 4,168 2,030 7 10 11,372 3,767 1,699 4,725 2,122 0 229,918 1,035,751
Edit Test >= 1 6,888 10,389 1 2 10,008 2,152 444 415 1,334 3 0 2,243 690 254 697 676 2 3 3,884 278 386 690 230 0 0 2,020 789 268 801 265 0 45,812 175,436
DOL069RP20266
Correspondence 3,713 5,565 1 0 6,208 1,151 312 294 841 0 0 1,409 402 173 403 411 0 2 2,235 177 259 437 152 0 0 1,274 471 175 458 178 0 26,701 99,564
2003 Filings Processed 19,722 25 2 34,089 39,387 15,360 9,240 5,009 0 0 6,808 5,390 1,777 4,985 4,811 2 1 12,325 2,986 2,438 1,872 6,031 1 1 7,963 2,903 1,630 3,619 2,226 0 0 190,603 1,012,756
Edit Test >= 1 4,396 1 1 6,791 8,254 3,363 1,794 879 0 0 945 993 293 789 854 1 0 2,388 565 541 379 891 0 0 1,161 529 251 543 357 0 0 36,959 159,260
Correspondence 2,642 1 1 4,233 5,421 1,810 1,105 652 0 0 684 623 209 544 533 0 0 1,446 327 254 248 559 0 0 782 298 157 349 182 0 0 23,060 97,872
2004 Filings Processed 0 29,985 34,074 19,167 11,062 7,700 3 0 8,959 4,822 1,462 2,035 5,240 12 0 7,419 5,814 2,111 3,505 3,658 0 0 7,014 4,125 2,063 2,290 4,335 1 0 5,766 3,117 175,739 860,229
Edit Test >= 1 0 5,772 6,623 4,021 2,314 1,382 3 0 1,642 994 247 316 892 7 0 1,316 1,233 335 685 668 0 0 1,105 779 353 322 718 0 0 792 606 33,125 123,305
Correspondence 0 2,768 3,138 1,794 1,024 761 0 0 877 524 149 181 507 6 0 732 622 213 411 400 0 0 635 453 164 201 383 0 0 451 290 16,684 69,872
2005 Filings Processed 37,005 19,030 16,414 9,696 7,520 0 5 9,156 3,314 1,362 3,595 3,191 0 0 5,911 3,958 2,289 4,400 3,495 0 0 6,958 2,336 1,308 2,016 3,567 0 0 6,480 3,310 1,364 157,680 766,484
Edit Test >= 1 6,868 3,157 3,034 1,858 1,267 0 0 1,404 650 225 519 579 0 0 1,309 1,150 701 1,362 987 0 0 1,786 717 373 483 915 0 0 1,585 917 355 32,201 116,378
Correspondence 2,828 1,563 1,269 868 634 0 0 778 305 111 266 281 0 0 514 368 208 457 258 0 0 634 215 136 138 303 0 0 571 331 101 13,137 47,539
Calendar Year 2001

50,000
45,000
40,000
35,000
25,000 Edit Test >= 1
Volume
15,000
10,000
5,000
0
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31
August
Calendar Year 2002

50,000
45,000
40,000
35,000
25,000 Edit Test >= 1
Volume
15,000
10,000
5,000
0
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31
August
Calendar Year 2003

50,000
45,000
40,000
35,000
25,000 Edit Test >= 1
Volume
15,000
10,000
5,000
0
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31
August
Calendar Year 2004

50,000
45,000
40,000
35,000
25,000 Edit Test >= 1
Volume
15,000
10,000
5,000
0
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31
August
Calendar Year 2005

50,000
45,000
40,000
35,000
25,000 Edit Test >= 1
Volume
15,000
10,000
5,000
0
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31
August
EFAST2 RFP
September
2001 Filings Processed 87 101 18 13,630 2,209 2,164 2,804 35 153 12,924 1,897 2,354 3,065 3,590 173 177 15,949 4,379 6,697 8,536 5,918 169 147 16,396 4,250 3,716 5,983 5,921 534 791 124,767 1,186,224
Edit Test >= 1 14 15 4 2,442 506 393 424 8 26 2,375 339 467 595 762 46 48 3,555 1,004 1,547 2,018 1,167 45 34 3,035 894 760 1,148 1,149 107 147 25,074 199,267
Correspondence 7 2 1 1,683 332 184 313 0 3 1,559 223 262 417 492 6 10 2,318 699 900 1,172 779 6 3 1,966 570 452 722 693 5 5 15,784 126,919
2002 Filings Processed 0 15 16,158 1,085 1,464 4,730 1 4 9,199 3,805 1,998 6,056 4,257 8 5 15,566 6,846 3,970 7,766 4,518 0 3 15,846 1,691 2,186 5,548 5,405 17 3 16,720 134,870 1,170,621
Edit Test >= 1 0 0 3,049 208 240 808 0 1 1,628 745 322 1,022 923 3 1 3,382 1,918 1,081 2,019 906 0 3 3,199 363 403 1,059 1,139 5 0 3,236 27,663 203,099
DOL069RP20266
Correspondence 0 0 1,844 124 140 523 0 0 1,017 372 195 625 506 0 0 1,919 961 635 1,233 551 0 0 1,752 208 244 599 648 5 0 1,777 15,878 115,442
2003 Filings Processed 0 12,264 2,515 2,134 3,888 1 2 8,551 4,346 2,030 4,853 4,989 0 0 9,810 8,026 4,915 4,492 3,194 9 0 14,931 3,592 4,457 3,283 3,136 29 1 11,042 3,568 120,058 1,132,814
Edit Test >= 1 0 1,997 466 369 514 0 0 1,158 942 323 900 886 0 0 1,881 1,974 1,238 803 640 0 0 2,763 784 959 430 480 20 0 1,752 620 21,899 181,159
Correspondence 0 1,408 254 248 367 0 0 838 518 239 586 558 0 0 1,180 1,093 803 521 417 0 0 1,799 407 557 293 278 9 0 1,187 406 13,966 111,838
2004 Filings Processed 3,755 2,932 5,863 6 0 0 2,978 5,121 3,742 3,522 1 2 5,723 7,759 4,196 4,467 4,344 2 2 13,915 7,831 2,134 1,679 5,434 1 3 8,266 8,498 2,321 3,963 108,460 968,689
Edit Test >= 1 754 546 523 3 0 0 537 879 661 639 0 1 1,386 1,867 1,041 1,178 1,168 0 1 4,183 1,876 484 370 1,303 1 2 1,993 1,941 484 922 24,743 148,048
Correspondence 360 272 302 2 0 0 268 488 312 353 0 1 824 1,054 593 634 637 0 1 2,340 1,060 269 212 703 0 0 1,065 1,045 297 484 13,576 83,448
2005 Filings Processed 2,529 4,509 0 0 0 5,596 4,922 863 843 6 0 6,043 6,682 1,605 4,216 3,432 4 0 11,857 8,524 1,419 3,762 4,203 0 0 8,577 3,837 1,879 4,435 5,577 95,320 861,804
Edit Test >= 1 561 1,340 0 0 0 1,494 1,085 242 228 1 0 1,353 1,494 387 1,069 908 2 0 3,057 2,396 347 821 873 0 0 1,608 909 416 1,011 1,278 22,880 139,258
Correspondence 183 794 0 0 0 550 423 74 85 0 0 509 596 158 408 373 2 0 1,326 992 142 334 361 0 0 661 356 183 403 479 9,392 56,931
Calendar Year 2001

18,000
16,000
14,000
12,000
Filings Processed
10,000
Edit Test >= 1
8,000
Volume
Correspondence
6,000
4,000
2,000
0
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30
September
Calendar Year 2002

18,000
16,000
14,000
12,000
Filings Processed
10,000
Edit Test >= 1
8,000
Volume
Correspondence
6,000
4,000
2,000
0
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30
September
Calendar Year 2003

18,000
16,000
14,000
12,000
Filings Processed
10,000
Edit Test >= 1
8,000
Volume
Correspondence
6,000
4,000
2,000
0
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30
September
Calendar Year 2004

18,000
16,000
14,000
12,000
Filings Processed
10,000
Edit Test >= 1
8,000
Volume
Correspondence
6,000
4,000
2,000
0
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30
September
Calendar Year 2005

18,000
16,000
14,000
12,000
Filings Processed
10,000
Edit Test >= 1
8,000
Volume
Correspondence
6,000
4,000
2,000
0
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30
September
EFAST2 RFP
October
2001 Filings Processed 18,240 3,140 4,168 7,316 7,078 365 483 10,894 15,761 4,523 11,877 11,725 508 724 71,463 24,870 29,943 42,190 52,471 2,310 3,703 36,459 4,302 6,823 4,103 4,995 158 105 9,201 3,382 2,511 395,791 1,582,015
Edit Test >= 1 3,530 635 793 1,469 1,371 86 102 2,081 3,248 1,178 4,287 2,593 142 207 19,801 8,133 9,033 12,487 16,267 639 803 9,871 1,474 1,657 851 959 35 29 1,579 745 520 106,605 305,872
Correspondence 2,233 403 390 925 857 6 10 1,319 2,017 392 1,458 1,654 26 25 11,503 4,802 4,974 7,700 9,690 21 42 6,525 650 510 547 640 6 5 1,114 457 291 61,192 188,111
2002 Filings Processed 2,910 3,270 6,936 9,310 5 175 10,306 14,461 4,940 11,138 12,511 9 2 89 55,122 15,168 38,811 55,178 25 15 78,025 2,755 2,740 4,791 4,988 14 3 11,360 1,631 1,792 4,897 353,377 1,523,998
Edit Test >= 1 636 728 1,293 1,896 3 43 2,112 3,099 1,239 2,589 3,254 1 1 43 15,718 5,701 12,732 18,714 11 8 23,767 676 547 745 617 0 0 1,578 297 252 710 99,010 302,109
DOL069RP20266
Correspondence 367 378 719 1,039 1 23 1,096 1,627 585 1,241 1,652 1 0 26 7,771 2,943 6,358 9,530 6 5 12,462 389 318 443 374 0 0 949 199 151 403 51,056 166,498
2003 Filings Processed 2,900 13,891 5,969 2 3 15,125 9,207 3,185 6,247 8,759 21 15 187 24,974 16,238 36,752 32,210 1 0 32,349 80,170 26,771 2,751 5,884 0 1 188 8,182 1,771 4,161 3,418 341,332 1,474,146
Edit Test >= 1 551 2,869 1,181 2 1 2,706 2,146 609 1,203 1,786 18 1 51 5,615 3,838 11,844 9,951 0 0 11,022 24,137 8,583 410 964 0 0 51 1,209 207 586 454 91,995 273,154
Correspondence 298 1,638 731 0 1 1,697 1,131 339 711 1,059 0 1 22 3,004 2,013 5,961 5,150 0 0 5,521 13,668 4,574 227 703 0 0 36 773 157 349 299 50,063 161,901
2004 Filings Processed 4,491 0 0 12,577 7,201 6,025 3,080 7,428 11 7 84 13,405 14,036 15,370 17,346 0 0 40,932 48,629 57,677 21,338 5,408 0 2 9,338 4,091 1,117 1,785 3,194 1 0 294,573 1,263,262
Edit Test >= 1 1,145 0 0 3,262 1,825 1,617 804 1,943 1 5 36 3,550 4,089 4,925 6,067 0 0 15,006 20,069 18,583 7,188 1,764 0 1 1,956 1,202 277 515 929 0 0 96,759 244,807
Correspondence 562 0 0 1,660 923 849 383 903 1 0 3 1,475 1,627 2,088 2,832 0 0 6,395 8,234 8,077 3,135 846 0 1 995 473 111 180 296 0 0 42,049 125,497
2005 Filings Processed 10 0 10,166 6,659 2,483 3,784 5,370 0 3 9,026 11,057 9,599 7,016 7,173 10 17 29,713 19,249 40,260 28,279 31,649 82 0 33,225 876 5,345 7,716 3,130 0 0 5,266 277,163 1,138,967
Edit Test >= 1 0 0 2,154 1,584 594 910 1,300 0 3 2,344 2,646 2,719 2,038 2,597 4 16 9,091 7,729 14,815 9,652 11,708 2 0 11,767 223 1,472 2,651 809 0 0 1,155 89,983 229,241
Correspondence 0 0 926 583 255 344 541 0 0 942 1,015 1,023 791 1,033 0 0 3,459 3,067 5,705 3,537 5,112 2 0 5,121 101 647 1,153 293 0 0 443 36,093 93,024
Calendar Year 2001

90,000
80,000
70,000
60,000
Filings Processed
50,000
Edit Test >= 1
40,000
Volume
Correspondence
30,000
20,000
10,000
0
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31
October
Calendar Year 2002

90,000
80,000
70,000
60,000
Filings Processed
50,000
Edit Test >= 1
40,000
Volume
Correspondence
30,000
20,000
10,000
0
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31
October
Calendar Year 2003

90,000
80,000
70,000
60,000
Filings Processed
50,000
Edit Test >= 1
40,000
Volume
Correspondence
30,000
20,000
10,000
0
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31
October
Calendar Year 2004

90,000
80,000
70,000
60,000
Filings Processed
50,000
Edit Test >= 1
40,000
Volume
Correspondence
30,000
20,000
10,000
0
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31
October
Calendar Year 2005

90,000
80,000
70,000
60,000
Filings Processed
50,000
Edit Test >= 1
40,000
Volume
Correspondence
30,000
20,000
10,000
0
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31
October
EFAST2 RFP
Attachment B, Page 1 of 12
EFAST2 RFP
Attachment B
Requirements Traceability Matrix

DOL069RP20266
Location
Section Section C Proposal
L.8.1 EXECUTIVE SUMMARY, OVERVIEW, AND UNDERSTANDING OF THE

PROBLEM
This section provides an executive summary, overview, and discussion of the
Offeror’s understanding of the problem. At a minimum, this proposal section
shall include the following:
a) The Offeror’s demonstrated understanding of the major project goals and C.1 - C.1.1
objectives of EFAST2.
b) The Offeror’s demonstrated understanding of the needs of the end users C.1.1.1
c) The Offeror’s demonstrated understanding of the key technical issues that will C.1.2
have the largest impact on the success of the project
d) The Offeror’s demonstrated understanding of the project activities by contract C.1.1.3
period
e) A Requirements Traceability Matrix (RTM) that references the section/page in All
the Offeror’s Technical Proposal on which the requirement(s) of the solicitation
are addressed per Attachment B
L.8.2 TECHNICAL APPROACH

L.8.2.1 Project Approach
This section shall demonstrate the Offeror’s approach to meeting the following
general project requirements:
a) Project goals and objectives C.1.1.1
b) System requirements C.1.1.2
c) Project activities by contract period C.1.1.3
L.8.2.2 Base Period Approach

Base Period - First Component
Describe the Offeror’s approach to the following activities:
a) Conducting full requirements analysis to ensure that all functional requirements C.1.2.1.2
are completely defined
b) Developing an Integrated Master Plan with details on the Contractor’s C.1.2.1.1
development approach
c) Developing a Detailed System Design (DSD) that satisfies all functional C.1.2.1.3
requirements and performance standards at both prototype and production
processing volumes, including peak periods
d) Building a prototype system capable of processing both Contractor and C.1.2.1.4 -C.1.2.1.5
Government proposed tests
e) Certifying the operational and security readiness of the prototype system C.1.2.1.6
Base Period - Second Component
a) Scaling-up the prototype to a fully functional production system C.1.2.2.1
b) Testing the scale up production processing system C.1.2.2.2
EFAST2 RFP
Base Period - Third Component
DOL069RP20266

a) Addressing defects in the production processing system uncovered during C.1.2.3.1 - C.1.2.3.2
conduct of FCTs and preparing for the System Acceptance Test (SAT)
b) Certifying the operational and security readiness of the scale-up system C.1.2.3.3
c) Disposition of the scale-up system C.1.2.3.4
L.8.2.3 Option Period I Approach – Advance Pre-processing Activities, Startup,

and Production Operations
This section identifies the Offeror’s approach to advanced, pre-processing
activities that shall occur prior to startup operations including the following:
First Component - Advance Pre-processing Activities

a) Recruiting and training sufficient staff to operate EFAST2 and ensuring that all C.1.3.1.1
Minimum Background Investigation (MBI) paperwork is properly prepared and
submitted to the Government to secure clearances for production processing
staff
b) Performing advance call center support activities necessary to prepare for C.1.3.1.2
production operations
c) Performing all advance data distribution and public disclosure pre-processing C.1.3.1.3
activities
d) Planning and hosting market/stakeholder outreach conferences and producing C.1.3.1.4
related materials to prepare stakeholders for EFAST2 processing
e) Incorporating potential value-added features, upon request, per Attachment O C.1.3.1.5, O
Second Component - Advance Pre-processing Activities

a) Performing system startup and processing Plan Year 2008 and 2009 forms C.1.3.2
b) Conducting system shakeout monitoring during the first six months of C.1.3.2.1, C.1.3.2.2
operations, and identifying and recording all defects that manifest themselves
during operations
L.8.2.4 Production Operations, Maintenance, and Rollover Approach
This section shall describe the Offeror’s approach to ongoing production

operations, maintenance, and annual rollover throughout operations, including
the following:
a) Operating and maintaining all system functions required by the contract during C.1.4, C.1.4.1, C.1.4.1.2, C.1.4.2,
operations C.1.4.2.2, C.1.4.3, C.1.4.3.2, C.1.4.4,
C.1.4.4.2, C.1.4.5, C.1.4.5.2, C.1.4.6,
C.1.4.6.2, C.1.4.7, C.1.4.7.2, C.1.4.8,
C.1.4.8.2, C.1.4.9, C.1.4.9.2, C.1.4.10,
C.1.4.10.2, C.1.5 - C.1.15
EFAST2 RFP
b) Preparing for and conducting system rollover for subsequent processing year
DOL069RP20266
C.1.4.1.1, C.1.4.2.1, C.1.4.3.1,

operations C.1.4.4.1, C.1.4.5.1, C.1.4.6.1,
C.1.4.7.1, C.1.4.8.1, C.1.4.9.1,
C.1.4.10.1
c) Incorporating annual forms changes and GFI materials into the system rollover C.17, C.23
process
L.8.2.5 SYSTEM COMPONENTS

L.8.2.5.1 System Architecture
a) Describe the Offeror’s approach to service availability, including strategies for C.13, C.13.1
planned maintenance and disaster recovery
b) Describe the Offeror’s approach to load balancing, including the use of a C.13.2
mirrored remote site, and performance monitoring of system usage and capacity
c) Describe the Offeror’s approach to performance monitoring C.13.3

d) Describe the Offeror’s approach to hardware hosting and open hardware C.13.4 - C.13.5
architecture in compliance with the requirements of Section C.13
e) Discuss the Offeror’s approach to designing EFAST2 to fully support IPv4 and C.13.6
IPv6 internet protocols
f) Describe the Offeror’s approach to developing security infrastructure and C.13.7 - C.13.8
producing of system infrastructure deliverables
L.8.2.5.2 System Inputs, Production Control / Tracking / Workflow, Performance

Standards, and Invoicing
Describe the Offeror’s approach to the following:
a) Receiving and processing Form 5500 returns/reports in electronic form, C.4
including both “processable” and “unprocessable” filing submissions
b) Developing and maintaining a tracking database to measure system C.6.1 - C.6.3
performance, and managing tracking database records
c) Implementing a tracking database to support supplementary tracking, production C.6.4 - C.6.6
control reports and large monthly plan reports
d) Reporting the Contractor’s performance against each of the standards listed in C.2.1 - C.2.2
Exhibit C.2.1 for both peak and non-peak processing periods
e) Generating invoices that will accurately account for factors affecting costs G.2
L.8.2.5.3 Electronic filing, Web Portal, IREG, and IFILE

a) Describe the Offeror’s approach to establishing and maintaining an electronic C.10 - C.10.1
filing system that effectively integrates all the functional electronic/Internet filing
component(s) and general requirements described in Section C.10
b) Describe the Offeror’s approach to developing and maintaining a public-facing C.10.2 - C.10.2.2
web portal that is accessible to different user audiences
c) Demonstrate the Offeror’s approach to designing a user-friendly and organized C.10.2.3
webpage structure for the EFAST2 web portal
d) Describe the Offeror’s approach to designing a web portal that provides for C.10.2.4 - C.10.2.5
authenticated individual user login, and access to filing status and other filer
specific resources
EFAST2 RFP
e) Describe the Offeror’s approach to creating an iterative process for developing
DOL069RP20266
C.10.2.6 - C.10.2.7
and maintaining the web portal
f) Describe the Offeror’s approach to designing a web portal that provides C.10.2.8 - C.10.2.11
accessibility via a wide range of computer configurations, and is easily navigated
per the requirements of C.10.2.9
g) Discuss the Offeror’s approach to developing an Internet Filing Registration C.10.3 - C.10.3.1
(IREG) capability to allow all EFAST2 participants to apply for and receive
authenticable credentials to access certain portal functions and electronic
signing
h) Describe the Offeror’s approach to accommodating shared signing in the IREG C.10.3.2
application
I) Describe the IREG application and instruction materials that the Offeror would C.10.3.3
develop
j) Describe the process by which IREG will issue access credentials and C.10.3.4 - C.10.3.5
passwords to all different classes of EFAST2 users/ IREG applicants
k) Describe the Offeror’s approach to managing electronic filing credentials to C.10.3.6
accurately authenticate various EFAST2 web service requests
l) Describe the Offeror’s approach to promoting electronic filing through kick-off C.10.3.7
postcards
m) Discuss the Offeror’s approach to developing and hosting an Internet filing C.10.5.1
(IFILE) web application to create, edit and submit complete electronic filing
submissions to IFAS
n) Describe the Offeror’s approach to providing IFILE access control, allowing C.10.5.2 - C.10.5.3
authorized users to author filings
o) Describe the Offeror’s approach to importing and exporting functionality, C.10.5.4 - C.10.5.9
uploading attachments and assembling, sharing, submitting and viewing filings
p) Describe the Offeror’s approach to administering and maintaining the IFILE C.10.5.10 - C.10.5.16
application and supporting special users’ needs
L.8.2.5.4 IFAS, Entity, and Special Processing

a) Discuss the Offeror’s approach to developing an Internet filing acceptance C.10.4.1 - C.10.4.2
server (IFAS) that will accept both single filing submissions and batch filing
submissions either via the IFILE application or approved third party software
b) Describe the Offeror’s approach for authenticating and processing web service C.10.4.3
requests in accordance with the specifications for filing data elements discussed
in Section C.10.4.3
c) Discuss the standards to be employed in the Base Period design of the IFAS C.10.4.4
web service interface, and provide a WSDL specification for IFAS and discuss
its major elements and design choices
d) Describe the Offeror’s proposed web service request validation process, C.10.4.5
including transmitter, request, and software authentication, as well as message
processability and virus checking
e) Describe the Offeror’s approach to filing acceptance processing of filings C.10.4.6
submitted to IFAS, including how the Offeror will integrate filing element
validation, edit testing, signature authentication, and tracking activities into a
functional whole
f) Describe the Offeror’s approach to delivering filing data to the end users C.10.4.7
g) Describe the Offeror’s approach to managing, storing and disseminating IFAS C.10.4.8
filing status information and acknowledgments
EFAST2 RFP
h) Describe the Offeror’s approach to identifying and flagging duplicate and
DOL069RP20266
C.11
amended filing submissions
I) Describe the Offeror’s approach to effectively managing special filing concerns C.9
that may arise in EFAST2, including prior year filing, retrieval requests, secured
substitute filings, and short plan year filings
L.8.2.5.5 Data Management, Storage, and Records Management and Archival
a) Describe the Offeror’s approach to developing a data management system to C.14.1

store and organize Form 5500 return/report information
b) Describe Offeror’s approach to managing data throughout filing processing and C.14.2 - C.14.12
monitoring data quality
c) Discuss Offeror’s approach to records management and archival, and retaining C.16
all EFAST2 data for the life of the contract in NARA compliant facilities
L.8.2.5.6 Public Disclosure and Data Dissemination Service C.15, Att E

a) Describe the Offeror’s approach to designing a web-based data dissemination C.15
service per Section C.15
b) Describe the Offeror’s approach for providing varying access control and data C.15.1 - C.15.7
dissemination resources to the three major groups of EFAST2 users—the
general public, Government users, and the Contractor's contact center staff
c) Describe the Offeror’s approach to data dissemination of structured data to Attachment E

government end users as specified in Attachment E
L.8.2.5.7 Third Party Software Developer Support, Third Party Software Certification
Criteria, and Contact Center
a) Describe the Offeror’s approach to providing software developer support to C.10.6.1 - C.10.6.2, G
assist third party software developers in authoring, preparing and submitting
electronic filings to EFAST2
b) Describe the resources that will be provided as part of the Offeror’s software C.10.6.3 - C.10.6.5
developer support program including stakeholder conferences, filing user
guides, and software developer specifications
c) Describe the Offeror’s approach to converting Attachment P - Volume 2 XML C.10.6.6
Schema into applied electronic filing accept/reject criteria
d) Describe the Offeror’s approach to third party software certification, including the C.10.6.7 - C.10.6.12
Offeror’s approach to conducting/facilitating certification tests (Attachment G),
and the full process by which software developers may receive certification of
their third party authoring/transmission software
e) Describe the Offeror’s approach to designing and operating the consolidated C.18.1 - C.18.13
contact center in accordance with the requirements of Section C.18
f) Describe the Offeror’s approach to contact center monitoring, reporting and C.18.14 - C.18.20.1
training requirements
L.8.2.5.8 QA, QC, Testing, and CM

a) Describe the Offeror’s approach to establishing and maintaining a quality C.19.1 - C.19.10
assurance program in accordance with Department of Labor SDLCM and
SDLCM division of labor requirements
EFAST2 RFP
DOL069RP20266
b) Indicate the Software Engineering Institute Capability Maturity Model (SEI-CMM) C.19.11
level for the Offeror would maintain for EFAST2
c) Describe the Offeror’s approach to QA reviews, inspections and audits C.19.12 - C.19.17
d) Describe the Offeror’s approach to QA planning, documentation and reporting C.19.18 - C.19.20
e) Describe the Offeror’s approach to developing and maintaining a comprehensive C.20.1

quality control (QC) system
f) Describe the Offeror’s approach to establishing a separate chain of command C.20.1.1
between quality control staff and production processing staff to ensure
independence
g) Describe the Offeror’s approach to measuring QC performance standards, C.20.2 - C.20.10
correcting defects, conducting inspections, and conducting QC briefings
h) Describe the Offeror’s proposed QC monitoring procedures to ensure C.20.11 - C.20.15

processing and reporting requirements are met
I) Describe the Offeror’s approach to comprehensive unit testing of system C.21.1 - C.21.4
components in Base Period and Option Periods I-XI
j) Describe the Offeror’s approach to developing a Configuration Management C.25.1 - C.25.5
(CM) program to manage system problems, system changes, and requirements
changes
k) Describe the Offeror’s approach to supporting Government participation in the C.25.6
Offeror’s CM program
l) Describe the Offeror’s approach to CM documentation, and reporting C.25.7 - C.25.10
L.8.3 SECURITY
a) Describe the Offeror’s approach to developing and maintaining a security C.22
program, headed by the ISO, to ensure the confidentiality of EFAST2 data and
protection of the system
b) The Offeror shall describe its approach to:
1) Meeting Federal security requirements C.22.1
2) Maintaining hardware, software and other system applications security C.22.2
3) Maintaining personnel security C.22.3
4) Reporting and documenting system security status C.22.4
L.8.4 MANAGEMENT
L.8.4.1 Integrated Management System, Planning Deliverables, and Reporting
a) Describe the Offeror’s approach to designing and implementing an integrated C.24.1

management system (IMS) to track the cost and schedule performance of work
performed under EFAST2
b) Describe the Offeror’s plans for developing IMS related project planning C.24.2 - C.24.9, C.24.12
deliverables, including: an Integrated Master Plan, an Integrated Master
Schedule, a Level 4 Contractor Work Breakdown Structure, a Performance
Measurement Baseline, a Cost Performance Report, Integrated Baseline
Review, a Contract Funds Status Report, and a Monthly Work and Management
Report
EFAST2 RFP
c) Describe the Offeror’s procedure for notifying the COTR of any problem that
DOL069RP20266
C.24.13
could impact the receipt or analysis of data, data entry, electronic transmission,
or security of the EFAST2
L.8.4.2 Risk Management and Production Recruiting Plan
The Offeror shall provide the following:

a) Project Risk Management Plan C.24.10
b) Production Recruiting and Training Plan C.24.11
L.8.4.3 Transition Plan and Copyrights
The Offeror shall describe:

a) Disposition of all necessary materials in order to transition EFAST2 to another C.24.14
vendor at the conclusion of any option period
b) Limiting copyright restrictions per the requirements of C.24.18 C.24.18
L.8.4.4 Documentation
a) The Offeror shall describe the procedures it will employ to maintain full system C.24.16 - C.24.17
documentation throughout the duration of this contract, and to submit
documentation to Government for the purposes of updates, and
inspection/acceptance as specified in Section E of the Contract schedule
L.8.5 PAST PERFORMANCE
L.8.5.1 Past Performance and Corporate Capabilities
Describe the Offeror’s specific past performance as it relates to the ability of the
company to successfully carry out the requirements of this contract.
a) N/A
Describe the experience of the organizational unit that would service this
contract as evidenced by the number of contracts in the past five years, dollar
b) volume and contract type. N/A
Describe demonstrated ability to provide backup personnel on an as-needed
c) basis in the event of key or other significant personnel loss. N/A
Describe the length of time in business for the staff that would service this
d) contract. N/A
Provide signed letters of availability and commitment from all personnel not
currently employed by the Offeror, and consulting and subcontracting
agreements with all consultants and subcontractors proposed to be used by the
e) Offeror. N/A
L.8.5.2 Project Descriptions

EFAST2 RFP
The Offeror shall submit a list and detailed description of three (3) projects or
DOL069RP20266
contracts completed by the corporate organizations that would service this

contract, which are relevant to the specifications contained in Section C and
which have a total contract value of $2.5 million or more. The Offeror shall do
this by furnishing synopses of previous projects that are similar or directly related
to the work to be performed under the proposed contract. Each synopsis shall
a) N/A
include:
1) The name and address of the client for whom the work was performed N/A
2) The general nature and scope of the work N/A
The period during which the work was performed categorized by areas listed in
3) L.8.5.2.a.2 N/A
4) The total number of hours billed to the project N/A
The identity of the non-clerical staff assigned to the project and their positions
5) N/A
6) The dollar value of the project N/A
A description of the major products or services produced that were accepted by
7) the customer N/A
The name and telephone number of two persons in the client's organization who
are knowledgeable about the Offeror's performance on the project
8) N/A
The contract number and/or delivery order number under which the Offeror
9) performed the prescribed work for the Government N/A
The Offeror shall provide a concise description of each project or contract and
shall demonstrate successful recent and relevant experience with the following
b) specific areas: N/A
Design, development, testing, and operation of large-scale, XML based
electronic document processing systems, web portal development, and
1) electronic signature administration. N/A
Production control and tracking of filings or similar electronic documents.
2) N/A
Electronic/Internet filing back-end processing, or transmission of data, receipt
3) acknowledgement, and edit testing. N/A
Data management and secure telecommunications/Internet connectivity to
4) Government sites. N/A
Continuity of operations and system architecture techniques to prevent or
5) minimize service disruptions. N/A
6) Web-based data dissemination. N/A
7) Third Party Software Developer and contact center support. N/A
8) Quality assurance and quality control. N/A
L.8.5.3 Contractor Performance Evaluation Survey
For each of the three (3) past project descriptions required in Section L.8.5.2,
provide the following additional information in the following format (limited to one
a) page for each project): N/A
1) Project Title: N/A
2) Project Description: N/A
3) Contract Number: N/A
EFAST2 RFP
DOL069RP20266
4) Period of Performance: N/A

5) Key Personnel Involved: N/A
6) Government Points of Contract: N/A
7) An Operational URL: N/A
L.8.6 KEY PERSONNEL
The Offeror’s technical proposal shall include names, proposed duties, and
qualifications (including resumes) meeting or exceeding each of the key
a) personnel position requirements identified in Section C.3.6 for:
1) Project Manager C.3.6.1
2) Computer Systems Analyst C.3.6.2
3) Chief Quality Control Specialist C.3.6.3
4) Information Security Officer C.3.6.4
5) Systems Administrator C.3.6.5
6) System Test Engineer C.3.6.6
7) Configuration Management Specialist C.3.6.7
Names, proposed duties, and qualifications (including resumes) warranted by
the Offeror's detailed analysis of the requirements for up to 5 additional
b) C.3.7
personnel.
SMALL BUSINESS SUBCONTRACTING UTILIZATION PLAN

L.8.7
The Offeror shall submit a Small Business Subcontracting Utilization Plan that
shall be considered part of the technical proposal. The Small Business
Subcontracting Utilization Plan shall be submitted in accordance with Section
I.2, FAR Clause 52.219-9. At least 10% of the total contract award shall be
subcontracted. 1) Of the subcontracting portion of the award, at least 60% will be
awarded to small businesses; 2) 11 % of the subcontracting portion of the award
to small disadvantaged business; 3) 7% of the subcontracting portion of the
award to women-owned small business; 4) 3% of the subcontracting portion of
the award to HUBZone small business; 5) 3% of the subcontracting portion of
the award to veteran-owned small business; 6) 3% of the subcontracting portion
of the award to service-disabled veteran-owned small business. Small business
categories are not mutually exclusive; subcontract dollars may be attributed to
a) as many categories as are applicable.
EFAST2 RFP

Attachment C, Page 1 of 6
EFAST2 RFP
Attachment C
Edit Test Failure Counts
For Processing Years 2000 - 2004

Test ID 2000 2001 2002 2003 2004 2005

B-600 773 545 635 696 1,351 1,350
B-601 1,289 2,039 2,254 2,081 2,138 1,989
B-602 0 0 0 0 10 2
B-603 0 0 0 0 10 1
B-604 0 0 0 0 3 1
B-605 0 0 0 0 51 12
B-606 0 0 0 0 48 19
I-101 5 4,584 59 0 44,801 63,614
I-102 1,185 3,079 785 409 90 0
I-104 5,010 8,345 8,762 7,050 6,097 7,549
I-106 6,339 8,047 8,285 4,137 2,129 939
I-107 2,239 3,720 4,414 2,516 1,824 1,463
I-108 0 582 0 0 0 0
I-109 5,932 873 0 0 0 0
I-110 2,032 2,287 1 0 0 0
I-111 3,612 2,868 1,556 504 47 0
I-112 1,239 1,348 1,395 588 205 220
I-113 7,671 7,097 4,789 2,886 3,537 2,968
I-114 663 903 854 951 914 748
I-115 1,227 1,394 832 712 873 821
I-116 2,382 1,020 283 680 455 75
I-117 943 1,379 1,157 634 500 405
I-118 134 171 162 135 176 87
I-119 6 30 23 19 11 0
I-120 14,832 26,849 30,577 29,410 28,799 27,753
I-121 21 22 26 27 34 19
I-122 218 78 24 39 16 12
I-123 9,834 7,174 9,414 8,937 4,133 2,789
I-124 0 122 1 0 0 0
I-125 664 711 830 652 303 261
I-126 91 106 177 178 164 107
I-127 61 83 68 12 0 0
I-128 2 14 3 0 3 0
J-500 0 3 1 0 0 0
J-501 136 226 300 462 370 210
J-502 31,023 33,654 36,958 3,518 17,442 13,386
J-503 202 373 442 454 205 143
J-504 19,601 21,573 17,378 14,487 11,598 6,670
J-505 23,971 26,870 20,173 15,999 10,208 6,643
J-506 1 249 0 0 0 0
J-507 74 4,520 0 0 0 0
J-508 0 3 2 0 0 0
J-509 1,427 7,474 11,109 14,242 6,708 4,250
P-200 83 432 580 344 336 586
P-201 79 470 586 259 255 237
P-202 7,115 12,021 5,264 3,147 2,956 2,375
P-204 37,486 66,775 78,198 74,675 77,979 76,602
P-205 32,807 53,174 294 0 0 0
P-206 3,498 4,550 3,008 2,556 2,371 2,093
P-208 48 1,813 2 0 0 0
P-209 2,160 3,857 3,112 2,049 1,216 900
Edit Test Failure Counts by Processing Year (2000 -2005)

Test ID 2000 2001 2002 2003 2004 2005

P-210 7,870 5,000 5,760 3,747 3,158 3,524
P-211 194 173 99 135 71 36
P-212 1,879 1,453 1,285 587 350 255
P-214 374 679 849 589 525 481
P-215 12,350 23,189 14,011 13,360 10,058 7,026
P-216 2,785 36,330 33,385 24,057 21,639 23,131
P-217 3,301 14,892 17,859 10,034 6,350 4,293
P-219 3,886 3,408 9,375 3,546 2,248 1,710
P-220 23 5,611 4 0 0 0
P-221 2,746 6,731 43,736 18,493 9,081 7,049
P-222 11,973 16,718 49,107 25,719 15,213 13,622
P-223 12,067 16,666 47,749 25,077 14,898 13,266
P-224 12,050 16,634 46,849 24,950 14,887 13,235
P-225 12,080 16,779 49,213 25,810 15,106 13,417
P-226 12,434 17,151 49,956 24,458 14,296 12,631
P-227 30,020 37,315 34,893 23,669 21,575 26,333
P-230 520 4,902 5,722 4,429 3,372 2,610
P-231 2,550 12,745 26,377 19,984 18,315 14,342
P-232 4,291 15,619 26,352 19,164 15,517 10,907
P-234 5,321 10,164 11,109 7,472 6,038 5,340
P-235 2,691 4,804 3,217 1,863 1,077 776
P-236 918 1,245 949 726 729 654
P-237 3,388 7,171 5,124 3,382 4,342 3,113
P-240 2,624 4,164 3,521 3,033 2,484 2,132
P-241 2,136 3,250 2,787 10,508 6,535 3,482
P-242 253 159 106 145 171 123
P-243 212 200 148 192 179 159
P-244 200 274 524 1,392 1,427 291
P-245 254 263 241 624 521 420
P-246 374 244 105 148 179 268
P-247 677 530 370 384 318 449
P-248 307 214 196 178 194 170
P-249 312 244 185 160 178 139
P-250 198 852 736 686 349 248
P-251 331 940 1,933 1,931 1,006 752
P-252 2,645 1,685 1,977 2,593 1,274 1,937
P-253 2,654 2,017 3,714 3,324 2,243 2,361
P-254 57,961 21,638 17,696 4,735 10,623 5,218
P-255 3,034 5,711 10,419 12,256 12,650 6,155
P-256 19,270 6,399 36,748 48,491 5,109 5,482
P-257 30 16 17 9 7 6
P-258 18 21 23 4 9 3
P-259 8 30 22 19 15 5
P-260 19 30 31 37 19 13
P-261 357 145 114 108 134 107
P-262 332 193 139 148 134 127
P-263 216 274 316 358 433 217
P-264 394 379 331 803 554 384
P-265 222 46 11 68 643 483
P-266 1,602 1,744 2,768 2,744 2,279 981
P-267 813 656 449 391 315 186

Test ID 2000 2001 2002 2003 2004 2005

P-268 93 1,777 3,109 3,002 2,411 1,092
P-270 1,554 1,469 1,156 837 690 501
P-271 183 225 186 207 234 149
P-273 335 623 534 91 0 0
P-274 1,543 1,651 2,185 2,115 2,395 1,049
P-276 774 711 523 457 359 216
P-277 1,684 1,790 2,432 2,352 2,664 1,145
P-278 318 358 663 860 711 483
P-279 280 297 493 672 651 317
P-280 115 114 131 143 93 62
P-281 249 325 341 313 298 224
P-282 284 251 315 339 271 132
P-283 5,801 2,083 3,242 2,809 2,575 1,605
P-285 677 1,348 1,026 623 635 507
P-286 683 739 922 1,015 1,436 635
P-287 380 438 527 755 1,283 480
P-288 934 1,105 1,405 1,576 1,873 942
P-289 6,336 3,050 4,362 3,812 3,441 2,094
P-290 97 1,312 843 447 393 352
P-292 791 9,661 6,557 5,049 5,066 4,331
P-293 222 466 336 245 497 446
P-295 0 7 0 0 0 0
P-297 7,552 2,917 1,723 1,275 1,174 1,001
P-298 117 204 701 450 762 356
P-299 6,509 2,014 1,259 768 804 834
P-300 206 99 532 386 567 282
P-301 193 74 542 401 574 269
P-302 6,731 2,072 1,379 827 805 843
P-303 28 41 499 270 620 183
P-304 16 35 520 286 625 183
P-305 7,258 2,354 1,586 1,034 994 980
P-306 127 245 696 846 858 222
P-307 85 182 279 344 579 192
P-308 6,348 1,911 1,382 1,023 1,083 822
P-309 601 710 1,194 952 726 437
P-310 6,094 1,825 1,272 1,038 1,114 1,184
P-311 25 48 534 332 652 312
P-312 7,087 2,727 1,804 1,190 1,302 1,287
P-313 50 40 137 184 216 76
P-314 7,311 2,917 1,881 1,181 1,261 1,918
P-315 35 24 336 212 189 64
P-316 308 1,631 1,429 841 947 1,867
P-317 2,889 51,933 67,787 66,117 66,708 69,886
P-318 7,099 3,221 2,400 1,592 1,570 3,307
P-319 12,703 19,645 19,516 17,264 16,287 15,329
P-320 6,761 2,444 1,513 1,119 1,370 936
P-321 25 35 14 25 19 26
P-322 122 201 310 297 275 250
P-323 157 264 359 314 304 280
P-324 1,016 1,071 1,084 1,129 1,393 642
P-325 1,800 1,331 1,123 1,126 1,406 712

Test ID 2000 2001 2002 2003 2004 2005

P-326 1,166 2,634 2,100 1,636 1,175 876
P-327 2,319 2,762 2,909 9,267 4,312 2,759
P-328 3,101 3,115 3,819 4,536 3,069 1,667
P-329 836 1,051 1,780 3,114 681 422
P-330 2,450 2,857 5,004 6,671 3,348 2,147
P-331 3,243 7,523 8,471 10,275 4,880 2,626
P-332 1,575 2,919 4,047 5,033 3,501 1,831
P-333 1,629 9,597 16,357 17,589 8,344 5,597
P-334 7,235 9,149 4,499 3,260 2,146 1,872
P-335 316 425 436 1,987 433 405
P-336 4,322 3,264 2,557 2,070 1,816 1,370
P-337 61 130 180 2,547 385 190
P-338 4,503 3,440 3,410 2,071 1,931 1,854
P-339 35 94 145 285 100 85
P-340 4,479 3,539 2,366 2,057 1,776 1,463
P-341 96 501 728 2,590 389 178
P-342 6,641 4,058 2,818 2,296 3,492 3,085
P-343 5,953 10,119 10,332 11,721 3,434 2,017
P-344 4,245 3,060 2,378 2,076 1,860 1,680
P-345 58 133 134 2,102 370 173
P-346 3,450 2,869 2,326 2,055 1,728 1,455
P-347 97 196 248 2,377 432 228
P-348 3,802 3,250 2,448 2,023 1,767 1,446
P-349 54 110 121 1,181 231 166
P-350 3,654 3,250 2,374 2,049 1,730 1,452
P-351 407 778 928 3,021 933 612
P-352 8,593 3,968 2,798 2,219 1,903 1,586
P-353 1,137 885 193 158 150 531
P-354 704 1,133 1,785 3,049 1,965 1,446
P-355 622 1,259 1,904 2,725 2,147 1,725
P-356 2,383 17,209 31,201 22,800 13,020 11,031
P-357 0 0 4 290 2,472 1,687
P-358 0 0 1,108 56,792 20,701 11,522
P-359 0 0 11 603 3,373 2,003
P-360 0 1 93 3,725 1,582 573
P-361 0 3 1,021 3,926 2,683 2,299
S-700 183 252 398 284 203 211
S-701 296 386 650 1,901 838 659
S-702 4,431 7,129 2,386 35 5,154 9,182
S-703 19,597 26,165 11,428 1,018 18,674 51,450
S-704 59 85 108 1 182 2,204
S-705 2 45 49 1 110 355
Totals 687,599 922,562 1,106,511 908,123 741,773 694,910
Notes: Data current through March 2006.

Contains Plan Years 1999 - 2004.
Counts shown by Processing Years.

Attachment D, Page 1 of 186
EFAST2 RFP
Attachment D
Plan Year 2008 and 2009
Form 5500 Series, Forms, Schedules and Instructions

ATTACHMENT D.2008
PLAN YEAR 2008 FORM 5500 SERIES, SCHEDULES,
AND INSTRUCTIONS

Friday,
July 21, 2006
Part III
Department of Labor
Employee Benefits Security
Administration
Department of the
Treasury
Internal Revenue Service
Pension Benefit
Guaranty
Corporation
Proposed Revision of Annual Information
Return/Reports; Notice
wwhite on PROD1PC61 with NOTICES2
VerDate Aug<31>2005 16:07 Jul 20, 2006 Jkt 208001 PO 00000 Frm 00001 Fmt 4717 Sfmt 4717 E:\FR\FM\21JYN2.SGM 21JYN2
41616 Federal Register / Vol. 71, No. 140 / Friday, July 21, 2006 / Notices
DEPARTMENT OF LABOR ADDRESSES: Comments should be entities.1 Plan administrators,

addressed to the Office of Regulations employers, and others generally satisfy
Employee Benefits Security and Interpretations, Employee Benefits these annual reporting obligations by
Administration Security Administration (EBSA), Room the filing of the Form 5500 Annual
N–5669, U.S. Department of Labor, 200 Return/Report, in accordance with the
DEPARTMENT OF THE TREASURY Constitution Avenue, NW., Washington, instructions and related regulations.
DC 20210. Attn: Revision of Form 5500 The Form 5500 Annual Return/Report
Internal Revenue Service is the principal source of information
(RIN 1210–AB06). Comments also may
be submitted electronically to e- and data available to the Department of
PENSION BENEFIT GUARANTY Labor (Department), the IRS, and the
CORPORATION ori@dol.gov or by using the Federal
PBGC concerning the operations,
eRulingmaking Portal:
RIN 1210–AB06 funding, and investments of more than
www.regulations.gov (follow
800,000 pension and welfare benefit
instructions provided for submission of
Proposed Revision of Annual plans. These plans cover an estimated
comments). EBSA will make all 150 million participants and hold an
Information Return/Reports
comments available to the public on its estimated $4.3 trillion in assets.
AGENCIES: Employee Benefits Security Web site at http://www.dol.gov/ebsa. Accordingly, the Form 5500 Annual
Administration, Labor, Internal Revenue The comments also will be available for Return/Report necessarily constitutes an
Service, Treasury, Pension Benefit public inspection at the Public integral part of each Agency’s
Guaranty Corporation. Disclosure Room, N–1513, EBSA, U.S. enforcement, research, and policy
ACTION: Notice of proposed forms Department of Labor, 200 Constitution formulation programs, and is a source of
revisions. Avenue, NW., Washington, DC 20210. information and data for use by other
SUMMARY: This document contains FOR FURTHER INFORMATION CONTACT: federal agencies, Congress, and the
proposed revisions to the Form 5500 Elizabeth A. Goodman or Michael Baird, private sector in assessing employee
Annual Return/Report forms, including Employee Benefits Security benefit, tax, and economic trends and
a proposed new Short Form 5500, filed Administration (EBSA), U.S. policies. The Form 5500 Annual Return/
for employee pension and welfare Department of Labor, (202) 693–8523, Report also serves as the primary means
benefit plans under the Employee by which plan operations can be
for questions relating to the Form 5500,
Retirement Income Security Act of 1974 monitored by participants and
and its Schedules A, C, D, G, H, and I,
(ERISA) and the Internal Revenue Code beneficiaries and by the general public.
and lines 1 through 11 of the proposed
(Code). The Form 5500 Annual Return/ Form 5500–SF (Short Form 5500), as I. EFAST and Electronic Filing
Report, including its schedules and well as the general reporting
attachments (Form 5500 Annual Return/ The Agencies currently use an
requirements under Title I of ERISA; automated processing system, the
Report), is an important source of Ann Junkins, Internal Revenue Service
financial, funding, and other ERISA Filing Acceptance System
(IRS), (202) 283–0722, for questions (EFAST) to process the Form 5500
information about employee benefit
relating to Schedules B and R of the Annual Return/Report. As part of the
plans for the Department of Labor, the
Form 5500, lines 12 and 13 of the Department’s efforts to update and
Pension Benefit Guaranty Corporation,
and the Internal Revenue Service (the proposed Short Form 5500, and the streamline EFAST’s current paper-based
Agencies), as well as for plan sponsors, filing of Short Form 5500 instead of the processing system, the Department
participants and beneficiaries, and the Form 5500–EZ for plans that are not published in the Federal Register today,
general public. The proposed revisions subject to Title I of ERISA, as well as a notice of final rulemaking establishing
to the Form 5500 Annual Return/Report, questions relating to the general an electronic filing requirement for the
contained in this document, including a reporting requirements under the Form 5500 Annual Return/Report for
new Form 5500–SF short form annual Internal Revenue Code; and Michael plan years or, for direct filing entities’
return/report for certain types of small Packard, Pension Benefit Guaranty reporting years, beginning on or after
pension plans, are intended to reduce Corporation (PBGC), (202) 326–4080 for January 1, 2008 (Electronic Filing
and streamline annual reporting questions relating to Schedule B of the Rule).2 The rule establishes an
burdens, especially for small businesses, Form 5500, and line 13 of Schedule R, electronic filing requirement for the
update the annual reporting forms to as well as questions relating to the Form 5500 Annual Return/Report and
reflect current issues and agency general reporting requirements under the proposed Form 5500–SF (Short
priorities, and facilitate the Title IV of ERISA. For further Form 5500) under Title I of ERISA. The
establishment of a wholly electronic information on an item not mentioned Electronic Filing Rule provides that any
filing system for receipt of the Form above, contact Mr. Baird. The telephone Form 5500 Annual Return/Report
5500 Annual Returns/Reports. The form numbers referenced above are not toll- (including any Short Form 5500) to be
revisions thus would, upon adoption, free numbers. filed with the Secretary of Labor
apply for the reporting year for which
the electronic filing requirement is SUPPLEMENTARY INFORMATION: Sections 1 Other filing requirements may apply to certain
101 and 104 of Title I and section 4065 employee benefit plans and to multiple employer
implemented. The proposed revisions welfare arrangements under ERISA or to other
would affect employee pension and of Title IV of the Employee Retirement benefit arrangements under the Code, and such
welfare benefit plans, plan sponsors, Income Security Act of 1974 (ERISA), as other filing requirements are not within the scope
administrators, and service providers to amended, sections 6058(a) and 6059(a) of this proposal. For example, Code sec. 6033(a)
imposes an additional reporting and filing
plans subject to annual reporting of the Internal Revenue Code of 1986
obligation on organizations exempt from tax under

requirements under ERISA and the (Code), as amended, and the regulations Code sec. 501(a), which may be related to
Code. issued under those sections, impose retirement trusts that are qualified under sec. 401(a)
certain annual reporting and filing of the Code.
DATES: Written comments must be 2 The notice of proposed rulemaking to mandate
received by the Department of Labor on obligations on pension and welfare electronic filing was published in the Federal
or before September 19, 2006. benefit plans, as well as on certain other Register on August 30, 2005 (70 FR 51542).
Federal Register / Vol. 71, No. 140 / Friday, July 21, 2006 / Notices 41617
(Secretary) for any plan year or processing system. Information attempting to timely file a complete
reporting year beginning on or after regarding the Form 5500–EZ filers who annual report in the first year of the
January 1, 2008, must be filed would be eligible for this proposed wholly electronic filing system. The
electronically in accordance with electronic filing option is included in revised and streamlined data
instructions and such other guidance as the proposed instruction for the Short requirements for the Form 5500 Annual
the Secretary may provide, applicable to Form 5500 attached as Appendix B. Return/Report being proposed in this
such annual report. The Electronic Therefore, under the IRS’ proposal, document are intended to be applicable
Filing Rule explains that such electronic certain Form 5500–EZ filers will be for the reporting year for which the new
filing by the administrator of a pension provided both electronic and paper e-filing system is implemented.
or welfare benefit plan would constitute filing options. The electronic option
II. Overview of Form Revisions
compliance with the applicable limited will allow Form 5500–EZ filers to
exemption, alternative method of complete and electronically file selected The proposed revisions to the annual
compliance, and/or simplified reporting information on the Short Form 5500. return/report forms involve the
requirements, as applicable, prescribed Form 5500–EZ filers will also have the following major categories of changes,
in 29 CFR 2520.103–1 et seq. and option to file a paper Form 5500–EZ.5 along with other technical revisions and
promulgated in accordance with the At the same time as the Electronic updates, to the current structure and
authority granted by the Secretary under Filing Rule was being developed, the content of the Form 5500 Annual
sections 104(a) and 110 of Title I of Agencies undertook a comprehensive Return/Report:
ERISA. For purposes of the PBGC’s review of the current forms and • Establishment of the Form 5500–SF
annual filing and reporting instructions in an effort to improve the Annual Return/Report (Short Form or
requirements under section 4065 of data collected and to determine what, if Short Form 5500) as a new simplified
Title IV of ERISA, a plan administrator’s any, design or data changes should be report for certain small plans;
electronic filing of a Form 5500 Annual made in anticipation of the new • Removal of the IRS-only schedules
Return/Report or the proposed Short processing system. This proposed from the Form 5500 Annual Return/
Form 5500, in accordance with the revision of the forms and instructions, Report as part of the move to a wholly
instructions, will be treated as satisfying in conjunction with the Electronic electronic filing system;
the administrator’s annual reporting Filing Rule, is intended to streamline • Elimination of the special limited
obligation under section 4065 of Title IV the return/report, facilitate the financial reporting rules for Code
of ERISA.3 Similarly, for purposes of the electronic filing requirement, and section 403(b) plans;
annual filing and reporting reduce the burden on plans that file the • Revision of the Schedule C (Service
requirements of the Code, the IRS has Form 5500 Annual Return/Report. Provider Information) to clarify the
advised the Department that, although Public comments submitted in reporting requirements and improve the
there are no mandatory electronic filing response to the notice of proposed information plan officials receive
requirements for a Form 5500 Annual rulemaking on the electronic filing regarding amounts being received by
Return/Report or the proposed Short requirement (Electronic Filing Proposal) plan service providers; and
Form 5500 under the Code or the generally recognized the value of • Addition of new questions to
regulations issued thereunder, the electronic filing over paper filing and improve information on pension plan
electronic filing of a Form 5500 Annual expressed support for increasing the use funding and compliance with minimum
Return/Report or the proposed Short of electronic filing. In response to the funding requirements.
Form 5500 (described below), in In addition to the description of the
concerns of some commenters about
accordance with the instructions and proposed form changes contained in
whether the proposed 2007 reporting
such other guidance as the Secretary of this Notice, the Agencies have included
year implementation date would give
Treasury may provide, will be treated as the following appendices: (1) Appendix
plans, plan administrators, plan
satisfying the annual filing and A—a facsimile of the proposed Form
sponsors, and service providers enough
reporting requirements under Code 5500–SF; (2) Appendix B—a facsimile
time to make adjustments necessary to
sections 6058(a) and 6059(a).4 of the proposed Instructions to the Form
migrate to an e-filing environment,
The Form 5500–EZ is used by certain 5500–SF; (3) Appendix C—detailed
especially in the absence of specific
plans that are not subject to the description of the proposed changes to
information on the characteristics and
requirements of section 104(a) of ERISA the Form 5500 and Schedules; and (4)
technical specifications of the new e-
to satisfy the annual reporting and filing Appendix D—detailed description of
filing system, the Electronic Filing Rule
obligations imposed by the Code. To the proposed changes to the instructions
is now effective for plan years, or for
ease the burdens on these filers, the IRS for the Form 5500 and Schedules. The
direct filing entities reporting years,
has also advised the Department that Agencies are also making available on
beginning on or after January 1, 2008.
certain Form 5500–EZ filers will be the Department’s Web site mark-ups of
Further, in response to commenters’
permitted to satisfy the requirement to the Form 5500, Schedules, and related
concerns, the preamble to the final rule
file the Form 5500–EZ with the IRS by instructions showing the proposed form
states the Department, in deciding
filing the proposed Short Form 5500 and instruction changes. The facsimiles
whether to assess annual reporting civil
electronically through the EFAST and mark-ups are provided to show the
penalties, will take into account
data proposed to be collected
technical and logistical obstacles
3 Administrators of plans required to file reports electronically beginning with the first
experienced by plan administrators who
under ERISA section 4065 also are required to file reporting year for which the new e-filing
annual reports for purposes of section 104(a) of acted prudently and in good faith in
system is implemented. Because of the
ERISA.
4 The IRS intends that plan administrators, 5 Under the voluntary electronic filing option, electronic filing requirement for the
revised Form 5500 Annual Return/
employers, and certain other entities that are 5500–EZ filers filing an amended return for a plan
subject to various other filing and reporting year must file the amended return electronically Report, including the proposed Short
requirements under Code sections 6033(a), 6047(e), using the Form 5500–SF if they initially filed Form 5500, copies of facsimile forms
6057 and 6058(a) must continue to satisfy these electronically for the plan year and must file with
requirements in accordance with IRS revenue the IRS using the paper Form 5500–EZ if they filed
and schedules, will not be acceptable
procedures, regulations, publications, forms, and for plan year with the IRS on a paper Form 5500– for filing under ERISA. Rather, the
instructions. EZ. facsimile forms and schedules the
Agencies anticipate publishing in As proposed, a pension or welfare providing the number of participants
conjunction with the final regulation plan would be eligible to file the Short with account balances at the end of the
will show the required format for Form if the plan: (1) Covers fewer than plan year; (3) information on features of
satisfying disclosure obligations under 100 participants or would be eligible to the plan (e.g., plan type, manner of
ERISA, including the plan file as a small plan under the 80 to 120 providing benefits) using delineated
administrator’s obligation to furnish rule in 29 CFR 2520.103–1(d); (2) is codes; (4) an abbreviated statement of
copies of the annual report to eligible for the small plan audit waiver assets and liabilities and income and
participants and beneficiaries on request under 29 CFR 2520.104–46 (but not by expenses; and (5) responses to a series
pursuant to section 104(b) of ERISA, but virtue of enhanced bonding); (3) holds of ‘‘yes/no/amount’’ compliance
paper versions will not be able to be no employer securities; and (4) has questions, such as identification of any
used for filing. 100% of its assets in investments that delinquent participant contributions,
A. Short Form 5500 as New Simplified have a readily ascertainable fair market non-exempt party-in-interest
Report for Certain Small Plans value. For this purpose, participant transactions, fidelity bonding coverage,
loans meeting the requirements of losses caused by fraud or dishonesty,
As part of continuing efforts to ERISA section 408(b)(1), whether or not
streamline and simplify the annual and total participant loan balances at
they have been deemed distributed, and the end of the plan year. Like other
reporting process, the Agencies are investment products issued by banks
proposing a new two page form—the filers, Short Form filers would be
and licensed insurance companies that required to answer new questions on
Short Form 5500—to be filed by certain provide valuation information at least
small plans (generally, plans with fewer whether during the plan year the plan
annually to the plan administrator, will reduced or failed to provide any benefit
than 100 participants) with secure and be treated as having a readily
easy to value investment portfolios. The under the plan, whether there was a
ascertainable fair market value. Plans
Agencies have previously issued blackout period during the plan year,
with assets that are employer securities
simplified reporting provisions and and whether the blackout notice
will not be eligible to file the Short
limited exemptions for small plans to requirements were met. Short Form
Form. The Agencies believe that the
ease the burdens and costs attributable pension plan filers also would be
separate financial information about
to annual reporting. After careful employer securities on the Schedule I is required to provide certain basic
review, the Agencies determined that important for regulatory, enforcement, pension coverage and pension funding
certain small plans, by virtue of their and disclosure purposes. The Agencies compliance information. Short Form
assets being held by regulated financial also believe that due to the importance defined benefit pension plan filers still
institutions and having a readily of obtaining financial information would have to file a Schedule B and its
determinable fair market value, present concerning employer securities, attachments. Plans filing the Short Form
reduced risks for their participants and allowing plans that hold employer on an extension of time or in connection
beneficiaries. In such cases, therefore, securities to file the Short Form would with the Department’s Delinquent Filer
an abbreviated annual report filing (i.e., conflict with the need to obtain such Voluntary Compliance Program would
the Short Form 5500) could be information. Similarly, because the have to include attachments relevant to
established without compromising the Agencies believe that all multiemployer the extension or participation in the
enforcement and research needs of the plans should be required to answer program.
Agencies or the disclosure needs of newly proposed questions on the Form Because eligible plans can only hold
participants and beneficiaries in such 5500 Annual Return/Report and the
plans. In establishing the criteria for certain types of investments, several
Schedule R regarding contributing compliance questions have been
such Short Form filers, the Agencies employers, multiemployer plans would
relied in part on the conditions for a eliminated for Short Form filers (e.g.,
not be eligible to file the Short Form. Schedule I questions relating to leases
waiver of the audit requirements for In brief, Short Form filers would be
small plans under 29 CFR 2520.104– in default or uncollectible, non-cash
required to provide: (1) Basic plan and contributions, and assets whose current
46.6 plan sponsor identifying information; value was not readily determinable).
(2) abbreviated participant count data,
6 In additional to meeting the small plan size
with defined contribution plan filers Instead of filing Schedule A, Short
requirement applicable to both pension and welfare Form 5500 filers would be required to
plans, for pension plans the eligibility requirements
for the audit waiver under 29 CFR 2520.104–46 are: participant loans meeting the requirements of provide a total of all fees or
(1) as of the last day of the preceding plan year at ERISA section 408(b)(1), whether or not they have commissions paid to any brokers,
least 95% of a small pension plan’s assets were been deemed distributed; and any asset held by agents, or other persons by an insurance
‘‘qualifying plan assets;’’ (2) the plan must include banks or similar financial institutions, including carrier, insurance service, or other
certain information in the Summary Annual Report trust companies, savings and loan associations,
(SAR) furnished to participants and beneficiaries domestic building and loan associations, and credit organization that provides some or all of
regarding its compliance with the audit waiver unions, insurance companies qualified to do the benefits under the plan. Short Form
conditions in addition to the information ordinarily business under the laws of a state, organizations filers will still need to receive, and
required (see 29 CFR 2520.104b–10(d)(3) for a registered as broker-dealers under the Securities
model SAR and the Notice of Proposed Rulemaking Exchange Act of 1934, investment companies
insurers will still be required to provide,
published today for model language for the registered under the Investment Company Act of Schedule A fee and commission
enhanced notice requirement); and (3) in response 1940, or any other organization authorized to act as information with respect to each
to a request from any participant or beneficiary, the a trustee for individual retirement accounts under contract necessary to complete the Short
plan administrator must furnish without change Code section 408. In the case of an individual
copies of statements from the regulated financial account plan, qualifying plan assets also include
Form 5500. Plan administrators will be
institutions holding or issuing the plan’s any assets in the individual account of a participant required to retain this information to
‘‘qualifying plan assets’’ describing the assets and or beneficiary over which the participant or meet the recordkeeping requirements of
the amount of the assets as of the end of the plan beneficiary had the opportunity to exercise control section 107 of ERISA.
year. ‘‘Qualifying plan assets, ’’ for this purpose and with respect to which the participant or
include: shares issued by an investment company beneficiary has been furnished, at least annually, a Under this proposal, most Short Form
registered under the Investment Company Act of statement from one of the above regulated financial filers would not be required to file any
1940 (e.g., mutual fund shares); investment and institutions describing the plan assets held or
annuity contracts issued by any insurance company issued by the institution and the amount of such
schedules, although defined benefit
qualified to do business under the laws of a state; assets. pension plans would continue to be
required to file Schedule B, where filing system, it is not in the overall C. Elimination of Limited Reporting
applicable.7 interest of plan participants and Option for Code Section 403(b) Pension
The Agencies believe that the beneficiaries, the Department, and Plans
eligibility conditions for Short Form taxpayers generally to continue to Code section 403(b) pension plans
filers, especially the requirements accept and process paper Form 5500 that are subject to Title I of ERISA
relating to security and valuation of the Annual Returns/Reports filings as part generally have had limited reporting
plan’s investments, ensure that the of a new processing system. To obligations under the Form 5500
Short Form 5500 will provide adequate effectuate the electronic filing Annual Return/Report. A pension plan
disclosure to the participants and requirement, the portions of the Form or arrangement using an annuity
beneficiaries in the plan and adequate 5500 Annual Return/Report required to contract under Code section 403(b)(1)
annual reporting to the Agencies.
satisfy filing obligations imposed by the and/or a custodial account for regulated
Small plans that are not eligible to file
the Short Form would continue to be Code, but not required under ERISA, investment company stock under Code
able to file simplified reports as under had to be removed. Accordingly, under section 403(b)(7) as the sole funding
the current system. Specifically, small this proposal, the following schedules vehicle for providing pension benefits
plan Form 5500 filers would file the will no longer be required to be filed as currently files only a Form 5500,
Form 5500, Schedules A, B, D, I, and R, part of the Form 5500 Annual Return/ containing basic plan identification
where applicable. This proposal also Report: Schedule E (ESOP Annual information. The administrator
would not change the conditions for the Information), Schedule P (Annual currently is not required to engage an
small pension plan audit waiver in 29 Return of Fiduciary of Employee Benefit independent qualified public
CFR 2520.104–46. Small pension plans Trust), and Schedule SSA (Annual accountant (IQPA) to conduct an annual
will still be able to claim the audit Registration Statement Identifying audit of the plan, attach an accountant’s
waiver even if they are not eligible to Separated Participants With Deferred opinion to the Form 5500, or attach any
file the Short Form. Conversely, small Vested Benefits). In that regard, the IRS schedules to the Form 5500. Over the
pension plans filing the Short Form has independently eliminated the years, the Code has been amended to
would continue to be required to meet Schedule P (which served as the Trust’s give favorable tax treatment to Code
all applicable requirements for the audit information return that is filed under section 403(b) plans similar to that for
waiver, including the enhanced Code section 401(k) plans, and these
Code section 6033(a)) from the 2006
Summary Annual Report (SAR) and arrangements have grown both in size
Form 5500 in anticipation of the
other disclosure requirements of that and number during this time. In this
transition to a wholly electronic filing
regulation. Similarly, all welfare plans regard, the IRS promulgated regulations
environment. Further, as described
that file the Form 5500 Annual Return/ to update the current regulations under
elsewhere in this document, the section 403(b) generally to reflect the
Report and have fewer than 100 Department is proposing to move to the
participants are currently exempt from numerous legal changes that have been
Schedule R three questions on ESOP made in section 403(b) since 1964 when
the audit requirement without regard to information formerly on the Schedule E,
how their assets are invested. See 29 the IRS originally promulgated its
and the IRS has advised the Department section 403(b) regulations. 69 FR 67075,
CFR 2520.104–46(b)(2). The proposed
that it does not anticipate requiring 67076 (Nov. 16, 2004). The IRS’s
Short Form would not change the
separate filings by ESOPs on the proposed regulations note the increasing
welfare plan audit waiver conditions.
For a funded welfare plan to be eligible remaining questions from the Schedule similarity among arrangements that
to file the Short Form, however, the E. The IRS is evaluating the information include salary reduction contributions,
plan would have to meet the Short Form collected on Schedule SSA, and i.e., section 401(k), section 403(b), and
requirements regarding investment considering whether other existing governmental section 457(b) plans.
assets. information collections could be used in The Department understands that the
place of the Form 5500 Annual Return/ IRS has found a number of Code
B. Removal of IRS-Only Components Report. compliance issues with section 403(b)
From the Form 5500 Annual Return/ plans. The Department, in its own
Report The IRS, however, also advised the
Department that it intends that plan reviews, has detected violations of Title
The second category of changes administrators, employers, and certain I in a high percentage of its Code section
involves the removal of schedules and other entities that are subject to filing 403(b) plan investigations. The
information that were filed as part of the and reporting requirements under the predominant issue has been the
Form 5500 Annual Return/Report to Code will have to continue to satisfy improper handling of employee
meet various annual reporting any applicable requirements in contributions.
requirements under the Code. The IRS The Department concluded that these
accordance with IRS revenue
has advised that there are currently no developments warrant a reexamination
procedures, regulations, publications,
mandatory electronic filing of the continued reporting exemptions
forms, and instructions.
requirements for a Form 5500 Annual for Code section 403(b) plans.
Return/Report under the Code or the The Form 5500 Annual Return/Report Amending the annual reporting
regulations issued thereunder. As would thus be comprised of the Form requirements to put Code section 403(b)
described more fully in the Electronic 5500, and Schedule A (Insurance plans on par with other pension plans
Filing Rule, the Department has Information), Schedule B (Actuarial covered by Title I of ERISA would
concluded that, taking into account the Information), Schedule C (Service enhance the Department’s oversight
costs and inefficiencies inherent in the Provider Information), Schedule D capabilities and improve compliance in
maintenance of any form of a paper (DFE/Participating Plan Information), this area without substantial additional
Schedule G (Financial Transaction burden. For example, the reporting in

7 Short Form 5500 filers would not be required to
Schedules), Schedule H (Financial the proposed Short Form, or on
file Schedule D, but Direct Filing Entities (DFEs) in
which such plans invest would still be required to
Information), Schedule I (Financial Schedules H and I, for delinquent
list the plan name and Employer Identification Information Small Plan), and Schedule participant contributions may help to
Number (EIN) on Part II of the DFE’s Schedule D. R (Retirement Plan Information). ensure that participant contributions are
transferred to individual investment Plan Reporting concluded that many Instruments (Bonds), Real Estate, and
accounts on a timely basis. employers have difficulty obtaining Other. The debt instrument data would
Under the proposal, Code section timely Schedule A information from be further disaggregated into three
403(b) plans that are subject to Title I of insurers. See 2004 ERISA Advisory categories—governmental debt,
ERISA would be subject to the same Council Working Group Reports at investment-grade corporate debt, and
annual reporting rules that apply to http://www.dol.gov/ebsa. When the high-yield corporate debt. The new
other ERISA-covered pension plans, Form 5500 Annual Return/Report was Schedule B questions would also
including eligibility for the proposed revised in 1988 and 1999, public require plans to provide a measure of
Short Form 5500. In this regard, the commenters had complained about the the duration of the aggregate debt
Department notes that because Code difficulties administrators confronted in instruments (‘‘Macaulay duration’’) in
section 403(b) plans are generally obtaining timely and complete Schedule order to provide the PBGC with a more
required to be invested exclusively in A information from their insurers. See accurate basis for reflecting bond
annuity contracts or mutual funds, they 65 FR 5026 (Feb. 2, 2000) and 54 FR duration for modeling purposes. For this
generally would be eligible to file the 8631 (Mar. 1, 1989). In light of these purpose, the Macaulay duration is a
proposed Short Form 5500. Moreover, continuing difficulties for plan weighted average of the number of years
under section 107 of ERISA, every administrators, the Department until each interest payment and the
person who is required to file a report proposes to add a check box to the principal are received. The weights are
under Title I of ERISA, but for an Schedule A to permit plans to identify the amounts of the payments discounted
exemption or simplified reporting situations in which the insurance by the yield-to-maturity of the bond.
requirement under section 104(a)(2) or company or other organization that When calculating the distribution of
(3), already is required to maintain provides some or all of the benefits debt securities, any corporate debt that
records on which disclosure would be under a plan has failed to provide has not been rated will have to be
required but for the simplified reporting Schedule A information. Space would included in the High-Yield Corporate
requirement. also be provided for the administrator to Debt category. Foreign debt will be
indicate the type of information that expected to be allocated to the
D. Addition of New Questions to was not provided. As a separate appropriate category as if it were debt
Schedules on Title I Compliance, Schedule A is required for each issued by United States corporations or
Service Provider Compensation, and insurance contract, the identity of the governmental entities.
Pension Plan Funding insurance company or organization will The asset distribution information,
Schedule A: Identify Insurers That Fail be self-evident. This would give the other than the Macaulay duration,
To Supply Information Department more usable data on should be readily available to single-
insurers that fail to satisfy their employer plans because the Financial
It is the view of the Department that disclosure obligations under section
compliance with annual reporting Accounting Standards Board (FASB)
103(a)(2) of ERISA and the Department’s requires that the aggregate asset
requirements consists both of filing regulations.
complete, accurate, and timely annual distribution for all employer plans be
returns/reports, including disclosing the Schedule B: Asset Allocations in Very included as a part of the sponsor’s
information required to be reported on Large Defined Benefit Pension Plans 10–k filings with the Securities and
the Schedule A, and maintaining Exchange Commission. Multiemployer
The PBGC believes that it is important plans are not currently required to
records regarding the information to obtain more detailed information
required to be provided under section calculate these distributions, but the
regarding the asset allocations of very data should be readily available from
103 of ERISA. Plan administrators, thus, large defined benefit plans in order to
are required to take reasonable and the plan’s investment committee. In
help the PBGC assess the financial addition, data from Section C of EBSA’s
prudent steps to secure the necessary viability of those plans. Although the
Schedule A information. In this regard, Private Pension Plan Bulletin 8 indicates
Schedule H collects certain investment
section 103(a)(2) of ERISA provides that, that multiemployer plans tend to have
information, the PBGC has found that it
if some or all of the information a much smaller percentage of assets
needs additional information on the
necessary to enable the administrator to invested in assets whose type is difficult
breakdown of assets held by defined
comply with the requirements of Title I to ascertain. Obtaining the overall
benefit plans. The funding status of
of ERISA is maintained by an insurance distribution of assets should not be
these plans is highly dependent on the
carrier or other organization that overly burdensome for the
level and types of assets in the plan and
provides some or all of the benefits administrators of multiemployer plans.
the sensitivity of these assets to changes
under a plan or holds assets of the plan The Macaulay duration should be a
in market conditions. Readily
in a separate account, such carrier or ascertainable information on asset simple computation for managers of
other organization is required to distribution information would improve bond portfolios. Only in rare instances
transmit and certify the accuracy of the PBGC’s ability to estimate the would this computation be time
such information to the administrator impact of economic changes on the consuming. For instance, combining
within 120 days after the end of the plan financial status of the plans it insures, these durations into an aggregate
year. The current instructions for the and, by extension, on the future duration could be time consuming if the
Schedule A state that, if necessary financial status of the PBGC. plan has several bond portfolio
information is missing because of an Under this proposal, new questions managers.
insurer’s refusal to provide the would be added to the Schedule B that Schedule C: Compensation Received by
information, administrators should, to are designed to obtain a ’’look-through’’ Plan Service Providers
the extent possible, complete the allocation of plan investments in certain
The Department has been examining

Schedule A and file a timely return/ pooled investment funds for defined
issues regarding service provider
report noting the refusal and any benefit plans with 1,000 or more
deficiencies in the Schedule A. participants. The new questions would 8 The Private Pension Bulletin is available on-line
The 2004 ERISA Advisory Council obtain the percentage of assets held in at http://www.dol.gov/ebsa/PDF/
Working Group on Health and Welfare each of four categories—Stocks, Debt 2000pensionplanbulletin.PDF.
compensation from a number of from a party other than the plan or plan persons rendering services to plans, and
perspectives.9 Questions and issues sponsor. If a fiduciary to the plan or any not information on benefit payments by
relating to the appropriate manner and of an enumerated list of service the plan to participants and
scope of the reporting of service providers received, directly or beneficiaries.
provider compensation on the Schedule indirectly, $5,000 or more in total The proposal would change the
C have been raised by the ERISA compensation and also received more Schedule C instructions to make explicit
Advisory Council. See ERISA Advisory than $1,000 in compensation from a that, except to the extent not otherwise
Council Report of the Working Group on person other than the plan or plan excluded (e.g., non-employee
Plan Fees and Reporting on Form 5500 sponsor, then the Schedule C would compensation of less than $5,000 and
(Nov. 10, 2004) and the Government have to provide information identifying plan employee compensation of less
Accountability Office (See Private the payor of the compensation, the than $25,000 a year), compensation in
Pensions: Government Actions Could relationship or services provided to the connection with services rendered to
Improve the Timeliness and Content of plan by the payor, the amount paid, and the plan or their position with the plan
Form 5500 Pension Information, GAO– the nature of the compensation. The includes ‘‘float’’ or similar earnings on
05–491) (discussing fee disclosure enumerated service providers are plan assets or plan deposits that are
generally), as well as by Form 5500 contract administrator, securities retained by a service provider as part of
Annual Return/Report filers and service brokerage (stock, bonds, commodities), its compensation package.
providers. The Department has insurance brokerage or agent, custodial, Under the proposal, reportable
determined it is appropriate to modify consulting, investment advisory (plan or compensation would include brokerage
the Schedule C reporting requirements participants), investment or money commissions and fees charged to the
in an effort both to clarify the reporting management, recordkeeping, trustee, plan on purchase, sale, and exchange
requirements and to ensure that plan appraisal, or investment evaluation. transactions regardless of whether the
officials obtain the information they A new Part II for Schedule C would broker is granted discretion. As
need to assess the reasonableness of the provide a place for plan administrators brokerage fees and commissions may
compensation paid for services rendered to identify each fiduciary or service constitute a significant part of a plan’s
to the plan, taking into account revenue provider that failed or refused to annual expenses, the Department does
sharing and other financial relationships provide the information necessary to not believe that continuing the current
or arrangements and potential conflicts complete Part I of the Schedule C. exemption from the Schedule C
of interest that might affect the quality The proposed Schedule C reporting for such expenses is
of those services.10 requirements would raise the threshold appropriate. The Department believes
As proposed, the Schedule C would for reporting on non-fiduciary that an annual review of such expenses
employees of the plan from the current is part of a plan fiduciary’s on-going
consist of three parts. Part I of the
$1,000 per month to $25,000 per year. obligation to monitor service provider
Schedule C would require the
It would also revise the current arrangements with the plan. Requiring
identification of each person who
instructions to make clear that the the reporting of such information
received, directly or indirectly, $5,000
exception for reporting employees of the should emphasize that monitoring
or more in total compensation (i.e.,
plan sponsor or institutional service obligation.
money or anything else of value) in When a plan acquires a unified
providers does not apply if those
connection with services rendered to package or bundle of services from a
employees receive compensation in
the plan or their position with the plan provider, and the amount paid for the
connection with the plan or services
during the plan year. This requirement package or bundle reflects the amount
provided to the plan other than salary
would no longer be limited to the 40 from the plan sponsor or institutional paid for all services included within the
highest paid service providers. Filers service provider. package or bundle, direct compensation
also would have to indicate for all The Department is also proposing to would include only the aggregate
service providers whether the service update the ‘‘codes’’ for identifying amount paid by the plan to the provider
provider received any compensation services. It is expanding certain codes of the package or bundle of services. In
attributable to the person’s relationship and modifying others to reflect changes such cases, it would not be necessary to
with or services provided to the plan in the plan services industry and to break out or report amounts on a
9 In its Spring 2006 Semi-Annual Regulatory
provide greater clarity. It is also service-by-service basis. Similarly,
Agenda, the Department indicated that it is
eliminating the codes for medical and amounts paid by the provider of the
considering proposed rulemaking which would legal benefit providers to make clear bundled services to other service
amend the regulation setting forth the standards that self-insured plans need not report providers to the plan would not be
applicable to the exemption under ERISA section payments to persons who provide reported on Schedule C unless (1) the
408(b)(2) for contracting or making reasonable
arrangements with a party in interest for office
medical services or legal services to plan is also paying the provider directly
spaces for services (29 CFR 2550.408b–2). The participants and beneficiaries. Unlike for services in addition to those
amendment would ensure that plan fiduciaries are payments to other service providers included in the package or bundle, or
provided or have access to that information required to be reported on the Schedule (2) the recipient of such compensation
necessary to a determination whether an C, such payments by self-insured plans
arrangement for services is ‘‘reasonable’’ within the
is a fiduciary to the plan or one of the
meaning of the statutory exemption, as well as the to medical and legal service providers other listed service providers from
prudence requirements of ERISA section constitute benefit payments under the whom additional information is
404(a)(1)(B). This regulation is needed to eliminate plan. The Department notes that insured required to be reported where the
the current uncertainty as to what information plans are not required to report on the
relating to services and fees plan fiduciaries must
provider receives compensation in
obtain and service providers must furnish for Schedule C individual providers who excess of $1,000 from a person other
are paid by the insurance company for than the plan or plan sponsor.
purposes of determining whether a contract for

services to be rendered to a plan is reasonable. medical and legal services provided to To address possible burdens
10 See Staff Report Concerning Examinations of
participants and beneficiaries. In the associated with allocating such revenue-
Select Pension Consultants, issued on May 16,
2005, by the Office of Compliance Inspections and
Department’s view, the Schedule C was sharing income and third-party
Examinations, U.S. Securities and Exchange intended to capture information payments to individual plans, the
Commission. regarding payment of plan assets to Schedule C would provide that
‘‘indirect’’ compensation (i.e., amounts C/R had not been carried forward to the plans, one or two employers are
paid by a party other than the plan or Form 5500 Annual Return/Report as responsible for a large portion of the
plan sponsor) could be reported as an part of the restructuring of the form for funding. If these sponsors go out of
actual amount or an estimate of the the 1999 plan year. The Department has business or run into severe financial
compensation received during the now determined that requiring filers to difficulties, the plan’s funding can
reporting period. If any part of the respond to a modified version of this deteriorate rapidly, increasing the
compensation is an estimate, the question would provide the Department PBGC’s exposure. As a part of its single-
Schedule C will also require an with important information about plans employer monitoring activities (the
explanation of the formula used for with potentially serious management or Early Warning Program), the PBGC
calculating the payments. funding problems. The information follows the business transactions and
The third part of the Schedule C (Part would also provide participants and financial conditions of many
III) would be the current Part II of the beneficiaries with information that companies. When certain conditions are
Schedule C, used for reporting could alert them to potentially serious met, the PBGC contacts the company to
termination information on accountants problems with their plan. negotiate protections for plan
and enrolled actuaries. The proposal participants and the PBGC. Because the
would not alter these current Schedule I: Separate Disclosure of Fees
PBGC is unable to identify the major
requirements. Paid to Administrative Service
contributors to multiemployer plans, it
Providers
Schedule H and I: Compliance With cannot establish a similar monitoring
The Department is proposing to program for its multiemployer insurance
Blackout Notice Requirements enhance the disclosure requirements for program. Over the past several years, the
On January 24, 2003, the Department direct compensation paid by small plans financial condition of many
of Labor published final rules on the for administrative expenses, i.e., multiemployer plans has been
disclosure of blackout periods to professional and administrative salary, deteriorating. The PBGC believes it is
participants and beneficiaries. 68 FR fee, and commission payments. Small prudent to monitor those companies
3716. EBSA proposes adding questions plans currently file simplified financial that are major contributors to the
to Schedules H and I regarding whether information on Schedule I without multiemployer plans. To accomplish
a plan has had a blackout period during having to file the more detailed this, the PBGC must be able to identify
the plan year, and if so, whether it has Schedule C information on plan service these companies.
provided the notice required by statute providers. As described above, the The PBGC recognizes that the
and regulation. The proposal would Agencies developed an even more multiemployer plans most at risk when
require plan administrators to report on streamlined Short Form 5500 that small a major contributing employer
Schedule H or I, or the Short Form 5500, plans with secure and easily valued encounters financial difficulties are
as appropriate, whether there has been investment portfolios may use as their those plans that depend upon a few
a temporary suspension, limitation, or annual return/report. The proposed employers for a large portion of the
restriction lasting more than three Short Form 5500 requires filers to report plan’s funding. Accordingly, the new
consecutive business days of the rights administrative service fees separately requirement strikes a balance between
of participants or beneficiaries to direct from other expenses of operating the the burden that would be imposed on
or diversify assets credited to their plan. The Agencies are making a the plan by this information collection
accounts, to obtain loans from the plan, parallel change to the Schedule I for and the benefit to the PBGC by requiring
or to obtain plan distributions. If so, those small plans that are not eligible to the new information on contributions by
plan administrators will have to state file the Short Form 5500. This fee an employer only if that employer’s
whether participants have been information is currently required to be contributions constitute at least five
provided the required notice of this reported on the Schedule I as part of an percent of the total contributions for the
suspension period. There are an aggregate plan expense line item. The plan year. For these employers, the plan
estimated 655,000 defined contribution Agencies believe that having a separate would be required to report on Schedule
plans, approximately 400,000 of which line item for payments to professional R: (1) The name of the contributing
are wholly or partially participant- and administrative service providers employer; (2) the employer’s EIN; (3) the
directed. EBSA believes that will promote better awareness among dollar amount contributed; (4) the
incorporating a line item in the plan fiduciaries regarding these fee contribution rate; (5) the type of base
fiduciary compliance sections of the payments and will provide participants, units for the contribution; and (6) the
Form 5500 financial schedules beneficiaries, and government expiration date for the collective
regarding blackout periods and regulatory agencies with improved bargaining agreement pursuant to which
compliance with the blackout notice disclosure of these plan expenses. contributions are required to be made to
regulation will promote awareness the plan.
Schedule R: Contributors to
among the regulated community of the
Multiemployer Pension Plans E. Other Improvements and
blackout notice requirements, and will
give EBSA an objective tool to measure The PBGC seeks to have plan Clarifications of Existing Form 5500
its enforcement activities in the area. administrators identify major Reporting Requirements
contributing employers to The last category of revisions involves
Schedules H and I: Failure To Pay multiemployer defined benefit pension proposed amendments to the Form
Benefits When Due plans. The Form 5500 Annual Return/ 5500, individual schedules, and
The proposal would add to the Report lacks information describing the instructions to clarify and improve
Schedule H and Schedule I, also basis for employer contributions to existing reporting requirements.
included on the new Short Form 5500, multiemployer plans. This information
a compliance question that would is needed by the PBGC to assess the Form 5500: Addition of Question
require plan administrators to answer financial risk posed to multiemployer Seeking Total Number of Contributing
whether the plan has failed to pay any pension plans by the financial collapse Employers to Multiemployer Plans
benefits when due during the plan year. or withdrawal of one or more Currently, the Form 5500 Annual
A similar question on the Form 5500– contributing employers. For a number of Return/Report does not collect any
information that identifies the added these new feature codes partly in contributions, including examples of
employers participating in the response to the Reports of the ERISA formats for supplemental schedules that
approximately 10,000 multiemployer Advisory Council and the GAO, plan administrators and IQPAs could
plans currently in existence. The discussed previously, that noted that the use to meet those reporting and
Agencies do not have any information Form 5500 Annual Return/Report could disclosure obligations.
as to the number of individual be updated to better reflect the current The Department proposes modifying
employers who provide benefits to their plan and financial universe. The the Instructions to Schedule H, Line 4a
employees through such plans. Department seeks comments as to to require delinquent participant
Multiemployer plans are currently whether any additional feature codes contributions to be presented on a
required by the Department’s should be added to better describe the standardized supplemental schedule.
regulations to keep information on types of benefit and funding The proposed Schedule H, Line 4a—
participating employers on file and to arrangements used for defined benefit Schedule of Delinquent Participant
make such information available to pension plans, defined contribution Contributions would identify the total
participants on request. See 29 CFR pension plans, and welfare benefit participant contributions transferred
2520.102–3(b)(4). Accordingly, adding a plans. The Agencies also have late to the plan, the total that are
question to the Form 5500 asking the eliminated the feature codes for certain nonexempt prohibited transactions, and
number of participating employers in a types of plans that are not subject to the total contributions fully corrected
multiemployer plan would not create Title I of ERISA because they will not under the Voluntary Fiduciary
new record-keeping requirements. The be filing the Form 5500 with EFAST Correction Program (VFCP) 71 FR 20261
Agencies believe this information would under the proposed electronic filing and 20135 (Apr. 19, 2006). Those that
be useful to other governmental entities system. constitute nonexempt prohibited
and private firms that use the Form transactions would be broken down into
Schedules H and I: New Supplemental
5500 data for policy and research contributions not corrected,
Schedule for Line 4a of the Schedule H
purposes. contributions corrected outside of the
for Reporting Delinquent Participant
Form 5500: Improved Schedule Contributions VFCP, and contributions pending
Checklist correction in the VFCP. This
Beginning with the 2003 Form 5500 supplemental schedule is one of those
The Form 5500 includes a checklist of Annual Return/Report, information on already published on the Department’s
the various schedules that may be delinquent participant contributions Web site at http://www.dol.gov/ebsa/
required to be attached. In addition to must be reported only on Schedule H, faqs/faq_compliance_5500.html and can
revising the checklist to eliminate the Line 4a, or on Schedule I, Line 4a, and be viewed as part of the proposed forms
IRS-only Schedules, the Agencies have should not be reported on Schedule H, mark-ups displayed on the Department’s
also made other cosmetic changes to the Line 4d, on Schedule G, Part III, Web site.11 The Department specifically
presentation of the schedule checklist to Nonexempt Transactions, or on seeks comments from the accounting
improve it as a disclosure document for Schedule I, Line 4d. This change was profession as to whether this
participants, beneficiaries, and others. made to avoid double reporting of supplemental schedule should in fact be
The Agencies solicit comment on information on delinquent participant
made mandatory, whether the
whether and how the clarity and contributions and otherwise to simplify
Department should continue to allow
readability of the schedule checklist or the reporting requirements. In the case
filers to choose the format in which to
other presentation on the face of the of employee benefit plans subject to an
present the required information, or
Form 5500 could be improved. ERISA audit requirement, the
whether a different version of the
supplemental schedules referenced in
Form 5500: New Plan Characteristics supplemental schedule should be made
ERISA section 103(a)(3)(A) and 29 CFR
Code for Pension Plans mandatory.
2520.103–1(b) and 2520.103–2(b),
Under the current filing requirements, The Schedule H and I instructions for
including information on nonexempt
plans must include on the Form 5500 all Line 4a would also be revised to
prohibited transactions, are subject to
of the plan characteristics that apply to incorporate guidance included in FAQs
the IQPA audit. The IQPA must express
the plan from a list of codes included in on the Department’s website on
an opinion on whether the scheduled
the instructions. These ‘‘feature’’ codes including delinquent forwarding of
information is presented fairly in all
allow the Agencies to identify and participant loan repayments on line 4a.
material respects in relation to the basic
classify the universe of filers by their In Advisory Opinion 2002–02A (May
financial statements taken as a whole. In
major characteristics. The Agencies do 17, 2002), the Department stated that
that regard, the instructions state that
not currently collect any information as participant loan repayments paid to or
delinquent participant contributions
to the number of plans that provide for reported on Schedule H, Line 4a, should withheld by an employer for purposes
automatic enrollment or the number of be treated as part of the supplemental of transmittal to an employee benefit
plans that provide default investments schedules for purposes of the required plan are sufficiently similar to
in the event participants with the ability IQPA audit and opinion. The participant contributions to justify, in
to direct investments in their individual instructions also provide that, if the the absence of regulations providing
accounts fail to provide directions. The information contained on Schedule H, otherwise, the application of principles
Department has decided to add new Line 4a is not presented in accordance similar to those underlying the
plan feature codes for defined with the Department’s regulatory participant contribution regulation for
contribution pension plans with requirements, the IQPA report must purposes of determining when such
automatic enrollment features and make the appropriate disclosures in repayments become assets of the plan.
default investment provisions. The accordance with Generally Accepted Delinquent forwarding of participant
Department believes this information Auditing Standards (GAAS). In response loan repayments is eligible for
would be useful both to the Department to requests for guidance from some in 11 A similar addition would be made to the
and to other governmental and non- the accounting profession, the instructions for Line 4a of the Schedule I applicable
governmental organizations for policy Department posted on its Web site FAQs to small plans filers who are not eligible for the
and research purposes. The Department about reporting delinquent participant audit waiver.
correction under the VFCP and PTE funding amount reported will be met by certain reporting currently required of
2002–51 on terms similar to those that the funding deadline. The Agencies welfare plans. The Department believes
apply to delinquent participant generally seek input from the public as that retaining the current requirements
contributions. The Department advised to whether other technical or as they relate to funded welfare plans
filers in its FAQs that the Department conforming changes would further (i.e., those with assets held in trust) and
would not reject a Form 5500 Annual clarify or improve required reporting large fully insured plans, without
Return/Report based solely on the fact obligations for the Form 5500 Annual imposing new reporting burdens on all
that delinquent forwarding of Return/Report. welfare plans, best serves to balance the
participant loan repayments are needs of the Department and
F. Other Welfare Plan Issues
included on Line 4a of the Schedule H participants and beneficiaries and the
or Schedule I, provided that filers that In developing these proposed burden associated with the reporting
choose to include such participant loan revisions, the Department also requirements. Similarly, the Department
repayments on Line 4a use the same considered the ERISA Advisory believes that continuing the audit
supplemental schedule and IQPA Council’s, Report of the Working Group requirement for large funded welfare
disclosure requirements for the loan on Health and Welfare Form 5500 plans provides important protections to
repayments as for delinquent Requirements (Nov. 10, 2004). The participants and beneficiaries of those
transmittals of participant contributions. Department already has addressed plans, even when the trust principally
several of this Report’s serves as a conduit for the payment of
Schedule R: ESOP Questions Moved recommendations through benefits. Accordingly, the Department is
From Schedule E improvements in the instructions for the not proposing to change the application
In evaluating the consequences of 2005 Form 5500 Annual/Return Report. of the audit requirement to such plans.
removing the IRS-only schedules from Others are addressed by the proposed As noted above, the Department
the Form 5500 Return/Report, the form and instruction changes discussed already has taken steps to address some
Department determined that ESOP-filers above. of the issues raised by the Working
should continue to be asked the While the Department recognizes that Groups. It modified the 2005 Form 5500
following questions regarding the the current reporting framework does Annual Return/Report instructions by
operations and investments of the not capture information on the entire adding language regarding how to count
ESOP: (1) Whether any unallocated universe of welfare plans, the participants in a welfare plan, by
employer securities or proceeds from Department believes that generally providing guidance on how to
the sale of unallocated securities were retaining the current reporting determine the number of welfare plans
used to repay any exempt loan; (2) requirements is important for disclosure a sponsor has for annual reporting
whether the ESOP holds any preferred purposes for both the Department and purposes, and by including new
stock, and if so, whether the ESOP has for participants and beneficiaries in the language reflecting a recent advisory
an exempt loan with the employer as welfare plans that currently report. One opinion on fee and commission
lender that is part of a ‘‘back-to-back’’ suggestion of this Working Group was reporting by insurance companies for
loan—the repayment terms of the for the Department to consider purposes of Schedule A. The
employer loan to the ESOP are developing a separate Form 5500 Department invites comments and
substantially similar to the repayment Annual Return/Report just for welfare suggestions on what, if any, additional
terms of a loan to the employer from a plans. The Department, through its steps the Department could take to
commercial lender; and (3) whether the restructuring of the Form 5500 Annual clarify reporting rules for welfare plans.
ESOP holds any stock that is not readily Return/Report in 1999, and by
tradable on an established securities providing separate instructions for III. Regulations Relating to the
market. The Department believes these pension and welfare plans, already has Proposed Form
questions provide important limited the need to examine the form As noted above, certain amendments
information for investigators in and schedules to determine which to the annual reporting regulations are
reviewing the operations and activities questions and instructions are required necessary to accommodate some of the
of ESOPs and identifying potential for the type of plan filing. The proposed revisions to the forms. The
violations of the statute and regulations. Department also believes that Department is publishing separately
Public disclosure of this information considerations for having a separate today in the Federal Register proposed
would also serve as a deterrent to non- form for welfare plans will be less amendments to the Department’s annual
compliance with ESOP statutory duties. significant in a system where all filing reporting regulations. That document
is electronic. What will be significant in includes a discussion of the findings
Technical and Conforming Changes for that type of system is the instructions as required under sections 104 and 110 of
Forms and Instructions they relate to the data appropriate to ERISA that are necessary for the
Various technical and conforming each type of plan. In this regard, it Department to adopt the Form 5500
changes are being proposed to the forms should be noted, as discussed above, Annual Return/Report, if revised as
and instructions. For example, the that the Department has published the proposed herein, and the proposed
proposal would delete the optional line Electronic Filing Rule requiring that all Short Form 5500, as an alternative
for identifying the principal preparer of Form 5500 Annual Return/Reports be method of compliance, limited
the Form 5500. The Agencies added this filed electronically. Under any type of exemption, and/or simplified report
line item in 1999. Only a very small electronic system, we anticipate that under the reporting and disclosure
number of filers have provided this filers would need to access the requirements of Part 1 of Subtitle B of
optional information, and the Agencies instructions relevant only to their type Title I of ERISA.
have not been able to make systematic of plan, eliminating any potential
use of the data. Similarly, Schedule R confusion from determining in a unified Paperwork Reduction Act Statement
currently contains questions regarding form package which instructions are As part of continuing efforts to reduce
minimum required contributions for the relevant to the filer. paperwork and respondent burden, the
plan year, and the proposal would add The Working Group also suggested general public and Federal agencies are
a question on whether the minimum that the Department consider limiting invited to comment on proposed and/or
continuing collections of information in Comments should be sent to the activity is performed for any reason
accordance with the Paperwork Office of Information and Regulatory other than compliance with the
Reduction Act of 1995 (PRA 95) (44 Affairs, OMB, Room 10235, New applicable federal tax administration
U.S.C. 3506(c)(2)(A)). This helps to Executive Office Building, Washington, system or the Title I annual reporting
ensure that requested data will be DC 20503; Attention: Desk Officer for requirements, it was not counted as part
provided in the desired format, the Employee Benefits Security of the paperwork burden. For example,
reporting burden (time and financial Administration, Department of Labor. most businesses or financial entities
resources) will be minimized, collection Although comments may be submitted maintain, in the ordinary course of
instruments will be clearly understood, through September 19, 2006, OMB business, detailed accounts of assets and
and the impact of collection requests that comments be received liabilities, and income and expenses for
requirements on respondents is properly within 30 days of publication of the the purposes of operating the business
assessed. Currently, comments Notice of Proposed Forms Revision to or entity. These recordkeeping activities
concerning the proposed revision of the ensure their consideration. were not included in the calculation of
Form 5500 Annual Return/Report, PRA Addressee: Address requests for burden because prudent business or
pursuant to Part 1 of Subtitle B of Title copies of the ICR to Gerald B. Lindrew, financial entities normally have that
I and Title IV of ERISA and the Internal Office of Policy and Research, U.S. information available for reasons other
Revenue Code are being solicited. A Department of Labor, Employee Benefits than federal tax or Title I annual
copy of the Information Collection Security Administration, 200 reporting. Only time for gathering and
Request (ICR) may be obtained by Constitution Avenue, NW., Room N– processing information associated with
contacting the person listed in the PRA 5718, Washington, DC 20210. the tax return/annual reporting systems,
Addressee section below. Telephone: (202) 693–8410; Fax: (202) and learning about the law, was
The Department has submitted a copy 219–4745. These are not toll-free included. In addition, an activity is
of the proposed forms revisions to the numbers. counted as a burden only once if
Office of Management and Budget Type of Review: Revision of a performed for both tax and Title I
(OMB) in accordance with 44 U.S.C. currently approved collection. purposes. The Agencies also have
3507(d) for its review of the Agencies: Employee Benefits Security designed the instruction package for the
Department’s information collection. Administration (OMB Control No. Form 5500 Series so that filers generally
The IRS and the PBGC intend to submit 1210–0110); Internal Revenue Service will be able to complete the Form 5500
separate requests for OMB review and (OMB Control No. 1545–0710); Pension Annual Return/Report by reading the
approval based upon the final forms Benefit Guaranty Corporation (OMB instructions without needing to refer to
revisions. Of particular interest are Control No. 1212–0057). the statutes or regulations. The
comments that: Title: Form 5500 Series. Agencies, therefore, have included in
• Evaluate whether the proposed Affected Public: Individuals or their PRA calculations a burden for
collection of information is necessary households; Business or other for-profit; reading the instructions and find there
for the proper performance of the Not-for-profit institutions. is no recordkeeping burden attributable
functions of the Agencies, including Form Number: DOL/IRS/PBGC Form to the Form 5500 Annual Return/Report.
whether the information will have 5500 and Schedules. The comments are solicited on
Total Respondents: The total number whether or not any recordkeeping
practical utility;
of annual Form 5500 filers will be beyond that which is usual and
• Evaluate the accuracy of the approximately 833,000. customary is necessary to complete the
estimate of the burden of the proposed Total Responses: See ‘‘Total Form 5500 Annual Return/Report.
collection of information, including the Respondents’’ Above. Comments are also solicited on whether
validity of the methodology and Frequency of Response: Annually. the Form 5500 Annual Return/Report
assumptions used; Estimated Total Burden Hours: 2.3 instructions are generally sufficient to
• Enhance the quality, utility, and million. enable filers to complete the Form 5500
clarity of the information to be Estimated Time per Response, Annual Return/Report without needing
collected; and Estimated Burden Hours, Total Annual to refer to the statutes or regulations.
• Minimize the burden of the Burden: See below for each Agency.
collection of information on those who Total Annualized Capital/Startup Paperwork and Respondent Burden
are to respond, including through the Costs: $0. Estimated time needed to complete
use of appropriate automated, Total Burden Cost (Operating and the forms listed below reflects the
electronic, mechanical, or other Maintenance): $754 million. combined requirements of the IRS, the
technological collection techniques or Total Annualized Costs: $754 million. Department, and the PBGC. The times
other forms of information technology, The Agencies’ burden estimation will vary depending on individual
e.g., permitting electronic submission of methodology excludes certain activities circumstances. The estimated average
responses. from the calculation of ‘‘burden.’’ If the times are:
Pension Welfare
Large Small Large Small
Form 5500 ........................................................ 1 hr., 55 min .............. 1 hr., 7 min ................ 1 hr., 38 min .............. 1 hr., 5 min.
Sch A ............................................................... 1 hr., 48 min .............. 55 min ....................... 8 hr., 31 min .............. 2 hr., 17 min.
Sch B ............................................................... 6 hr., 51 min .............. 31 min.
Sch C ............................................................... 1 hr., 35 min .............. .................................... 56 min.

Sch D ............................................................... 10 hr .......................... 10 hr.
Sch G ............................................................... 11 hr., 58 min ............ .................................... 6 hr., 28 min.
Sch H ............................................................... 8 hr., 26 min .............. .................................... 3 hr., 35 min.
Sch I ................................................................. .................................... 1 hr., 33 min .............. .................................... 1 hr., 33 min.
Pension Welfare
Sch R ............................................................... 1 hr., 4 min ................ 31 min.

Short Form ....................................................... .................................... 2 hr., 5 min ................ .................................... 2 hr., 5 min.
The aggregate hour burden for the $754 million annually. The cost burden There is no separate PBGC entry on the
Form 5500 Annual Return/Report reflects filing services purchased by chart because, as explained below, its
(including schedules and short form) is filers. Presented below is a chart share of the paperwork burden is very
estimated to be 2.3 million hours showing the total hour and cost burden small relative to that of the IRS and the
annually. The hour burden reflects of the revised Form 5500 Annual Department.
filing activities carried out directly by Return/Report separately allocated
filers. The cost burden is estimated to be across the Department and the IRS.
Pension plans Welfare plans Total

Agency Total
Large Small Large Small Large Small
DOL ................................................................... Hours 000s ......... 1,437 158 266 2 1,703 159 1,862
$MM .................... $428 $59 $121 $1 $549 $60 $608
IRS .................................................................... Hours 000s ......... 226 152 29 1 255 154 409
$MM .................... $72 $63 $4 >$.5 $76 $64 $140
The paperwork burden allocated to Schedule B, and a portion of Schedule Burden is: 4,000 hours and $5 million
the PBGC includes a portion of the R. The PBGC’s Estimated Share of Total dollars per year.
general instructions, basic plan Form 5500 Annual Return/Report BILLING CODE 4510–29–P
identification information, a portion of
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BILLING CODE 4510–29–C Specific Changes company that failed to provide the
Appendix C—Description of Changes to information necessary to complete Schedule
Form 5500
A and the information that was not provided
Existing Form 5500 • Signature lines will be changed to reflect by the insurance company.
General Changes to Form 5500 and shift to electronic filing; plan administrators
still will be required to maintain a manually Schedule B
Schedules
signed copy with the plan’s records. New Line 12 will be added that provides
Appearance of check boxes and line items
• Separate signature line will be added for as follows:
may be changed in order to reflect electronic
DFEs. 12 If the total participant count on
input format. Dates and line numbering will
• Line 5 (Preparer information) will be Schedule B, line 2(b)(1)(4) is 1,000 or more,
be changed to reflect plan year and insertions
eliminated. then answer questions 12a and 12b.
and deletions throughout. Line titles may be
• New Line 7 will be added to request total a Enter percentage of plan assets held as:
changed to provide for fewer or additional
entries to reflect changed appearance and
number of contributing employers to Stock ll% Debt ll% Real Estate ll%
multiemployer plan. Other ll%
electronic data entry on the Form 5500 and • List of Schedules will be modified to b For the debt securities, provide the
all Schedules. Instructions for schedules and eliminate references to schedules being
line items being eliminated will also be Macaulay duration for all debt securities and
eliminated. the percentage held as (see instructions):
eliminated. Conforming changes to titles and
line items changed in the forms will be made Schedule A Macaulay Duration .................... ll.ll
in the instructions. • Minor non-substantive changes will be Government Debt ................... ll.ll
To enable filers to better evaluate the made to language of lines to make questions Investment Grade Corporate
proposed changes, the Department is making clearer. Debt ..................................... ll.ll
available on its Web site at http:// • Line 2(b) entry will be changed to High-Yield Corporate Debt .... ll.ll
www.dol.gov/ebsa, handwritten mark-ups of ‘‘Amount of sales and base commissions

Schedule C
the existing Form 5500 and Schedules to paid’’
show the changes proposed. Copies of the • Line 2 (c) entry will be changed to ‘‘Fees Existing Part I will be deleted; new Part II
mark-ups may also be obtained by calling the and other commissions paid’’ will be added; existing Part II will be
EBSA’s Public Disclosure Room at • New Part IV will be added to enable plan renumbered Part III.
EN21JY06.024</GPH>
1.866.444.EBSA (3272). administrator to identify any insurance New Part I and II will be as follows:
Part I—Service Provider Compensation 1. EIN – – loan part of a ‘‘back-to-back’’ loan? (See
Information (See Instructions) 2. Address and Phone Numberllllll instructions for definition of ‘‘back-to-
Line 1. The information required by this Part ( ) – Ext. back’’ loan.) b Yes b No
must be completed, in accordance with the Schedule H 12 Does the ESOP hold any stock that is not
instructions, for each person receiving, readily tradable on an established
Part IV will be changed as follows: securities market? b Yes b No
directly or indirectly, $5,000 or more in total • Title will be changed to ‘‘Compliance
compensation (i.e., money or anything else of • New Part V will be added as follows:
Questions.’’ General instructions will be
value) in connection with services rendered modified to note that MTIAs, 103–12IEs, and Part V Contributing Employer Information for
to the plan or their position with the plan GIAs will not complete new lines 4m and 4n Multiemployer Defined Benefit Pension
during the plan year. and that 103–12IEs and MTIAs also will not Plans
(a) Name llllllllllllllll complete new Line 4l. List each employer required to contribute an
(b) Enter EIN or, if reported person does not • Line 4a will be modified to read as annual amount equal to or greater than 5%
have an EIN, address and telephone number follows: ‘‘Was there a failure to transmit to of all annual contributions to the plan
1. EIN – – the plan any participant contributions within (measured in dollars). (See instructions).
the time period described in 29 CFR 2510.3– Complete as many entries as needed to
2. Address and Phone Number llllll
102? (See Instructions and DOL’s Voluntary report all employers required to be listed.
( ) – Ext. Fiduciary Correction Program).’’ This will
(c) Enter Code(s) for relationship or services a Name of contributing employer llll
conform the text in Line 4a to the same
provided to the plan (see instructions) b EIN lllllllllllllllll
question on the new proposed Short Form
(d) Relationship to employer, employee c Dollar Amount Contributed llllll
5500.
d Contribution Rate llllllllll
organization, or person known to be a party- • New Lines 4l–4m will be added as
in-interest. llllll e Contribution Base Unit Measure (Check
follows:
(e) Total amount received (see instructions) Applicable Measure):
Æ 4l Has the plan failed to provide any Hourly l Weekly l Unit of Product l
1. $ lllllllllllllllllll benefit when due under the plan? Yesl
2. Is the amount entered in element (d)(l) an Other (Specify): l
Nol Amount l.l f CBA Expiration Date (mm/dd/yyyy) ll
estimate? Yes No Æ 4m If this is an individual account plan,
3. If applicable, describe formula for was there a blackout period? (see Appendix D—Description of Proposed
calculating payment(s) llll instructions and 29 CFR 2520.101–3) Changes to Existing Form 5500
(f) Did the person identified in element (a) YeslNo l Instructions
(above) receive during the plan year Æ 4n If 4m was answered ‘‘Yes,’’ did the plan
compensation (money or anything else of administrator comply with the blackout General Changes
value) from a source other than the plan or period notice requirements in 29 CFR All instructions regarding ‘‘hand print’’
plan sponsor in connection with the person’s 2520.101–3? Yesl Nol and ‘‘machine print’’ and paper filings will
position with the plan or services provided be eliminated, as will be instructions as to
to the plan? Yes No Schedule I
how to file using the original EFAST system.
(g) If the answer to (f) is ‘‘Yes,’’ enter the • New Line 2h will be added to conform Instructions will be updated to describe the
following information for each source from Schedule I to new Short Form, and ‘‘total mechanics of electronic filing and the
whom the person identified in element (a) expenses’’ description will be modified to EFAST2 processing system. Appropriate date
received $1,000 or more in compensation if reflect addition of new entry: changes, table of contents changes, and other
the person is a fiduciary to the plan or Æ 2h Administrative service providers non-substantive changes will be made. Cross-
provides one or more of the following (salaries, fees, and commissions). references to the Short Form instructions will
services to the plan— contract administrator, • Part II will be changed as follows: be included as appropriate. Instructions
securities brokerage (stock, bonds, Æ Title changed to ‘‘Compliance Questions.’’ regarding plans that only filed the Form 5500
commodities), insurance brokerage or agent, Æ New Lines 4l-ndash;4m are added as for Title II purposes, and not Title I purposes
custodial, consulting, investment advisory follows: will be eliminated.
(plan or participants), investment or money • 4l Has the plan failed to provide any To enable filers to better evaluate the
management, recordkeeping, trustee, benefit when due under the plan? Yesl proposed changes, the Department is making
appraisal, or investment evaluation. NolAmount l.l available on its Web site at
(1) Name and EIN of source from whom • 4m If this is an individual account plan, http://www.dol.gov/ebsa, handwritten mark-
compensation was received was there a blackout period? (see ups of the existing Instructions to the Form
(payor)llllll – instructions and 29 CFR 2520.101–3) 5500 and Schedules to show the changes
(2) Enter Code(s) for relationship or services YeslNo l proposed.
provided by the payor to the plan (see • 4n If 4m was answered ‘‘Yes,’’ did the plan
instructions) administrator comply with the blackout Specific Changes Using Format of Existing
(3) Amount paid by the payor (see period notice requirements in 29 CFR Instructions
instructions) 2520.101–3? Yesl Nol A new general section describing
(A) $llll Schedule R electronic filing will be inserted:
(B) Is the amount entered in element (3)(A)
• New Line 7 will added: Electronic Filing Requirement
an estimate? Yes No
• Will the minimum funding amount Under the computerized ERISA Filing
(C) If applicable, describe formula for
reported on line 6c be met by the funding Acceptance System (EFAST), you must file
calculating payment(s)
deadline? Yes l No l N/A l
lllllllllllllllllllll your 2008 Form 5500 electronically. You
• Current Part IV Coverage will be deleted. may file your 2008 Form 5500 on-line, using
(4) Describe nature of compensation reported
• New Part IV will be added as follows: EFAST’s web-based filing system, or you may
in (g)(3) (see instructions)
lllllllllllllllllllll Part IV ESOPs (See Instructions) If this is not file through an EFAST-approved vendor.
a plan described under Section 409(a) or Detailed information on electronic filing is
Part II. Service Providers Who Fail or Refuse 4975(e)(7) of the Internal Revenue Code, available at (insert web address). For
to Provide Information skip this part. telephone assistance, call the EFAST Help
Line 2. Provide, to the extent possible, the 10 Were unallocated employer securities or Line at 1–866–463–3278. The EFAST Help
following information for each fiduciary or proceeds from the sale of unallocated Line is available Monday through Friday
service provider who failed or refused to securities used to repay any exempt loan? from 8 a.m. to 8 p.m., Eastern Time.
provide the information necessary to b Yes b No [CAUTION] Annual reports filed under
complete Part I of this Schedule. 11 a Does the ESOP hold any preferred Title I of ERISA must be made available by
(a) Name llllllllllllllll stock? b Yes b No plan administrators to plan participants and
(b) Enter EIN or, if reported person does not b If the ESOP has an outstanding exempt by the Department to the public pursuant to
have an EIN, address and telephone number loan with the employer as lender, is such ERISA sections 104 and 106. Even though the
Form 5500 must be filed electronically, the with separate collective bargaining principal are received. The weights are the
administrator must keep a copy of the Form agreements) that have the same nine-digit amounts of the payments discounted by the
5500, including schedules and attachments, employer identification number (EIN) must yield-to-maturity of the bond.
with all required manual signatures on file as be aggregated and counted as a single When calculating the distribution of debt
part of the plan’s records and must make a employer for this purpose. securities, any corporate debt that has not
paper copy available on request to List of plan characteristic codes will be been rated should be included in the High-
participants, beneficiaries, and the modified as follows: Yield Corporate Debt category. Foreign debt
Department of Labor as required by section Codes 2L and 2M—reference to Limited should be allocated to the appropriate
104 of ERISA and 29 CFR 2520.103–1. Pension Plan reporting is eliminated. Codes category as if it were debt issued by U.S.
Answer all questions with respect to the 3A and 3G are eliminated. corporations or government entity.
plan year unless otherwise explicitly stated New Codes 2S and 2T are added: The Instructions for Schedule C will be
in the instructions or on the form itself. 2S Plan provides for automatic enrollment modified as follows:
Therefore, responses usually apply to the in plan that has employee contributions The existing general instructions and
year entered at the top of the first page of the deducted from payroll. instructions for Part I will be eliminated. The
form. 2T Total or partial participant-directed proposed new general instructions and
Your entries will be initially screened. account plan—plan uses default investment instructions for the revised Part I and new
Your entries must satisfy this screening in account for participants who fail to direct Part II of Schedule C will be as follows:
order to be initially accepted as a filing. Once assets in their account.
initially accepted, your form may be subject The Schedule A Instructions will be Who Must File
to further detailed review, and your filing changed as follows: Schedule C (Form 5500) must be attached
may be rejected based upon this further The ‘‘Important Reminder’’ regarding the to a Form 5500 filed for a large pension or
review. To reduce the possibility of insurance company obligation to provide welfare benefit plan, a MTIA, 103–12IE, or
correspondence and penalties: information will be deleted. GIA, to report information concerning service
• Complete all lines on the Form 5500 Instructions for the new proposed Part IV providers. For more information on MTIAs,
unless otherwise specified. Also will be added: 103–12IEs, and GIAs see the instructions for
electronically attach any applicable Direct Filing Entities on pages xx of the Form
schedules and attachments. Part IV—Provision of Information
5500 Instructions.
• Do not enter ‘‘N/A’’ or ‘‘Not Applicable’’ The insurer (or similar organization) is Check the Schedule C box on the form
on the Form 5500 or Schedules unless required to provide the plan administrator 5500 (Part II, line 10b(4)) if a Schedule C is
specifically permitted. ‘‘Yes’’ or ‘‘No’’ with the information needed to complete the attached to the Form 5500. Multiple
questions on the forms and schedules cannot return/report, pursuant to ERISA section Schedule C entries must be used (if
be left blank, but must be marked either 103(a)(2). If you do not receive this necessary) to report the required information.
‘‘Yes’’ or ‘‘No,’’ and not both. information in a timely manner, contact the Lines A, B, C, and D. This information
The Form 5500, Schedules, and insurer (or similar organization). If should be the same as reported in Part II of
attachments are open to public inspection, information is missing on Schedule A (Form the Form 5500 to which this Schedule C is
and the contents are public information 5500) due to a refusal to provide information, attached. You may abbreviate the plan name
subject to publication on the Internet. Do not check ‘‘Yes’’ on line 10 and enter a (if necessary) to fit in the space provided.
enter social security numbers in response to description of the information not provided Do not use a social security number in line
questions asking for an EIN. Because of on line 11. D in lieu of an EIN. The Schedule C and its
privacy concerns, the inclusion of a social The Schedule B Instructions will be attachments are open to public inspection,
security number on the Form 5500 or on a changed as follows: and the contents are public information and
schedule or attachment that is open to public The instructions for Line 1d(2)(a) will be are subject to publication on the Internet.
inspection may result in the rejection of the modified to eliminate discussion of the Because of privacy concerns, the inclusion of
filing. EINs may be obtained by applying for special rule under Code section a social security number on this Schedule C
one on Form SS–4, Application for Employer 412(l)(7)(C)(i). or any of its attachments may result in the
Identification Number. You can obtain Form Instructions for the new line 12 will be rejection of the filing.
SS–4 by calling 1–800–TAX–FORM (1–800– added as follows: EINs may be obtained by applying for one
829–3676) or at the IRS Web Site at Line 12. Line 12 must be filed by all on Form SS–4, Application for Employer
www.irs.gov. The EBSA does not issue EINs. defined benefit pension plans (except DFEs) Identification Number. You can obtain Form
• Who Must File with 1,000 or more participants at the SS–4 by calling 1–800–TAX–FORM (1–800–
Æ This section will be modified to beginning of the plan year as shown in line 829–3676) or at the IRS Web Site at
eliminate paragraph 6, requiring certain 2(b)(1)(4) of the Schedule B. www.irs.gov. The EBSA does not issue EINs.
foreign plans to file the Form 5500 based Line 12a. Show the beginning of year
solely on whether the contributions are distribution of assets for the categories Instructions for Part I
deducted on a U.S. tax return. shown. These percentages should reflect the Part I must be completed to report all
• Do Not File A Form 5500 For A Pension total assets held in stocks, debt instruments service providers receiving, directly or
Benefit Plan That Is Any Of The Following (bonds), real estate, or other asset classes, indirectly, $5,000 or more in compensation
Æ This section will be modified to regardless of how they are listed on the for all services rendered to the plan, MTIA,
eliminate paragraph 6, referring to ‘‘qualified Schedule H. For example, assets held in 103–12IE, or GIA during the plan or DFE year
foreign plans’’ under Code section 404A, and master trusts should be disaggregated into the except:
replacing it with the following: ‘‘A pension four asset components and properly 1. Employees of the plan whose only
benefit plan that is maintained outside the distributed. They should not be listed under compensation in relation to the plan was less
United States primarily for the benefit of ‘‘Other’’ unless the trust contains no stocks, than $25,000 for the plan year;
persons substantially all of whom are bonds, or real estate holdings. The same 2. Employees of the plan sponsor or other
nonresident aliens.’’ methodology should be used in business entity where the plan sponsor or
Changes to Line by Line Instructions will disaggregating trust assets as are used when business entity was reported on the Schedule
be made as follows: disclosing the allocation of plan assets on the C as a service provider, provided the
sponsor’s 10-K filings to the Securities and employee did not separately receive
Form 5500 Exchange Commission. REITs should be compensation in relation to the plan; and
Instructions for the new line 7 will be listed with stocks, while real estate limited 3. Persons whose only compensation in
added: partnerships should be included in the Real relation to the plan consists of insurance fees
Line 7. For multiemployer plans, enter the Estate category. and commissions listed in a Schedule A filed
total number of employers that made Line 12b. Report the Macaulay duration for for the plan.
contributions to the plan for any part of the the entire Debt portfolio. The Macaulay For purposes of this Schedule, reportable
2007 plan year. Any two or more duration is a weighted average of the number compensation includes money or any other
contributing entities (e.g., places of business of years until each interest payment and the thing of value (for example, gifts, awards,
trips) received by a person who is a service businesses (whether incorporated or 37 Employee (plan sponsor)
provider in connection with that person’s unincorporated). See ERISA section 3(9). 99 (Other)
position with the plan or services rendered Either the cash or accrual basis may be Element (d). Enter relationship to
to the plan. Examples of indirect used for the recognition of transactions employer, employee organization, or person
compensation include: finders’ fees, reported on the Schedule C as long as you known to be a party-in-interest, for example,
placement fees, commissions on investment use one method consistently. employee of employer, vice-president of
products, transaction-based commissions, employer, union officer, affiliate of plan
sub-transfer agency fees, shareholder serving Specific Instructions
recordkeeper, etc.
fees, 12b–1 fees, soft-dollar payments, and Line 1—Service Provider Compensation Element (e). Enter the total amount of
float income. Also, brokerage commissions or Information—List each person receiving, direct and indirect compensation received.
fees (regardless of whether the broker is directly or indirectly, $5,000 or more in total Indicate in the boxes provided whether the
granted discretion) are reportable whether or compensation (i.e., money or any other thing amount entered includes an estimate. If the
not they are capitalized as investment costs. of value) in connection with services amount or part of the amount entered
In the case of service provider rendered to the plan or their position with includes an estimate, describe the formula
arrangements where one person offers a the plan during the plan year. Start with the used for calculating the estimated payments.
bundle of services priced to the plan as a most highly compensated and end with the Caution: Do not report the same
package rather than on a service-by-service lowest compensated. Enter in element (a) the compensation twice on the Schedule C filed
basis, generally only the person offering the person’s name and complete elements (b) for the plan and again on the Schedule C
bundled service package should be identified through (g) as specified below. Use as many filed for an MTIA or 103–12IE in which the
in Part I, except that investment service entries as necessary to list all service plan participates. Plan filers must include in
providers must be separately identified if providers. Element (e) the plan’s share of compensation
their compensation in the bundled fee Element (b). Enter the EIN for the person. paid during the year to an MTIA trustee or
arrangement is set on a per transaction basis, If the name of an individual is entered in other persons providing services to the MTIA
e.g., brokerage fees. If, however, the person element (a), the EIN to be entered in element or 103–12IE, if such compensation is not
providing services is a fiduciary to the plan (b) should be the EIN of the individual’s subtracted from the total income of the MTIA
or provides one or more of the following employer. If the person does not have an EIN, or 103–12IE in determining the net income
services to the plan—contract administrator, you may enter the person’s address and (loss) reported on the MTIA’s or 103–12IE’s
securities brokerage (stock, bonds, telephone number. Do not use a social Schedule H, line 2k. MTIA and 103–12IE
commodities), insurance brokerage or agent, security number in lieu of an EIN. The Schedule C filers must include compensation
custodial, consulting, investment advisory Schedule C and its attachments are open to
(plan or participants), investment or money for services paid by the MTIA or 103–12IE
public inspection and are subject to during its fiscal year to the MTIA trustee and
management, recordkeeping, trustee, publication on the Internet. Because of
appraisal, or investment evaluation, such persons providing services to the MTIA or
privacy concerns, the inclusion of a social 103–12IE if such compensation is subtracted
person must be separately identified security number on this Schedule C or any
regardless of whether the payment received from the total income in determining the net
of its attachments may result in the rejection income (loss) reported by the MTIA or 103–
by such service provider is only as part of a of the filing.
bundle of services priced to the plan as a 12IE on Schedule H, line 2k.
Element (c). Select from the list below and Element (f). You must indicate, by
package. Also, if a person is providing enter all codes that describe the nature of
services directly to the plan, as well as part checking ‘‘Yes’’ or ‘‘No,’’ whether the person
services provided to the plan or the position identified in element (a) received during the
of a bundle of services, that person must be with the plan. If more than one code applies,
separately identified on Schedule C. plan year consideration (money or anything
enter the primary codes first. Complete as else of value) from a source other than the
Include in the compensation reported the many entries as necessary to list all
amount of consideration received by the plan or plan sponsor in connection with the
applicable codes. Do not list PBGC or IRS as
service provider attributable to the plan or person’s position with the plan or services
a service provider on Part I of Schedule C.
DFE filing the Form 5500, not the aggregate provided to the plan. Do not leave element
amount received in connection with several Service Provider Codes (f) blank.
plans or DFEs. If, however, reportable 10 Accounting (including auditing) Element (g). If the answer to (f) is ‘‘Yes,’’
compensation is due to a person’s position 11 Actuarial and the person identified in element (a) is a
with or services rendered to more than one 12 Contract Administrator fiduciary to the plan or provides one or more
plan or DFE, the total amount of the 13 Administration of the following services to the plan—
consideration received generally should be 14 Brokerage (real estate) contract administrator, securities brokerage
reported on the Schedule C of each plan or 15 Brokerage (stocks, bonds, commodities) (stock, bonds, commodities), insurance
DFE unless the consideration can reasonably 16 Computing, tabulating, data processing, brokerage or agent, custodial, consulting,
be allocated to services performed for the etc. investment advisory (plan or participants),
separate plans or DFEs. For example, if an 17 Consulting (general) investment or money management,
investment advisor working for multiple 18 Consulting (pension) recordkeeping, trustee, appraisal, or
pension plans and other non-plan clients 19 Custodial (other than securities) investment evaluation—enter the requested
receives a gift valued in excess of $1,000 20 Custodial (securities) information for each source other than the
from a securities broker in whole or in part 21 Insurance agents and brokers plan or plan sponsor from whom the person
because of the investment advisor’s 22 Investment advisory and evaluations received $1,000 or more in consideration.
relationship with plans as potential (participants)
Part II. Service Providers Who Fail or Refuse
brokerage clients, the full dollar value of the 23 Investment advisory and evaluations
To Provide Information
gift would be reported on the Schedule C of (plan)
all plans for which the investment advisor 24 Investment management Line 2. Provide, to the extent possible, the
performed services. On the other hand, if a 25 Money management requested identifying information for each
securities broker received incentive 26 Legal fiduciary or service provider who failed or
compensation from an investment provider 27 Named fiduciary refused to provide any of the information
based on amount or volume of business with 28 Printing and duplicating necessary to complete Part I of this Schedule.
the broker’s clients, the Schedule C of each 29 Recordkeeper The Schedule D Instructions will be
plan could report a proportionate allocation 30 Trustee (individual) changed as follows:
of the incentive compensation attributable to 31 Trustee (business) A statement will be added to advise that
the plan. In such cases, any reasonable 32 Trustee (discretionary) DFEs must complete Part II to identify
method of allocation may be used provided 33 Trustee (directed) participating plans even if those plans are
that the allocation method is disclosed to the 34 Pension insurance advisor filing the Form 5500–SF and not the Form
plan administrator. 35 Valuation services (appraisals, asset 5500 with Schedule D.
The term ‘‘persons’’ on the Schedule C valuations, etc.) The Schedule H Instructions will be
instructions includes individuals, trades and 36 Employee (plan) changed as follows:
• Line 2i(1) and 2i(4) instructions changed • The Line 4a Instructions are changed to can be reported on Line 4d. See Advisory
to have reporting for fees and expenses for add the following language permitting Opinion 2002–02A, available at http://
corporate trustees and individual trustees, reporting delinquent participant loans on www.dol.gov/ebsa.
including reimbursement of expenses line 4a and requiring filers to use the Line 4a Schedule. Attach a Schedule of
associated with trustees, such as lost time, following supplemental Schedule if they Delinquent Participant Contributions using
respond ‘‘yes’’ to line 4a:
seminars, travel, meetings, etc., on line 2i(1) the format below if you entered ‘‘Yes.’’ If you
Participant loan repayments paid to and/or
instead of 2i(4). choose to include participant loan
withheld by an employer for purposes of
• General instructions for lines 4a through transmittal to the plan that were not repayments on Line 4a, you must apply the
new line 4n are modified to indicate that transmitted to the plan in a timely fashion same supplemental schedule and IQPA
MTIAs, 103–12IEs, and GIAs do not complete may be reported on Line 4a in accordance disclosure requirements to the loan
new lines 4m or 4n and MTIAs and 103– with the reporting requirements that apply to repayments as apply to delinquent
12IEs also do not complete new line 4l. delinquent participant contributions or they transmittals of participant contributions.
2008 FORM 5500 LINE 4a.—SCHEDULE OF DELINQUENT PARTICIPANT CONTRIBUTIONS

Total that constitute nonexempt prohibited transactions
Participant contributions Total fully corrected under
transferred late to plan Contributions corrected Contributions pending cor- VFCP and PTE 2002–51
Contributions not corrected outside VFCP rection in VFCP
• Instructions will be added for the new Line 4n. If there was a blackout period, did Do not include in this line amounts paid
lines 4l, 4m, and 4n as follows: you provide the required notice not less than to plan employees to perform administrative
Line 4l. You must check ‘‘Yes’’ if any 30 days nor more than 60 days in advance services.
benefits due under the plan were not timely of restricting the rights of participants and Line 2i. Other expenses (paid and/or
paid or not paid in full. Include in this beneficiaries to change their plan payable) include other administrative and
amount the total of any outstanding amounts investments, obtain loans from the plan, or miscellaneous expenses paid by or charged to
that were not paid when due in previous obtain distributions from the plan? See 29 the plan, including among others, office
years that have continued to remain unpaid. CFR 2520.101–3 for specific notice supplies and equipment, telephone, postage,
Line 4m. Check ‘‘Yes’’ if there was a requirements and for exceptions from the rent and expenses associated with the
‘‘blackout period.’’ A blackout period is a notice requirement. Answer ‘‘no’’ if notice ownership of a building used in operation of
temporary suspension of more than three was not provided even if the plan met one the plan.
consecutive business days during which of the exceptions to the notice requirement. • The Line 4a Instructions will be changed
participants or beneficiaries of a 401(k) or The Schedule I Instructions will be to add the following language permitting
other individual account pension plan were changed as follows: filers to report delinquent participant loan
unable to, or were limited or restricted in • The line 2h and 2i Instructions will be
repayments on line 4a and to require filers
their ability to, direct or diversify assets changed to conform to the Instructions for
to use the following supplemental Schedule
credited to their accounts, obtain loans from the proposed Form 5500–SF:
if they respond ‘‘yes’’ to line 4a:
the plan, or obtain distributions from the Line 2h. Administrative service providers
plan. A ‘‘blackout period’’ generally does not (salaries, fees, and commissions) include the Participant loan repayments paid to and/or
include a temporary suspension of the right total fees paid (or in the case of accrual basis withheld by an employer for purposes of
of participants and beneficiaries to direct or plans, costs incurred during the plan year but transmittal to the plan that were not
diversify assets credited to their accounts, not paid as of the end of the plan year) by transmitted to the plan in a timely fashion
obtain loans from the plan, or obtain the plan for, among others: may be reported on Line 4a in accordance
distributions from the plan if the temporary 1. Salaries to employees of the plan; with the reporting requirements that apply to
suspension is: (1) Part of the regularly 2. Fees and expenses for accounting, delinquent participant contributions or they
scheduled operations of the plan that has actuarial, legal and investment management, can be reported on Line 4d. See Advisory
been disclosed to participants and investment advice, and securities brokerage Opinion 2002–02A, available at
beneficiaries; (2) due to a qualified domestic services; www.dol.gov.ebsa.
relations order (QDRO) or because of a 3. Contract administrator fees; Line 4a Schedule. Attach a Schedule of
pending determination as to whether a 4. Fees and expenses for corporate trustees Delinquent Participant Contributions using
domestic relations order is a QDRO; (3) due and individual trustees, including the format below if you entered ‘‘Yes’’ on
to an action or a failure to take action by an reimbursement for travel, seminars, and Line 4a and you are checking ‘‘No’’ on Line
individual participant or because of an action meeting expenses; 4k because you are not claiming the audit
or claim by someone other than the plan 5. Fees and expenses paid for valuations waiver for the plan. If you choose to include
regarding a participant’s individual account; and appraisals of real estate and closely held participant loan repayments on Line 4a, you
or (4) by application of federal securities securities; must apply the same supplemental schedule
laws. For more information, see the 6. Fees for legal services provided to the and IQPA disclosure requirements to the loan
Department of Labor’s regulation at 29 CFR plan (do not include legal services as a repayments as apply to delinquent
2520.101–3 (available at www.dol.gov/ebsa). benefit to plan participants). transmittals of participant contributions.
2008 FORM 5500 LINE 4a.—SCHEDULE OF DELINQUENT PARTICIPANT CONTRIBUTIONS

Total that Constitute Nonexempt Prohibited Transactions Total Fully Corrected
Participant Contributions Under VFCP and PTE
Transferred Late to Plan Contributions Not Cor- Contributions Corrected Contributions Pending Cor- 2002–51
rected Outside VFCP rection in VFCP
• The Instructions for line 4k will be • The general instructions will be updated a welfare benefit plan, a defined contribution
updated to indicate that a model notice that to explain how Schedule R now also applies pension plan or another defined benefit
plans can use to satisfy the enhanced SAR to ESOPs. pension plan.
requirements to be eligible for the audit • Instructions will be deleted for old Part Line 13d. Contribution Rate. Enter the
waiver is made available as an appendix to IV, Coverage, and instructions will be added employer’s contribution rate per contribution
29 CFR 2520.104–46 under the proposed for new Part IV, line 11b as follows: base unit (e.g., if the contribution rate is
regulations published simultaneously with Line 11b. A loan is a ’’back-to-back loan’’ $xx.xx per covered hour worked, enter
this Notice. if the following requirements are satisfied: $xx.xx). If the employer’s contribution rate
• Instructions will be added for the new 1. The loan from the employer corporation changed during the plan year, enter the last
lines 4l, 4m, and 4n as follows: to the ESOP qualifies as an exempt loan contribution rate in effect for the plan year.
Line 4l. You must check ‘‘Yes’’ if any under Department regulations at 29 CFR If the employer uses different contribution
benefits due under the plan were not timely 2550.408b–3 and under Treasury Regulation rates for different classifications of
paid or not paid in full. Include in this sections 54.4975–7 and 54.4975–11; and employees or different places of business,
amount the total of any outstanding amounts 2. The repayment terms of the loan from complete separate entries for each
that were not paid when due in previous the sponsoring corporation to the ESOP are contribution rate.
years that have continued to remain unpaid. substantially similar to the repayment terms Line 13e. Contribution Base Units. Check
Line 4m. Check ‘‘Yes’’ if there was a of the loan from the commercial lender to the the contribution base unit on which the
‘‘blackout period.’’ A blackout period is a sponsoring employer. contribution rate is based. If the contribution
temporary suspension of more than three Instructions will be added for new Part V, rate is not measured on an hourly, weekly,
consecutive business days during which line 13 as follows: or unit-of-production basis, check ‘‘other’’
participants or beneficiaries of a 401(k) or
Part V Contributing Employer Information and indicate the basis of measurement. If you
other individual account pension plan were
for Multiemployer Defined Benefit Pension entered more than one contribution rate for
unable to, or were limited or restricted in
Plans an employer in line 13d, show the applicable
their ability to, direct or diversify assets
Line 13 should be completed only by contribution base unit for each contribution
credited to their accounts, obtain loans from
multiemployer defined benefit pension plans rate.
the plan, or obtain distributions from the
plan. A ‘‘blackout period’’ generally does not that are subject to the minimum funding Line 13f. Collective Bargaining Agreement
include a temporary suspension of the right standards (see Code section 412 and Part 3 Expiration Date. Enter the date on which the
of participants and beneficiaries to direct or of Title I of ERISA). Enter the information on employer’s collective bargaining agreement
diversify assets credited to their accounts, Lines 13a through 13f for any employer that expires. If the employer has more than one
obtain loans from the plan, or obtain contributed five (5) percent or more of the collective bargaining agreement requiring
distributions from the plan if the temporary plan’s total contributions for the 2008 plan contributions to the plan, enter the expiration
suspension is: (1) Part of the regularly year. The employers should be listed in date of the agreement that provided for the
scheduled operations of the plan that has descending order according to the dollar largest dollar amount contributed by the
been disclosed to participants and amount of their contributions to the plan. employer for the plan year.
beneficiaries; (2) due to a qualified domestic Complete as many entries as are necessary to Statutory Authority
relations order (QDRO) or because of a list all employers that contributed five (5)
pending determination as to whether a percent or more of the plan’s contributions. Accordingly, pursuant to the authority in
domestic relations order is a QDRO; (3) due Line 13a. Enter the name of the sections 101, 103, 104, 109, 110 and 4065 of
to an action or a failure to take action by an contributing employer to the plan. ERISA and section 6058 of the Code, the
individual participant or because of an action Line 13b. Enter the EIN number of the Form 5500 Annual Return/Report and the
or claim by someone other than the plan contributing employer to the plan. Do not instructions thereto are proposed to be
regarding a participant’s individual account; enter a social security number in lieu of an amended as set forth herein, including the
or (4) by application of federal securities EIN. The Form 5500 is open to public addition of the proposed Short Form 5500.
laws. For more information, see the inspection, and the contents are public Signed at Washington, DC, this 13th day of
Department of Labor’s regulation at 29 CFR information and are subject to publication on July, 2006.
2520.101–3 (available at www.dol.gov/ebsa). the Internet. Because of privacy concerns, the Ann C. Combs,
Line 4n. If there was a blackout period, did inclusion of a social security number on this Assistant Secretary, Employee Benefits
you provide the required notice not less than line may result in the rejection of the filing. Security Administration, U.S. Department of
30 days nor more than 60 days in advance EINs may be obtained by applying for one Labor.
of restricting the rights of participants and on Form SS–4, Application for Employer
beneficiaries to change their plan Identification Number. You can obtain Form Carol D. Gold,
investments, obtain loans from the plan, or SS–4 by calling 1–800–TAX–FORM (1–800– Director, Employee Plans, Tax Exempt and
obtain distributions from the plan? See 29 829–3676) or at the IRS Web Site at http:// Government Entities Division, Internal
CFR 2520.101–3 for specific notice www.irs.gov. The EBSA does not issue EINs. Revenue Service.
requirements and for exceptions from the Line 13c. Dollar Amounts Contributed. Vincent K. Snowbarger,
notice requirement. Answer ‘‘no’’ if notice Enter the total dollar amount contributed to Acting Executive Director, Pension Benefit
was not provided even if the plan met one the plan by the employer for all covered Guaranty Corporation.
of the exceptions to the notice requirement. workers in all locations for the plan year. Do
The Schedule R Instructions will be not include the portion of an aggregated [FR Doc. 06–6329 Filed 7–20–06; 8:45 am]
modified as follows: contribution that is for another plan, such as BILLING CODE 4510–29–P
41392 Federal Register / Vol. 71, No. 140 / Friday, July 21, 2006 / Proposed Rules
(6) The number of requests for records on the past experience of the agency, to Attorney General an annual report
received by the agency and the number comply with different types of requests; covering each of the categories of
of requests the agency processed; (10) The number of full-time staff of records to be maintained in accordance
(7) The median number of days taken the agency devoted to the processing of with paragraph (a) of this section, for
by the agency to process different types requests for records under this section; the previous fiscal year. A copy of the
of requests; and report will be available for public
(11) The total amount expended by inspection and copying at the OSHRC
(8) The total amount of fees collected the agency for processing these requests.
by the agency for processing requests; (b) The FOIA Disclosure Officer shall FOIA Reading Room, and a copy will be
(9) The average amount of time that annually, on or before February 1 of accessible through OSHRC’s Web site at
the agency estimates as necessary, based each year, prepare and submit to the http://www.oshrc.gov.
APPENDIX A TO PART 2201.—SCHEDULE OF FEES

Type of fee Amount of fee
Threshold Amount (Amount below which fees will not be assessed) ..... $10.
Search and Review Hourly Fees:
Clerical (GS–9 and below) ................................................................ $23.
Professional (GS–10 through GS 14) ............................................... $46.
Managerial (GS–15 and above) ........................................................ $76.
Duplication cost per page ......................................................................... $0.25.
Computer printout copying fee ................................................................. $0.40.
Searches of computerized records .......................................................... Actual cost to the Commission, but shall not exceed $300 per hour, in-
cluding machine time and the cost of the operator and clerical per-
sonnel.
Certification Fee ....................................................................................... $35 per authenticating affidavit or declaration. (Note: Search and re-
view charges may be assessed in accordance with the rates listed
above.)
[FR Doc. E6–11574 Filed 7–20–06; 8:45 am] update the annual reporting forms to FOR FURTHER INFORMATION CONTACT:
BILLING CODE 7600–01–P reflect current issues and agency Elizabeth A. Goodman or Michael Baird,
priorities. The regulatory amendments Office of Regulations and
thus would, upon adoption, apply for Interpretations, Employee Benefits
DEPARTMENT OF LABOR the reporting year for which the Security Administration, U.S.
electronic filing requirement is Department of Labor, (202) 693–8523
Employee Benefits Security implemented. The proposed regulatory (not a toll-free number).
Administration amendments will affect the financial
SUPPLEMENTARY INFORMATION:
and other information required to be
29 CFR Part 2520 reported and disclosed by employee A. Background
RIN 1210–AB06 benefit plans filing the Form 5500
Annual Return/Report of Employee Under Titles I and IV of ERISA, and
Annual Reporting and Disclosure Benefit Plan under Part 1 of Subtitle B the Internal Revenue Code (Code), as
of Title I of ERISA. amended, pension and other employee
AGENCY: Employee Benefits Security
benefit plans are generally required to
Administration, Labor. DATES: Written comments must be file annual returns/reports concerning,
ACTION: Proposed rule. received by the Department of Labor on among other things, the financial
or before September 19, 2006. condition and operations of the plan.
SUMMARY: This document contains
proposed amendments to Department of ADDRESSES: Comments should be Filing the Form 5500 ‘‘Annual Return/
Labor (Department) regulations relating addressed to the Office of Regulations Report of Employee Benefit Plan,’’
to annual reporting and disclosure and Interpretations, Employee Benefits together with any required attachments
requirements under Part 1 of Subtitle B Security Administration (EBSA), Room and schedules (Form 5500 Annual
of Title I of the Employee Retirement N–5669, U.S. Department of Labor, 200 Return/Report) generally satisfies these
Income Security Act of 1974, as Constitution Avenue, NW., Washington, annual reporting requirements. The
amended (ERISA or Act). The proposed DC 20210. Attn: Form 5500 Regulation Form 5500 Annual Return/Report is the
amendments contained in this Revisions (RIN 1210–AB06). Comments primary source of information
document are necessary to conform the also may be submitted electronically to concerning the operation, funding,
annual reporting and disclosure e-ori@dol.gov or by using the Federal assets, and investments of pension and
regulations to proposed revisions to the eRulingmaking Portal http:// other employee benefit plans. In
Form 5500 Annual Return/Report of www.regulations.gov (follow addition to being an important
Employee Benefit Plan forms and instructions for submission of disclosure document for plan
instructions. The proposed changes to comments). EBSA will make all participants and beneficiaries, the Form
the Form 5500 and implementing comments available to the public on its 5500 Annual Return/Report is a
rmajette on PROD1PC65 with PROPOSAL
regulatory amendments are intended to Web site at http://www.dol.gov/ebsa. compliance and research tool for the
facilitate the transition to an electronic The comments also will be available for Department and a source of information
filing system, separately proposed at 70 public inspection at the Public and data for use by other federal
FR 51542 (August 30, 2005), reduce and Disclosure Room, N–1513, EBSA, U.S. agencies, Congress, and the private
streamline annual reporting burdens, Department of Labor, 200 Constitution sector in assessing employee benefit,
especially for small businesses, and Avenue, NW., Washington, DC 20210. tax, and economic trends and policies.
VerDate Aug<31>2005 14:43 Jul 20, 2006 Jkt 208001 PO 00000 Frm 00017 Fmt 4702 Sfmt 4702 E:\FR\FM\21JYP1.SGM 21JYP1
Federal Register / Vol. 71, No. 140 / Friday, July 21, 2006 / Proposed Rules 41393
B. Discussion of the Proposed Revisions described in the proposed regulation at Accordingly, under the proposal, the
to Part 2520 § 2520.103–1(c)(2)(iii). A detailed following schedules will no longer be
description of the proposed Form 5500– required to be filed as part of the Form
1. Section 2520.103–1
SF and a facsimile of the form is in the 5500 Annual Return/Report: Schedule E
The Department of Labor Notice of Proposed Forms Revisions (ESOP Annual Information), Schedule P
(Department) annual reporting being published concurrently in today’s (Annual Return of Fiduciary of
regulations, including § 2520.103–1, are Federal Register. Substantially all of the Employee Benefit Trust), and Schedule
promulgated under the provisions of information required to be reported by SSA (Annual Registration Statement
ERISA that authorize the creation of employee benefit plans on the proposed Identifying Separated Participants With
limited exemptions and simplified Short Form 5500 currently is included Deferred Vested Benefits). The IRS,
reporting and disclosure for welfare in that information required to be however, has advised the Department
plans under ERISA section 104(a)(3), reported as part of the Form 5500 that it intends that plan administrators,
simplified annual reports under ERISA Annual Return/Report under the employers, and certain other entities
section 104(a)(2)(A) for pension plans simplified reporting options presently that are subject to filing and reporting
that cover fewer than 100 participants, available to small plans. The proposal requirements under the Code will have
and alternative methods of compliance would not eliminate the existing to continue to satisfy any applicable
for all pension plans under ERISA simplified reporting options for small requirements in accordance with IRS
section 110(a). Various changes are plans but, rather, would add the Short revenue procedures, regulations,
being proposed to the Form 5500 Form 5500 as another simplified publications, forms, and instructions. In
Annual Return/Report and its reporting option for eligible small plans. that regard, the IRS has independently
instructions in a Notice of Proposed The Internal Revenue Service (IRS) eliminated the Schedule P from the
Form Revisions published today in the has advised the Department that, 2006 Form 5500 in anticipation of the
Federal Register. To accommodate although there are no mandatory transition to a wholly electronic filing
those form and instruction changes, the electronic filing requirements for the environment. Further, as described
regulatory amendments to 29 CFR Form 5500 under the Code or the elsewhere in this document, the
2520.103–1 are being proposed to regulations issued thereunder, to ease Department is proposing to move to the
update the references to the annual the burdens on plans that are not subject Schedule R three questions on ESOP
report to reflect the new structure and to Title I of ERISA but that file the Form information formerly reported on the
components of the Form 5500 Annual 5500–EZ to satisfy the annual reporting Schedule E, and the IRS has advised the
Return/Report. and filing obligations imposed by the Department that it does not anticipate
The following subsections outline Code, the IRS is proposing to permit requiring separate filings by ESOPs on
major changes to the Form 5500. A more certain Form 5500–EZ filers to satisfy the remaining questions from the
comprehensive discussion of the form the requirement to file the Form 5500– Schedule E. The IRS is evaluating the
and instructions changes is in the EZ with the IRS by filing the proposed information collected on Schedule SSA,
above-referenced Notice of Proposed Short Form 5500 electronically through and considering whether other existing
Forms Revisions. Facsimiles of the the EFAST processing system. information collections could be used in
proposed form revisions and proposed Therefore, under the IRS’ proposal, place of the Form 5500 Annual Return/
form instructions can be viewed on the Report.
certain Form 5500–EZ filers will be
EBSA’s Web site at http://www.dol.gov/
provided both electronic and paper (c) Schedule A (Insurance Information)
ebsa.1 To avoid unnecessary
filing options. The electronic option
duplication, only a general summary of Schedule A must be attached to the
will allow 5500–EZ filers to complete
the form and instruction changes is Form 5500 Annual Return/Report for an
and electronically file with EFAST
included in this notice as background ERISA-covered plan if any pension or
selected information on the Short Form
for the required cost/benefit and welfare benefits under the plan are
5500. 5500–EZ filers will also be able to
regulatory analysis discussions. For a provided by, or if the plan holds any
choose instead to file a Form 5500–EZ
comprehensive discussion of form and investment contracts with, an insurance
on paper with the IRS.2
instruction changes, see the Notice of company or other similar organization.
Proposed Forms Revisions published (b) Removal of Internal Revenue Although the proposal would retain
concurrently in today’s Federal Service-Only Schedules From the Form most of the Schedule A data
Register. 5500 Annual Return/Report substantially unchanged, the
(a) Short Form 5500 (Eligible Small Plan Under the proposal the Form 5500 Department is proposing to add a line
Filers) Annual Return/Report will no longer item to give administrators a specific
include any of the schedules from the space on the Schedule A to report the
A new two-page Form 5500 Annual failure by an insurance carrier to
Return/Report of Employee Benefit current Form 5500 Annual Return/
Report that are required only for the provide necessary information. Certain
Plan—the Form 5500–SF (Short Form other technical changes are being
5500)—is being proposed in an effort to IRS. This will effectuate the adoption of
a wholly electronic filing requirement proposed to the Schedule A form and
streamline the reporting requirements instructions to improve Schedule A as
for certain small pension and welfare for the Form 5500 Annual Return/
Report given the current limitations on a tool for disclosure of insurance fees
plans (generally, plans with fewer than and commissions.
100 participants) that have investment the IRS’s authority to mandate
portfolios in which their assets are held electronic filing of certain tax returns. (d) Schedule B (Actuarial Information)
by regulated financial institutions and 2 Under the voluntary electronic filing option, Schedule B is required for defined
the investments have a readily 5500–EZ filers filing an amended return for a plan benefit pension plans subject to the
determinable fair market value as year must file the amended return electronically minimum funding standards (see Code
using the Form 5500–SF if they initially filed section 412 and Part 3 of Title I of
1 Paper copies of the proposed form revisions and electronically for the plan year and must file with
proposed instructions may be obtained by the IRS using the paper Form 5500–EZ if they filed
ERISA). The Pension Benefit Guaranty
telephoning 1–866–444–EBSA (3272) (this is a toll- for plan year with the IRS on a paper Form 5500– Corporation (PBGC) proposes adding
free number). EZ. questions to the Schedule B designed to
obtain a ‘‘look-through’’ allocation of providers, including, among others, Line 4a of Schedule H and I relating to
plan investments in certain pooled investment managers, consultants, delinquent participant contributions.
investment funds for certain very large brokers, and trustees, as well as all other
2. Section 2520.104–44
defined benefit plans. Under the fiduciaries.
proposal, defined benefits plans with Section 2520.104–44 and the current
(f) Schedule R (Retirement Plan Form 5500 Annual Return/Report
more than 1,000 participants would be
Information) instructions provide for limited
required to breakout the percentage of
total plan assets held as ‘‘stock,’’ ‘‘debt,’’ In light of the proposed removal of the reporting for pension plans exclusively
‘‘real estate,’’ and ‘‘other.’’ The Schedule E (ESOP Annual Information), using a tax deferred annuity
underlying investments in master trusts, certain questions from the Schedule E arrangement under Code section
common or collective trusts, pooled are being incorporated into the 403(b)(1), custodial accounts for
separate accounts, and other pooled Schedule R in order to continue to regulated investment company stock
investment vehicles, would be required collect certain information regarding under Code section 403(b)(7), or a
to be broken out and could not be ESOPs as part of the Form 5500 Annual combination of both. Under the
treated merely as ‘‘other,’’ regardless of Return/Report. In addition, proposal, the exemption in § 2520.104–
how they are listed on Schedule H. For multiemployer defined benefit pension 44(b)(3) would be eliminated, with the
investments in ‘‘debt,’’ plans would be plans would have to provide a list result that Code section 403(b) pension
required to provide the ‘‘Macaulay identifying each employer contributing plans subject to Title I would be treated
duration’’ and break out the percentages an annual amount equal to or greater the same as any other Title I pension
held as government debt, investment- than five percent of all annual plan for purposes of the annual
grade corporate debt, and high-yield contributions to the plan (measured in reporting requirements under Title I of
corporate debt. dollars) and setting forth (1) the name of ERISA. With the growth in the size and
the contributing employer; (2) number of Code section 403(b)
(e) Schedule C (Service Provider employer’s employer identification arrangements, and the advent of Code
Information) number (EIN); (3) dollar amount section 401(k) plans, the Code 403(b)
Schedule C must be attached to the contributed; (4) contribution rate; (5) arrangements have become more like
Form 5500 Annual Return/Report filed whether the contribution base unit Code section 401(k) plans. In this
by large plan filers to report any person measure was hourly, weekly, unit of regard, the IRS has undertaken to
who rendered services to the plan that product, or other; and (6) expiration update certain of its regulations. See 69
received directly or indirectly $5,000 or date for the collective bargaining FR 67075, 67076 (November 16, 2004).
more in compensation from the plan agreement pursuant to which For those section 403(b) plans that are
during the plan year, and to report contributions are required to be made to subject to Title I of ERISA, the
terminated accountants or actuaries. the plan. Department has detected violations in a
Consistent with recommendations of the high percentage of its investigations of
(g) Technical and Conforming Changes
ERISA Advisory Council Working Code section 403(b) plans. The
for Forms and Instructions
Groups and the Government predominant issue has been improper
Accountability Office (GAO), EBSA has Various other technical and handling of employee contributions.
concluded that more information should conforming changes are being proposed The Department believes that these
be disclosed on the Form 5500 Annual as part of the restructuring of the Form developments warrant amending the
Return/Report regarding plan fees and 5500 Annual Return/Report. Several of annual reporting requirements to put
expenses. See ERISA Advisory Council the more significant changes include: (1) Code section 403(b) plans on par with
Report of the Working Group on Plan Revision of the instructions for the Form other ERISA-covered pension plans.
Fees and Reporting on Form 5500 5500 Annual Return/Report and Small Code section 403(b) plans
(November 10, 2004) (available on the development of instructions for the generally would be 100 percent invested
Internet at: http://www.dol.gov/ebsa/ Short Form 5500 to reflect the new in eligible assets for purposes of filing
publications) and the Government structure of the reports and electronic the proposed Short Form 5500.
Accountability Office (See Private filing requirements; (2) addition of
questions regarding compliance with 3. Section 2520.104–46
Pensions: Government Actions Could
Improve the Timeliness and Content of the Department’s blackout notice In accordance with the Department’s
Form 5500 Pension Information, GAO– regulation in 29 CFR 2510.101–3; (3) authority under section 104(a)(2)(A) and
05–491) (available on the Internet at: addition of a compliance question on 104(a)(3) of ERISA, the Department has
http://www.gao.gov). EBSA’s proposal whether the plan failed to pay benefits adopted, at 29 CFR 2520.104–41,
would continue to limit Schedule C when due under the plan; (4) expansion simplified annual reporting
reporting to large plan filers and would of the use of codes to report plan feature requirements for pension and welfare
retain the $5,000 reporting threshold, information on pension and welfare benefit plans with fewer than 100
but would revise the Schedule C and benefit plans; (5) elimination of the participants. In addition, the
accompanying instructions to clarify the optional entry of the name and the EIN Department, at 29 CFR 2520.104–46, has
requirements regarding reporting of of the preparer; (6) requiring prescribed for such small plans a waiver
direct and indirect compensation (i.e., administrative expenses to be reported from the requirements of section
money or anything else of value) separately from other expenses on the 103(a)(3)(A) to engage an IQPA and to
received during the plan year in Schedule I; (7) addition of a question on include the opinion of the accountant as
connection with services rendered to whether any minimum funding amount part of the plan’s annual report. The
the plan or the person’s position with reported for a pension plan will be met waiver of the IQPA requirements for
the plan. Also, a new section would be by the funding deadline; and (8) pension plans was conditioned, among
added requiring that the source and adoption of a standard format for use in other requirements, on enhanced
nature of compensation in excess of connection with an independent disclosure in the Summary Annual
$1,000 received from parties other than qualified public accountant (IQPA) Report (SAR) provided to participants
the plan or the plan sponsor be rendering an opinion on the and beneficiaries. In that regard, the
disclosed for certain key service supplemental schedule information on Department prepared a model notice
that plans could use to satisfy the and disclosure requirements would be facilitates reporting, eliminates
enhanced SAR disclosure conditions. adverse to the interests of plan duplicative reporting requirements, and
That model notice has been available at participants in the aggregate. simplifies the content of the annual
the EBSA’s Web site at http:// For purposes of Title I of ERISA, the report in general. The Form 5500
www.dol.gov/ebsa. In order to provide filing of a completed Form 5500 Return/ Annual Return/Report, under the
plan administrators with additional Report, including the filing of the proposed revision, including the
access to the model notice and facilitate proposed Short Form 5500, in proposed Short Form, is intended to
compliance with the audit waiver and accordance with the instructions and further reduce the administrative
Short Form 5500 eligibility conditions, related regulations, generally would burdens and costs attributable to
the Department is proposing to add the constitute compliance with the limited compliance with the annual reporting
model notice as an appendix to exemption and alternative method of requirements.
§ 2520.104–46. compliance in 29 CFR 2520.103–1(b). Taking into account the above, the
The findings required under ERISA Department has determined that
4. Section 2520.104b–10 sections 104(a)(3) and 110 relating to the application of the statutory annual
Section 104(b)(3) of ERISA provides use of the proposed revised Form 5500 reporting and disclosure requirements
in part that, each year, administrators Annual Return/Report, including the without the availability of the Form
must furnish to participants and proposed Short Form 5500, as 5500 Annual Return/Report, including
beneficiaries receiving benefits under a alternative methods of compliance, the proposed Short Form 5500, would
plan materials that fairly summarize the simplified report, and limited be adverse to the interests of
plan’s annual report. Section 2520.104b- exemption from the reporting and participants in the aggregate. The
10 sets forth the requirements for the disclosure requirements of part 1 of proposed revised Form 5500 Annual
SAR and prescribes formats for such Title I of ERISA are set forth below. Return/Report provides for the reporting
reports. The amendments being In proposing revisions to the Form and disclosure of basic financial and
proposed do not include any change to 5500 Annual Return/Report and the other plan information described in
the SAR requirements. However, in amendments in this proposed section 103 of ERISA in a uniform,
order to facilitate compliance with the rulemaking, the Department has efficient, and understandable manner,
SAR requirement for Short Form 5500 attempted to balance the needs of thereby facilitating the disclosure of
filers, the Department is updating its participants, beneficiaries, and of the such information to plan participants
cross-reference guide to correspond to Department to obtain information and beneficiaries.
the line items of the SAR to the relevant necessary to protect ERISA rights and Finally, the Department has
line items on the Short Form 5500. The interests with the needs of determined under section 104(a)(3) of
cross-reference guide, as before, would administrators to minimize costs ERISA that a strict application of the
continue to be an appendix to attendant with the reporting of statutory reporting requirements,
§ 2520.104b–10. information to the federal government. without taking into account the
The Department makes the following proposed revisions to the Form 5500
C. Findings on the Revised Form 5500
findings under sections 104(a)(3) and Annual Return/Report and the proposed
Annual Return/Report (including Short
110 of the Act with regard to the use of Short Form 5500, would be
Form 5500) as a Limited Exemption and
the revised Form 5500 Annual Return/ inappropriate in the context of welfare
Alternative Method of Compliance
Report as a simplified report, alternative plans for the same reasons discussed
Section 104(a)(2)(A) of the Act method of compliance, and limited
authorizes the Secretary of Labor above (i.e., the streamlined form reduces
exemption pursuant to 29 CFR filing burdens without impairing
(Secretary) to prescribe by regulation 2520.103–1(b).
simplified reporting for pension plans enforcement, research, and policy
The use of the proposed revised Form
that cover fewer than 100 participants. needs, while at the same time providing
5500 Annual Return/Report, including
Section 104(a)(3) authorizes the adequate disclosure to participants and
the proposed Short Form 5500, is
Secretary to exempt any welfare plan beneficiaries).
consistent with the purposes of Title I
from all or part of the reporting and of ERISA and provides adequate D. Regulatory Impact Analysis
disclosure requirements of Title I of disclosure to participants and
ERISA or to provide simplified Executive Order 12866 Statement
beneficiaries and adequate reporting to
reporting and disclosure if the Secretary the Secretary. While the information Under Executive Order 12866, the
finds that such requirements are that would be required to be reported on Department must determine whether the
inappropriate as applied to such plans. or in connection with the revised Form regulatory action is ‘‘significant’’ and
Section 110 permits the Secretary to 5500 Annual Return/Report and the therefore subject to the requirements of
prescribe for pension plans alternative proposed Short Form 5500 deviates, as the Executive Order and subject to
methods of complying with any of the before, in some respects, from that review by the Office of Management and
reporting and disclosure requirements if delineated in section 103 of the Act, the Budget (OMB). Under section 3(f) of
the Secretary finds that: (1) The use of information essential to ensuring Executive Order 12866, the order
the alternative method is consistent adequate disclosure and reporting under defines a ‘‘significant regulatory action’’
with the purposes of Title I of ERISA, Title I is required to be included on or as an action that is likely to result in a
provides adequate disclosure to plan as part of the Form 5500 Annual Return/ rule (1) having an annual effect on the
participants and beneficiaries, and Report, as proposed to be revised, and economy of $100 million or more, or
provides adequate reporting to the the proposed Short Form 5500. adversely and materially affecting a
Secretary; (2) application of the The use of Form 5500 Annual Return/ sector of the economy, productivity,
statutory reporting and disclosure Report, as revised, or the proposed competition, jobs, the environment,
requirements would increase costs to Short Form 5500 will relieve plans public health or safety, or State, local or
the plan or impose unreasonable subject to the annual reporting tribal governments or communities (also
administrative burdens with respect to requirements from increased costs and referred to as ‘‘economically
the operation of the plan; and (3) the unreasonable administrative burdens by significant’’); (2) creating serious
application of the statutory reporting providing a standardized format that inconsistency or otherwise interfering
with an action taken or planned by requirements without sacrificing the reporting requirements, and simplifies
another agency; (3) materially altering quality of the information collected. the content of the annual report in
the budgetary impacts of entitlement As described in the preamble to the general.
grants, user fees, or loan programs or the Department’s proposal to require Moreover, the Department believes
rights and obligations of recipients electronic filing of the Form 5500 (70 FR that the revisions to the Form 5500
thereof; or (4) raising novel legal or 51542) (E-Filing Proposal), the Annual Return/Report implemented by
policy issues arising out of legal Department is in the process of creating these proposed regulations, as compared
mandates, the President’s priorities, or a fully electronic filing system to receive to the existing form and schedules, will
the principles set forth in the Executive the annual reports filed by employee both reduce the cost of reporting, on
Order. benefit plans. In addition, as noted aggregate and for a large majority of
Pursuant to the terms of the Executive above, the Department has received affected plans, and enhance the
Order, it has been determined that this reports from the GAO and the ERISA protection of ERISA rights.
regulatory action will have an annual Advisory Council that suggest the need
Regulatory Alternatives
effect on the economy of more than for some substantive changes to the
annual reporting forms and the Executive Order 12866 directs Federal
$100 million. Therefore, this action is Agencies promulgating regulations to
reporting regulations. The Department,
‘‘economically significant’’ and subject evaluate regulatory alternatives. The
in coordination with the IRS, and the
to OMB review under section 3(f)(4) of Department has concluded that, in
PBGC (Agencies), also conducted a
Executive Order 12866. The Department connection with its proposal to move to
thorough review of the content
accordingly has undertaken to assess the a wholly electronic filing environment
requirements for the Form 5500. The
costs and benefits of this regulatory for employee benefit plan annual
Agencies believe the proposed
action in satisfaction of the applicable reports, form revisions and
regulatory and form changes, in
requirements of the Executive Order. implementing regulatory changes
conjunction with adoption of the
In accordance with OMB Circular A– electronic filing system, will should be made to facilitate the
4 (available at http:// substantially reduce plan transition to an electronic filing system,
www.whitehouse.gov/omb/circulars/ administrators’ reporting compliance reduce and streamline annual reporting
a004/a-4.pdf), Table 1 below depicts an burdens and also enhance the utility burdens, especially for small businesses,
accounting statement showing the net and accessibility of reported and update the annual reporting forms
annual cost reduction associated with information to the government, to reflect current issues and agency
the provisions of this proposed rule. participants and beneficiaries, and priorities.
The Department believes that some others. In developing the forms revisions and
employee benefit plans will see a The Form 5500 Annual Return/Report implementing regulatory changes, the
decrease in costs and others might see serves as the primary source of Department was informed by
an increase in costs due to this proposed information concerning the operation, recommendations made by GAO and the
rule. Further information about the funding, assets, and investments of ERISA Advisory Council and conducted
amount of increase and decrease in pension and other employee benefit a thorough-going review of the current
costs for particular plan types is plans. The Form 5500 Annual Return/ regulations and the scope of information
displayed in the cost section later on in Report is an important disclosure collected, which included consideration
this document. On aggregate, the document for participants and of alternative methods of reaching its
Department estimates a cost reduction beneficiaries, an enforcement and goals. The Department’s consideration
of up to $174 million in the first year. research tool for the Department, and a included, for example, different
source of information and data for use approaches to eligibility for the Short
TABLE 1.—ACCOUNTING STATEMENT: by other federal agencies, Congress, and Form 5500, (see discussion in preamble
ESTIMATED COST REDUCTION FROM the private sector in assessing employee to the Notice of Proposed Forms
THE CURRENT REPORTING REQUIRE- benefit, tax, and economic trends and
Revisions under the heading ‘‘Short
Form 5500 as New Simplified Report for
MENTS TO THE PROPOSED 2008 RE- policies. The Department in this
proposal has attempted to balance the Certain Small Plans’’), different
PORTING REQUIREMENTS approaches to reporting for welfare
interests of participants, beneficiaries,
[In millions] and the Department in the protection of plans (see id. under the heading ‘‘F.
ERISA rights, as well as the public’s Other Welfare Plan Issues’’), and
Net cost different approaches to improving the
Category reduction interest in the availability of
information on benefit plans, with plan reporting of direct and indirect
Annualized Monetized Benefit .. $174 administrators’ and sponsors’ interest in compensation paid to service providers
minimizing costs attendant with the (see id. under the heading ‘‘Schedule C:
Need for Regulatory Action reporting of information to the federal Compensation received by plan service
government. The Department believes providers’’). Similarly, the Notice of
The annual reporting regulations for that the proposed regulations’ benefits Proposed Forms Revision discusses the
which amendments are being proposed justify the costs. The basis for this assessments on how to balance the need
provide specific limited exceptions, for conclusion is explained below. for information to help the PBGC
certain types of welfare benefit plans, As stated in this preamble, the evaluate the financial solvency of
from the statutory reporting Department has determined that the use multiemployer plans and the potential
requirements; simplified reporting and of the revised Form 5500 Annual burden on administrators of
disclosure requirements for other types Return/Report, including the proposed multiemployer plans (see id. under the
of small plans; and an alternative new Short Form 5500, would relieve heading ‘‘Schedule R: Contributors to
method of compliance in general for all plans subject to the annual reporting Multiemployer Pension Plans’’).
pension plans. In providing these requirements from increased costs and Inasmuch as the regulatory amendments
special rules, the Department and the administrative burdens by providing a contained in this Notice are intended to
other Agencies intend to reduce the standardized format that facilitates implement the forms revisions
overall burden of the statutory reporting reporting, eliminates duplicative contained in the Notice of Proposed
Forms Revisions, the discussions in the PBGC initially considered the protections, or to reduce costs in ways
Notice of Proposed Forms Revisions are application of the additional that do not compromise protections.
directly relevant to the Department’s requirements to all large defined benefit The revisions are considered separately
analysis under Executive Order 12866 plans (15,000 plans), it subsequently below.
and should be read as part of the determined that additional information Removal of the IRS-only schedules:
Department’s compliance with the for the largest plans, i.e., those with As explained in the Notice of Proposed
requirements of the Executive Order. more than 1,000 participants (5,000 Forms Revisions published
The Department therefore incorporates plans), on the level and types of assets simultaneously with these proposed
those discussions by this reference. in the plan and the sensitivity of these regulations, this change is intended
The public is invited to comment assets to changes in market conditions partly to facilitate a change to
specifically on the decision points for would suffice for the desired mandatory electronic filing—a change
the several categories of proposed improvement in the monitoring of plan which is expected to yield substantial
revisions, and on the adequacy of the funding. benefits. As also explained therein, to
models, assumptions, and data the extent that some Title I information
developed in order to evaluate Benefits and Costs
may have been collected in these
regulatory burden. In considering these Benefits—These regulations and the schedules, these proposed regulations
alternatives, the Department weighted Form 5500 Annual Return/Report and provide for the ongoing collection of
the objective of reduced regulatory Short Form 5500 that the regulations that information in other parts of the
burden against the need for adequate implement will provide a standardized, Annual Return/Report. In addition, it is
reporting and disclosure to insure the streamlined alternative means of
the Department’s understanding that
protection of plan participants, compliance with applicable statutory
some of the IRS-only information that
quantifying impacts where possible. For reporting requirements. In so doing,
will no longer be collected as part of the
example: they will both ease plan administrators’
annual return/report may be collected in
• Establishment of a Short Form 5500 compliance with reporting requirements
the future via other Treasury or IRS
for certain small plans: In considering and greatly enhance the utility and
vehicles. The Department expects this
criteria of eligibility for filing the Short accessibility of information reported to
revision to preserve protections of
Form 5500 the Department evaluated the government, participants and
ERISA rights, while reducing Form 5500
both less stringent and more stringent beneficiaries, and others. In particular,
Return/Report filing reporting costs as
criteria. If, for example, the Department the regulations and forms, together with
the Department’s planned program for estimated below. From a broader
had relied solely on the conditions for
assisting filers in the preparation and societal perspective, the reduction in
a waiver of the audit requirements for
electronic submission of filings, will reporting costs may be less than what
small plans, the Department believes
that as many as 95 percent of small give plan administrators clear guidance has been assumed here if IRS elects to
plans (612,000 plans) would meet the and a supportive, routine mechanism collect some of this information through
Short Form 5500 requirements. Because for satisfying their reporting obligations. other channels.
of concern about the need to limit They also will make it possible to Establishment of a Short Form 5500
eligibility to small plans with easy to efficiently capture and assemble the for certain small plans: The Short Form
value investment portfolios, however, information into an electronic data 5500 is being developed with the
the Department added the requirements system. The data can then be processed specific intent of reducing reporting
of small plans that invest in secure and analyzed in the service of many costs (as estimated below) while
assets that are held or issued by beneficial activities. These include continuing to collect sufficient
regulated financial institutions and that monitoring compliance with ERISA’s information to preserve ERISA
have a fair market value that is easily reporting and other requirements, protections, satisfying the enforcement,
determined. In so doing, the Department targeting, and carrying out prompt and research, and regulatory needs of the
estimates that approximately 90 percent effective enforcement actions; informing Department and the other Agencies, and
of small plans (571,000 plans) that participants and beneficiaries of the the disclosure needs of participants and
formerly were able to file under the characteristics, operations, and financial beneficiaries. The Agencies determined
simplified requirements would qualify status of their benefit plans; producing that less information is needed in the
as eligible to file the Short Form 5500. statistics on the employee benefit case of small plans that invest in secure
An additional 9,000 small Code section system and monitoring trends therein assets that are held or issued by
403(b) plans would also qualify. and informing the public; and regulated financial institutions and that
• Addition of certain asset allocation assembling information and conducting have a fair market value that is easily
and duration information to Schedule B: research that advances knowledge and determined. The Agencies believe that
Schedule B is filed by defined benefit fosters the formulation of sound public the eligibility conditions for Short Form
pension plans subject to the minimum policies toward employee benefits. The 5500 filers, including the requirements
funding standards. As noted below, this Department believes that the benefits of relating to security and valuation of the
revision will increase reporting costs for the proposed regulations justify the plan’s investments, ensure that the
affected plans. The Agencies, however, costs. Short Form 5500 will provide adequate
believe that these costs are justified by The Department further believes that disclosure to the participants and
the need to better monitor plan funding. the revisions to the existing reporting beneficiaries in the plan and adequate
In developing this proposed revision, requirements contained in the proposed annual reporting to the Agencies. The
the PBGC considered the approach that regulations will both reduce aggregate Notice of Proposed Forms Revisions
could balance the need for better reporting costs and enhance protection published simultaneously with these
monitoring of plan funding and the of ERISA rights. The former anticipated proposed regulations details the content
increased burden that would be effect is quantified in the discussion of of the Short Form 5500 and elaborates
incurred to provide additional costs below. With respect to the latter, on its adequacy for its intended
information on the breakdown of assets the Department developed each of the purpose. Small plans that are not
and duration of debt instruments held revisions contained in the proposed eligible to file the Short Form 5500
by defined benefit plans. While the regulations either to enhance would continue to be able to file
simplified reports as under the current investments of plans sponsored by Other Improvements and
system. privately held companies, and generally Clarifications of Existing Form 5500
Elimination of the special reporting is already required to be provided to the Reporting Requirements: Some of the
rules for Code section 403(b) plans: As United States Securities and Exchange revisions that come under this heading
noted below, this revision is expected to Commission by public company are technical clarifications or
increase reporting costs for affected sponsors of defined benefit plans. conforming changes to more substantive
plans. However, the Department proposed revisions. These entail no
Adding Multiemployer Plan
believes these added costs are justified material benefits or costs. Other
Contributing Employer Information: The
by the need to enhance ERISA revisions make small adjustments to the
Form 5500 Annual Return/Report
protections in connection with these instructions or reporting requirements
currently does not require plans to state
plans the Department believes that
the number or identities of employers to reflect changing market or
developments with respect to Code
participating in a multiemployer plan. compliance trends. Some of these entail
section 403(b) plans, described above in
connection with the proposed Multiemployer plans are, however, small increases in reporting costs that
amendment to 2520.104–44, warrant currently required to keep a list of are justified by the need to stay current.
amending the annual reporting participating employers on file and to These include, for example, the addition
requirements to put Code section 403(b) make such information available to of feature codes to identify plans with
plans on par with other ERISA-covered participants on request. Accordingly, certain default features, compliance
pension plans. Small Code section requiring multiemployer plans to questions directed at the provision of
403(b) plans generally would be 100 provide the number of participating blackout notices, and fuller instruction
percent invested in eligible assets for employers will not create any new on the reporting of certain indirect plan
purposes of filing the proposed Short recordkeeping requirements. This expenses. Others, such as the
Form 5500. This would result in only a information will be useful to various elimination of the requirement for self-
modest increase in the annual reporting governmental and private firms that use insured health benefit plans to
burden on small Code section 403(b) the Form 5500 Annual Return/Report separately report certain payments to
plan filers. data for policy and research purposes. individual health care providers, may
Addition of certain asset allocation The Form 5500 Annual Return/Report reduce reporting costs without
and duration information to Schedule B: also currently lacks information that compromising protections. These
As noted below, this revision will shows a multiemployer plan’s basis for revisions and their respective intents are
increase reporting costs for affected employer contributions. This detailed in the Notice of Proposed
plans. The Agencies, however, believe information is particularly important Forms Revisions published
that these costs are justified by the need with respect to multiemployer defined simultaneously with these proposed
to better monitor plan funding. The benefit pension plans, as this regulations.
PBGC has found that it needs more information is needed by the PBGC in
information on the breakdown of assets order for it to assess the financial risk Costs
and duration of debt instruments held posed to the plan by the financial
by defined benefit plans. A plan’s collapse or withdrawal of one or more Although the costs to plans of
funded status is highly dependent on contributing employers. Over the past satisfying their annual reporting
the level and types of assets in the plan several years, the financial condition of obligations will be lower under these
and the sensitivity of these assets to many multiemployer plans has been proposed regulations than they would
changes in market conditions. Thus, the deteriorating. The PBGC believes it is be under existing regulations, they will
additional information required by this prudent to begin monitoring those still be substantial.3 As shown in Table
revision will improve the PBGC’s ability companies that are major contributors to 2 below, the aggregate cost of such
to estimate the impact of economic the multiemployer plans. To do so, the reporting under the existing regulations
changes on the financial status of the PBGC must be able to identify these is estimated to be $1,062 million
plans it insures, and by extension, on companies. Because multiemployer annually, shared across the 833,000
the future financial status of the PBGC. plans are most at risk when a major filers subject to the filing requirement.
Much of the information newly required contributing sponsor encounters The Department estimates that the
by this revision is typically in the financial difficulties, this proposed proposed regulations, however, impose
immediate possession of the committee revision would require identification an annual cost burden on the 833,000
or authority that oversees the only of major contributors. filers of only $888 million.4
TABLE 2.—SUMMARY OF COSTS: CURRENT REQUIREMENTS VS. PROPOSED REQUIREMENTS

Total burden
Total costs hours
(in millions) (in millions)
Current Reporting Requirements ............................................................................................................................. $1,062 13.51

Change due to Revisions for 2008 .......................................................................................................................... 174 2.26
Proposed Reporting Requirement, 2008 ................................................................................................................. 888 11.25
Note: Number of affected plans: 833,000.
3 The Department believes, however, that the the statutory filing requirements without the benefit 4 More detail about the cost estimates can be
annual cost burden on filers would be higher still of any regulatory exceptions, simplified reporting, found in the section ‘‘Assumptions, Methodology,
in the absence of the existing regulations, because or alternative methods of compliance. and Uncertainty’’.
the filers would then be required to comply with
Because these proposed regulations the Department carried out the anticipated to add an estimated $3
make substantial revisions to the calculations in the following way: million (41,000 hours) for 79,000
existing reporting requirements, they 1. Removal of the IRS-only schedules: affected plans to annual reporting costs.
will entail some one-time transition Under the proposed regulations some of 5. Addition of requirements for
costs. The Department examined such the information formerly collected in certain multi-employer plans to report
transition costs in connection with the these schedules will be collected by the certain information about contributing
last major revision to the Form 5500 Department elsewhere in the Form 5500 employers: This is anticipated to add an
Annual Return/Report, which revised Annual Return/Report filing. On net, estimated $300,000 (3,500 hours) to
the Annual Return/Report for plan years however, this revision will substantially annual reporting costs for 10,000
beginning in 1999. See 65 FR 5026 (Feb. reduce the amount of information multiemployer plans.
collected. Relative to the current filing 6. Adoption of various technical
2, 2000). Based on information provided
requirement, this revision will reduce revisions and other miscellaneous
by plan service providers and Form
the total annual burden hours for revisions to the Form 5500 Annual
5500 Annual Return/Report software 740,000 affected filers by 1.2 million
developers at that time, the Department Return/Report to improve and clarify
hours. Applying an hourly labor rate of existing reporting requirements:
concluded that such costs are generally $84 for service providers and $59 for
loaded into the prices paid by plans for Together these are estimated to add an
plan sponsors, the Department estimates estimated $12 million (154,000 hours) to
affected services and products, spread that this will lower the aggregate annual
both across plans and across the annual reporting costs and affect
reporting cost by an estimated $90 approximately 250,000 plans.
expected life of the service and product million.5
changes. The Department’s estimates 2. Establishment of a Short Form 5500 7. Elimination of the special reporting
provided here are therefore intended to for certain small plans: A large majority rules for Code section 403(b) plans:
reflect such spreading and loading of of small plans, or 580,000 of the 640,000 Approximately eighteen thousand Code
these transition costs. That is, the total small plan filers, are estimated to section 403(b) plans are subject to the
gradual defrayal of the transition costs be eligible to use the Short Form 5500, annual reporting requirements. It is
is included in the annual cost estimates thereby saving an estimated $154 anticipated that all 9,000 small Code
here. million (1.9 million hours) annually. section 403(b) plans will be eligible to
This estimate includes about 9,000 use the new Short Form and will be
In addition to estimating the total eligible for waiver of the audit
impact of the proposed revisions on small Code section 403(b) plans that
under the proposed rule would be requirement. The impact of the
aggregate costs, the Department has proposed changes on the small Code
broken down the change in cost by subjected to increased filing
requirements. section 403(b) plans is quantified above.
individual revisions. This apportioning Nine thousand large Code section 403(b)
3. Addition of certain asset allocation
of costs to individual revisions could be and duration information to Schedule B: plans will be newly subject to the audit
potentially done in several ways, as The provision of this information, and requirement and required to file a Form
some types of plans are affected by more its certification by an actuary, will entail 5500 Annual Return/Report similar to
than one revision and therefore estimated additional annual costs of those filed by similar Code section
sequencing of the changes becomes $1.5 million (19,000 hours) for 5,000 401(k) plans. This revision will increase
important for the calculations. For affected defined benefit pension plans annual reporting costs for large Code
example, large and small Code section with more than 1,000 participants. section 403(b) plans by an estimated $54
403(b) plans are affected by the 4. Revision of Schedule C (Service million (or 690,000 hours).
elimination of the special reporting Provider Information): This revision A summary of the changes in costs
rules, but small Code section 403(b) intends to clarify the reporting and burden hours that were allocated to
plans are affected also by the requirements and improve the the groups of proposed changes as
introduction of the Short Form 5500. information plan officials receive outlined above, as well as the number
For the purpose of quantifying the regarding amounts being received by of affected employee benefit plans, can
impact of the individual law changes, plan service providers. This is be found in Table 3 below.
TABLE 3.—SUMMARY OF PROPOSED CHANGES TO THE REPORTING REQUIREMENTS: COST, BURDEN, AND AFFECTED
PLANS
Change in costs Change in Number of
Revisions for 2008 (in millions) burden hours affected plans
IRS-only Schedules, Short Form and small .............................................................................. ¥$90.1 ¥1,226,000 739,000
Code Section 403(b) plans ........................................................................................................ ¥154.3 ¥1,938,000 580,000
Schedule B ................................................................................................................................ 1.5 19,000 5,000
Schedule C ................................................................................................................................ 3.2 41,000 79,000
Multi-employer plans .................................................................................................................. 0.3 3,500 10,000
Technical and Miscellaneous Revisions .................................................................................... 11.9 154,000 253,000
Large Code Section 403(b) plans ............................................................................................. 53.9 689,000 9,000
Total .................................................................................................................................... ¥173.6 (2,258.30) 833,000

Note: The displayed numbers might not sum up to the totals due to rounding.
5 A discussion on the appropriateness of the labor assumptions can be found in the Technical
rates used in the calculations as well as on other Appendix.
The proposed regulation otherwise Assumptions Underlying this proposed forms revisions. In the
generally does not alter reporting costs. Analysis—The Department’s analysis of following, the ARC model is described
Plans currently exempt from annual the costs and benefits of these proposed in broad terms. Further details about the
reporting requirements (such as certain amendments assumes that all benefits model are explained in the Technical
small unfunded or fully insured welfare and costs will be realized in the first Appendix that can be accessed at the
plans and certain Simplified Employer year of the reporting cycle to which the Department’s Web site at http://
Pensions) will remain exempt. Also, amendments apply and within each www.dol.gov/ebsa.
except for Code section 403(b) plans, year thereafter. This assumption is
plans eligible for limited reporting To estimate aggregate burdens, the
based on the nature of the statutory
options (such as certain IRA-based types of plans that have similar
reporting provisions, which require that
pension plans) will continue to be each plan complete a filing within a reporting requirements were grouped
eligible for that annual reporting relief. yearly period. The Department has used together. Thus, calculations were
The revisions continue the Form 5500 a ‘‘status quo’’ baseline for this analysis, prepared for different subsets of types of
Annual Return/Report structure that is assuming that the world absent the plans as appropriate based on the
familiar to individual and corporate regulations will resemble the present.6 specifics of the revisions to the
taxpayers—a simple two-page main reporting requirements. Table 4 below
Methodology—The underlying cost
form with basic information necessary data was developed by Mathematica shows the particular types of plans
to identify the plan for which the report Policy Research, Inc. (MPR), and has considered, the number of plans
is filed, along with a checklist of the been used by the Agencies in various affected by the proposed revisions, as
schedules being filed that are applicable burden estimates related to the Form well as the aggregate costs under current
to the filer’s plan type. The structure is 5500 Annual Return/Report during and proposed requirements. As can be
designed to aid filers by allowing them recent years. See, 65 FR 21068, 21077– seen from the Total line in Table 4,
to assemble and file a return customized 78 (April 19, 2000); Borden, William S., aggregate cost under current and
to their plan. ‘‘Estimates of the Burden for Filing proposed regulations add up to $1,062
Assumptions, Methodology, and Form 5500: The Change in Burden from million and $888 million, respectively.
Uncertainty the 1997 to the 1999 Forms,’’ The universe of filers was divided into
Mathematica Policy Research, submitted three basic plan types: Defined benefit
The cost and burden associated with pension plans, defined contribution
the annual reporting requirement for to U.S. Dept. of Labor May 25, 1999.7 It
is grounded in surveys of filers and their pension plans, and welfare plans, and
any given plan will vary according to a
service providers, which measured the each of these major plan types was
variety of factors, including the plan’s
unit cost burden of providing various further subdivided into multiemployer
characteristics, practices, and
types of information. Aggregate and single-employer plans. Defined
operations, which in turn determine
what information must be provided. A estimates were produced by interacting contribution Code section 403(b) plans
small, single-employer defined these unit cost measures with historical were treated separately from other
contribution pension plan filing a new counts of Form 5500 Annual Return/ defined contribution plans. Since the
Short Form 5500 generally will incur far Report filers. filing requirements differ substantially
lower costs than a large, multiemployer A new burden estimating model, for small and large plans, the plan types
defined benefit pension plan that holds based on the Form 5500 Burden Model were also divided by plan size. For large
multiple insurance contracts, engages in that MPR most recently used for plans (100 or more participants), the
numerous reportable transactions, and estimating burdens in October 2004, defined benefit plans were further
pays large fees to a number of service was assembled by Actuarial Research divided between very large (1000 or
providers. Therefore, in arriving at its Corporation (ARC). ARC assembled a more participants) and other large plans
aggregate cost estimates, the Department simplified model, drawing on implied (at least 100 participants, but less than
separately considered the cost to burdens associated with subsets of filer 1000 participants). For each of these sets
different types of plans of providing groups represented in the MPR model. of respondents, burden hours per
different types of information. The basis The model used the level of detail respondent were estimated for the Form
for the Department’s estimates is consistent with reflecting burden 5500 Annual Return/Report itself and
elaborated below. differences associated with the various for up to eight schedules.
TABLE 4.—NUMBER OF AFFECTED FILERS AND COST UNDER CURRENT VS. PROPOSED REQUIREMENTS
Aggregate cost Aggregate cost
Number under current under proposed
Type of plan affected requirements requirements
5500 Large Plans (> = 100 participants)—189,000:

DB, ME, 100–1,000 participants ...................................................................................... 800 7.6 7.2
DB, ME, > 1,000 participants ........................................................................................... 1,100 13.3 13.2
DB, SE, 100–1,000 participants ....................................................................................... 8,900 80.2 74.2
DB, SE, > 1,000 participants ............................................................................................ 4,200 38.8 39.2
DC, ME, non-403(b) ......................................................................................................... 2,300 14.4 13.7
DC, ME, 403(b) ................................................................................................................ 400 0.016 2.4
DC, SE, non-403(b) .......................................................................................................... 70,000 437.1 401.3
DC, SE, 403(b) ................................................................................................................. 8,600 0.350 51.9

Welfare, ME ...................................................................................................................... 5,700 14.3 14.8
Welfare, SE ...................................................................................................................... 86,600 124.3 127.9
6 Further detail can be found in the Technical 7 The Mathematica report can be accessed at the
Appendix. Department’s Web site at http://www.dol.gov/ebsa.
TABLE 4.—NUMBER OF AFFECTED FILERS AND COST UNDER CURRENT VS. PROPOSED REQUIREMENTS—Continued
Number under current under proposed
Type of plan affected requirements requirements
5500 Small Short Form Eligible—580,000:

DB ..................................................................................................................................... 30,800 30.3 21.2
DC, non-403(b) ................................................................................................................. 533,000 263.9 87.8
DC, 403(b) ........................................................................................................................ 8,800 0.36 1.4
Welfare ............................................................................................................................. 7,000 3.4 1.2
5500 Small Short Form Ineligible—64,000:
DB ..................................................................................................................................... 4,000 3.8 3.7
DC, non-403(b) ................................................................................................................. 60,200 29.3 26.9
DC, 403(b) ........................................................................................................................ ........................ .......................... ..........................
Welfare ............................................................................................................................. 100 0.079 0.080
Total ........................................................................................................................... 832,500 1,061.5 888.08

Note: The displayed numbers might not sum up to the totals due to rounding.
DB—defined benefit plans.
SE—single-employer plans.
Large plans—100 participants or more.
DC—defined contribution plans
ME—multi employer plans.
Small plans—less than 100 participants.
In addition to separating plans by Information), Schedule H (Financial filing for plan year 2002 (the most
type and size, costs were estimated Information), and Schedule R recent year for which complete data is
separately for the form and for each (Retirement Plan Information), and available), both for estimating the
schedule. When items on a Form 5500 would be required to submit an IQPA’s impact of changes in the numbers of
Annual Return/Report schedule are report and opinion. The Agencies’ filings associated with the introduction
required by more than one Agency, the methodology attempts to capture, of the Short Form 5500 for most small
estimated burden associated with that through its categorization, these filers as well as for estimating the
schedule is allocated among the different reporting burdens, thereby impact of changes in filing obligations
Agencies. This allocation is based on providing meaningful estimates of associated with other schedules. In
whether only a single item on a significant differences in the burdens summary, the model estimates that due
schedule is required by more than one placed on different categories of filers. to $174 million in cost reductions the
agency or whether several or all of the Burden estimates for each schedule proposed revisions would lead to
items are required by more than one were adjusted for the proposed aggregate costs of $888 million. While
agency. Filers must read not only the revisions, reflecting the numbers of there is a net reduction in costs, the
instructions for particular items but also items added or deleted in each schedule Department estimates that some large
instructions pertaining to the general or moved from one schedule to another, plans might experience cost increases,
filing requirements, and the burden and the average burden currently while small plans will experience cost
associated with reading the instructions attributable to items on each of the reductions. The total burden estimates,
is tallied and allocated accordingly. corresponding current schedules. The as well as the burden broken out by type
A plan’s reporting burden is estimated burden for the proposed Short Form of plan can be found in Table 4 above.
in light of the specific items and 5500 was built from the estimated Uncertainty within Estimates—The
schedules it must complete as well as its current burden associated with the Department acknowledges that there are
size, funding method, and investment various line items included in it. several areas of uncertainty that might
structures. For example, the annual The Department has not attributed a affect the estimates, in particular the
report for a large fully insured welfare recordkeeping burden to the Form 5500 unit cost estimates. While the
plan generally would consist of only a Annual Return/Report either here or in Department has a good sense for the
few questions on the Form 5500 and the its Paperwork Reduction Act analysis filing universe and for the number of
Schedule A (Insurance Information). because it believes that plan filers that file the different schedules of
The requirement that this plan provide administrators’ practice of keeping the Form 5500, the unit costs under the
very limited information on the Form financial records necessary to complete current requirements as well as the way
5500 Annual Return/Report is reflected the Form 5500 Annual Return/Report they would change due to the proposed
in the estimates of reporting burden arises from usual and customary revisions are more uncertain. The
time. By contrast, a large defined benefit management practices that would be Department has no direct measure for
pension plan that is intended to be tax- used by any financial entity, and does the unit costs, but rather uses a proxy
qualified and that uses a trust fund and not result from ERISA or Code annual adapted from the existing MPR model,
invests in insurance contracts would be reporting and filing requirements. which was developed in the late 1990s.
required to submit an annual report The aggregate baseline burden is the Additional uncertainty is added due to
completing almost all the line items of sum of the burden per form and the proposed revisions. Some of the
the Form 5500, plus Schedule A schedule filed multiplied by the revisions delete items or move them
(Insurance Information), Schedule B estimated aggregate number of forms from certain schedules to others. The
(Actuarial Information), Schedule C and schedules. The simplified model impact of these changes can be
(Service Provider Information), draws on Form 5500 Annual Return/ estimated more accurately than the
Schedule D (DFE/Participating Plan Report data representing each plan’s impact of the revisions that require the
reporting of new items like fees. of ERISA, which permits the Secretary result, the nature and mix of compliance
Consequently, the unit cost estimates to prescribe simplified annual reports issues and risks to ERISA rights change
would benefit from updated information for pension plans that cover fewer than over time. Frequent amendments to
and the Department welcomes 100 participants. Under ERISA section ERISA, the Code, and to associated
comments that would provide 104(a)(3), the Secretary may also regulations also change the parameters
information on this matter. provide for exemptions or for simplified of ERISA rights and the methods needed
reporting and disclosure for welfare to protect those rights. In addition, the
Peer Review
benefit plans. Pursuant to the authority technologies available to manage and
In December 2004, the Office of of ERISA section 104(a)(3), the transmit information continually
Management and Budget (OMB) issued Department has previously issued at 29 advance. It is incumbent on the
a Final Information Quality Bulletin for CFR 2520.104–20, 2520.104–21, Department to revise its reporting
Peer Review, 70 FR 2664 (January 14, 2520.104–41, 2520.104–46, and requirements from time to time to keep
2005) (Peer Review Bulletin), 2520.104b–10 certain simplified pace with such changes. The
establishing that important scientific reporting provisions and limited Department is proposing these
information shall be peer reviewed exemptions from reporting and regulations and associated forms
before it is disseminated by the Federal disclosure requirements for small plans, revisions to readjust its reporting
government. The Peer Review Bulletin including unfunded or insured welfare requirements to take into account
applies to original data and formal plans, that cover fewer than 100 certain recent changes in markets, the
analytic models used by agencies in participants and satisfy certain other law, and technology, many of which are
Regulatory Impact Analyses. The requirements. referenced above in this preamble and/
Department determined that the data Further, while some large employers or in the Notice of Proposed Forms
and methods employed in its regulatory may have small plans, in general small Revision published simultaneously with
analysis of this proposal constitutes employers maintain most small plans. these regulations.
‘‘influential scientific information’’ as Thus, EBSA believes that assessing the (2) Section 103 of ERISA requires
defined in the Peer Review Bulletin. impact of these proposed rules on small every employee benefit plan covered
Accordingly, a peer review was plans is an appropriate substitute for under part 1 of Subtitle B of Title I of
conducted under Section II of the evaluating the effect on small entities. ERISA to publish and file an annual
Bulletin. The peer review report The definition of small entity report concerning, among other things,
concluded that the methodology and considered appropriate for this purpose the financial conditions and operations
data generally were sound and differs, however, from a definition of of the plan. Section 109 of ERISA
produced plausible estimates, which small business that is based on size authorizes the Secretary to prescribe
supports the Department’s conclusion standards promulgated by the Small forms for the reporting of information
that the proposed form changes should Business Administration (SBA) (13 CFR that is required to be included in the
reduce the aggregate burden relative to 121.201) pursuant to the Small Business annual report. Section 104(a)(2)(A) of
the previous forms. The Peer Review Act (15 U.S.C. 631 et seq.). EBSA ERISA authorizes the Secretary to
Report can be accessed at the therefore requests comments on the prescribe by regulation simplified
Department’s Web site at http:// appropriateness of the size standard annual reporting for pension plans that
www.dol.gov/ebsa. used in evaluating the impact of these cover fewer than 100 participants.
Regulatory Flexibility Act proposed rules on small entities. EBSA Section 104(a)(3) of ERISA authorizes
has consulted with the SBA Office of the Secretary to exempt any welfare
The Regulatory Flexibility Act (5 Advocacy concerning use of this plan from all or part of the reporting and
U.S.C. 601 et seq.) (RFA) imposes participant count standard for RFA disclosure requirements of Title I of
certain requirements with respect to purposes. See 13 CFR 121.902(b)(4). The ERISA or to provide simplified
Federal rules that are subject to the following seven subsections address reporting and disclosure if the Secretary
notice and comment requirements of specific requirements of the RFA. finds that such requirements are
section 553(b) of the Administrative (1) The Department is proposing to inappropriate as applied to such plans.
Procedure Act (5 U.S.C. 551 et seq.) and amend the regulations relating to the Section 110 of ERISA permits the
that are likely to have a significant annual reporting and disclosure Secretary to prescribe for pension plans
economic impact on a substantial requirements of section 103 of ERISA to alternative methods of complying with
number of small entities. Unless an conform existing regulations to any of the reporting and disclosure
agency certifies that a proposed rule proposed revisions to the Form 5500 requirements if the Secretary finds that:
will not, if promulgated, have a Annual Return/Report forms that are (1) The use of the alternative method is
significant economic impact on a included in the Notice of Proposed consistent with the purposes of Title I
substantial number of small entities, Forms Revisions published of ERISA, and it provides adequate
section 603 of the RFA requires that the simultaneously with these regulations. disclosure to plan participants and
agency present an initial regulatory The Department continually strives to beneficiaries and adequate reporting to
flexibility analysis at the time of the tailor reporting requirements to the Secretary; (2) application of the
publication of the notice of proposed minimize reporting costs while ensuring statutory reporting and disclosure
rulemaking describing the impact of the that the information necessary to secure requirements would increase costs to
rule on small entities and seeking public ERISA rights is adequately available. the plan or impose unreasonable
comment on such impact. Small entities The optimal design for reporting administrative burdens with respect to
include small businesses, organizations, requirements to satisfy these objectives the operation of the plan; and (3) the
and governmental jurisdictions. changes over time. Benefit plan designs application of the statutory reporting
For purposes of analysis under the and practices evolve over time in and disclosure requirements would be
RFA, EBSA proposes to continue to response to market trends, including adverse to the interests of plan
consider a small entity to be an trends in labor markets, financial participants in the aggregate.
employee benefit plan with fewer than markets, health care and insurance The Department proposes to find that
100 participants. The basis of this markets, and markets for various use of the Form 5500 Annual Return/
definition is found in section 104(a)(2) services used by plans. Partly as a Report, as revised, along with the
proposed Short Form 5500, constitutes small plans, including small pension defined benefit pension plans.
an alternative method of compliance, an plans and small funded welfare plans, Therefore, for such plans satisfaction of
exemption, and/or a simplified report, currently are required to file annual their applicable annual reporting
as applicable, consistent with these reports and will continue to be so requirements is not expected to require
conditions. Generally, the Department required under these proposed the services of an IQPA or auditor, but
believes that use of the revised Form regulations and the associated forms will require the use of a mix of clerical
5500 Annual Return/Report and the revisions. Of these, an estimated and professional administrative skills.
proposed Short Form 5500 would 580,000 will be eligible to use the For an additional 31,000 small defined
relieve plans of all sizes of increased proposed new Short Form 5500. Use of benefit pension plans that would be
costs and burdens by providing a the Short Form 5500 is expected to eligible to use the streamlined Short
standard format that facilitates reporting reduce these plans’ reporting costs Form 5500, satisfaction of the reporting
required by the statute, eliminating while preserving or enhancing the requirements also will require services
duplicative reporting requirements, and protection of their participants’ ERISA of an actuary and submission of
streamlining the content of the annual rights. Schedule B. The remaining 64,000 small
return/report. Among small plans, perhaps the most plans will not be eligible to use the
The objectives of these proposed, acutely affected will be the Short Form 5500 and will continue to be
amended regulations and the associated approximately 9,000 small Code section required to file the Form 5500 Annual
proposed forms revisions are to 403(b) plans. As explained above, such Return/Report. Of these, 4,000 are
streamline reporting and reduce plans are currently subject only to defined benefit plans that must use an
aggregate reporting costs, particularly limited annual reporting requirements. actuary and file Schedule B, and 32,000
for small plans, while preserving and These proposed regulations and are ineligible for waiver of the audit
enhancing protection of ERISA rights. associated forms revisions, which will requirement and are required to employ
These purposes are detailed above in subject these plans to the same an IQPA and submit an IQPA’s report.
this preamble and in the Notice of requirements as other covered small All will require a mix of clerical and
Proposed Forms Revisions published plans, will increase these plans’ professional administrative skills to
simultaneously with these regulations. reporting costs. As discussed above, the satisfy their reporting requirements.
(3) These proposed regulatory Department believes these added costs
amendments do not alter the number of are justified by the need to strengthen Satisfaction of annual reporting
small plans required to comply with the protections for affected participants’ requirements under these proposed
annual reporting requirements, but do ERISA rights. The numbers and types of regulations is not expected to require
implement a new Short Form 5500, small plans affected by these proposed any additional recordkeeping that
which is designed specifically to further regulations and the magnitude and would not otherwise be part of normal
streamline the limited reporting nature of the proposed regulations’ business practices.
requirements presently applicable to effects are further elaborated below. Table 5 below compares the
small plans. The Department estimates (4) The proposed regulations’ Department’s estimates of small plans’
that more than six million small, reporting requirements applicable to reporting costs under the current
private-sector employee pension and small plans are detailed above and in requirements with those under the
welfare benefit plans are covered under the associated Notice of Proposed Forms proposed requirements for various
Title I of ERISA. However, a large Revisions. For a large majority of the classes of affected plans. As shown,
majority of these are fully insured or 644,000 small plans subject to annual costs under the proposed requirements
unfunded welfare benefit plans, which reporting requirements, or an estimated will be lower on aggregate and for most
currently are exempt from annual 549,000 plans, submission of the Short classes of plans. These estimates take
reporting requirements and will Form 5500 alone will fully satisfy their account of the quantity and mix of
continue to be exempt under these annual reporting requirements. All of clerical and professional skills required
proposed regulations and the associated these plans are eligible for the waiver of to satisfy the reporting requirements for
forms revisions. Approximately 644,000 audit requirements, and none are various classes of plans.
TABLE 5.—SMALL PLAN REPORTING COSTS UNDER CURRENT VS. PROPOSED REQUIREMENTS
under current under proposed
Class of plan Number affected requirements requirements
(In millions) (In millions)
Defined Benefit Pension, Short Form eligible ............ 31,000 ........................................................................ $30.34 $21.24
Defined Benefit Pension, Short Form ineligible ......... 4,000 .......................................................................... 3.77 3.67
Code Section 403(b) ................................................... All of 9,000 ................................................................. 0.36 1.45
Other Defined Contribution, Short Form eligible ........ 533,000 ...................................................................... 263.94 87.84
Other Defined Contribution Pension, Short Form in- 60,000 ........................................................................ 29.32 26.92
eligible.
Funded Welfare .......................................................... All of 7,000 ................................................................. 3.52 1.24
Other Welfare ............................................................. None of approximately 6 million ................................. .......................... ..........................
Total for All Affected Small Plans ....................... 644,000 ...................................................................... 331.26 142.35
The Department notes that the requirements, or just $22 if averaged $4,000 on average for each of the
estimated reporting costs amount to across all of the approximately 6.6 189,000 affected large filers.
$221 on average for each of the 644,000 million small plans covered by Title I of (5) The Department is unaware of any
small plans subject to annual reporting ERISA. This compares with roughly relevant federal rules for small plans
that duplicate, overlap, or conflict with Revisions published simultaneously Comments should be sent to the
these proposed regulations. with these proposed regulations will be Office of Information and Regulatory
(6) In developing these proposed treated as comments on this proposed Affairs, OMB, Room 10235, New
regulations and the associated forms rulemaking. Executive Office Building, Washington,
revisions, the Department considered a DC 20503; Attention: Desk Officer for
number of alternative provisions Paperwork Reduction Act Statement
the Employee Benefits Security
directed at small plans. For example, as The Department, as part of its Administration, Department of Labor.
discussed in the Notice of Proposed continuing efforts to reduce paperwork Although comments may be submitted
Forms Revisions published and respondent burden, invites the through September 19, 2006, OMB
simultaneously with these regulations, general public and Federal agencies to requests that comments be received
the ERISA Advisory Council suggested comment on proposed and/or within 30 days of publication of these
that the Department consider exempting continuing collections of information in proposed regulations to ensure their
welfare plans from reporting accordance with the Paperwork consideration.
requirements, or, alternatively, Reduction Act of 1995 (PRA) (44 U.S.C. PRA Addressee: Written comments
subjecting all welfare plans to new, 3506(c)(2)(A)). This helps to ensure that regarding only PRA and the ICR should
separately designed reporting requested data are provided in the be sent to Gerald B. Lindrew, U.S.
requirements. The Department opted desired format, reporting burden (time Department of Labor, EBSA/OPR, Room
instead to retain both the requirement and financial resources) is minimized, N–5718, 200 Constitution Avenue, NW.,
that small funded welfare plans submit collection instruments are clearly Washington, DC 20210, Telephone:
annual reports and the exception from understood, and the impact of collection (202) 693–8410; Fax: (202) 219–4745.
annual reporting requirements for other requirements on respondents is properly These are not toll-free numbers. Written
small welfare plans. Annual reporting assessed. The Department solicits comments must be submitted on or
by the relatively small number of small comments on the information collection before September 19, 2006 to be assured
funded welfare plans is necessary, in request (ICR) included in this proposed of consideration.
the Department’s view, to protect ERISA regulatory action, as well as the Notice
rights in connection with the assets that of Proposed Forms Revisions published Congressional Review Act
they hold. A requirement that the simultaneously with this Notice. In The notice of proposed rulemaking
remaining approximately six million order to avoid unnecessary duplication being issued here is subject to the
small welfare plans report annually is of public comments, the PRA Congressional Review Act provisions of
not justified insofar as these plans have information published in the associated the Small Business Regulatory
no assets to protect and insofar as the Notice of Proposed Forms Revisions is Enforcement Fairness Act of 1996 (5
vast majority of these plans are fully incorporated herein by this reference in U.S.C. 801 et seq.) and, if finalized, will
insured and therefore separately its entirety, and comments submitted in be transmitted to the Congress and the
protected by State oversight of the response to these Federal Register Comptroller General for review.
insurance contracts they hold and the publications will be treated as
Unfunded Mandates Reform Act
insurers that issue them. The comments on these proposed rules. A
Department also considered both copy of the ICR may be obtained by For purposes of the Unfunded
narrower and broader eligibility criteria contacting the office listed under the Mandates Reform Act of 1995 (Pub. L.
for use of the Short Form 5500, settling heading ‘‘PRA Addressee.’’ 104–4), as well as Executive Order
on criteria that limit eligibility to plans The Department has submitted a copy 12875, the proposed rules do not
holding relatively safe and protected of the proposed information collection include any Federal mandate that may
assets, which nonetheless includes a to OMB, in accordance with 44 U.S.C. result in expenditures by state, local, or
large majority of small plans. The 3507(d), for its review of the tribal governments in the aggregate of
Department also considered the information collection. The Department more than $100 million, or increased
inclusion of more or fewer of the items is particularly interested in comments expenditures by the private sector of
of information formerly collected from that: more than $100 million.
small plans in the Form 5500 Annual • Evaluate whether the proposed Federalism Statement
Return/Report, retaining only those collection of information is necessary
items it believes to be necessary and for the proper performance of the Executive Order 13132 (August 4,
adequate to the protection of small plan functions of the Agencies, including 1999) outlines fundamental principles
participants’ ERISA rights. whether the information will have of federalism and requires adherence to
(7) The Department invites interested practical utility; specific criteria by federal agencies in
persons to submit comments regarding • Evaluate the accuracy of the the process of their formulation and
the impact on small plans of these Agencies’ estimate of the burden of the implementation of policies that have
proposed regulations and the associated proposed collection of information, substantial direct effects on the States,
forms revisions, and on the including the validity of the the relationship between the national
Department’s assessment thereof. The methodology and assumptions used; government and the States, or on the
Department also requests comments on • Enhance the quality, utility, and distribution of power and
the alternatives it considered and its clarity of the information to be responsibilities among the various
conclusions regarding those collected; and levels of government. These proposed
alternatives; on any additional • Minimize the burden of the rules do not have federalism
alternatives it should have considered; collection of information on those who implications because they would have
on what, if any, special problems small are to respond, including through the no substantial direct effect on the States,
plans might encounter if the proposal use of appropriate automated, on the relationship between the national
were to be adopted; and what changes, electronic, mechanical, or other government and the States, or on the
if any, could be made to minimize those technological collection techniques or distribution of power and
problems. To avoid duplication of other forms of information technology, responsibilities among the various
comments, comments submitted in e.g., permitting electronic submission of levels of government. Section 514 of
response to the Notice of Proposed Form responses. ERISA provides, with certain exceptions
specifically enumerated, that the 43 and 2520.104a–6, the annual report similar financial institution, as defined
provisions of Titles I and IV of ERISA of an employee benefit plan that covers in § 2550.408b–4(c) of this chapter; by
supersede any and all laws of the States fewer than 100 participants at the an insurance company, qualified to do
as they relate to any employee benefit beginning of the plan year shall include business under the law of a State; by an
plan covered under ERISA. The a Form 5500 ‘‘Annual Return/Report of organization registered as a broker-
requirements implemented in these Employee Benefit Plan’’ and any dealer under the Securities Exchange
proposed rules do not alter the statements or schedules required to be Act of 1934; or by any other
fundamental provisions of the statute attached to the form, completed in organization authorized to act as a
with respect to employee benefit plans, accordance with the instructions for the trustee for individual retirement
and as such would have no implications form, including Schedule A (Insurance accounts under section 408 of the
for the States or the relationship or Information), Schedule B (Actuarial Internal Revenue Code; and any loan
distribution of power between the Information), Schedule D (DFE/ meeting the requirements of section
national government and the States. Participating Plan Information), 408(b)(1) of the Act and the regulations
Schedule I (Financial Information— issued thereunder.
List of Subjects in 29 CFR Part 2520 Small Plan), and Schedule R * * * * *
Accountants, Disclosure (Retirement Plan Information). See the
requirements, Employee benefit plans, instructions for this form. 3. In § 2520.104–44, remove
Employee Retirement Income Security (2)(i) The annual report of an paragraph (b)(3).
Act, Pension plans, Pension and welfare employee benefit plan that covers fewer 4. In § 2520.104–46, add a new
plans, Reporting and recordkeeping than 100 participants at the beginning of paragraph (e) and a new appendix to the
requirements, and Welfare benefit plans. the plan year and that meets the section to read as follows:
In view of the foregoing, the conditions in paragraph (c)(2)(ii) of this
§ 2520.104–46 Waiver of examination and
Department of Labor proposes to amend section with respect to a plan year may, report of an independent qualified public
29 CFR part 2520 as set forth below: as an alternative to the requirements of accountant for employee benefits plans
paragraph (c)(1) of this section, meet its with fewer than 100 participants.
PART 2520—RULES AND annual reporting requirements by filing * * * * *
REGULATIONS FOR REPORTING AND the Form 5500–SF ‘‘Short Form 5500
DISCLOSURE Annual Return/Report of Employee (e) Model notice. The appendix to this
Benefit Plan’’ and any statements or section contains model language for
1. The authority citation for part 2520 schedules required to be attached to the inclusion in the summary annual report
continues to read as follows: form, including Schedule B (Actuarial to assist plan administrators in
Authority: 29 U.S.C. 1021–1025, 1027, Information), completed in accordance complying with the requirements of
1029–31, 1059, 1134, and 1135; Secretary of with the instructions for the form. See paragraph (b)(1)(i)(B) of this section to
Labor’s Order 1–2003, 68 FR 5374 (February the instructions for this form. avail themselves of the waiver of
3, 2003). Sec. 2520.101–2 also issued under (ii) A plan meets the conditions in examination and report of the
29 U.S.C. 1132, 1181–1183, 1181 note, 1185, independent qualified public
1185a–b, 1191, and 1191a–c. this paragraph (c)(2)(ii) with respect to
the year if the plan: accountant for employee benefit plans
Secs. 2520.102–3, 2520.104b–1, and
2520.104b–3 also issued under 29 U.S.C. (A) Does not hold any employer with fewer than 100 participants. Use of
1003, 1181–1183, 1181 note, 1185, 1185a–b, securities at any time during the year; the model language is not mandatory. In
1191, and 1191a–c. Secs. 2520.104b–1 and (B) Satisfies the audit waiver order to use the model language in the
2520.107 also issued under 26 U.S.C. 401 conditions in §§ 2520.104– plan’s summary annual report,
note, 111 Stat. 788. 46(b)(1)(i)(A)(1) and 2520.104– administrators must, in addition to any
2. In § 2520.103–1, revise paragraphs 46(b)(1)(i)(B) and (b)(1)(i)(C); and other information required to be in the
(a)(2) and (c) to read as follows: (iii) Had at all times during the plan summary annual report, select among
year 100 percent of the plan’s assets alternative language and add relevant
§ 2520.103–1 Contents of the annual held for investment purposes invested information where appropriate in the
report. in assets that have a readily model language. Items of information
(a) * * * ascertainable fair market value. For that are not applicable to a particular
(2) Under the authority of subsections purposes of this section, the following plan may be deleted. Use of the model
104(a)(2), 104(a)(3) and 110 of the Act, shall be treated as assets that have a language, appropriately modified and
a simplified report, limited exemption readily ascertainable fair market value: supplemented, will be deemed to satisfy
or alternative method of compliance is Shares issued by an investment the notice content requirements of
prescribed for employee welfare and company registered under the paragraph (b)(1)(i)(B) of this section.
pension benefit plans, as applicable. A Investment Company Act of 1940;
plan filing a simplified report or investment and annuity contracts issued Appendix to § 2520.104–46—Model
electing the limited exemption or by any insurance company, qualified to Summary Annual Report Notice (Plan
alternative method of compliance shall do business under the laws of a State, Administrators Will Need To Modify
file an annual report containing the that provides valuation information at the Model To Omit Information That Is
information prescribed in paragraph (b) least annually to the plan administrator; Not Applicable to the Plan)
or paragraph (c) of this section, as bank investment contracts issued by a The U.S. Department of Labor’s regulations
applicable, and shall furnish a summary bank or similar financial institution, as require that an independent qualified public
annual report as prescribed in defined in § 2550.408b–4(c) of this accountant audit the plan’s financial
§ 2520.104b–10. chapter, that provides valuation statements unless certain conditions are met
information at least annually to the plan for the audit requirement to be waived. This
* * * * * plan met the audit waiver conditions for the
(c) Contents of the annual report for administrator; securities (except plan year beginning (insert year) and
plans with fewer than 100 participants. employer securities) traded on a public therefore has not had an audit performed.
(1) Except as provided in paragraph exchange; government securities issued Instead, the following information is
(c)(2) of this section and in paragraph by the United States or by a State; cash provided to assist you in verifying that the
(d) of this section, and in §§ 2520.104– or cash equivalents held by a bank or assets reported on the (Form 5500 or Form
5500–SF—select as applicable) were actually assets were (1) qualifying employer If you are unable to obtain or examine
held by the plan. securities, (2) loans to participants, (3) held copies of the regulated financial institution
At the end of the (insert year) plan year, in individual participant accounts with statements or evidence of the fidelity bond,
the plan had (include separate entries for investments directed by participants and you may contact the regional office of the
each regulated financial institution holding beneficiaries and with account statements U.S. Department of Labor’s Employee
or issuing qualifying plan assets): from regulated financial institutions Benefits Security Administration (EBSA) for
[Set forth amounts and names of institutions furnished to the participant or beneficiary at assistance by calling toll-free 1.866.444.EBSA
as applicable where indicated] least annually, or (4) other assets covered by (3272). A listing of EBSA regional offices can
[(insert $ amount) in assets held by (insert a fidelity bond at least equal to the value of
be found at http://www.dol.gov/ebsa. General
name of bank)], the assets and issued by an approved surety
[(insert $ amount) in securities held by information regarding the audit waiver
company.]
(insert name of registered broker-dealer)], Plan participants and beneficiaries have a conditions applicable to the plan can be
[(insert $ amount) in shares issued by (insert right, on request and free of charge, to get found on the U.S. Department of Labor Web
name of registered investment company)], copies of the financial institution year-end site at http://www.dol.gov/ebsa under the
[(insert $ amount) in investment or annuity statements and evidence of the fidelity bond. heading ‘‘Frequently Asked Questions.’’
contract issued by (insert name of If you want to examine or get copies of the
insurance company)]. financial institution year-end statements or 5. Revise the Appendix to
The plan receives year-end statements from evidence of the fidelity bond, please contact § 2520.104b–10 to read as follows:
these regulated financial institutions that [insert mailing address and any other
confirm the above information. [Insert as available way to request copies such as e- § 2520.104b–10 Summary Annual Report.
applicable—The remainder of the plan’s mail and phone number]. * * * * *
APPENDIX TO § 2520.104b–10.—THE SUMMARY ANNUAL REPORT (SAR) UNDER ERISA: A CROSS-REFERENCE TO THE
ANNUAL REPORT
Form 5500—large plan filer line Form 5500—small plan filer line
SAR item Form 5500–SF—filer line items
items items
A. Pension Plan:
1. Funding arrangement ......... Form 5500–9a .............................. Same ............................................ Not applicable.
2. Total plan expenses ........... Sch. H—2j .................................... Sch. I—2j ...................................... Line 8h.
3. Administrative expenses ..... Sch. H—2i(5) ................................ Sch. I—2h ..................................... Line 8f.
4. Benefits paid ....................... Sch. H—2e(4) ............................... Sch. I—2e ..................................... Line 8d.
5. Other expenses .................. Sch. H—Subtract the sum of Sch. I—2i ...................................... Line 8g.
2e(4) & 2i(5) from 2j.
6. Total participants ................ Form 5500—6f Same ............................................ Line 5b.
7. Value of plan assets (net):
a. End of plan year .......... Sch. H—1l [Col. (b)] ..................... Sch. I—1c [Col. (b)] ...................... Line 7a [Col. (b)].
b. Beginning of plan year Sch. H—1l [Col. (a)] ..................... Sch. I—1c [Col. (a)] ...................... Line 7a [Col. (a)].
8. Change in net assets ......... Sch. H—Subtract 1l [Col. (a)] from Sch. I—Subtract 1c [Col. (a)] from Line 7c—Subtract Col. (a) from
1l [Col. (b)]. 1c [Col. (b)]. Col. (b).
9. Total income ....................... Sch. H—2d ................................... Sch. I—2d ..................................... Line 8c.
a. Employer contributions Sch. H—2a(1)(A) & 2a(2)—if ap- Sch. I—2a(1) & 2b if applicable ... Line 8a(1) if applicable.
plicable.
b. Employee contributions Sch. H—2a(1)(B) & 2a(2) if appli- Sch. I—2a(2) & 2b if applicable ... Line 8a(2) if applicable.
cable.
c. Gains (losses) from Sch. H—2b(4)(C) .......................... Not applicable ............................... Not applicable.
sale of assets.
d. Earnings from invest- Sch. H—Subtract the sum of Sch. I—2c ..................................... Line 8b.
ments. 2a(3), 2b(4)(C) and 2c from 2d.
10. Total insurance premiums Total of all Schs.A—5b ................. Total of all Schs.A—5b ................. Not applicable.
11. Funding deficiency:
a. Defined benefit plans .. Sch. B—10 ................................... Same ............................................ Same.
b. Defined contribution Sch. R—6c, if more than zero ...... Same ............................................ Line 12c.
plans.
B. Welfare Plan:
1. Name of insurance carrier .. All Schs. A—1(a) .......................... Same ............................................ Not applicable.
2. Total (experience rated and All Schs. A—Sum of 8a(4) and Same ............................................ Not applicable.
non-experienced rated) in- 9(a).
surance premiums.
3. Experience rated premiums All Schs. A—8a(4) ........................ Same ............................................ Not applicable.
4. Experience rated claims ..... All Schs. A—8b(4) ........................ Same ............................................ Not applicable.
5. Value of plan assets (net):
a. End of plan year .......... Sch. H—1l [Col. (b)] ..................... Sch. I—1c [Col. (b)] ...................... Line 7c—[Col. (b)].
b. Beginning of plan year Sch. H—1l [Col. (a)] ..................... Sch. I—1c [Col. (a)] ...................... Line 7c—[Col. (a)].
6. Change in net assets ......... Sch. H—Subtract 1l [Col. (a)] from Sch. I—Subtract 1c [Col. (a)] from Line 7c—Subtract [Col. (a)] from
1l [Col. (b)]. 1c [Col. (b)]. [Col. (b)].
7. Total income ....................... Sch. H—2d ................................... Sch. I—2d ..................................... Line 8c.
a. Employer contributions Sch. H—2a(1)(A) & 2a(2) if appli- Sch. I—2a(1) & 2b if applicable ... Line 8a(1) if applicable.
cable.
b. Employee contributions Sch. H—2a(1)(B) & 2a(2) if appli- Sch. I—2a(2) & 2b if applicable ... Line 8a(2) if applicable.
cable.
c. Gains (losses) from Sch. H—2b(4)(C) .......................... Not applicable ............................... Not applicable.
sale of assets.
d. Earnings from invest- Sch. H—Subtract the sum of Sch. I—2c ..................................... Line 8b.
ments. 2a(3), 2b(4)(C) and 2c from 2d.
APPENDIX TO § 2520.104b–10.—THE SUMMARY ANNUAL REPORT (SAR) UNDER ERISA: A CROSS-REFERENCE TO THE
ANNUAL REPORT—Continued
Form 5500—large plan filer line Form 5500—small plan filer line
SAR item Form 5500–SF—filer line items
items items
8. Total plan expenses ........... Sch. H—2j .................................... Sch. I—2j ...................................... Line 8h.
9. Administrative expenses ..... Sch. H—2i(5) ................................ Sch. I, line 2h ............................... Line 8f.
10. Benefits paid ..................... Sch. H—2e(4) ............................... Sch. I—2e ..................................... Line 8d.
11. Other expenses ................ Sch. H—Subtract the sum of Sch. I—2i ...................................... Line 8g.
2e(4) & 2i(5) from 2j.
Signed at Washington, DC, this 13th day of public docket for this rulemaking. around an oval racecourse. A fleet of
July 2006. Comments and material received from spectator vessels is anticipated to gather
Ann C. Combs, the public, as well as documents nearby to view the competition. Due to
Assistant Secretary, Employee Benefits indicated in this preamble as being the need for vessel control during the
Security Administration, U.S. Department of available in the docket, will become part event, vessel traffic will be temporarily
Labor. of this docket and will be available for restricted to provide for the safety of
[FR Doc. 06–6330 Filed 7–20–06; 8:45 am] inspection or copying at the above participants, spectators and transiting
BILLING CODE 4510–29–P address between 9 a.m. and 2 p.m., vessels.
Monday through Friday, except Federal
Discussion of Proposed Rule
holidays.
DEPARTMENT OF HOMELAND FOR FURTHER INFORMATION CONTACT: The Coast Guard proposes to establish
SECURITY Dennis Sens, Project Manager, temporary special local regulations on
Inspections and Investigations Branch, specified waters of the John H. Kerr
Coast Guard at (757) 398–6204. Reservoir adjacent to Occoneechee State
SUPPLEMENTARY INFORMATION:
Park, Clarksville, Virginia and State
33 CFR Part 100 Route 15 Highway Bridge. The regulated
Request for Comments area includes a section of the John H.
[CGD05–06–068]
We encourage you to participate in Kerr Reservoir approximately one half
RIN 1625–AA08 this rulemaking by submitting mile long, and bounded in width by
comments and related material. If you each shoreline. This rule will be
Special Local Regulations for Marine do so, please include your name and enforced from 7:30 a.m. to 6:30 p.m. on
Events; John H. Kerr Reservoir, address, identify the docket number for October 7 and 8, 2006, and will restrict
Clarksville, VA this rulemaking (CGD05–06–068), general navigation in the regulated area
indicate the specific section of this during the power boat race. The Coast
AGENCY: Coast Guard, DHS.
document to which each comment Guard, at its discretion, when practical
ACTION: Notice of proposed rulemaking. will allow the passage of vessels when
applies, and give the reason for each
SUMMARY: The Coast Guard proposes to comment. Please submit all comments races are not taking place. Except for
establish temporary special local and related material in an unbound participants and vessels authorized by
regulations for the ‘‘Clarksville format, no larger than 81⁄2 by 11 inches, the Coast Guard Patrol Commander, no
Hydroplane Challenge’’, a power boat suitable for copying. If you would like person or vessel will be allowed to enter
race to be held on the waters of the John to know they reached us, please enclose or remain in the regulated area during
H. Kerr Reservoir adjacent to a stamped, self-addressed postcard or the enforcement period. These
Clarksville, Virginia. These special local envelope. We will consider all regulations are needed to control vessel
regulations are necessary to provide for comments and material received during traffic during the event to enhance the
the safety of life on navigable waters the comment period. We may change safety of participants, spectators and
during the event. This action is this proposed rule in view of them. transiting vessels.
intended to restrict vessel traffic in Public Meeting Regulatory Evaluation
portions of the John H. Kerr Reservoir This proposed rule is not a
adjacent to Clarksville, Virginia during We do not now plan to hold a public
meeting. But you may submit a request ‘‘significant regulatory action’’ under
the power boat race. section 3(f) of Executive Order 12866,
for a meeting by writing to the address
DATES: Comments and related material Regulatory Planning and Review, and
listed under ADDRESSES explaining why
must reach the Coast Guard on or before one would be beneficial. If we does not require an assessment of
August 21, 2006. determine that one would aid this potential costs and benefits under
ADDRESSES: You may mail comments rulemaking, we will hold one at a time section 6(a)(3) of that Order. The Office
and related material to Commander and place announced by a later notice of Management and Budget has not
(dpi), Fifth Coast Guard District, 431 in the Federal Register. reviewed it under that Order. It is not
Crawford Street, Portsmouth, Virginia ‘‘significant’’ under the regulatory
23704–5004, hand-deliver them to Background and Purpose policies and procedures of the
Room 415 at the same address between On October 7 and 8, 2006, the Department of Homeland Security
9 a.m. and 2 p.m., Monday through Virginia Boat Racing Association will (DHS).
Friday, except Federal holidays, fax sponsor the ‘‘Clarksville Hydroplane We expect the economic impact of
them to (757) 391–8149, or e-mail them Challenge’’, on the waters of the John H. this proposed rule to be so minimal that
to Dennis.M.Sens@uscg.mil. The Kerr Reservoir. The event will consist of a full Regulatory Evaluation under the
Inspections and Investigations Branch, approximately 70 inboard hydroplanes regulatory policies and procedures of
Fifth Coast Guard District, maintains the racing in heats counter-clockwise DHS is unnecessary.
l
t: ~ Form 5500 Annual Return/Report of Employee Benefit Plan OMB Nos. 1210- 0110
~
". This form Is required to be flied under sections 104 and 4065 of the Employee 1210 - 0089
(l
Department of the Treasury
Internal Revenue Service Retirement Income Security Act of 1974 (ERISA) and sections 6047(e),
Department of Labor 6057(b), and 6058(a) of the Internal Revenue Code (the Code).
200A g/
Q Administration .. Complete all entries In accordance with This Form is Open to
~ Pension Benefit Guaranty Corporation the instructions to the Form 5500.
Public Inspection.
4- Annual Re ort Identification Information
~ For the calendar plan year 2004 or fiscal plan year beginning and ending 2/
v A This return/report is for: l) a multiemployer plan; ~ a multiple-employer plan; or ~I Ji/
4£
L. CJ a single-employer plan)(tlaBr tlaaFlll øi a DFE (specif) S(I.J/~I
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B This return/report is:
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w 8 the first return/reporfIB8 far tlaB Iila¡¡ 'l B the final return/report filed for the plan; .. /.J. /.J. /.
. e k an amended return/report; '0( a short plan year return/report (less than 12 months). J\./~
..-Ç If the plan is a cOllectively-bargained plan, check here ..............:..................................................... ..
(+ nd attaèh required information. (see instrctons). . . . . . . . . . . . . . . . . .. ..
c Basic Plan Information - enter all requested information.
ç Name of plan 1b Three-digit
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f, 1c Effective date of plan (i'o., day, yr.)
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2a Plan sponsor's name and address (employer, if for a single-employer plan) Employer Identification Number (EIN)
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2d Business code (see instctions)
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., Caution: A penalty for the late or incomplete filing of this return/report wil be assessed unless reasonable cause is established.
.S:
U Under penalties of perjury and other penalties set forth in the instructions, I declare that i have examined th is return/report, including accompanying schedules, statements and
attachments, as well as the electronic version of this return/report)(:t:_ b_:..:; f"..d _'-..t. ....:--11.11 and to the best of my knowledge and belief, it is true, correct and complete.
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Signature of plan administrator Date XVP" nr pri1 name of individual signing as plan administrator
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Signature of em loyerl Ian sponsor¥F Date . name of individual signing as employer
For Paperwork Reduction Act Notice and OMB Control Numbers, see the instructions for Form 5500. fll
"''...."'or,'I',."."'...~=..W,.,.'.W.......,,,,w.""=-'"'.'..=~"""_'/_=V=,=,.."""~-==
!;IGtJ
í-f,~
$;1 ¡"id."h.. ore- 0\= 1)¡: £. b a tçr/ E(d-r 1'"'''~e. ot ¡."l;';1 r~ll~\ S'5:''1 ~ as D¥E
Form 5500 (200~ t\ I Page 2
3a Plan administrator's name and address (If same as plan sponsor, enter "Same") 3b Administrator's EIN
3c Administrator's telephone number
4 If the name and/or EIN of the plan sponsor has changed since the last return/report filed for this plan, enter the name, b EIN
EIN and the plan number from the last return/report below:
a Sponsor's name C PN
J,,¡
~ T'éIç;p.IIVIIÚ IIUIIIDu.
~A Total number of partcipants at the beginning of the plan year. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
;lb/~a Number of parcipants as of the end of the plan year (welfare plans complete only IinesAa,,1, If, and fr)
Active participants. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
b Retired or separated participants receiving benefits. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
C Other retired or separated participants entitled to future benefits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
t;/~/¡¿/d SubtotaL. Add linesJl,,'t, andlf ...............................................................
e Deceased participants whose beneficiaries are receiving or are entitled to receive benefits . . . . . . . . . . . . . . . . . . . .
'J Í!d f TotaL. Add lines Ai and/(e . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
9 Number of participants with account balances as of the end of the plan year (only defined contribution plans
complete this item) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
h Number of participants that terminated employment during the plan year with accrued benefits that were)ess than
..y, 100% vested................. . .................................... ..........................
. . ~. f;l\
parocipaRtrQawif.ca too.~e fS¡¡6l0R~ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
8 Qe8fitø i;ra.iáeá !lRS8r tloe i;laR (88;l'i;lete 88 !IRS 8", !l ai;i;lieal3le) A,'
.I;c.~a A leflsiei, Bei ,alit; (~I ,ç,,,k li ,;" bv1g :~: ~Ian provides pension benefits~ enter the applicable pension feature codes from the Ust of Plan
~.I CharacteriStiCSCodes~inthein~tructions): D 000 0 0 0 000
,/9./bl 1f"lra,,, b""d;i" ("I,t.öl( li,;,: bõlljf the plan provides welfare benefits)ienter the applicable welfare featue codes from the Ust of Plan
--/ CharacteristicsC~des~iñtifif~ttructions):
h.
0 0 0 0,0 0 0 0 0 0
9a Plan funding arrangement (check all that apply) 9b Plan benefit arrangement (check all that apply)
(1) Insurance (1) Insurance
(2) Code section 412(i) insurance contracts (2) Code section 412(i) insurance contracts
(3) Trust (3) Trust

(4) General assets of the sponsor (4) General assets of the sponsor
7 trift" fle. h+Gt! nvmb.¡:;r at (/,,\+v-; ou+l()j empÎo't"rrs +0 -the. Fl~f) , . . . .. tz
SrACE To Bt' fli.f.'D ,..ITti iTc'f1.s F~~i"''' Nt)(T"PA r;¿

Form 5500 (200A) l? I Page 3
~Oa Schedules attached (Check all applicable boxes and, where indicated, enter the number attached. See instctons.)
Pension~Schedules blviI'81'8¡~SChedules'R~-J\S\()Y\ (to J \Ne.Hh:.re
(1) R (Retirement Plan Information) (1) H (Rnanciallnformation)
~.J /
(2) B (Actuaral Information) (2) I (Rnanciallnformation -- Small Plan)
(3) A (Insurance Information)
(4) C (Service Provider Information)
(5) D (DFElPartcipating Plan Information)
(6) G (Rnancial Transaction Schedules)
SCHEDULE A Insurance Information

(Form 5500) This schedule is required to be filed under secton 104 of the OMB No. 1210-0110
Department of the Treasury Employee Retirement Income Security Act of 1974.
.. File as an attachment to Form 5500.
200A ~ /
Department of Labor
Employee Benefits Security Administration .. Insurance companies are required to provide this information This Form is Open to
Pension Benefit Guaranty Corporation pursuant to ERISA section 103(a)(2). Public Inspection.
'6/ For calendar plan year 20 or fiscal plan year beginning and ending
A Name of plan B Three-digit
plan number ..
C Plan sponsor's name as shown on line 2a of Form 5500 D Employer Identification Number
Information Concerning Insurance Contract Coverage, Fees, and Commissions

Provide information for"each contract on a separate Schedule A. Individual contracts grouped as a unit in Par II and III can be
reported on a single Schedule A.
1 Covera9X Iffo-rm"'+i~;"\ /
(a) Name of insurance carrier
(c) NAIC (d) Contract or (e) Approximate number of persons Policy or contract year
(b) EIN
code identification number covered at end of policy or contract year (f) From (g) To
J.',. /2 Insurance fee.kand commissio'i-~ . -,," , .. '... Enter the total fees and total commissions below and list agents,
rokers and other persons in ivii:ually in descending order of the amount paid in the items on the following page(s) in Part i.
Totals
Total amount of commissions paid Total feap paid)(aFl.õtl,t o..(yCtvi"
or Paperwork Reduction Act Notice and OMB Control Numbers, see the instructions for Form 5500. Schedule A (Form 5500) 200, 8/
i~for-m(j,ho !' I
SlACtZ To 8t" Fit.Lt.D tJ(ítt (TE(lIl-S f¡~C)fYl ¡JtX'T PAGE

Fee~aid OJI c: o-tiier Co i\ m i SS"\Ò 1" g / (e)

(b) Amount of Organization
Acommissions paid code
(c) Amount (d) Purpose
Sok.s tl"J. bo.se./
(a) Name and address of the agents, brokers or other

persons to whom commissions or fees were paid
Fees aid a l' A ötlex- (1,6 IYIl j 55 \~ ¡'IS i, (e)

(b) Amount of Organization
"commissions paid code
(c) Amount (d) Purpose
~d-e, i (l"
(a) Name and address of the agents, brokers or other

persons to whom commissions or fees were paid
Feewaid (ty)¿t 0 theÆ- ("P-r"M' (e)

(b) Amount of SS \D t'S
Organization
code
A commissions paid (c) Amount (d) Purpose
st.l¿~ (V'I A. b .iS,,::
Schedule A (Form 5500) 20~ l; / Page 3
i-ï Investment and Annuity Contract Information

Where individual contracts are provided, the entire group of such individual contracts with each carrier may be treated as a unit for
purposes of this report.
3 Current value of plan's interest under this contract in the general account at year end. . . . . . . . . . . . . . . . . . . . . . .
4 Current value of plan's interest under this contract in se arate accounts at year end. . . . , . . . . . . . . . . . . . . . . . . .
5 Contracts With Allocated Funds
a State the basis of premium rates ..
b Premiums paid to carer. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
c Premiums due but unpaid at the end of the year. . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . - . . . . . . . .
d If the carrier, service, or other organization incurred any specifc costs in connection with the acquisition
or retention of the contract or policy, enter amount. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Specify nature of costs ..
e Type of contract (1) 0 individual policies (2) 0 group deferred annuity
(3) 0 other (specify ..

f If contract purchased, in whole or in part, to distribute benefits from a terminating plan check here . . . - . . . .. ..
6 Contracts With Unallocated Funds (Do not include portons of these contracts màintained in separate accounts)
a Type of contract (1) B deposit administration (2) B immediate partcipation guarantee
(3) guaranteed investment (4) other (specif below)
..
b Balance at the end of the previous year. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . - . . . . . . . . . . . . . . .
C Additions: (1) Contributio.ns deposited during the year. . . . . . . . . . . . . . . . . . . . .
(2) Dividends and credits. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -
(3) Interest credited during the year. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4) Transferred from separate account. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(5) Other (specify below). . . . . . . . . . . . , . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
..
(6) Total additions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . , . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . , .
d Total of balance and additions (add band c(6)). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ,¡ . . . . . .
e Deductions:
(1) Disbursed from fund to pay benefits or purchase annuities during year. . . . .
(2) Administration charge made by carrier. . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3) Transferred to separate account- . . . . . . . . . . . . . . . . . . . . . , . . . . . . . . . . . .
(4) Other (speCify below). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
..
(5) Total deductions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . , . . . . . .
f Balance at the end of the current year (subtract e(5) from d) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
SPflG£ 1' B'L fi ì.L-ED WItL¡ ¡"lt" MS fta6f tJEXí t'A C;IÎ
Schedule A (Form 5500) 2006 Page 4
..111 Welfare Benefit Contract Information

If more than one contract covers the same group of employees of the same employer(s) or members of the same
employee organization(s), the information may be combined for reporting purposes if such contract are expenence-rated
as a unit. Wher~åi"iåW8l1l8RtFa9~8 aF9 imi"igg" the entire group of such individual contracts with each carrer may be ,'1/
treated as a un or purposes on t is report. L LO~"+"G'c+~ CAlV't í I\eli vI dua.l eM p.\oy eeÇ /
7 Benefit and contract type (check all applicable boxes)
a Health (other than dental or vision) b ~ Dental c ~ Vision d ~ Ufe Insurance
~ Temporary disabilty (accident and sicknesS)! Long-term disabilit 9 Supplemental unemployment h Prescnption drug
i Stop loss (large deductible) J HMO contract k PPO contract i Indemnit contract
m Other (specify) ~
8 Expenence-rated contracts
a Premiums: (1) Amount received '. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(2) Increase (decrease) in amount due but unpaid .. . . . . . . . . . . . . . . . . . . . .
(3) Increase (decrease) in unearned premium reserve. . . . . . . . . . . . . . . . . . . .
(4) Earned ((1) + (2) - (3)) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . : . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
b Benefit charges: (1) Claims paid. . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(2) Increase (decrease) in claim reserves. . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3) Incurred claims (add (1) and (2)) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4) Claims charged. . . . . . .. . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . .. . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
C Remainder of premium: (1) Retention charges (on an accrual basis) --
(A) Commissions............................................
(B) Administrative service or other fees. . . . . . . . . . . . . . . . . . . . . . . . . , . .
(C) Other specific acquisition costs. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(D) Other expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(E) Taxes..................................................
(F) Charges for risks or other contingencies. . . . . . . . . . . . . . . . . . . . . . . .
(G) Other retention charges . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(H) Total retention. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(2) Dividends or retroactive rate refunds. (These amounts were 0 paid in cash, or 0 credited.) . . . . . . . . . . .
d Status of policyholder reserves at end of year: (1) Amount held to provide benefits after retirement . . . . . . . . . . .
(2) Claim reserves . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . , . . . . . . . . . . . .
(3) Other reserves . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
e Dividends or retroactive rate refunds due. (Do not include amount entered in c(2).) . . . . . . . . . . . . . . . . . . . . . . .
9 Nonexpenence-rated contracts:
a Total premiums or subscription charges paid to carrier. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
b If the carrier, service, or other organization incurred any specific costs in connection with the acquisition
or retention of the contract or policy, other than reported in Part I, item 2 above, report amount. , . . . . . . . . . . . .
Specify nature of costs ..
') "Pt.'I("t II! I?rov i s \'0", o~ Ii' f;,IY(),+:o '-
\0 D\(~ lhe. î"f)$I.H'Cll"C.. Cct(År'j to_',l +Q~~-",iJ.( af\'( (",fi;'f'Q~+¡~ '" l1eceS$Q..1
l-il rp--lie-t"L 5cJ.e&\ùli!A_-" , . , " . ; . ..,.. .0 Ye-S 0 No
\, ì.f ~e tVts'we-.h ¡,'''e ¡ois "Yes ii spe-C\ f¡ fle. U\f~'rMtd,~n not fíb'Jic-\etl.
SCHEDULE B Actuarial Information

OMB No. 1210-0110
(Form 5500) This schedule is required to be filed under section 104 of the Employee
De~artment of the Treasury
Retirement Income Securi Act of 1974, referred to as ERISA, except when
attached to Form 5500-EZ and, in all cases, under secton 6059(a) of the
20~ t2/
Department of Labor Internal Revenue Code, referred to as the Code'S'5"00 .:rF This Form is Open to Public
Employee Benefits Security Inspection (except when
Administration ~ Attch to Form 550Tfr 5500-EZ if apPlicabl'e-j . .J
.. See separate instructions. attached to Form 5500-EZ).
Pension Benefit Guaranty Corporation
C/
'r For calendar plan year 20l) or fiscal plan year beginning and ending
~ Round off amounts to nearest dollar.

.. Caution: A penal of $1,000 wil be assessed for late filing of this report unless reasonable cause is established.
plan number . . . ..
C Plan sponsor's name as shown on line 2a of Form 5500 or 5500-EZ D Employer Identification Number
Type of plan: (1) Multiemployer (2) Single-employer (3) Multiple-employer F 100 or fewer partcipants in prior plan year
Basic Information (To be completed by all plans)
1 a Enter the actuarial valuation date: Month Day Year
bAssets:
(1) Current value of assets. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(2) Actuarial value of assets for funding standard account. . . . . , . . . . . . . . . . . . . . . . . . . . . . . . . . . .
C (1) Accrued liability for plans using immediate gain methods. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(2) Information for plans using spread gain methods:
(a) Unfunded liabilty for methods with bases. . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . C 2 a
(b) Accrued liability under entry age normal method. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . c2b
(c) Normal cost under entry age normal method. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . C 2 c
Statement by Enrolled Actuary (see instructions before Signing):
To the best of my knowledge, the information supplied in this schedule and on the accompanying schedules, statements, and attachments, if any, is complete and accurate, and
in my opinion each assumption, used in combination, represents my best estimate of anticipated experience under the plan, Furthermore, in the case of a plan other than a ,
multiemployer plan, each assumption used (a) is reasonable (taking into account the experience of the plan and reasonable expectations) or (b) would, in the aggregate, result in a total
contribution equivalent to that which would be determined if each such assumption were reasonable; in the case of a multiemployer plan, the assumptions used, in the aggregate, are
reasonable (taking into account the experience of the plan and reasonable expectations),
Signature of actuary Date

G
Type or print name of actuary Most recent enrollment number
Firm name Telephone number (including area code)
Address of the firm

If the actuary has not fully reflected any regulation or ruling promulgated under the statute in completing this schedule,
check the box and see instructions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . - . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
A) )S500-~r ~I
or Paperwork Reduction Act Notice and OMB Control Numbers, Schedule B (Form 5500) 200)
see the instructions for Form 5500 or 5500-EZ.
~E 1:0 Bi' FILI-£.f cJ iTlf fTl=hS fRo;"/! ¡VË)(T 'PAGe

Schedule B(Form 5500) 200A g I Page 2
1 d Information on current liabilties of the plan:

(1) Amount excluded from current liabilty attibutable to pre-participation service (see instrctions) . .
(2) "RPA '94" information:
(a) Current liability. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(b) Expected increase in current liabilit due to benefits accruing during the plan year. . . . . . . . .
(c) Current liabilty computed at highest allowable interest rate (see instrctions) . . . . . . . . . . . . .
(d) Expected release from "RPA '94" current liabilit for the plan year. . . . . . . . . . . . . . . . . . . . . -
(3) Expected Ian disbursements for the plan year. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2 Operational information as of beginning of this plan year:
a Current value of the assets (see instructions) . . . . ... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2a

b "RPA '94" current liabilit: (1) No. of Persons (2) Vested Benefi (3) Total Benefis
(1) For retired parcipants and. beneficiaries receiving payments. . . . .
(2) For terminated vested partcipants ........ . . . . . . . . . . . . . . . . .
(3) For active parcipants. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4) Total................................................
C If the percentage resulting from dividing line 2a by line 2b(4), column (3), is less than 70%, enter
such percentage. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3 Contributions made to the plan for the plan year by employer(s) and employees:
(b) ..tc)
(a) Amoun\b¿aid by Amoun\Ciaid by (a) Amount paid by Amount paid by
Month-Day-Year employer employees Month-Day-Year employer employees
3
4 Quarterly contrbutions and liquidity shortall(s):
a Plans other than multiemployer plans, enter funded current liability percentage for preceding
year (see instructions). . . . . . . . . . . ~ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
b If line 4a is less than 100%, see instructions, and complete the following table as applicable:
Liquidity shortall as of end of Quarter of this plan year
(1) 1st (2) 2nd (3) 3rd (4) 4th
Sf'itC€ To ßc fll,..L-ED wn1+ \TEM£ F~Dth ¡J~X-r PAC ~

Schedule B (Form 5500) 200,, i / Page 3
5 Actuarial cost method used as the basis for this plan year's funding standard account computation:
a 0 Attained age normal b 0 Entry age normal C 0 Accrued benefit (unit credit)
d 0 Aggregate e 0 Frozen initial liabilty f 0 Individual level premium
9 0 Individual aggregate h 0 Other (specify) ..

i Has a change been made in funding method for this plan year? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 0 Yes
j If line i is ''Yes,'' was the change made pursuant to Revenue Procedure 2000-40? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 0 Yes
~
DNO
k If line i is ''Yes,'' and line j is "No" enter the date of the ruling letter (individual or
class) approving the change in funding method. . . . . . . . . . . . . . . . . . . . . . . . . . . . Month
6 Checklist cif certain actuarial assumptions:
a Interest rate for "RPA '94" current liabilty. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ON/A
b Weighted average retirement age . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ... . . . . . . . . . . . . . . . ON/A

Pre-retirement
C Rates specified in insurance or annuity contracts.. 0 N/A Yes ON/A
d Mortality table code for valuation purposes:
(1) Males......................................
(2) Females ............... . . . . . . . . . . . . . . . . . . . . .
e Valuation liability interest rate - . . . . . . . . . . . . . . .. B N/A
f Expense loading. . . . . . . . . . . . . . . . . . . . . . . . . . . N/A N/A
BN/A
9 Annual withdrawal rates:

(1) Age 25. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
%
(2) Age 40. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3) Age 55. . . _ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3
h Salary scale.. . .. .. .. .. .. .. . .. .. .. .. .. . ... 0 N/A 6h
Estimated investment return on actuarial value of assets for year ending on the valuation date
Estimated investment return on current value of assets for year ending on the valuation date. .
7 New amortzation bases established in the current plan year:
6i
% % 0%
6'
%
N/A
(1) Type of Base (2) Initial Balance (3) Amortization Charge/Credit
8 Miscellaneous information:
a If a waiver of a funding deficiency or an extension of an amortization period has been approved for this plan year, enter the
date of the ruling letter granting the approval. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Month Day Year
Sf'fTC€ To ß\: FI£.L£D W IT\t tTEIiS Ffl.:iM NEX,í l'/t (5c

~
Schedule B (Form 5500) 200A Page 4
8b If one or more alternative methods or rules (as listed in the instructions) were used for this plan year, enter the appropriate
code in accordance with the instuctions ..
C Is the plan required to provide a Schedule of Active Partcipant Data? (see instctions) If "Yes," attach schedule. . . . . . . .. 0 Yes DNO
9 Funding standard account statement for this plan year:

Charges to funding. standard account:
a Prior year funding deficiency, if any. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . .
b Employer's normal cost for plan year as of valuation date. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
C Amortzation charges as of valuation date: Outstanding Balance
(1) All bases except funding waivers. . . . . . . . . .. . . . . . . . . . . . . . . . . . .. .. ($
(2) Funding waivers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. .. ($ )
d Interest as applicable on lines 9a, 9b, and 9c . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . .
e Additional interes charge due to late quarterly contributions, if applicable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
f Adjusted additional funding charge. from Part 1I,line 12q, if applicable. . . . . ., . . . . . . . . . . . . . .. . . . . . 0 N/A
9 Total charges. Add lines 9a through 9f . . . . . - . . . . . . . . . . . . . . . . . . . . . , . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Credits to funding standard account:
h Prior year credit balance, if any. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Employer contributions. Total from column (b) of line 3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Outstanding Balance
j Amortization credits as of valuation date. . . . . . . . . . . . . . . . . . . . . . . . . . .. ~ ($ )
k Interest as applicable to end of plan year on lines 9h, 9i, and 9j . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
I Full funding limitation (FFL) and credits
(1) ERISA FFL (accrued liabilty FFL). . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(2) "RPA '94" override (90% current liabilty FFL). . . . . . . . . . . . . . . . . . . ..
(3) FFL credit ........ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
m (1) Waived funding deficiency. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(2) Other credits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
n Total credits. Add lines 9h through 9k, 91(3), 9m(1), and 9m(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ". . . . . .
o Credit balance: If line 9n is greater than line 9g, enter the difference. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
P Funding deficiency: If line 9g is greater than line 9n, enter the difference. . . . . . . . . . . . . . . . . . - . . . . . . . . . . . . .
Reconcilation account:
q Current year's accumulated reconciHation account:
(1) Due to additional funding charges as of the beginning of the plan year
(2) Due to additional interest charges as of the beginning of the plan year
(3) Due to waived funding deficiencies:
(a) Reconcilation outstanding balance as of valuation date. . . . . . . . .
(b) Reconciliation amount. Une 9c(2) balance minus line 9q(3)(a). . . . 3 b
(4) Total as of valuation date. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..
10 Contribution necessary to avoid an accumulated funding deficiency. Enter the amount in line 9p
or the amount required under the alternative funding standard account if applicable. . . . . . . . . . . . . . . . . . . . . . 10
No
)11 Has
12 achange beenparicipant
Ifthe total made in the count
actuarialon
assum tions forB,
Schedule theline
current plan year
2(b)(1)( 4)Ifis''Yes," see or
1, 000 instructions.
more, . . . . . . . . . . . . .
then answer questions 12a and 12b.
a Enter the percentage of plan assets held as:

-- --
Stock % Debt % Real Estate -- -- % Other %
b For all debt securities provide the Macaulay Duration and provide the percentage
Governent debt % --
held as each type of debt security (see instructions):
Macaulay Duration _'_%
Investment Grade Corporate Debt _'_ %
High-Yield Corporate Debt_._%
"6/
Schedule B (Form 5500) 20qA Page 5
_Il Additional Information for Certain Plans Other Than Multiemployer Plans
Please see Who Must File in the Schedule B instructions to determine if you must complete Part II.
2/1A Additional required funding charge (see instctons):
a Enter "Gateway %." Divide line 1b(2) by line 1d(2)(c) and multiply by 100.
~/1, I If line 11t is at least 90%, go to line 1Ã and enter -0-.
.31 ~ i If line 1.8 is less than 80%, go to line 1lP.
~ 13/ If line 1A,a is at least 80% (but less than 90%), see instrctions and, if applicable, go to line -iq
%
and enter -0-. Otherwise, go to line 12b. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
b "RPA '94" current liabilty. Enter line 1d(2)(a). . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
c Adjusted value of assets (see instructions) . . . . . .'. . . . . . . . . . . . . . . . . . . . . . . . . . . . . , . . . . . . . . . . . . . . . . . .
%
:3/3/ d FÜnded current liabilty percentage. Divide line -lc by 11'b and multiply by 100 . . . . . . . . . . . . . . . . . . . . . . . . . .
3/31 e Unfunded current liabilty. Subtract line 1Ac from line 1,p. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
f Liabilty attbutable to any unpredictable contingent event benefit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Outsanding balance of unfunded old liability. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
,/~/.3/~ Unfunded new liabilty. Subtract the total of lines Wand 1Ag from line 1~~ Enter -0- if negative. . . . . . . . . . . .
3/ Unfunded new liabilty amount ( % of line W') . . . . . . . . . . . . . . . . . . . . . . . . - . . . . . . . .
j Unfunded old liabilty amount. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3/3/ k Deficit reduction contribution. Add lines 1Ai,1., and 1 d(2)(b). . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . .
i Net charges in funding standard account used to offset the deficit reduction contribution. Enter
a negative number if less than zero. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
m Unpredictable contingent event amount:
(1) Benefits paid during year attributable to unpredictable contingent event. . . - m 1
(2) Unfunded current liabilty percentage. Subtract the percentage
::/ on line 1Ai from 100%. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
:3 /:3 / (3) Enter the product of lines 1hn(1) and 1ll(2) . . .. . . . . . . . . . . . . . . . . . .. m 3

(4) Amortization of all unpredictable contingent event liabilities. . . . . . . . . . . .. m 4
. (5) "RPA '94" additonal amount (see instctions). . . . . . . . . . . . . . . . . . . . . .. m 5
3/3/ a / (6) Enter the greatest of lines 1Am(3), 11r(4), or 1ßI(5). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
)/3/3/ n Preliminary additional funding charge: Enter the excess of line ~ over line 1~ (if any), plus line 1,A(6),
adjusted to end of year with interest-. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
o Contributions needed to increase current liabilty percentage to 100% (see instructions) . . . . . . . . . . . . . . . . . . .
3/3/ p Additional funding charge prior to adjustment: Enter the lesser of line "In or 1Ao ........................
3/ Adjusted additional funding charge. ( .0 % of line 1"). . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

SCHEDULE C
(Form 5500) Service Provider Information OMB No. 1210-0110
Internal Revenue Service This schedule is required to be filed under section 104 of the 200" l /
Department of Labor Employee Retirement Income Security Act of 1974.
Employee Benefits Security Administration This Form is Open to
Pension Benefit Guaranty Corporation .. File as an attachment to Form 5500. Public Inspection.
8/ For calendar plan year 200 or fiscal plan year beginning and ending
plan number ..
~ Service Provider Information see instructions

listed below, who received compensation during the plan year: ................................. 1
- On the first item below list the contract administrator, if any, as defined in the instrctions. On the other items, list service providers i
3
o .; descending order of the compensation they received for the services rendëred during the plan year. List only the top 40. 103- Es should
enter N/A in (c) and (d).
Lo 'f~ (b) Employer
identification
r- Q. (a) Name number (see
~-t
;;i, ~
instctions)
:: .C' administrator
(d) Relationship to employer, (f) Fees and (g) Nature of
employee organization,.or commissions service code(s)
person known to be a
part-in-interest paid by plan (see instctions)
(c) Oficial plan

position
(d) R onship to employer, (e) Gross salary (f) Fees and (g) Nature of
loyee organization, or or allowances commissions service code(s)
part-in-interest paid by plan paid by plan (see instctions)
For Paperwork Reduction Act Notice and OMS Control Numbers, see the instructions for Form 5500. Schedule C (Form 5500) 2006
Schedule C (Form 5500) 2006 Page 2
identification (c) Ofcial plan

(a) Name number (see positon
instctions)
(e) Gross salary (f) Fees and

or allowances commissions
paid by plan paid by plan
(c) Ofcial plan

(a) Name position
(d) Relationship to employer, (g) Nature of

employee organization, or (f) Fees and
commissions service code(s)
paid by plan (see instructions)
part-in-interest
elationship to employer,
(e) Gross salary (f) Fees and
employee organization, or commissions
or allowances
paid by plan paid by plan
part-in-interest
Line 1. The information required by this Par must be completed, in accordance with the
instructions, for each person receiving, directly or indirectly, $5,000 or more in total
compensation (i.e., money or anything else of value) in connection with services rendered
to the plan or their position with the plan durng the plan year.
(a) Name
(b) Enter EIN or, if reported person does not have an EIN, address and
telephone number
1. EIN -
2. Address and Phone Number
( ) Ext.
(c) Enter Code(s) for relationship or services provided to the plan (see
instrctions)
(d) Relationship to employer, employee organization, or person known to be a pary-in-

interest.
(e) Total amount received (see instructions)

1. $
2. Is the amount entered in element (d)(l) an estimate? Yes No
3. If applicable, describe formula for calculating payment( s)
(f) Did the person identified in element (a) (above) receive during the plan year
value) from a source other than the plan or plan
plan? Yes No
compensation (money or anything else of
sponsor in connection with the person's position with the plan or services provided to the
(g) Ifthe answer to (f) is "Yes," enter the following information for each source from
whom the person identified in element (a) received $1,000 or more in compensation ifthe
person is a fiduciary to the plan or provides one or more of the following services to the
plan - contract administrator, securities brokerage (stock, bonds, commodities), insurance
brokerage or agent, custodial, consulting, investment advisory (plan or paricipants),
investment or money management, recordkeeping, trustee, appraisal, or investment
evaluation.
(1) Name and EIN of source from whom compensation was received (payor)
(2) Enter Code(s) for relationship or services provided by the payor to the plan
(see instructions)
(3) Amount paid by the payor (see instructions)

(A) $
(B) Is the amount entered in element (3)(A) an estimate? Yes No
(C) If applicable, describe formula for calculating payment(s)
(4) Describe nature of compensation reported in (g)(3) (see instructions)
Part II. Service Providers Who Fail or Refuse to Provide Information
Line 2. Provide, to the extent possible, the following information for each fiduciary or
service provider who failed or refused to provide the information necessary to complete
Par I of this Schedule.
(a) Name
(b) Enter EIN or, if reported person does not have an EIN, address and
telephone number
1. EIN -
2. Address and Phone Number
( ) Ext.
( ~OW\ f,le.l-c (.$ fYd,I"i I '

Schedule C (Form 5500) 2001\ 5? Page 3 ~\~ ':'J; t'e.oL el e.~ )
Termination Information on Accountants and Enrolled Actuaries see instructions
(a) Name (b) EIN
(c) Positon
(d) Address
(e) Telephone No.
Explanation:
(a) Name (b) EIN
(c) Position
(d) Address
(e) Telephone No.
Explanation:
(a) Name (b) EIN
(c) Position
(d) Address
(e) Telephone No.
Explanation:
SCHEDULE D DFE/Participating Plan Information

(Form 5500) OMB No. 1210-0110

This schedule is required to be filed under section 104 of the Employee
Retirement Income Security Act of 1974 (ERISA).
200A ~ /
This Form is Open to
Department of Labor .. File as an attachment to Form 5500. Public Inspection.
Employee Benefits Security Administration
'6/ For calendar plan year 200 or fiscal plan year beginning and ending
A Name of plan or DFE B Three-digit
plan number ..
C Plan or DFE sponsor's name as shown on line 2a of Form 5500 D Employer Identification Number
, nformation on interests in MlIAs, CCls, PSAs, and 103-12 IEs to be com leted b lans and DFEs
(C.A1' r \e~ QS MtJ,. 'I e.tti~ (tS i"eeeA +a f'll!j-1 r+ &lll l'I\~S' ¡,;~ 'brË s:)
(a) Name of MTIA, GGT, PSA, or 103-121E
(b) Name of sponsor of entit listed in (a)

Dollar value of interest in MTIA, GGT, PSA,
(c) EIN-PN (d) Entity code (e) or 103-121E at end of year (see instructions)
(b) Name of sponsor of entity listed in (a)

(c) EIN-PN (d) Entity code _ (e) or 103-121E at end of year (see instructions)

(c) EIN-PN (d) Entity code _ (e) or 103-121E at end of year (see instructions)

(c) EIN-PN (d) Entity code ~ (e) or 103-121E at end of year (see instructions)
Schedule 0 (Form 5500) 20~ 5? I

or Paperwork Reduction Act Notice and OMB Control Numbers, see the instructions for Form 5500.
S"lric.;E To ßE" FiI..L.£li v) ¡ HI lTE ""'IS fR.01l Nl)c¡ PflG2

Schedule 0 (Form 5500) 200)\ ~ I Page 2:- 0

)jJTDr!'ch~)-.c;, 11\+x-nsh.¡. /I-tlAs,cCTS:17SAs ¡ t\MJ. 11)3-lìI~'3 (cói-li'rivU)
SCHEDULE G
Financial Transaction Schedules
il
(Form 5500) OMB No. 1210-0110

This schedule is required to be filed under section 104 of the Employee
Retirement Income Securi Act of 1974 (ERISA) and secton 6058(a) of the
200~
Internal Revenue Code (the Code). This Form is Open to
Department of Labor Public Inspection.
g¡ Employee Benefits Security Administration .. File as an attachment to Form 5500.
For calendar plan year 200 or fiscal plan year beginning and ending
A Name of Plan B Three-digit
plan number ..
-
C Name of plan sponsor as shown on line 2a of Form 5500
(a)
D Employer Identification Number
Amount received during reporting year (f)

(d) Principal (e) Interest Unpaid balance at em;! of year
(g)
Detailed description of loan including dates of making and maturity, interest rate, the type and
value of collateral, any renegotiation of the loan and the terms of the renegotiation, and other material items
Amount overdue
(h) Principal (i) Interest
For Paperwork Reduction Act Notice arid OMS Control Numbers, see the instructions for Form 5500. Schedule G (Form 5500) 20~A go /
5fctCJ.:o ß3; flt.I.€O W tn-i iíi"I'S ti1t' tJe~T PAGE'

'/ (c)
(a) Original amount of loan
Amount received during reportng year (f)

(d) Principal (e) Interest Unpaid balance at end of year
(g)
Detailed description of loan including dates of making and maturity, interest rate, the tye and
value of collate!al, any renegotiation of the loan and the terms of the renegotiation, and other material items
Amount overdue
(b) (c)
(a) Identity and address of obligor Original amount of loan
Amount received during reportng year (f)

(d) Prinèipal (e) Interest Unpaid balance at end of year
(g)
Detailed description of loan including dates of making and maturity, interest rate, the type and
value of collateral, any renegotiation of the loan and the terms of the renegotiation, and other material items
Amount overdue
Schedule G (Form 5500) 2006 Page 3-D
.fI.
A - -¡,ui
t'.s 1\ ee.-\ -e..~
(a)
(d) Terms and description (type of propert, location and date it was purchased, terms
regarding rent, taxes, insurance, repairs, expenses, renewal options, date propert was leased)
(e) Original (f) Current value at (g) Gross rental receipts

cost time of lease during the plan year
(h) Expenses paid during (i) Net (j Amount in

the plan year receipts arears
(a)
(b) Identi of (c) Relationship to plan, employer, employee
lessor/lessee organization or other part-in-interes


the plan year receipts arrears
(b) Identity of (c) Relationship to plan, employer, employee

(a) lessor/lessee organization or other part-in-interest

.

the plan year receipts arrear
Schedule G (Form 5500) 2006 Page 4- 0
1~!_(!11 Nonexempt Transactions (Cl)'ft(eJ-e as ß1tll' y l?lr\~.. QS ne~ -t re"lrltltl Mli~Mt+-fl-SÇ ch;'f\)
If a nonexempt prohibited transaction occurred with respect fo a disqualified person, file Form 5330 with the IRS to
pay the excise tax on the transaction.
(a) Identity of part involved (b) Relationship to plan, employer, or other par-in-interest
(c) Description of transactions including maturity date, rate of interest, collateral, par or maturity value
(g) Expenses incurred in

(d) Purchase price (e) Sellng price (f) Lease rental connection with transacton
0) Net gain or (loss) on

(h) Cost of asset (i) Current value of asset each transaction
(a) Identity of part involved (b) Relationship to plan, employer, or other part-in-interest
(c) Description of transactions including maturity date, rate of interest, collateral, par or maturi value

(d) Purchase price (e) Sellng price (f) Lease rental connection with transacton
(j) Net gain or (loss) on

(a) Identity of part involved (b) Relationship to plan, employer, or other par-in-interest
(c) Description of transactions including maturity date, rate of interest, collateral, par or maturity value

(d) Purchase price (e) Sellng price (f) Lease rental connection with transaction
0) Net gain or (loss) on

SCHEDULE H Financial Information

(Form 5500) OMB No. 1210-0110
Department of Labor
This schedule is required to be filed under Section 104 of the Employee
Retirement Income Security Act of 1974 (ERISA) and section 6058(a) of the 200,A ~I
Employee Benefits Security Internal Revenue Code (the Code).
Administration This Form is Open to
.. File as an attachment to Form 5500.
Public Inspection.
v;/ For calendar year 200 or fiscal plan year beginning and ending
plan number ..
Asset and Liabil Statement

1 Current value of plan assets and liabilties at the beginning and end of the plan year. Combine the value of plan assets held in more than one
trst. Report the value of the plan's interest in a commingled fund containing the assets of more than one plan on a line-by-line basis unless the
value is reportable on lines 1C(9) through 1c(14). Do not enter the value of that porton of an insurance contract which guarantees, dunng this plan
year, to pay a specific dollar benefit at a future date. Round off amounts to the nearest dollar. MTIAs, CCTs, PSAs. and 103-121Es do not
complete lines 1 b(1), 1 b(2), 1 c(8), 1 g, 1 h, and 1 i. CCTs, PSAs, and 103-12-IEs also do not complete lines 1 d and 1 e. See instctons.
Assets . .~ (a) Beginning of Year (b) End of Year
a Total noninterest-beanng cash. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . a
b Receivables (less allowance for doubtful accounts):
(1) Employercontnbutions............................................
(2) Participant contributions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3) Other........................ ~ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
C General investments:
(1) Interest-bearing cash (include money market accounts & certificates of deposit)
(2) U.S. Government securities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3) Corporate debt instruments (other than employer securities):
(A) Preferred...................................................
(8) All other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4) Corporate stocks (other than employer securities):
(A) Preferred...................................................
(8) Common...................................................
(5) Partnership/joint venture interests. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(6) Real estate (otherthan employer real propert) . . . . . . . . . . . . . . . . . . . . . . . . .
(7) Loans (other than to partcipants). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(8) Participant loans. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(9) Value of interest in common/collective trusts . . . . . . , . . . . . . . . . . . . . . . . . . . .
(10) Value of interest in pooled separate accounts ..... . . . . . . . . . . . . . . . . . . . . .
(11) Value of interest in master trust investment accounts. . . . . . . . . . . . . . . . . . . . .
(12) Value of interest in 103-12 investment enties. . . . . . . . . . . . . . . . . . . . . . . . . .
(13) Value of interest in registered investment companies (e.g., mutual funds) . . . . .
(14) Value of funds held in insurance co. general account (unallocated contracts) . . C 14
~ For ~:~e::;k'~~~~~~i~~'~~l- ~~~i~~'~~~ ~~~'~~~~;~i'~~~~~~~: ~~~ ~~~'i~~~r~~~i~'ns ~r1~rm 5500. Schedule H (Form 5500) 20~A go I
SPA CÆ fD Jo.c.- F ¡i..-l E £:' W 1l1 (j f- tv So iFR.oth NEXT ~')rtC c'

Schedule H (Form 5500) 200K ~ I Page 2

,.
1 d Employer-related investments: (a) Beginning of Year (b) End of Year
(1) Employer securities. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(2) Employer real propert . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
e Buildings and other propert used in plan operation. . . . . . . . . . . . . . . . . .
f Total assets (add all amounts in lines 1a through 1e). . . . . . .. . . . . . . . . .
Liabilties
9 Benefit claims payable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
h Operating payables. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Acquisition indebtedness. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
j Other liabilties. . . . . . . . . . . . . . . . . . . . . . . . . . . . '. . . . . . . . . . . . . . . . . .
k Total liabilites (add all amounts in lines 19 through 1j) . . . . . . . . . . . . . . . .
Net Assets
Net assets (subtract line 1k from line 1f). . . . . . . . . . . . . . . . . . . . . . . . . . .
Income and Ex ense Statement
2 Plan income, expenses, and changes in net assets for the year. Include all Încome and expenses of the plan, including any trst(s) or separately
maintained fund(s) and any payments/receipts to/from insurance carriers. Round off amounts to the nearest dollar. MTIAs, CCTs, PSAs, and
103-12 IEs do not complete lines 2a, 2b(1)(E), 2e, 21, and 2g.
Income
a Contributions:
(1) Received or receivable in cash from: (A) Employers. . . . . . . .

(B) Parcipants....................................
(C) Others (including rollovers) . . . . . . . . . . . . . . . . . . . . . . . .
(2) Noncash contributions .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3) Total contributions. Add lines 2a(1)(A), (B), (C), and line 2a(2)
b Earnings on investments:
(1) Interest:
(A) Interest-bearing cash (including money market

accounts and certificates of deposit) . . . . . . . . . . . . . . . . .
(B) U.S. Government securities. . . . . . . . . . . . . . . . . . . . . . . .
(C) Corporate debt instruments. . . . - . . . . . . . . . . . . . . . . . . .
(0) Loans (other than to parcipants) . . . . . . . . . . . . . . . . . . .
(E) Partcipant loans . , . . . . . ~ . . . . . . . . . . . . . . . . . . . . . . . .
(F) Other.........................................
(G) Total interest. Add lines 2b(1)(A) through (F). . ; . . . . . . . .
(2) Dividends: (A) Preferred stock. . . . . . . . . . . . . . . . . . . . . .
(B) Common stock . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(C) Total dividends. Add lines 2b(2)(A) and (9) . . . . . . . . . . .
(3) Rents.,..........................................
(4) Net gain (loss) on sale of assets: (A) Aggregate proceeds. .
(B) Aggregate carring amount (see instructions) . . . . . . . . . .
(C) Subtract line 2b 4) B) from line 2b(4)(A) and enter result. .
SlA eX' Î() ':ß¿ f"îL-L£O W li\f ií~ ý\AS fG_6M ,..rE.X-r- PA 6t:
Schedule H (Form 5500) 200Ji

l5/ Page 3
.,
(a) Amount
2b (5) Unrealized appreciation (depreciation) of assets: (A) Real estate. . . . . . . .
(6) Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(C) Total unrealized appreciation of assets. Add lines 2b(5)(A) and (6) . . . . . .
(6) Net investment gain (loss) from common/collective trsts. . . . . . . . . . . . . . . . .
(7) Net investment gain (loss) from pooled separate accounts. . . . . . . . . . . . . . . .
(8) Net investment gain (loss) from master trst investent accounts. . . . . . . . . .
(9) Net investment gain (loss) from 103-12 investent entities. . . . . . . . . . . . . . .
(10) Net investent gain (loss) from registered investment companies
(e.g., mutual funds) ....................:........................
c Other income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
d Total income. Add all income amounts in column (b) and enter total. . . . . . . . . . .
Expenses
e Benefit payment and payments to provide benefi:
(1) Directy to parcipants or beneficiaries, including direct rollovers . . . . . : . . . . .

(2) To insurance carrers for the provision of benefits. . . . . . . . . . . . . . . . . . . . . . .
(3) Other........................................................
(4) Total benefit payments. Add lines 2e(1) through (3) . . . . . . . . . . . . . . . . . . . . .
f Corrective distributions (see instuctions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
9 Certain deemed distbutions of partcipant loans (see instrctions) . . . . . . . . . . . .
h Interest expense. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Administative expenses: (1) Professional fees ... . . . . . . . . . . . . . . . . . . . . . ".
(2) Contract administrator fees. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3) Investment advisory and management fees ...........................
(4) Other........................................................
(5) Total administrative expenses. Add lines 2i(1) through (4) . . . . . . . . . . . . . . . .
Total expenses. Add air expense amounts in column (b) and enter total .... . . . .
Net Income and Reconcilation
k Net income (loss) (subtract line 2j from line 2d) ...........................
I Transfers of assets
(1) To this plan. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . .

(2) From this plan: . . . . . . . . . . . . . '; . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
B::'lm Accountant's 0 inion
3 Complete lines 3a through 3c if the opinion of an independent qualified public accountant is attached to this Form 5500.
Complete line 3d if an opinion is not attached.
a The attached opinion of an independent qualified public accountant for this plan is (see instrctions):
(1) 0 Unqualified (2) 0 Qualified (3) 0 Disclaimer (4) 0 Adverse
b Did the accountant perform a limited scope audit pursuant to 29 CFR 2520.103-8 and/or 103-12(d)? .................. 0 Yes DNO
C Enter the name and EIN of the accountant (or accounting firm) ~
d The opinion of an independent qualified public accountant is not attched because:

(1) 0 this form is filed for a CCT, PSA or MTIA, (2) 0 it wil be attached to the next Form 5500 pursuant to 29 CFR 2520.104-50.
'S?Jî c..E fo 8£ FII.l.€o iJ Iff. (t'EM.$ .(P-Cftv ¡Jex.r PItGE:

~I
Schedule H (Form 5500) 2001\ Page 4
CCTs an 4 () /l fl /
103-121Es also do not complete 4' ttf'cl 4 ¡ .
During the plan year:
N i\5 8fis tlaB Bl'lile:fer f8i to transmit to the plan any parcipant contnbutions within the time
I-he.r-c t\ penod descnbed in 29 CFR 251 0.3-1 02? (See instctons and DOL's Voluntar Fiduciar
Correction Program.). . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . .
:0. '\ j V re.
b Were any loans by the plan or fixed income obligations due the plan in default as of the close
of plan year or classifed dunng the year as uncollectible? Disregard paricipant loans secured
by partcipants account balance. (Attach Schedule G (Form 5500) Part I if "Yes" is checked) . .
C V'ere any leases to which the plan was a part in default or classified dunng the year as
uncollecble? (Attach Schedule 6 (Form 5500) Part II if ''Yes" is checked) . . . . . . . . . . . . . . . . .
d Were there any nonexempt transactions with any par-in-interest (Do not include
transactons reported on line 4a. Attach Schedule G (Form 5500) Par II if ''Yes" is
checked on line 4d.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .-. . . . . . . . . . . . . . . .
e Was this plan covered by a fidelit bond? .........................................
f Did the plan have a loss, whether or not reimbursed by the plan's fidelity bond, that was
caused b'y fraud or dishonesty . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -

9 Did the plan hold any assets whose current value was neither readily determinable on an
established market nor set by an independent third part appraiser? ...................-
h Did the plan receive any noncash contnbutions whose value was neither readily determinable
on an established market nor set by an independent third part appraiser? ...:...........
Did the plan have assets held for investment? (Attach schedule(s) of assets if ''Yes" is
checked, and see instuctions for format requirements) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Were any plan transactions or series of transactions in excess of 5% of the current value of
plan assets? (Attach schedule of transâctions if "Yes" is checked and see instructions for
format requirements). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
k Were all the plan assets either distnbuted to partcipants or beneficianes, transferred to another
plan, or brought under the control of the PBGC? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
a Has a resolution to terminate the plan been adopted during the plan year or any prior plan year? If yes, enter the amount of any plan assets that
reverted to the employer this year. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. DYes D No Amount
5b If, dunng this plan year, any assets or liabilties were transferred from this plan to another plan(s), identify the plan(s) to which assets or liabilties
were transferred. (See instuctons).
5b(1) Name of plan(s) 5b(2) EIN(s) 5b(3) PN(s)
Yes Yo Aiiml:
~, Has the plan failed to provide any benefit whe~' d~e ~nd~r ~he' pl~n; : : : : :
Lf rY ~If this is an individual account plan, was there a blackout period? (see instructions
: and 29 CFR 2520.101-3) . . . . . ., , . , . , . . . . . . . .
L. l' ',If 1iiwas answered "Yes," did the plan administrator comply with the blackout
period notice requirements in 29 CFR 2520.101-3? . . .' . H . . .
ill
SCHEDULE I Financial Information -- Small Plan

(Form 5500) This schedule is required to be filed under Section 104 of the Employee OMB No. 1210-0110
Internal Revenue Service Retirement Income Security Act of 1974 (ERISA) and section 6058(a) of the
Internal Revenue Code (the Code). 200A ~ /
Department of Labor
Administration .. File as an attachment to Form 5500. This Form is Open to
Pension Benefit Guaranty Corporation Public Inspection.
~I For calendar year 200 or fiscal plan year beginning

A Name of plan
and ending
B Three-digit
plan number ..
C Plan sponsots name as shown on line 2a of Form 5500 D Employer Identification Number
Complete Schedule I if the plan covered fewer than 100 partcipants as of the beginning of the plan year. You may also complete Schedule i if you
are filing as a small plan under the 80-120 parcipant rule (see instuctions). Complete Schedule H if reportng as a large plan or DFE.
_ Small Plan Financial Information
Report below the current value of assets and liabilties, income, expenses, transfers and changes in net assets during the plan year. Combine the
value of plan assets held in more than one trst. Do not enter the value of the porton of an insurance contract that guarantees during this plan year to
pay a specific dollar benefit at a future date. Include all income and expenses of the plan including any trust(s) or separately maintained fund(s) and
any payments/receipts to/from insurance carriers. Round off amounts to the nearest dollar.
1 Plan Assets and Liabilties: (a) Beginning of Year (b) End of Year
a Total plan assets. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
b Total plan liabilites. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
C Net plan assets (subtract line 1 b from line 1 a) . . . . . . . . . . . . . . . . . . . .
2 Income, Expenses, and Transfers for this Plan Year: (a) Amount
a Contributions received or receivable
(1) Employers............................................
(2) Partcipants...........................................
(3) Others (including rollovers) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
b Noncash contributions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
C Other income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
d Total income (add lines 2a(1), 2a(2), 2a(3), 2b, and 2c) . . . . . . . . . . . . .
e Benefits paid (including direct rollovers). . . . . . . . . . . . . . . . . . . . . . . . .
f Corrective distibutions (see instructions). . . . . . . . . . . . . . . . . . . . . . . .
Certain deemed distrbutions of part'cipant loans (see instructions) . . . .
.i ;l.: i
Other expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .1
Total expenses (add lines 2e, 21, 2g,~2'X. pn.Ç\.. i..........J
Net income (loss) (subtract line 2i from line "2d) . . . . . . . . . . . . . . . . . . W
Transfers to (from) the plan (see instructions). . . . . . . . . . . . . . . . . . . . ~
SpecifiC Assets: If the plan held assets at anytme during the plan year in any of the following categories, check "Yes" and enter the current
value of any assets remaining in the plan as of the end of the plan year. Allocate the value of the plan's interest in a commingled trust containing
the assets of more than one plan on a line-by-line basis unless the trust meets one of the specific exce tions described in the instructions.
Yes No Amount
a Partnership/joint venture interests ............................................... 3a
.~
b Employer real ropert........................................................ 3b
For Paperwork Reduction Act Notice and OMB Control Numbers, see the instructions for Form 5500. Schedule i (Form 5500) 2006
h A J i' i lÎ i G+f'rl':V t. Se..rvlCP-fn,v:4ers (S(I \/'r;€5 ; re.es./A"'~ ~IYWl-i SÇ\OVl.5 ') :.. 2h1
Schedule i (Form 5500) 2001\ ~ / Page 2
Yes No Amount
3c
d
e
f
During the plan year:
\i a.s a ACid tl:lllllflileyer fai to transmit to the plan any partcipant contrbutions within the time
lhe.r~ ç¡ period described in 29 CFR 2510.3-102? (See instuctions and DOL's Voluntary Fiduciar
f'.\ I v ,e. çorrecton Program.). . . . . . . - . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
b Were any loans by the plan or fixed income obligations due the plan in default as of the
close of the plan year or classifed during the year as uncollectible? Disregard partcipant
loans secured by the parcipants account balance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
C Were any leases to which the plan was a part in default or classifed during the year as
uncollectble? ..............................................................
d Were there any nonexempt transactions with any par-in-interest? (Do not include
transactions reported on line 4a.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
e Was the plan covered by a fidelity bond? . . . . . . . . . _ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
f Did the plan have a loss, whether or not reimbursed by the plan's fidelity bond, that was
caused by fraud or dishonest .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

9 Did the plan hold any assets whose current value was neither readily determinable on an
established market nor set by an independent third part appraiser? ...................
h Did the plan receive any noncash contributions whose value was neither readily
determinable on an established market nor set by an independent third part appraiser? . . . .
Did the plan at any time hold 20% or mote of its assets in any single security, debt,
mortgage, parcel of real estate, or partnership/joint venture interest? .......... -. . . . . . . . .
Were all the plan assets either distributed to parcipants or beneficiaries, transferred to
another plan, or brought under the control of the PBGC? ...........................-
k Are you claiming a waiver of the annual examination and report of an independent qualified
public accountant (IQPA) under 29 CFR 2520.104-46? If no, attach an IQPA's report or
2520.104-50 statement. (See instructions on waiver eligibilty and conditions.). . . . . . . . . . . . .
5 Has a resolution to terminate the plan been adopted during the plan year or any prior plan year? If yes, enter the amount of any plan assets that
reverted to the employer this year. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 0 Yes 0 No Amount
5b If during this plan year, any assets or liabilities were transferred from this plan to another plan(s), identi the plan(s) to which assets or liabilities
were transferred. (See instrctons.)
5b(1) Name of plan(s) 5b(2) EIN(s) 5b(3) PN(s)
Nnunt:
. -~ . . .
'i \ Has the plan failed to provide any benefit when due under the plan? . . . ' .
If1 '
t. I" ~If this is an individual account plan, was fhere a blackout period? (see instructions
: and 29 CFR 2520.101-3) . . . . . . . . . . . . . . . . . . . .
Ll 1" i; Ifperiod
IJliwasnotice
answered "Yes," didin
requirements the29plan
CFRadministrator
2520.1 01-3? comply
. . . with
. . .the. blackout
." . . .
SCHEDULE R Retirement Plan Information

(Form 5500) OMB No. 1210-0110
Department of the Treasury This schedule is required to be filed under sections 104 and 4065 of the
Internal Revenue Service Employee Retirement Security Act of 1974 (ERISA) and section 6058(a) of the
Department of Labor Internal Revenue Code (the Code).
200A ~ I
Administration This Form is Open to
.. File as an Attachment to Form 5500.
Public Inspection.
~ I For calendar year 200 or fiscal plan year beginning and ending
plan number ..
Distributions
All references to distributions relate only to payments of benefits during the plan year.
1 Total value of distributions paid in propert other than in cash or the forms of propert specified
in the instructions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . '. . . . . . . . . . . . . . . . . . . . . . . . .

2 Enter the EIN(s) of payor(s) who paid benefits on behalf of the plan to participants or beneficiaries
during the year (if more than two, enter EINs of the two payors who paid the greatest dollar amounts
of benefits).
Profit-sharing plans, ESOPs, and stock bonus plans, skip line 3.

3 Number of participants (living or deceased) whose benefits were distributed in a single sum, during
the plan year . . . . . . . . . . . . . . . . . . . " . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
.. Funding Information (If the plan is not subject to the minimum funding requirements of section 412 of the Internal Revenue
Code or ERISA section 302, skip this Part)
4 Is the plan administrator making an election under Code section 412(c)(8) or ERISA section 302(c)(8)? . . . . . . . . . .. ~
If the plan is a defined benefit plan, go to lineA. '? I
5 If a waiver of the minimum funding standard for a prior year is being amortized in this
plan year, see instructions, and enter the date of the ruling letter granting the waiver. . . . . . . . . . . . .... Month_Day Year
If you completed line 5, complete lines 3, 9, and 10 of Schedule B and do not complete the remainder of this schedule.
6a Enter the minimum required contributi.on for this plan year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. ~a$
b Enter the amount contributed by the employer to the plan for this plan year. . . . . . . . . . . . . . . . . . . . . . . . . 6b $
C Subtract the amount in line 6b from the amount in line 6a. Enter the result (enter a minus sign to the left
of a negative amount) .. . . . . . . . . . g/. . 'l I. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6c $
If you completed line 6c, skip lines and .
il If a change in actuarial cost method was made for this plan year pursuant to a revenue procedure providing automatic
approval for the change or a class ruling letter, does the plan sponsor or plan administrator agree with the change? . N/A
IiI Amendments
9/A If this is a defined benefit pension plan, were any amendments adopted during this plan year that
increased or decreased the value of benefits? If yes, check the appropriate box(es). If no, check the
"No" box. (See instructions.). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . No
f
For Paperwork Reduction Act Notice and OMB Control Numbers, see the instructions for Form 5500. Schedule R (Form 5500) 200" ~ I
7 wdl ~e. IMh')lY)vm f'ncL'''J lll'C"Jn+ æltq-feel Or-

llne (Pc- he me.r b fh-t fundl'l' de.4.d (i"ne? , . . . . , 0 Ye,s 0 No OtJ/A
jrJSEf(, fR.6m tJeK1 'rAGE'
SPAcE 1-0 Be ffi..LCl) fA lTl (íel:S~ E~~m NEXT 'PflGt

THIS TEXT IS TO BE INSERTED ON PAGE 1 OF SCHEDULE R
Part IV ESOPs (See Instructions) If this is not a plan described under ERISA section
407(d)(6) or Section 409(a) or 4975(e)(7) of the Internal Revenue Code, skip this part.
10 Were unallocated employer securities or proceeds from the sale of unallocated securities
used to repay any exempt loan? 0 Yes 0 No
11a Does the ESOP hold any preferred stock? DYes 0 No
b If the ESOP has an outstanding exempt loan with the employer as lender, is such loan
part of a "back-to-back" loan? (See instructions for definition of "back-to-back" loan.)
DYes 0 No
market? 0 Yes 0 No
12 Does the ESOP hold any stock that is not readily tradable on an established securities
Párt V Contributing Emp oyer

, Benefit Pension Plans
13 List each employer who contributed an annual amount equal to or greater than 5% of all
annual contributions to the plan (measured in dollars). (See instructions.) Complete as many
entries as needed to report all employers required to be listed.
a Name of contributing employer

b EIN
c Dollar amount contributed
d Contribution rate
e Contribution base unit measure (check applicable measure):
Hourly _ Weekly _ Unit of product _ Other (specify)
f CBA expiration date (mm/dd/yyyy)

b EIN
d Contribution rate

b EIN
d Contribution rate
'l'
Under Section 6047(e) of the Internal Revenue Code
.. File as an attachment to Form 5500 or 5500-EZ.

and ending
B Three-digit
plan -numb
c o Emplo Identification Number
1 a Is the ESOP maintained by an S corpo .on?......................................... ........................

If "Yes," answer line 1b. (Also, "2Q" mus e entered on Form 5500, line 8.)
b Were any prohibited allocations of securies in S corporation made to any disqualified per n?..........................
2a Did the employee stock ownership plan (ESOP) ha an outstanding securities acquisitio oan within the meaning
of Code section 133 during the plan year? . . . . . . . . .. ...................... ....................................
b Did the employer maintaining the ESOP pay dividends (d ctible under section 'l(k)) on the employer's stock
held by the ESOP during the employer's tax year in which the an year ends? ....................................:....
If both line 2a and line 2b are "No," DO NOT complete any other estion n this schedule. Attach the schedule
to the Form 5500 or 5500-EZ you file for your ESOP plan.
3 What is the total value of the ESOP assets? . . . . . . . . . . . . . . . . .. .... ........... ~
4 If the ESOP holds preferred stock, under what formula(s) is the eferred sto convertible into common stock of
the employer corporation? . . . . . . . . . . . . . . . . . . . . . . . .. ................ .......
5 If unallocated employer securities were released from a an suspense account, in te below the methods used:
a ~ Principal and interest (Excise Tax Regulations se . n 54.4975-7(b)(8)(i));
b Principal only (Exci~e Tax Regulations sectio 'l.4975-7(b)(8)(ii));

C Other (attach an explanation)
6 Were unallocated securities or proceeds m the sale of unallocated securities used to repay any empt loan
(within the meaning of Code section 5(d)(3))? If 'Yes;" attach a description of the transaction. . . .. ......................
If the ESOP or the employer c poration has one or more outstanding securities acquisition loans int
satisfy Code section 133, c plete lines 7 through 12, otherwise skip to line 13.
7a Was the ESOP loan p of a "back to back" loan? (See instrctions for definition of "back to back" loan.). . . . . . . . . .
b If line 7a is ''Yes,'' a the terms of the two loans substantially similar? ..................................... . .. ........
C Do the two loa ave the same amortization schedule? If "No," attach an explanation of how the amortzation
schedules . er.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. ..
8 Is the 10 an immediate allocation loan as defined in Code secton 133(b)(1)(B)? .......................................
9a Wh as the date of the securities acquisition loan? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. ..
month
aperwork Reduction Act Notice and OMB Control Numbers,
"mes after the acquisition of the employer securities with the loan proceeds, did the ESOP own more than
50% of: . each class of outstanding stock of the employer corporation, or (ii) the total value of all outsanding
stock of the poration? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
C If line 9b is "No,' es the securities acquisition loan satisf one of the transition rules of Act section 7301 (1) of OBRA
1989 or satisfy the ex tion in Code section 133(b)(6)(B)(ii)? (See instrctions for explanation of transiton rules.). . . . . .
d If line 9c is "No," enter the e and address of payees to whom interest with respect to securities acquisiton loans s
paid ..
10 What was the amount of interest paid on th ecuiïes acquisition loan? . . . . . . . . . . . .. ~

11 a Were any securities disposed of within 3 year a r the plan acquired section 133 securiies in
described in Code secton 4978B(c)? . . . . . . . . . . . .
b If line 11a is "Yes," does one or more of the exceptions p ided in Code section 497
of employer securies? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
12a Were any of the ESOP's securities acquisition loans refinanced d .
b If line 12a is "Yes," does the refinancing meet the requirements of Act
If the employer maintaining the ESOP deducted dividends und
lines 13 through 16, otherwise skip to line 17.
13a Did the amount of the dividends paid exceed the employer' current or accumulate arnings and profits within
the meaning of Code secton 316? . . . . . . . . . . . . . .. .......................... .................................
b Is the amount paid a dividend under applicable st law? . . . . . . . . . . . . . . . . . . . . . . . . . .. .............................
14 If dividends deducted under Code section 40 were used to repay an exempt loan, were any "idends used
to repay the loan generated by securities t were not acquired with the proceeds of the loan being aid? . . . . . . . . . . . . . . . . . .
15 If the answer to line 14 is ''Yes,'' were e dividends paid with respect to employer securities that satisf th
transition rules of Act section 730 )(2) of OBRA 1989? ... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
16 Did the employer make pay nts in redemption of stock held by an ESOP to terminating ESOP participants and
deduct them under Co section 404(k)(1)? ................................."......................:.
17a Were any dividend ubject to an election by participants or their beneficiaries under Code section 404(.)(2)(A)(iii)
to reinvest the "idends in employer securities? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. ..
If "Yes," wer lines 17b and 17c. If "No," skip to line 18a.
b Did th lection comply with the requirements of Notice 2002-2? . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . .
C A öividends reinvested in employer securities pursuant to the election fully vested? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
y
lete the following information for each class of stock owned by the ESOP:
(b) (c) (e) (
mmon Readily repay exempt loan
(a) Dividends
stoc tradable*
Class of stock paid to
Preferred s (Y) (2) unallocated
stock (P) No partcipants*** stock
$
Totals of dividends reported on lines 18(e) a
attachments see instructions . . . .. ............... $ $ $
for all classes of stoclt (including any re ed on
* If the stock is readily trada n an established securities market within the meaning of Code section 409(1 ,
** Dividend rate paid ach class of stock during the plan year.
*** Dividends . airectly to or distbuted to partcipants.
Annual Registration Statement Identifying Separated

Participants With Deferred Vested Benefits
Under Section 6057(a) of the Internal Revenue Code
.. File as an attachment to Form 5500 unless box 1 Is checked.
and ending
B
1 0 Check here if plan is a gover ent, church or other plan that elects to voluntarily file Schedule S
through 3c, and the signature a a.
2 nd room or suite no.) (If a P.O. box, see the ins ctons for line 2.)
City or town, state, and zip code
3a Name of plan administrator (if other than sponsor)
3b Administrator's EIN
3c
City or town, state, and zip code
Under penalties of perjury, I declare that I have examined t e best of my knowledge and belief,it is true, correct, and complete.
Signature of plan
administrator ~
Phone number of plan administrator'" Date ~
For Paperwork Reduction Act Notice a v9.0 Schedule SSA (Form 5500) 2006
300600010A
L 1111 11111111111111111111 -.
Schedule SSA (Form 5500) 2006 Page 2
4 Ente one of the following Entr Codes in column (a) for each separated parcipant with deferred vested benefits that:
Code -- has not previously been reported.
Code B - has previously been reported under the above plan number but requires revisions to the information previously reI) rted.
Code C -- H s previously been reported under another plan number but wil be receiving their benefits from the plan listed ove instead.
Code D -- has reviously been reported under the above plan number but is no longer entitled to those deferred veste enefi.
Use with entry code Use with try code

"A" "B", "C" or "0" "A" or "B" Amount of vested benefi
(a) (b)
Social (c) (f)
Entry Defined benefi
Code Security Name of Participant
plan -- periOdic
Number
payment
(M.I.) (Last)
Use with entry code Use with entry code

"A" or "B" "C"
Amount of vested benefit
(i)
(a) Defined contribution plan
Previous sponsor's
(j
Entry Previous
(g) employer
Code Units or plan number
Share identification number
shares indicator
.,
300600020B
L 1~I 11111111111111111111 --
Department of the T~easury Department of Labor Pension Benefit
Internal Reveni.e'Senfice Employee Benefits Guaranty Corporation
Security Administration
¡J
SJ
'"
~(QO~ \?
lL
'1~
~
Instructions for Form 5500
ç Annual Return/Report of Employee Benefit Plan
(J Code section references are to the Intemal Revenue Code unless otherwise noted.
-~ ERISA refers to the Employee Retirement Income Security Act of 1974.
i.1
instructions. (See Where To File.)

4.:FAST Pr~cessin~ System
, t.
ti (FAST), you can choose between two computer scann Ie
forms to complete and fie your 2006 Form 5500: "mac . e
. Clearly identify all attachments. At the top of
attachment, indicate the schedule and Ii " any (e.g.,
Schedule i, Line 4k), to which the ment relates.
. Do not enter social secu . umbers on the Form 5500,
7'
print" and "hand print." Machine print forms are compl ed schedules, or other ments unless specifically required by
using computer softare from EFAST approved vend rs and the form, sc es, or instructions. The Form 5500 and most
can be filed electronically or by mail (including certai private of the ules a~e open to pUbli? inspectio~, a~d the contents
delivery services). Hand print forms maybe comple d by hand,
typewriter or by using computer softare from EF T approved ~tenaeJ.
vendors. Hand print forms can be filed by mail (in luding certain
~'7; private delivery services); however, they canno e filed
,
electronically. For more information, see the in ructions for

About the Form 5500
How To File on page 5. The Form 5500 Annual Return/Report is used to report
informaliòn concerning employee benefi plans and Direct Filing
Entities (DFEs). Any administrator or sponsor of an employee
EFAST Processing Tips benefi plan subject to ERISA must file information about each
To reduce the possibilty of corresponden e and penalties, we plan every year (Code section 6058 and ERISA sections 104
remind filers that: and 4065). Some plans participate in certain trusts, accounts,
. Paperforms must be obtained from t e IRS or printed using and other investment arrangements that file a Form 5500 as
softare from an EFAST approved so are developer. DFEs. See Who Must File on page 2, When To File on page
. Hand print and machine print form generated by EFAST 40)(Re 'NJ;sFe Te File 9R (iõl!j9 l1
approved softare wil not be proce ed if they are printed out
blank, or with limited information, a d then completed by pen or
'1 The Internal Revenue Service (IRS), Department of Labor -Y
(DOL), and Pension Benefit Guaranty Corporation (PBGC)
typewriter. Only offcial hand print aper forms printed by the have consolidated certain returns and report forms to reduce
IRS may be completed by pen or, pewriter. the filing burden for plan administrators and employers.
. All information should be in t specific fields or boxes Employers and administrators who comply with the instructions
provided on the forms and sch dules. Information entered for the Form 5500 and schedules will generally satisfy the
outside of the fields or boxes ay not be processed. annual reporting requirements for the IRS and DOL.
. Filings using photocopies f the computer scannable forms Plans covered by the PBGC have special additional a)
and schedules may be retu ed or cause correspondence requirements, including filing Annual Premium Payment (PBGC \J
i;'
requiring additional inform tion. Form 1 Packages) and reporting certain transactions directly û.
. Do not use felt tip pen or other writing instruments that can
cause signatures or dat to bleed through to the other side of
with that agency. See PBGC's Premium Package (Form 1
Packages).
-ix.
the paper. One-sided cuments should have no markings on
Each Form 5500 must accurately reflect the characteristics ;i
the blank side. and operations of the plan or arrangement being reported. The
ç
. Paper should be an without glue or other sticky requirements for completing the Form 5500 vary according to .t:
substances. the type of plan or arrangement. The section What To File on
o
. Do not staple th forms. Use binder clips or other fasteners
that do not pertor te the paper.
page 7 summarizes what information must be reported for
different types of plans and arrangements. The chart on pages
-t-i
. Do not submi extraneous material or information, such as 12 and 13 gives a brief guide to the annual return/report ¡II
arrows used to ndicate where to sign, notes between preparers requirements for the 200AForm 5500. '6/ ~
. ,-
of the report, otations on the form, e.g., "DOL copy," etc.
. Do not su mit unnecessary or blank schedules. Except for
computer for internal consistency and completeness.
~
G
,
certain Sch dule SSA filings specifically permitted by the
The filing may be reJe ed upon this review. Employers
instructio' ,schedules should be submitted only with a Form
5500 or i response to correspondence from the Employee
Benefis ecurity Administration (EBSA) regarding the
proces ing of your return/report.
i' .
and plan administrators should pr . lete and accurate
~~tlifefleflt~.-
iJ
I,I
Vl
. Su it all schedules (including the correct number of ERISA and the Code provide for the assessment or
sche ules) for which a box is checked on Form 5500, Part II, imposition of penalties for not submitting the required
line O. information when due. See Penalties on page 7.
o not attach or send any payments to EFAST. Annual reports filed under Title i of ERISA must be made
. All Forms 5500 and 5500-EZ must be filed with the EBSA available by plan administrators to plan participants and by the
DOL to the public pursuant to ERISA sections 104 and 106.
Cat. No. 13502B

THIS TEXT IS TO BE INSERTED ON PAGE 1, COLUMN 1
Under the computerized ERISA Filing Acceptance System (EF AST), you must
electronically file your 2008 Form 5500. You may file your 2008 Form 5500 on-line,
using EFAST's web-based filing system or you may file through an EFAST-approved
vendor. For more information, see the instrctions for Electronic Filng Requirement on
page 5.
TIDS TEXT IS TO BE INSERTED ON PAGE 1, COLUM 2
The Form 5500 must be filed electronically. Your entries will be initially screened.
Your entries must satisfy this screening in order to be initially accepted as a fiing. Once
initially accepted, your form may be subject to furter detailed review and your filing
may be rejected based on this fuher review.
T!lble of Contents A i. Page .... .
r Title I of ERISA, and are not open to public inspection. ~he:di:l(: C csor, .1'1'1:81 .l'fa"FR8ksl'. . . . . . . . . . . . . ~e(- ';
Schedule G - Financial Transaction Schedules ....... 37
Schedule H - Financial Information . . . . . . . . . . . . . . . . 39
tJ"'/.
Chan s -To
Form 550 The Note for7 200)\
lines 6 and instructions on counting Schedule I - Financial Information - Smatl Plan . . . . . . . 48
/ participants an eneficiaries in welfare benefit plans have Schedule R - Retirement Plan Information . . . . . . . . . . . 54
been expanded to' elude the definition of when an individual is
no longer a participa or beneficiary.
. Schedules H and I - he TIPs in the instructions for lines 4a ':;iii~~e¡£~!~~~~~~~~R ~~~.~~~~~e~. . . . . . -l vy
and 4d of Schedules H an have been updated to refer to the Paperwork Reduction Act Notice . . . . . . . . . . . . . . . . . . 59
revised Voluntary Fiduciary rection Program (VFCP), which Codes for Principal Business Activity .. . . . . . . . . . . . . 60
was published in the Federal Re . ter on April 19, 2006. The ERISA Compliance Quick Checklist . . . . . . . . . . : . . . . . 63
TIPs also explain that applicants th satisfy both the VFCP Index . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 64
requirements and the conditions of Pr ibited Transaction
Exemption (PTE) 2002-51 are relieved fr the obligation to file
the Form 5330 with the IRS. Telephone Assistance
. Form 5500 Instructions - The instructions ve been If you need assistance completing this form, want to confirm the
revised to add the new mail and private delivery ice
receipt of forms you submitted, or have related questions, call
addresses for submitting late filing penalties under t the EFAST Help Line at 1-866-463-3278 (toll-free) and follow
r' . . .
Delinquent Filer Voluntary Compliance Program.
. Schedule P - The Internal Revenue Service no longe
EA'leyee Beflefit Tfi:M.

the directions as prompted. The EFAST Help Line is available
Monday through Friday from 8:00 am to 8:00 pm, Eastem Time.
How To Get Forms and Related

Table of Contents Page
Section 1: Who Must File . . . . . . . . . . . . . . . . . . . . . . . . . 2
Publications
Pension Benefi Plan . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Telephone
Welfare Benefi Plan . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 You can ordeiNorms and IRS publications by calling - re i 4 t4?- j
Direct Filng Entity (DFE) . . . . . . . . . . . . . . . . . . . . . . . . . 4 1-800-TAX-FOR:M (1-800-829-3616). You can order l:BSA
Section 2: When To File . . . . . . . . . . . . . . . . . . . . . . . . . . 4 publications by callng 1-866-4-EBSA (3272).
~/' E~ension ~f Time to .File. . . . . . . . . . . . . . . . . . . . . . . . . 4, Personal Computer
$'/1 .Jrivate 3'Delivery You can access the EFAST Web Site 24 hours a day, 7 days a
, .' ~~cetieR Wher:SeivieeTo FjlJ ...............
-- r ., . 1~ week at ww.efast.dol.govto:
~J/.ß/Section",,1f.. ÑJr~/1. t~T~.~i.~-fílI~. ~ .'y:r~~e;.\t5 . View forms and related instructions.
J/ Form 5500 -
Completed by Pen . . . . . . . . . . . . . . . . . . . . . . . . 6
Completed ri er . . . . . . . . . . . . . . . . . . . . . . . 6
. Get information regarding EFAST, including approved
softare vendors.
. See answers to frequently asked questions about the Form
5500 and EFAST.
. Access the main EBSA and DOL Web Sites for news,
Amended Return/Report . . . . . . . . . . . . . . . . . . . . . . . . . 6 regulations, and publications.
Final Return/Report. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6
Signature and Date . . . . . . . . . . .. . . . . . . . . . . . . . . . . . 7 You can access the IRS Web Site 24 hours a day, 7 days a
Change in Plan Year. . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 week at ww.irs.govto:
Penalties . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 . View forms, instructions, and publications.
Administrative Penalties. . . . . . . . . . . . . . . . . . . ". . '. . . 7 . See answers to frequently asked tax questions.
. Search publications on-line by topic or keyword.
Other Penalties . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 . Send comments or request help bye-maiL.
Section 5: What To File .......................... 7
. Sign up to receive local and national tax news bye-maiL.
Form 5500 Schedules . . . . . . . . . . . . . . . . . . . . . . . . . . . 8
Pension Benefi Schedules. . . . . . . . . . . . . . . . . . . . . . 8 ~ !;e.e ì~$tIt. ':'YI ii€J~t' P""je-
Financial Schedules. . . . . . .. . . . . . . . . . . . . . . . . . . . 8
Pension Benefi Plan Filng Requirements. . . . . . . . . . . . . 8
Limited Pension Plan Reporting .................. 9
Section 1: Who Must File
Welfare Benefi Plan Filing Requirements . . . . . . . . . . . . . 9 A return/report must be filed every year for every pension
benefi plan, welfare benefi plan, and for every entity that files
Direct Filng Entity (DFE) Filing Requirements . . . . . . . . . . 9
as a DFE as specified below (Code section 6058 and ERISA
Master Trust Investment Account (MTIA) . . . . . . . . . . . 10 sections 104 and 4065). .
Common/Collective Trust (CCT) and Pooled
Separate Account (PSA) . . . . . . . . . . . . . . . . . . . . . 10 Pension Benefit Plan
103-12 Investment Entity (103-12 IE) ............. 11 All pension benefi plans covered by ERISA are required to fie
Group Insurance Arrangement (GIA) . . . . . . . . . . . . . . 11 a Form 5500 except as provided in this Who Must File section.
Quick Reference Chart for Form 5500, The return/report is due whether or not the plan is qualified and
Schedules and Attachments . . . . . . . . . . . . . . . . . . . . 12 even if benefits no longer accrue, contributions were not made
Section 6: Line-by-Line Instructions for the 200" Z / this plan year, or contributions are no longer made. Pension
Form 5500 and Schedules. . . . . . . . . . . . . . . . . . . . . . 14 benefi plans required to file include both defined benefit plans
Form 5500 - Annual Report Identification and defined contribution plans.
Information and Basic Plan Information. . . . . . . . . . . . 14 The following are among the pension benefi plans for which
Schedule A - Insurance Information ............... 21 a return/report must be fied:
Schedule B - Actuarial Information ... . . . . . . . . . . . . . 23 1. Profi-sharing, stock bonus, money purchase, 401 (k)
Schedule C - Service Provider Information. . . . . . . . . . . 32 plans, etc.
Schedule D - DFE/Participating Plan Information . . . . . . 34 2. Annuity arrangements under Code section 403(b)(1).
-2- General Instructions to Form 5500
TIDS TEXT is TO BE INSERTED ON PAGE 2
(TIP) Plans that have fewer than 100 paricipants at the beginnng of the plan year are
exempt from the requirement that the plan's books and records be audited by an
independent qualified public accountat, have 100% of their assets invested in secure
investments with a readily determinable fair value, and hold no employer securties,
generally are eligible to file the Form 5500-SF in lie of the Form 5500. For more
information on who may file the Form 5500-SF, see ww.dol.gov/ebsa.
...
3. Custodial accounts established under Code section 4. A simplified employee pension (SEP) or a salary
reduction SEP described in Code section 408(k) that conforms ..
or 2520.1 04-49. ~
403(b )(7) for regulated investment company stock.
4. Individual retirement accounts (IRAs) established by an to the altemative method of compliance in 29 CFR 2520.104-48 . ~
employer under Code section 408(c).
410(d). -L
5. A church plan not electing coverage under Code section . E:
LÅ
Sates primarily for nonresident aliens if the em I
maintains the plan is:
.A ·.aadomestic employer,
foreign employer w' .ororne derived from sources
/ within the United S including foreign subsidiaries of
domestic e ers) if contributions to the plan are deducted
on it _ . . income t~x re~urn. For this type of plan, enter 3A on
t' ~. Q6. A pension plan that is . . tL n)
meaning of Code section 40 qua ify for the '; i;
7. An unfunded pension plan for a select group of 't ~

management or highly compensated employees that meets the tí .1
requirements of 29 CFR 2520.104-23, including timely filing of a -- -l
registration statement with the DOL. . ~ ~
5"/ A Chu;ch pen~ion plans electing coverage under Code 8. An unfunded dues financed pension benefi plan that :-1: I¡
meets the alternative method of compliance provided by 29 ~ ,;:
section 410(d).
(PI Ã. Pension benefi plans that cover residents of Puerto Rico,
CFR 2520.104-27. ": "i
9. An individual retirement account or annuity not .. :;
the U.S. Virgin Islands, Guam, Wake Island, or American
Samoa. This includes a plan that elects to have the provisions considered a pension plan under 29 CFR 2510.3-2(d). £ (j .
of section 1022(i)(2) of ERISA apply. 10. A govemmental plan. .J4; ¿
": I A. Plans that satisfy the Actual Deferral Percentage .~ ~ v
requirements of Code section 401 (k)(3)(A)(ii) by adopting the Welfare Benefit Plan ~ .. . ..,
:~
"SIMPLE" provisions of section 401 (k)(11). All welfare benefit plans covered by ERISA are required to file a ~ -: r:
Form 5500 except as provided in this Who Must File section. (J ¿; t
See What To File on page 7 for more information about Welfare benefi plans provide benefis such as medical, dental, ~ \,~ rJ
what must be completed for pension plans. life insurance, apprenticeship and training, scholarship funds, i: ~ -t
severance pay, disabilty, etc. . ~ t '';
and Wholly Owned Trades or Businesses See What To File on page 7 for more information. -t i t
A plan that provides deferred compensation solely i r (1) an Reminder: The administrator of an employee welfare benefi ' d c ç
individual or an individual and his or her spouse.w 0 wholly plan that provides benefis wholly or partially through a Multiple E ~ ~
own a trade or business, whether incorporated Employer Welfare Arrangement (MEWA) as defined in ERISA
unincorporated; or (2) partners or the partners nd the partners' section 3(40) must file a Form 5500, unless otherwise exempt.
spouses in a partnership may generally file F rm 5500-EZ,
Annual Return of One-Participant (Owners nd Their Spouses) 5500 or any required schedules for a welfare pI
Retirement Plan, rather than a Form 5500 provided that the subject to Title i of ERISA. Welfare plans are
plan: associated with fringe benefit plans must ñ e Fonn 5500 in n
vly 1. Satisfies the minimum coverag equirements of Code accordance with the Welfare Ben an Filng ~
.. section 410(b) without being combin (j with any other plan Requirements on page 9, s they are exempt as specifed /
maintained by the employer; below. Welfare plans ich a Form 5500 must be fied may
2. Does not cover a business at is a member of a be eligible for' . ed fiing requirements. See the limited
"controlled group"; and reporti quirements for unfunded, fully insured or
3. Does not cover a busin s for which leased employees
(as defined in Code section 14(n)(2)) perform services.
Do Not File A Form 5500 For A Welfare Benefit Plan
A plan that fails to me any of the above conditions must fie That Is Any Of The Following:
Form 5500 rather than orm 5500-EZ. A plan that meets all of 1. A welfare benefit plan that covered fewer than 100
the above conditions' exempt from filing the Form 5500-EZ if participants as of the beginning of the plan year and is
the plan (and any 0 er plans of the employer) had total assets unfunded, fully insured, or a combination of insured and
of $100,000 or les at the end of every plan year beginning on
unfunded.
or after January ,1994.
Note. To determine whether the plan covers fewer than 100
For this pu ose, a "controlled group" is a controlled group participants for purposes of these filing exemptions for insured
of corporati s under Code section 414(b). a group of trades or and unfunded welfare plans, see instructions for lines 6 and 7
businesse under common control under Code section 414(c), on counting participants in a welfare plan. See also 29 CFR
or an aff ted service group under Code section 414(m) that 2510.3-3(d).
include the business of the owner or partner covered by the
plan. a. An unfunded welfare benefi plan has its benefits paid as
needed directly from the general assets of the employer or
When filing Form 5500 for a plan described in Special employee organization that sponsors the plan. .
Rules for Certain Plans of Partnerships and Wholly Note. Plans that are NOT unfunded include those plans that
received employee (or former employee) contributions 9uring
the plan year and/or used a trust or separately maintained fund
Do Not File A Form 5500 For A Pension Benefit Plan (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 year.
That Is Any Of The Following: However, a welfare plan with employee contributions that is
1. An unfunded excess benefit plan. See ERISA section associated with a fringe benefi plan under Code section 125
4(b)(5). may be treated for annual reporting purposes as an unfunded
2. An annuity or custodial account arrangement under Code welfare plan if it meets the requirements of DOL Technical
section 403(b)(1) or (7) not established or maintained byan Release 92-01,57 Fed. Reg. 23272 (June 2, 1992) and 58 Fed.
employer as described in DOL Regulation 29 CFR 2510.3-2(f). Reg. 45359 (August 27, 1993).The mere receipt of COBRA
3. A Savings Incentive Match Plan for Employees of Small contributions or other after-tax participant contributions (e.g.,
Employers (SIMPLE) that involves SIMPLE IRAs under Code retiree contributions) by a cafeteria plan would not by itself
section 408(p). affect the availability of the relief provided for cafeteria plans
General Instructions to Form 5500 -3-

that otherwise meet the requirements of DOL Technical statements, and attachments must be fied by the last day of the
Release 92-01. See 61 FR 41220,41222-23 (Aug. 7,1996). 7th calendar month after the end of the plan or GIA year (not to
b. A fully insured welfare benefit plan has its benefils exceed 12 months in length) that began in 20~. Ifthe plan or ~ I
provided exclusively through insurance contracts or policies, the GIA year differs from the 20QA calendar year, fiil in the fiscal ta I
premiums of which must be paid directly to the insurance carrier year beginning and ending dàles on the line provided at the top
by the employer or employee organization from its general of the form.
assets or partly from its general assets and partly from DFEs other than GIAs. File 20Qt return/reports no later than 5?¡1
contributions by its employees or members (which the employer 91/2 months after the end of the DFE year that ended in 20(l. A e
or employee organization forwards within 3 months of receipt). Form 5500 filed for a DFE must report information for the Ó~E
The insurance contracts or policies discussed above must be year (not to exceed 12 months in length). If the DFE year differs
issued by an insurance company or similar organization (such from the 20~ calendar year, fill in the fiscal year beginning and
as Blue Cross, Blue Shield or a health maintenance ending dates on the line provided at the top of the form.
organization) that is qualified to do business in any state.
c. A combination unfunded/insured we/fare plan has its Short Years. For a plan year of less than 12 months (short
benefits provided partially as an unfunded plan and partially as plan year), file the form and applicable schedules by the last
a fully insured plan. An example of such a plan is a welfare day of the 7th month after the short plan year ends. Fil in th.e
benefit plan that provides medical benefis as in a above and short plan year beginning and ending dates on the line provided ~
life insurance benefis as in b above. See 29 CFR 2520.104-20. at the top of the form and check box B~Ain Part i. For purposes S¥,i"Y
of this return/report, the short plan year em:s on the date of the flc.3\
Note.:A "voluntary employees' beneficiary association," as change in accounting period or upon the complete distribution '(fur
used in Code section 501(c)(9) ("VEBA"), should not be of assets of the plan. Also see the instructions for Final Return/
confused with the employer or employee organization that Report on page 6 to determine if box B~hould be che~ f\ i''~ I
sponsors the plan. See ERISA section 3(4).
2. A welfare benefi plan maintained outside the United
Notes. (1) If the filing due date falls on a Saturday, Sunday, or Rev f''l
States primarily for persons substantially all of whom are Federal holiday, the return/report may be filed on the next day Ri -â
that is not a Saturday, Sunday, or Federal holiday. (2) If the f'~p'~ ·
nonresident aliens.
200," Form 5500 is not available before the plan or DFE filing i ¡
3. A governmental plan.
due date, use the 200,A Form 5500 and enter the 200A fiscal '1/~ I
4. An unfunded or insured welfare plan for a select group of
management or highly compensated employees which meets year beginning and ending dates on the line provided åt the top
the requirements of 29 CFR 2520.104-24. of the form.
5. An employee benefit plan maintained only to comply with Extension of Time To File
workers' compensation, unemployment compensation, or
disabilty insurance laws. Using Form 5558
6. A welfare benefit plan that participates in a group A plan or G IA may obtain a one-time extension of time to file
insurance arrangement that files a Form 5500 on behalf of the Form 5500 (up to 21/2 months) by filing Form 5558, Application
welfare benefit plan as specified in 29 CFR 2520.103-2. See 29 for Extension of Time To File Certain Employee Plan Returns,
CFR 2520.104-43. on or before the normal due date (not including any extensions)
7. An apprenticeship or training plan meeting all of the
of the return/report. You MUST file Form 5558 with the IRS.
conditions specified in 29 CFR 2520.104-22.
8. An unfunded dues financed welfare benefi plan Approved copies of the Form 5558 will not be returned to the
exempted by 29 CFR 2520.104-26. filer. However, a photocopy of the completed extension request
9. A church plan under ERISA section 3(33). that was fied must be attached to the Form 5500. (See Section
10. A welfare benefi plan solely for (1) an individual or an 3: Where To File.)
individual and his or her spouse, who wholly owns a trade or File Form 5558 with the Intemal Revenue Service Center,
business, whether incorporated or unincorporated, or Ogden, UT 84201-0027.
(2) partners or the partners and the partners' spouses in a
partnership. See 29 CFR 2510.3-3(b). Using Extension of Time To File Federal Income Tax
Return
Direct Filng Entity (DFE) An automatic extension of time to file Form 5500 until the due
Some plans participate in certain trusts, accounts, and other date of the Federal income tax return of the employer wil be
investment arrangements that file the Form 5500 as a DFE in granted if all of the following conditions are met: (1) the plan
accordance with the Direct Filng Entity (DFE) Filng year and the employer's tax year are the same; (2) the
Requirements on page 10. A Form 5500 must be filed for a employer has been granted an extension of time to file its
master trust investment account (MTIA). A Form 5500 is not Federal income tax return to a date later than the normal due
required but may be filed for a common/collective trust (CCT), date for fiing the Form 5500 (except IRS Form 7004,
pooled separate account (PSA), 103-12 investment entity Application for Automatic 6-Month Extension of Time To File
(103-12 IE), or group insurance arrangement (GIA). However, Certain Business Income Tax, Information, and Other Returns);
plans that participate in CCTs, PSAs, 103-12 IEs, or GIAs that and (3) a copy of the application for extension of time to file the
file as DFEs generally are eligible for certain annual reporting Federal income tax return is attached to the Form 5500. An
relief. For reporting purposes, a CCT, PSA, 103-12 IE, or GIA is extension granted by using this automatic extension procedure
not considered a DFE unless a Form 5500 and all required CANNOT be extended further by filing a Form 5558. .
attachments are filed for it in accordance with the Direct Filng If the application for extension of time contains social
Entity (DFE) Filing Requirements. security numbers, ensure that these social security numbers
Note. Special requirements also apply to Schedules D and H are not visible in the copy attached to the Form 5500. The Form
attached to the Form 5500 fied by plans participating in MTIAs, 5500 and its attachments are open to public inspection, and the
CCTs, PSAs, and 103-12IEs. See the instructions for these contents are public information and are subject to publication on
schedules. the Internet. Because of privacy concerns, the inclusion of a
visible social security number on the Form 5500 or its
attachments may result in the rejection of the filing.
Section 2: When To File Note. An extension of ti'me to file the Form 5500 described
Çt I Plans and GIAs. File 20CAreturnlreports for plan and GIA above does not operate as an extension of time to fie a Form
5500 filed for a DFE (other than a GIA) or the PBGC Form 1.
'i I years that began in 200)\. All required forms, schedules,
Other Extensions of Time
The IRS, DOL, and PBGC may announce special extensions of
time under certin circumstances, such as extensions for EBSA
Presidentially-declared disasters or for service in, or in support P.O. Box 7041
of, the Armed Forces of the United States in a combat zone. Lawrence, KS 66044-7041
See ww.irs.gov and ww.efast.do/.gov for announcements B rivate delive
regarding such special extensions. If you are relying on one of
these announced special extensions, check Form 5500, Part I,
box D and attach a statement citing the announced authority for
the extension. The attachment must be appropriately labeled at
the top of the statement, for example, "Form 5500, Box D -
DISASTER RELIEF EXTENSION" or "Form 5500, Box D - EBSA
COMBAT ZONE EXTENSION." Attn' AST
3 Greenway Drive
Delinquent Filer Voluntary Compliance (DFVC)
Program
. The DFVC Program facilitates voluntary compliance by plan
admin!strators who are delinquent in filing annual reports under
Title Ibf ERISA by permitting administrators to pay reduced civil The retum/report must be completed in accordance with the
penalties for voluntarily complying with their DOL annual Line-by-Line Instructions for the 2006 Form 5500 and
reporting obligations. If the Form 5500 is being filed under the Schedules on page 14.
DFVC Program, check Form 5500, Part I, box D and attach a
statement explaining that the Form 5500 is being filed under the Answer all questions with respect to the plan or DFE y r,
DFVC Program with "Form 5500, Box D - DFVC FILING" unless otherwise explicitly stated in the instructions or on he
prominently displayed at the top of the statement. form itself. Therefore, responses usually apply to the ye r
entered or printed at the top of the first page of the fo .
See ww.efast.dol.govfor information concerning the
submission of penalty payments to the DFVC Program Do not enter "N/A" and "Not Applicable" on the F m 5500
processing center. Penalty payments submitted by mail should or schedules unless specifically permitted by the for ,
be sent to: schedules, or instructions. "Yes" or "No" question on the
DFVC Program - DOL forms and schedules must be marked either "Ye ' or "No," but
P.O. Box 70933 not both.'
Charlotte, NC 28272-0933
Penalty payments submitted by private delivery service , schedules, or other attachments unle specifcally
should be sent to: moo
. .. not enterbysocial
required security
the form, numbers
schedules, or i 0 the Form 5500,
structions.
DFVC Program - DOL
QLP Wholesale Lockbox NC 0810 The Form 5500 and most of the sched es and attachments
Lockbox #70933 are open to public inspection, and the co tents are public
1525 West WT Harris Blvd information and are subject to publicati on the Internet.
Charlotte, NC 28262 Because of privacy concerns, the incl ion of a social security
number on the Form 5500 or on a sc dule or attachment that
is open to public inspection may res t in the rejection of the
You can use certain private delivery services designated by th filing.
IRS to meet the "timely mailng as tilT.ely filing/paying" rule fo EINs may be obtained byappl ing for one on Form S5-4,
tax returns and payments. These private delivery services Application for Employer Identifi ation Number, as soon as
,include only the following: .
. DHL Express (DHL): DHL Same Day Service, DHL xt Day
possible. You can obtain Form S-4 by callng
1-800-TAX-FORM (1-800-82 3676) or at the IRS Web Site at
10:30 am, DHL Next Day 12:00 pm, DHL Next Day 0 pm, ww.írs.gov. The EBSA doe not issue EINs.
and DHL 2nd Day Service.
. Federal Express (FedEx): FedEx Priority Over, ight, FedEx Filers make several co mon mistakes. To reduce the
Standard Overnight, FedEx 2Day, FedEx Inte ational Priority, possibilty of corresponde ce and penalties:
and Fed Ex International First. . Sign and date the For 5500, and make sure that any
. United Parcel Service (UPS): UPS Nex ay Air, UPS Next schedules or attachme s that require a signature are properly
signed and dated.
(). . Day Air Saver, UPS 2nd Day Air, UPS â Day Air A.M., UPS
'- Worldwide Express Plus, and UPS W dwide Express. . Check your math t avoid calculation errors.
. All lines on the F 5500 must be completed unless
"' The private delivery service can II you how to get written
otherwise specifie . All applicable schedules and/or
proof of the mailing date. attachments mus Iso be completed.
See Where To File below r the street address when using . All schedules nd attachments to the Form 5500 must be
:: pri\l~t9 d~Ii\lc¡irY igp'iQQ properly identifi d, and must include the name of the plan or
DFE, EIN, an plan number (PN) as found on the Form.
5500,
lines 1 a, 2b, nd 1 b, respectively. At the top of each
Section 3: W re To File attachment, ndicate the schedule and line, if any (e.g.,
attachment relates. When
File the Form 550 with any required schedules, statements, Schedule ,Une 4i ) to which the
and attachment at the address indicated below. assembli the package for filing, you can place attachments to
a sched e, either directly behind that schedule or at the end of
the fii .
. Att h the required accountant's opinion and report. The
instr tions in What To File on page 7 explain which plans and
DF s are required to attach the opinion and report.
. heck boxes should be filled in completely or clearly marked
h an "X." Do not mark on ?r near the bar c?de or in th~ upper
;-
THIS TEXT IS TO BE INSERTED ON PAGE 5, COLUMN 2
Section 3: Electronic Filng Requirement

Under the computerized ERISA Filing Acceptance System (EFAST), you must file your 2008
Form 5500 electronically. You may file your 2008 Form 5500 on-line, using EFAST's web-based
filing system, or you may file through an EFAST-approved vendor. Detailed information on
electronic filing is available at (insert web address). For telephone assistance, call the EFAST
Help Line at 1-866-463-3278. The EFAST Help Line is available Monday through Friday from
8:00 am to 8:00 pm, Eastern Time.
(CAUTION) Annual reports filed under Title i of ERISA must be made available by plan
administrators to plan participants and by the Department to the public pursuant to ERISA
sections 104 and 106. Even though the Form 5500 must be filed electronically, the administrator
must keep a copy of the Form 5500, including schedules and attachments, with all required
manual signatures on file as part of the plan's records and must make a paper copy available on
request to participants, beneficiaries, and the Department of Labor as required by section 104 of
ERISA and 29 CFR 2520.103-1.
Answer all questions with respect to the plan year unless otherwise explicitly stated in the
instructions or on the form itself. Therefore, responses usually apply to the year entered at the
top of the first page of the form.
Your entries wil be initially screened. Your entries must satisfy this screening in order to be
initially accepted as a filing. Once initially accepted, your form may be subject to further detailed
review, and your filing may be rejected based upon this further review. To reduce the possibility
of correspondence and penalties:
. Complete all lines on the Form 5500 unless otherwise specified. Also electronically attach
any applicable schedules and attachments.
. Do not enter "N/A" or "Not Applicable" on the Form 5500 or Schedules unless specifically
permitted. "Yes" or "No" questions on the forms and schedules cannot be left blank, but must
be marked either "Yes" or "No," and not both.
- ",
The Form 5500, Schedules, and attachments are open to public inspection, and the contents are
public information subject to publication on the Internet. Do not enter social security numbers in
response to questions asking for an EIN. Because of privacy concerns, the inclusion of a social
security number on the Form 5500 or on a schedule or attachment that is open to public
inspection may result in the rejection of the filing. EINs may be obtained by applying for one on
Form 88-4, Application for Employer Identification Number. You can obtain Form SS-4 by callng
1-800-TAX-FORM (1-800-829-3676) or at the IRS Web Site at ww.irs.qov. The EBSA does not
issue EINs.
the top of the Form 5500. Do not mark final return/report in

L e B of Part i if you are reporting participants and/or assets
th end of the plan year.
. omplete Form 5500, lines 8 and 9, if applicable, to repo
ben fis provided and plan funding/benefit arrangements.
. E er on Form 5500, line 2d, if applicable, the correct
princi al business activity code from pages 60, 61, or 62.
Pape and Electronic Filng
As desc 'bed in more detail below, the 2006 forms are vailable
in two co puter scannable formats: machine print a (j hand
print (the uestions are the same).
Filers c choose a machine print format that is ompleted

by using E ST approved computer softare that roduces
computer sc nable 2-D bar codes on the bottom f each page.
Machine print orms can be filed on paper, magn tic tape,
floppy diskette or CD-ROM by mail (including c rtain private
delivèí service ) or filed electronically by appr ved EFAST
transmitters (au orized transmitters of forms modem or file
transfer protocol) Filers can also choose a h d print format
that can be compl ted in one of two ways. Y u may complete
the IRS printed pa , r forms by hand or typ riter. You may
also choose to com, lete the hand print for by using computer
softare from EFAS approved vendors.
! blank, or with Ii ited informatio , and then completed by

m, Computer-gen rated These
, pen or typewrite formsforms
CAN ust
or be
beprinted out
completed
entering the data by com utero
The hand print format es speci printing standards that

enables EFAST to scan th hand, t ewritten, and computer
entries and must be filed by ail (i eluding certain private
~ delivery services). Hand prin for are available from the IRS
as discussed in How To Get or s and Related Publications
on page 2. See ww.efast.dol. v for a list of approved
softare vendors.
Final Return/Report
If all assets under the plan (including insurance/annuity
Form 5500 Co pleted by Typew 'ter contracts) have been distributed to the participants and
Use only the offci' i hand print form. Type w hin the row of beneficiaries or legally transferred to the control of another plan,
boxes and ignor the verticallines between t e boxes. The and when all liabilties for which benefis may be paid under a
number of entrj should not exceed the num er of boxes (e.g., welfare benefi plan have been satisfied, check the final return/
if there are 13 oxes, the numbers or letters e ered should not report box (Part I, B(3)) at the top of the Form 5500. If a trustee
exceed 13). A breviate if necessary. Where nu bers are is appointed for a terminated defined benefit plan pursuant to
required, db ot enter dollar signs, commas, or cimal points. ERISA section 4042, the last plan year for which a return/report
See the exa pie of a typewritten positive numbe elow. To must be filed is the year in which the trustee is appointèd.
indicate a n gative number, enter a minus sign" - in the box to Examples:
the left of t e number.
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.
For 5500 Completed by Using Computer Pension and Welfare Plans That Terminated Without
So ware Distributing All Assets
Us only softare from an approved softare vendor, whi If the plan was terminated but all plan assets were not
m produce either a machine print or hand print form. distributed, a return/report must be fied for each year the plan
All forms completed using computer softare must be has assets. The return/report must be filed by the plan
ubmitt~d on paper (ex.cept for machine prin~ forms submitte administrator, if designated, or by the person or persons who
actually control the plan's assets/propert.
Welfare Plans Stil Liable To Pay Benefits Other Penalties
A welfare plan cannot fie a final return/report if the plan is still 1. Any individual who wilfully violates any provision of Part
liable to pay benefis for claims that were incurred prior to the 1 of Title I of ERISA shall be fined not more than $100,000 or
termination date, but not yet paid. See 29 CFR imprisoned not more than 10 years, or both. See ERISA section
2520.104b-2(g)(2)(ii). 501.
2. A penalty up to $10,000,5 years imprisonment, or both,
Signature and Date may be imposed for making any false statement or
representation of faCt, knowing it to be false, or for knowingly
The plan administrator must sign and date a Form 5500 fied for concealing or not disclosing any fact required by ERISA. See
a pension or a welfare plan under ERISA sections 104 and/or section 1027, Title 18, U.S. Code, as amended by section 111
4065. Either the plan administrator or the employer may sign of ERISA.
and date a Form 5500 filed for a pension plan under Code
section 6058. Generally, a Form 5500 filed for a pension plan is
filed under both ERISA section 104 and Code section 6058.
When a joint employer-union board of trustees or committee Section 5: What To File
is the plan sponsor or plan administrator, at least one employer The Form 5500 reporting requirements vary depending on
representative and one union representative must sign and date whether the Form 5500 is being fied for a "large plan," a "small
the Form 5500. plan," and/or a DFE, and on the particular type of plan or DFE
involved (e.g., welfare plan, pension plan, common/collective
A representative authorized to sign on behalf of the DFE trust, pooled separate account, master trust investment
must sign the Form 5500 submitted for the DFE. account, 103-12 IE, or group insurance arrangement).
The instructions below provide detailed information about
! annual report with all required signatures, as part of the
each of the Form 5500 schedules and which plans and DFEs
m. The administrator
. plan's records, even if is required to maintain
the annual report aiscopy
filed of the are required to file them. First, the schedules are grouped by , \
electronically. See 29 CFR 2520.103-1. type: (1) Pension Benefi Schedules and (2))EiR8REli~A rk~$\o I" "( fl,'
Schedules. Each schedule is listed separately with a dèscription iJlf~i-
of the subject matter covered by the schedule and the plans
Change in Plan Year and DFEs that are required to file the schedule.
Generally, only defined benefit pension plans need to get
Filng requirements are also listed by type of filer: (1)
approval for a change in plan year. (See Code section
412(c)(5).) However, under Rev. Proc. 87-27,1987-1 C.B. 769, Pension Benefi Plan Filing Requirements, (2) Welfare Benefi
these pension plans may be eligible for automatic approval of a Plan Filng Requirements, and (3) DFE Filng Requirements.
change in plan year. If a change in plan year for a pension or a For each filer type there is a separate list of the schedules that
welfare plan creates a short plan year, box B(4) in Part I of the must be filed with the Form 5500 (including where applicable,
Form 5500 must be checked and a Form 5500, with all required separate lists for large plan filers, small plan filers and different
schedules and attachments, must be fied by the last day of the types of DFEs).
7th calendar month after the end of the short plan year. The fiing requirements are summarized in a "Quick
Reference Chart for Form 5500, Schedules and Attachments"
s'\ Penalties on pages 12 and 13.
ERISA and the Code provide for the Department of Labor Generally, a return/report filed for a pension benefit plan or
t? (DOL) and the Internal Revenue Service (IRS), respectively, to welfare benefi plan that covered fewer than 100 participants as
assess or impose penalties for not giving complete information of the beginning of the plan year should be completed following
the requirements below for a "small plan," and a returnlreport
:5 and for not fiing statements and returns/reports. Certain
penalties are administrative (Le., they may be imposed or filed for a plan that covered 100 or more participants as of the
il assessed by one of the governmental agencies delegated to beginning of the plan year should be completed following the
requirements below for a "large plan."
r- administer the collection of the Form 5500 data). Others require
j _ "' a legal conviction. ;Te D" \ i L '. I
Use the number of participants required to be entered in line
"'0 tV i-d1et T'1 ;'t&.'1 ",c. Q~S'-is.s''l-4 6 of the Form 5500 to determine whether a plan is a "small
.£ Administrative Pe altes plan" or "large plan."
l ~ Listed below are variou penalties under ERISA and the Code
Exceptions:
.2 ':- that may be assessed 0 imposed for not meeting the Form
s: ,:: or the Code, or both, .

'\ c 5500 fiing requirements If.'ketker tk8 138F1ell/ is under ERISA (1) 80-120 Participant Rule: If the number of participants
reported on line 6 is between 80 and 120, and a Form 5500
q) :- i~r~~~8: is r8Ell4i~~8 te 98 f~Eh One or mo~e of the f?lIowing was fied for the prior plan year, you may elect to complete the
i IJ a minis ra ive pena ies may e assessed or imposed in the return/report in the same category ("large plan" or "small plan')
~ event of incomplete filings or fiings received after the due date as was fied for the prior return/report. Thus, if a return/report
~ 0) unless it is determined that your explanation for failure to file was fied for the 200A plan year as a small plan, including the '1 /
'S ~ properly is for reasonable cause: Schedule I if applicable, and the number entered on line 6 of (; /'
. ç + 1. A penalty of up to $1,100 a day for each day a plan the 200ft Form 5500 is 100 to 120, you may elect to complete ,5
.. J administrator fails or refuses to file a complete report. See the 20M Form 5500 and schedules in accordance with the go I
; f. ERISA section 502(c)(2) and 29 CFR 2560.502c-2. instructions for a small plan.
k 2. A penalty of $25 a day (up to $15,000) for not fiing (2) Short Plan Year Rule: If the plan had a short plan year of
.i ~ returns for certain plans of deferred compensation, trusts and 7 months or less for either the prior plan year or the plan year 0 .
"( ç; annuities, and bond purchase plans by the due date(s). See being reported on the 200AForm 5500, an election can be õ I
Code section 6652(e). made to defer fiing the accountant's report in accordance with
3. A penalty of $1 a day (up to $5,000) for each participant 29 CFR 2520.104-50. If such an election was made for the prior
for whom a registration statement (Schedule SSA (Form 5500)) plan year, the 200A Form 5500 must be completed following the ft I
is required but not filed. See Code section 6652(d)(1). requirements for a large plan, including the attachment of the
4. A penalty of $1 ,000 for not filing an actuarial statement. Schedule H and the accountant's reports, regardless of the
See Code section 6692. number of participants entered in Part II, line 6.
General Instructions to form 5500 -7-
indirectly from the plan or DFE, or (2) an accountant and/or
Form 5500 Schedules enrolled actuary has been terminated. For additional
information, see the Schedule C instructions.
Pension Benefit Schedules
Schedule D (DFE/Participating Plan Information) - Part I is
Schedule R (Retirement Plan Information) - is required for required for a plan or DFE that invested or participated in any
a pension benefi plan that is a defined benefi plan or is MTIAs, 103-12IEs, CCTs, and/or PSAs. Part II is required
otherwise subject to Code section 412 or ERISA section 302. when the Form 5500 is fied for a DFE. For additional
Schedule R may also be required for certain other pension information, see the Schedule D instructions.
benefi plans unless otherwise specified under Limited Schedule G (Financial Transaction Schedules) - is
Pension Plan Reporting on page 9. For additional information, IE, or GIA when
required for a large plan, MTIA, 103-12
see the Schedule R instructions. Information) lines 4b, 4c, and/or 4d are
Schedule H (Financial
Schedule B (Actuarial Information) - is required for most checked "Yes." Part I of the Schedule G reports loans or fixed
defined benefi pension plans and for defined contribution income obligations in default or classifed as uncollectible. Part
pension plans that currently amortize a waiver of the minimum II of the Schedule G reports leases in default or classifed as
funding specified in the instructions for the Schedule B. For uncollectible. Part II of the Schedule G reports non-exempt
additional information, see the instructions for the Schedules B transactions. For additional information, see the Schedule G
and R. instructions.
pension benefi plans with ESOP benefis. For ad ..
fi information, see the Schedule E instruc' , insured welfare plan with 100 or more participants
~~ Schedule SSA (Annual R' ion Statement Identifying mAn

. ..unfunded, fully29insured,
exempt under or combination
CFR 2520.104-44 .u~funded/
from completing
i . .
/' Separated Partic. ith Deferred Vested Benefits) -
may be to report separated participants. For additional
FinBneiat SChedUljS
1\ ñ~,. S lQ -n (' ne( t\leA ~ r-e'- .
Schedule H must stil complete Schedule G, Part II, to report
nonexempt transactions.
Pension Benefit Plan Filng

Requirements
. Scheduie H _. (Financia Information) - is required for pension
Pension benefi plan filers must complete the Form 5500,
benefit plans and welfare benefi plans filing as "large plans,"
including the signature block and, unless otherwise specified,
and for all DFE filings. Employee benefi plans, 103-121Es, and
attach the following schedules and information:
GIAs filing the Schedule H are generally required to engage an
independent qualified public accountant and attch a report of Small Pension Plan
the accountant pursuant to ERISA section 103(a)(3)(A). These The following schedules (including any additional information
plans and DFEs are also generally required to attach to the .
required by the instructions to the schedules) must b~ attached, .' I I
Form 5500 a "Schedule of Assets (Held At End of Year)," to a Form 5500 filed for a small pension plalJ +ta.t. tS ~t d'il ib. 'L-ft
and, if applicable, a "Schedule of Assets (Acquired and
ç Disposed of Within Year)," and a "Schedule of Reportable 1. Schedule A (as many as needed), to rdjrfirllìf'an8ef"" ~ 06-",
1 Transactions." For additional information, see the Schedule H annuity, and investment contracts held by the plan.
-+i instructions. 2. Schedule B, to report actuarial information, if applicable.
3. Schedule D, Part I, to list any CCTs, PSAs, MTIAs, and
J Exceptions: Insured, unfunded, or combination unfundedl 103-121Es in which the plan participated at anytime during the
.: \t insured welfare plans as described in 29 CFR
'f t 2520.104-44(b)(1), and certain pension plans and
(J plan year. . .. l
~. )(. 8sAeåi:le E, ts rei:sR ciwr SRRl:sl iRfeffstisR, if /
ç, ¡ arrangements described in 29 CFR 2520.104-44(b)(2) and
ai:i:li8aIa18~
9 g Limited Pension Plan Reportng on. page 9, are exempt from d. A. Schedule I, to report small plan financial information,
\¡ \n completing the Schedule H. unfess exempt.
Vi \I Schedule i (Financial
Information - Small Plan) - is 5 it\. Schedule R, to report retirement plan information, if
S" ~ r~quired for all pension benefi plans a~d welf~re benefi plans applicable.
(. \ ~ fili~S "small plans," except for certain pension plans and
7. Schedule SSA (as many as needed), to report separated
\o 4 arra ements described in 29 CFR 2520.104-44(b)(2) and vested participant information, if applicable.
o j, Limited Pension Plan Reporting on page 9. For additional
,l + information, see the Schedule I instructions.
Schedule A (Insurance Information) - is required if any , the report of the independent qualifed public accountant
benefis under an employee benefi plan are provided by an m. If..Schedule
(IQPA) or I,a line 4k, isthat
statement checked "No,
the plan is "eligible
you mustandattach
elects
insurance company, insurance service or other similar to defer attaching the IQPA's opinion pursuant to 29 CFR
organization (such as Blue Cross, Blue Shield, or a health 2520.104-50 in connection with a short plan year of seven
maintenance organization). This includes investment contracts months or less.
with insurance companies, such as guaranteed investment
contracts and pooled separate accounts. For additional Large Pension Plan
information, see the Schedule A instructions. The following schedules (including any additional information
Note. Do not fie Schedule A for Administrative Services Only required by the instructions to the schedules) must be attached
(ASO) contracts. Do not file Schedule A if a Schedule A is fied to a Form 5500 filed for a large pension plan:
for the contract as part of the Form 5500 filed directly by a 1. Schedule A (as many as needed), to report insurance,
master trust investment account or 103-12 iE. annuity, and investment contracts held by the plan.
2. Schedule B, to report actuarial information, if applicable. "'rt'
J.7 Schedule A if the plan covers only: (1) an i .. or an
individual and his or her spous oily own a trade or 3. Schedule C, to)í tl:e 4(; mast l:i!jl:ly ~Qm(ieRsatedÂ7'~N~"J,~.
business, whether i ed or unincorporated; or (2) service providers and, if applicable, any terminated accounta;ds 6.-
partners ers and one or more of the partner's spouses or enrolled actuaries.
plan year. \)
~IiGabI1' /"
Schedule C (Service Provider Information) - is required for 103-121Es in which the plan invested at any time during the
a large plan, MTIA, 103-12 IE, or GIA if(1) any service provider
who rendered services to the plan or DFE during the plan or )4. 3~R'igllll- i:, tn ropnrl ~~()P -=nnli~1 infnrtlíltiQt:, if ~/
DFE year received $5,000 or more in compensation, directly or
,
5 A. Schedule G, to report loans or fixed income obligations in aliens required to file a return/report (see Who Must File on
dela'ult or determined to be uncollectible as of the end of the page 2) must complete the Form 5500 only (enter 3A in Part II,
plan year, leases in default or classified as uncollectible, and line 8a).
nonexempt transactions, i.e., file Schedule G if Schedule H
(Form 5500) lines 4b, 4c, and/or 4d are checked "Yes." Welfare Benefit Plan Filng Requirements
fa A Schedule H, to report financial information, unless Welfare benefi plan filers must complete the Form 5500,
exempt.
''1 A. Schedule R, to report retirement plan information, if including the signature block and, unless otherwise specified,
ap.ecable. attach the following schedules and information:
Y' X SeReeh:ie SEA (85 fl8RY E1S Aeeåeå), te Fe~eFt se~8reteel

vliiteQ (iar:iGi(iaRt iRfimRati9R, if a(i(iliQÕiQIt~
Small Welfare Plan
The following schedules (including any additional information
. public accountant identified on Schedule H, line 3c,
required by the instructions to the schedules) must be attached ,
m, You !"ustline
. unless attach t~eisre,!ort
3d(2) of the independent qualifed
checked.
to a Form 5500 filed for a small welfare plaii:lu:de-T.Ot-M
Í"IO,+ (5 I1t elS"S'a;)"
t OJ L l,Sr
I ~ to
1. Schedule A (as many as needed), to report insurance
Limited Pension Plan Reporting
The ~ension plans or arrangements described below are
eligible for limited annual reporting:
using a tax deferred annuity arrangement under Code ion

~M~~ .
contracts held by the plan.
103-12 IEs in which the plan participated at any time during the
3. Schedule r, to report small plan financial information.
o 403(b)(1) and/or a custodial account for regulate . estment Large Welfare Plan
--/company stock under Code section 403(b s the sole
/' funding vehicle for providing pension efis need complete The following schedules (including any additional information
only Form 5500, Part I and Pa ,ines 1, through 5, and 8
(enter pension feature co ,2M, or both). required by the instructions to the schedules) must be attached
to a Form 5500 filed for a large welfare plan:
Note. The admi' ator of an arrangement described above is
not require engage an independent qualified public 1. Schedule A (as many as needed), to report insurance
acco t, attach an accountant's opinion to the Form 5500, or and investment contracts held by the plan.
2. Schedule C, if applicable, to~ice providers and .
any terminated accountants or actuaries. 'fp~ l"1fo""""c.+io n I: ~
\ I A IRA Plans: A pension plan utilizing individual retirement 3. Schedule D, Part I, to list any CCTs, PSAs, MTIAs, and
accounts or annuities (as described in Code section 408) as the
sole funding vehicle for providing pension benefis need 103-12 IEs in which the plan invested at any time during the
plan year.
complete only Form 5500, Part I and Part II, lines 1 through 5,
4. Schedule G, to report loans or fixed income obligations in
and 8 (enter pension feature code 2N).
default or determined to be uncollectible as of the end of the
2/ A Fully Insured Pension Plan: A pension benefit plan plan year, leases in default or classified as uncollectible, and
providing benefits exclusively through an insurance contract or
nonexempt transactions, i.e., fie Schedule G if Schedule H
contracts that are fully guaranteed and that meet all of the
conditions of 29 CFR 2520.1 04-44(b )(2) during the entire plan (Form 5500) lines 4b, 4c, and/or 4d are checked "Yes" or if a
large welfare plan that is not required to fie a Schedule H has
year must complete all the requirements listed under this
Pension Benefit Plan Filng Requirements section, except nonexempt transactions.
that such a plan is exempt from attaching Schedule H, 5. Schedule H, to report financial information, unless
Schedule I, and an accountant's opil'ion, and from the
exempt.
requirement to engage an independent qualified public
accountant.
A pension benefi plan that has insurance contracts 'of the ! accountant identifed on Schedule H, line 3c, unless line
m,Attach
. 3d(2)the
isreport of the independent qualifed public
checked.
type described in 29 CFR 2520.104-44 as well as other assets
must complete all requirements for a pension benefit plan,
except that the value of the plan's allocated contracts (see TIP be attached to a Form 5500 fied for an unfunded, fully
below) should not be reported in Part I of Schedule H or i. All S Neither Schedule
insured H nor anunfunded/insured
or combination accountant's opinion
welfareshould
plan
other assets should be reported on Schedule H or Schedule I,
and any other required schedules. If Schedule H is filed, attach (as defined on pages 3 and 4) that covered 100 or more
participants as of the beginning of the plan year which meets
an accountant's report in accordance with the Schedule H the requirements of 29 CFR 2520.104-44. However, Schedule
instructions. G, Part II, must be attached to the Form 5500 to report any
Note. For purposes of the annual returnlreport and the nonexempt transactions. A welfare benefit plan that uses a
alternative method of compliance set forth in 29 CFR "voluntary employees' beneficiary association" (VEBA) under
252~.104-4, a contract is considered to be "allocated" only if Code section 501(c)(9) is generally not exempt from the
the insurance company or organization that issued the contract requirement of engaging an independent qualified public
unconditionally guarantees, upon receipt of the required accountant.
premium or consideration, to provide a retirement benefi of a
specified amount. This amount must be provided to each Direct Filng Entity (DFE) Filng
participant without adjustment for fluctuations in the market
value of the underlying assets of the company or organization, Requirements
and each participant must have a legal right to such benefits, Some plans participate in certain trusts, accounts, and other
which is legally enforceable directly against the insurance investment arrangements that file the Form 5500 as a DFE. A
company or organization. For example, deposit administration, Form 5500 must be filed for a master trust investment account
immediate participation guarantee, and guaranteed investment (MTIA). A Form 5500 is not required but may be filed for a
contracts are NOT allocated contracts for Form 5500 purposes. common/collective trust (CCT), pooled separate account (PSA),
4. Nonqualified pension benefi plans maintained 103-12 investment entity (103-12 IE), or group insurance
outside the United States: Nonqualified pension benefi plans arrangement (GIA). However, plans that participate in CCTs,
maintained outside the United States primarily for nonresident PSAs, 103-12IEs, or GIAs that file as DFEs generally are

eligible for certain annual reporting relief. For reporting 2. Scheduie A (as many as needed) to report insurance,
purposes, a CCT, PSA, 103-12 IE, or GIA is considered a DFE annuity and investment contracts held by the MTIA.
only when a Form 5500 and all required attachments are fied 3. Schedule C, to report service provider information. Part II
for it in accordance with the following instructions. is not required for a MTIA.
Only one Form 5500 should be fied for each DFE for all 4. Schedule 0, to list CCTs, PSAs, and 103-121Es in which
plans participating in the DFE; however, the Form 5500 fied for the MTIA invested at any time during the MTIA year and to list
the DFE, including all required schedules and attachments, all plans that participated in the MTIA during its year.
must report information for the DFE year (not to exceed 12 5. Schedule G, to report loans or fixed income obligations in
months in length) that ends with or within the participating default or determined to be uncollectible as of the end of the
plan's year. MTIA year, all leases in default or classified as uncollectible,
and nonexempt transactions.
Any Form 5500 filed for a DFE is an integral part of the
annual report of each participating plan and the plan
administrator may be subject to penalties for failng to file a
complete annual report unless both the DFE Form 5500 and the
plan's Form 5500 are properly filed. The information required
for a Form 5500 fied for a DFE varies according to the type of
DFE. The following paragraphs provide specific guidance for
the reporting requirements for each type of DFE.
a~A ~
6. Schedule H, exceptlines 1b(1), 1b(2), 1c(8), 19, 1h, 1i, l4 l '-
2a, 2b(1 )(E), 2e, 2f, 2g, 4a, 4e, 4f, 4g, 4h, 4k~nd 5, to report_ J" r(,)
financial information. An accountant's opinio ~not required for If
7. Additional information required by the instructions to the

above schedules, including, for example, the schedules of
assets held for investment and the schedule of reportable
transactions. For purposes of the schedule of reportable
Master Trust Investment Account (MTIA) transactions, the 5% figure shall be determined by comparing
The administrator filing a Form 5500'for an employee benefi the current value of the transaction at the transaction date with
plan is required to file or have a designee fie a Form 5500 for the current value of the investment account assets at the
each MTIA in which the plan participated at any time during the beginning of the applicable fiscal year of the MTIA All
plan year. For reporting purposes, a "master trust" is a trust for attachments must be properly labeled.
which a regulated financial institution (as çJefined below) serves
as trustee or custodian (regardless of whether such institution Common/Collective Trust (CCT) and Pooled
exercises discretionary authority or control with respect to the Separate Account (PSA)
management of assets held in the trust), and in which assets of
A Form 5500 is not required to be filed for a CCT or PSA
more than one plan sponsored by a single employer or by a
However, the administrator of a large plan or DFE that
group of employers under common control are held.
participates in a CCT or PSA that files as specifed below is
"Common control" is determined on the basis of all relevant entitled to reporting relief that is not available to plans or DFEs
facts and circumstances (whether or not such employers are participating in a CCT or PSA for which a Form 5500 is not
incorporated). fied.
A "regulated financial institution" means a bank, trust For reporting purposes, "common/collective trust" and
company, or similar financial institution that is regulated, "pooled separate account" are, respectively: (1) a trust
supervised, and subject ~o periodic examination by a state or maintained by a bank, trust company, or similar instiution or (2)
Federal agency. A securities brokerage firm is not a "similar an account maintained by an insurance carrier, which are
financial institution" as used here. See DOL Advisory Opinion regulated, supervised, and subject to periodic examination by a
93-21A (available at ww.dol.gov/ebsa). state or Federal agency in the case of a CCT, or by a state
The assets of a master trust are considered for reporting agency in the case of a PSA, for the collective investment and
purposes to be held in one or more "investment accounts." A reinvestment of assets contributed thereto from employee
"master trust investment account" may consist of a pool of benefi plans maintained by more than one employer or
assets or a single asset. Each pool òf assets held in a master controlled group of corporations as that term is used in Code
trust must be treated as a separate MTIA if each plan that has section 1563. See 29 CFR 2520.103-3,103-4,103-5, and
an interest in the pool has the same fractional interest in each 103-9.
asset in the pool as its fractional interest in the pool, and if each
such plan may not dispose of its interest in any asset in the pool Note. For reporting purposes, a separate account that is not
without disposing of its interest in the pool. A master trust may considered to be holding plan assets pursuant to 29 CFR
also contain assets that are not held in such a pool. Each such 2510.3-101(h)(1)(ii) does not constitute a pooled separate
asset must be treated as a separate MTIA. account.
Notes. (1) If a MTIA consists solely of one plan's asset(s) The Form 5500 submitted for a CCT or PSA must comply
during the reporting period, the plan may report the asset(s) with the Form 5500 instructions for a Large Pension Plan,
either as an investment account on a MTIA Form 5500, or as a unless otherwise specified in the forms and instructions. The
plan asset(s) that is not part of the master trust (and therefore CCT or PSA must file:
subject to all instructions conceming assets not held in a master 1. Form 5500, except lines C, D, 1 c, 2d and 6 through 9.
trust) on the plan's Form 5500. (2) If a master trust holds assets Enter "C" or "P," as appropriate, on line AtiADf! (S(Je' ':if-)
attributable to participant or beneficiary directed transactions 2. Schedule D, to list all CCTs, PSAs, MTIAs, and 103-12
under an individual account plan and the assets are interests in IEs in which the CCT or PSA invested at any time during the
registered investment companies, interests in contracts issued CCT or PSA year and to list in Part II all plans that participated
by an insurance company licensed to do business in any state, in the CCT or PSA during its year.
interests in common/collective trusts maintained by a bank, 3. Schedule H, except lines 1b(1), 1b(2), 1c(8), 1d, 1e, 19,
trust company or similar institution, or the assets have a current 1 h, 1 i, 2a, 2b(1 HE), 2e, 2f, and 2g, to report financial
value that is readily determinable on an established market, information. Part IV and an accountant's opinion are not
those assets may be treated as a single MTIA. required for a CCT or PSA.
The Form 5500 submitted for the MTIA must comply with the
Form 5500 instructions for a Large Pension Plan, unless
otherwise specified in the forms and instructions. The MTIA , attached to the Form 5500 fied by plans and DFEs
must file: m, Different
'. participating in eeTs and
requirements PSAs,
apply depending
to the upon
Schedules D and H
1. Form 5500, except lines C, D, 1c, 2d, and 6 through 9. whether a DFE Form 5500 has been fied for the eeT or PSA.
Be certain to enter "M" on line Al). See the instructions for these schedules.
!\ bfE (Spe.:Ç7) -10- General Instructions to Form 5500
103-12 Investment Entity (103-12 IE) 6.. Schedule H, except lines 1b(1), 1b(2), 1c(8), 1d, 1e, 19,
1h, 11, 2a, 2b(1)(E), 2e, 2f, 2g, 4a, 4e, 4f, 4g, 4h, 4j, 4kV\and 5,
DOL Regulation 2520.103-12 provides an alternative method of to report fi~~ncia~ inform~tion. , , ~ i t. /Y If
reporting for plans that invest in an entity (other than a MTIA, 7. Additional information required by the instructions to die J I))
CCT, or PSA), whose underlying assets include "plan assets" ~bove schedules, including, for example, the report of the
within the meaning of 29 CFR 2510.3-101 of two or more plans independent qualified public accountant identified on Schedule
that are not members of a "related group" of employee benefit H, line 3c, and the schedule(s) of assets held for investment. All
plans. Such an entity for which a Form 5500 is filed constiutes attachments must be properly labeled.
a "103-12 IE." A Form 5500 is not required to be filed for such
entii~s; how~ver, fi~ing a Form 5500 as a 103-12 IE provides
certai~ reporting relief, including the limitation of the Group Insurance Arrangement (GIA)
examination an~ report of the independent qualified public Each welfare benefi plan that is part of a group insurance
accountant provided by 29 CFR 2520.103-12(d), to participating arrangement is exempted from the requirement to file a Form .
plans and DFEs. For this reporting purpose, a "related group" 5500 if a consolidated Form 5500 report for all the plans in the
of employee benefit plans consists of each group of two or arrangement was filed in accordance with 29 CFR 2520.104-43.
more employee benefit plans (1) each of which receives 10% or For reporting purposes, a "group insurance arrangement"
more of its aggregate contributions from the same employer or provides benefis to the employees of two or more unaffliated
from a !lember of the same controlled group of corporations (as employers (not in connection with a multiemployer plan or a
detem:ined under Code section 1563(a), without regard to collectively-bargained multiple-employer plan), fully insures one
Code section 1563( a)( 4) thereof); or (2) each of which is either or more welfare plans of each participating employer, uses a
maintained by, or maintained pursuant to a trust or other entity as the holder of the insurance contracts,
collective-bargaining agreement negotiated by, the same ~nd uses a trust as the conduit for payment of premiums to the
employee org~nization or affliated employee organizations. For inslJrance company. The GIA must file:
purpo~es. of this paragraph, an "affliate" of an employee
organization means any person controllng, controlled by, or ,,,1'. Form
A~~A 5500, except lines C and 2d. Enter "G" on line
Df~(S"f'-G~f'Y)
under common control with such organization. See 29 CFR 2. Schedule A (as many as needed), to report insurance
2520.103-12. annuity and investment contracts held by the GIA. '
The Form 5~00 sub!litted for a 103-12 IE must comply with 3. Schedule C, to report service provider information and
the Form 5500 instructions for a Large Pension Plan unless any terminated accountants.
otherwise specified in the forms and instructions. The' 103-12 IE 4. Schedule D, to list all CCTs, PSAs, and 103-121Es in
must file: ~hich th~ GIA invested at any time during the GIA year, and to
1. ,:~~m 5~00, exc:ept lines C, D, .1c, 2d, and 6 through 9. list all plans that participated in the GIA during its year.
Enter E on line A~1\ j)F~ (Sfleci~) 5. Schedule G, to report loans or fixed income obligations in
2.. Schedule A (as many as needed), to report insurance, default or determined to be uncollectible as of the end of the
annuity and investment contracts held by the 103-12 iE. GIA year, leases in default or classified as uncollectible, and
3. Schedule C, to report service provider information and nonexempt transactions.
any terminated accountants. 6. Sched~le H, except lines 4a, 4e, 4f, 4g, 4h, 4k, and 5, to
.4. Schedule D, to list all CCTs, PSAs, and 103-121Es in
which the 1 0~-12 IE invested at any time during the 103-12 IE's
report financial information. 1\ t1/V 4 í'
7. Additional information required by the instructions to t~e
year, and to list all plans that participated in the 103-12 IE above schedules, including, for example, the report of the
during its year. independent qualified public accountant identified on Schedule
5. Schedule G, to report loans or fixed income obligations in H, line 3c, the schedules of assets held for investment and the
default or determined to be uncollectible as of the end of the schedule of reportable transactions. All attachments must be
103-12 IE year, leases in default or classified as uncollectible properly labeled.
and nonexempt transactions. '
General Instructions to- Form 5500 -11-

Quick Reference Chart for Form 5500, Schedules and Attachments 1
Large Small Large Welfare Small Welfare

Pension Plan Pension Plan Plan Plan DFE
Must complete. Must complete. Must complete.

2/ Must complete.2 ß Must complete.
Form 5500
Must complete Must complete Must complete if

Must complete Must complete
MTIA, 103-12 IE,
if plan has if plan has if plan has if plan has
Schedule A insurance insurance or GIA has
insurance insurance
(Insurance contracts for contracts for insurance
contracts for contracts for
Information) benefits or contracts for
benefits or benefits or benefis or
investments. investments. benefits or
investments. investments.
investments.
Must complete Must complete

if defined if defined
Schedule B benefit plan benefit plan
(Actuarial and subject to and subject to
Information) minimum minimum
funding funding
standardsl\ ¡;~ I standardsA q
MTIAs, GIAs, and

Must complete Must complete if 103-12 IEs must
if service service provider complete Part I if
Schedule C provider was was paid $5,000 service provider
(Service paid $5,000 or or more and/or an paid $5,000 or
Provider more and/or an accountant or more. GIAs and
Information) accountant or actuary was 103-12 IEs must
actuary was terminated. complete Part II if
terminated. accountant was
. terminated.
Schedule D Must complete

All DFEs must
Must complete Must complete Must complete
complete Part II,
(DFE/ Part I if plan Part I if plan Part I if plan Part I if plan
Participating participated in a and DFEs that
participated in participated in participak:d in a
Plan eeT, PSA, MTIA,
invest in a eeT,
a eeT, PSA, a CCT, PSA, eCT, PSA, MTIA,
Information) PSA, or 103-12 IE
MTIA, or MTIA, or or 103-12 IE. or 103-12 IE.
must also
103-12 IE. 103-12.1E.
complete Part i.
-7 Schedule
(ESOP Annual
Information
lete
MTIAs, GIAs,
Must complete Must complete and 103-12 IEs
Schedule G if Schedule H, if Schedule H, must complete
(Financial line 4b, 4c, or line 4b, 4c, or if Schedule H,
Transaction 4d is "Yes.':fiS/ 4d is "Yes.'~li~ line 4b, 4c, or I
Schedules) 3!S/ 4d is "Yes:A S-
Ail DFEs must

complete Párts
I,ll, and IIi.
Schedule H Must MTIAs, 103-12
(Financial complete'" Must completeAA IEs, and GIAs
Information) must also
51 3/5/ complete /
Part IV.1\ 5"
:- -12- General Instructions to Form 5500


Pension Pension Welfare Welfare DFE
Plan Plan Plan Plan
Schedule i
(Financial Must complete.
Information-
Small Plan)
Schedule R
(Retirement Must completeA" I
Plan
Information)
7
Sch u
(Annual
Registration
Statement
Identifing
Separated
Participants
With Deferred
Vested Be
Accountant's Must attach for

Report a GIA or
Must attach. Must attach.2
103-12 IE.
1 This chart provides only general guidance. Not all rules and requirements are reflected. Refer to specific Form 5500 instructions for complete
information on filing requirements (e.g., Who Must File on page 2 and What To File on page 7). For example, a pension plan is exempt from
filing any schedules if the plan uses a Code section 403(b)(1) annuit, 403(b)m custodial account, or 408 individual retirement acounts or
.. annuities as the sole funding vehicle for providing benefits. See Limited Pension Plan Reportng on page 9.
i /'1 Unfunded, fully insured and combination unfundedlinsured welfare plans covering fewer than 100 participants at the beginning of the plan year
, that meet the requirements of 29 CFR 2520.104-20 are exempt from filing an annual report. (See Who Must File on page 2.) Such a plan with
100 or more paricipants must file an annual report, but is exempt under 29 CFR 2520.104-4 from the accountant's report requirement and
completing Schedule H, but MUST complete Schedule G, Par II, to report any nonexempt transactions. See What To File on page 7.
'1 í\ Certain money purchase defined contribution plans ar required to complete Schedule B, lines 3, 9, and 10 in accordance with the instructions
for Schedule R, line 5.
5 A Schedules of assets and reportble (5%) transactions also must be fied with the Form 5500 if Schedule H, line 4i or 4j is "Yes, n but use of printed
form not required.
" A A pension plan is exempt from filing Schedule R if each of the following four conditions is met:
. The plan is not a defined benefit plan or otherwise subject to the minimum funding standards of Code section 412 or ERISA secion 302.
. No in~kind distributions reportble on line 1 of Schedule R were distributed during the plan year.
. No benefits were distributed during the plan year which ar reportble on Form 1099-R using an EIN other than that of the plan spensor or
plan administrator.
. In the case of a plan that is not a profi-sharng, ESOP or stock bonus plan, no plan benefits were distributed during the plan year in the
form of a single sum distribution.
Siyi,dl lells'loY\ be",eÆ~+ 'rC1i)$ (v-iA S'~'YQU weí~_.r ?tdl'S i'lof J.t.¡ft f('l" f:(I~ 4..
ûnhvci\ íe-lur"'/t'e.~Gr-- M"-r be_ eJ;:ri l,(-E b td-e ltie, Fu('iV 5S-vo-Sf. S'ee.
.1
~ho~'i.
¡¡,\tl1 t'lII I - ¡ ",t
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'f'1I0 r r; \ci¡"..
s'''vL. §("\tr-cy¡ ONv
- $:
- -ç .

ERISA COMPLIANCE QUICK CHECKLIST
Compliance with the Employee Retirement Income Security Act (ERISA) begins with knowing the rules. Plan
administrators and other plan offcials can use this checklist as a quick diagnostic tool for assessing a plan's compliance
with certain important ERISA rules; it is not a complete description of all ERISA's rules and it is not a substitute for a
comprehensive compliance review. Use of this checklist is voluntary, and it should not be filed with your Form 5500.
If you answer "No" to any of the questions below, you should review your plan's operations because you may
not be in full compliance with ERISA's requirements.
1. Have you provided plan participants with a summary plan description, summaries of any material modifications
of the plan, and annual summary financial reports?
2. Do you maintain copies of plan documents at the principal offce of the plan administrator for examination by
participants and beneficiaries?
3. Do you respond to written participant inquires for copies of plan documents and information within 30 days?
4. Does your plan include written procedures for making benefit claims and appealing denied claims, and are you
complying with those procedures?
5. Is your plan covered by a fidelity bond against losses due to fraud or dishonesty?
6. Are the plan's investments diversified so as to minimize the risk of large losses?
7. If the plan permits participants to select the investments in their plan accounts, has the plan provided them with
enough information to make informed decisions?
8. Has a plan offcial determined that the investments are prudent and solely in the interest of the plan's
, '
participants and beneficiaries, and evaluated the risks associated with plan investments before making the
investments?
9. Did the employer or other plan sponsor send participant contributions to the plan on a timely basis?
10. Did the plan pay participant benefis on time and in the correct amounts?
11. Did the plan give participants and beneficiaries 30 days advance notice before imposing a "blackout period" of
at least three consecutive business days during which participants or beneficiaries of a 401 (k) or other
individual account pension plan were unable to change their plan investments, obtain loans from the plan, or
obtain distributions from the plan?
If you answer "Yes" to any of the questions below, you should review your plan's operations because you may
not be in full compliance with ERISA's requirements.
1. Has the plan engaged in any financial transactions with persons related to the plan or any plan offcial? (For
example, has the plan made a loan to or participated in an investment with the employer?)
2. Has the plan offcial used the assets of the plan for his/her own interest?
3. Have plan assets been used to pay expenses that were not authorized in the plan document, were not
necessary to the proper administration of the plan, or were more than reasonable in amount?
If you need help answering these questions or want additional guidance about ERISA requirements, a plan
offcial should contact the U.S. Department of Labor Employee Benefits Security Administration offce in your
region or consult with the plan's legal counselor professional employee benefit advisor.
IIJ~EP. 1" Afi-f"R. rA G¿; 1:S.
-)i
5/ Section A: Line-by-Line
Instructions for the 200A ~ /
~
Type of entity
Master Trust
~
Enter the letter
M
Form 5500 and Schedules Investment account
Common/collective C
trust
Pooled separate P
Part I - Annual Report Identification Information account
C I File Form 5500 with "20QA printed in the upper right corner for
103-12 Investment
f? ¡ a plan year that began in 200,A or a DFE year that ended in
E
Entity
Z ~ pOOA If the plan or DFE year is not the 200ft calendar year,
~ . enter the dates in Part i. ..

before the filing due date' and enter
Group Insurance
Arrangement
One Form 5500 is generally filed for each plan or entity . 0 "Note. A sel?arate annual report with a "M" entered on Form
G
~' described in the instructions to boxeîAX') tiil otlgl. A(4jbelow. '/ 5500, box A~, must be filed for each MTIA. See definition on
Do not check more than one box. ¡~ I;ri.e page 10. l\(D~,C'ebf\l;?5 E¡\-\\+y) t
~ by
.. .2./ Bòx BOO,-ACheck this box if an annual return/report has not firs I
A separate Form 5500, with box A~ checked, must be fied / been previousiy tiled tor this plan or Ul-I:. l-or the purpose ot Retv'll'
each employer participating in a plan.or program of benefits completing box B(1), the Form 5500-EZ is not considered an R.e.pGrt'
in which the funds attributable to each employer are available to () annual return/report.
pay benefis only for that employer's employees, even if the -¥ Box B~. Check this box if this Form 5500 is being submitted Ame n&\eJ
plan is maintained by a controlled group. as an ame e re urn repo 0 correc errors an or omissi p~-\ r", I
on a previously filed Form 5500 for the 2006 plan year. If you n - tl
A "controlled group" is generally considered one employer are fiing a corrected returnlreport in response to ~ p"" r
for Form 5500 reporting purposes. A "controlled group" is a correspondence from EBSA regarding the processing of your
controlled group of corporations under Code section 414(b), a returnlreport, do not check Part I, box B~to identify the filing Å
group of trades or businesses under common control under as an amended return/report unless the corrspondence AY't'enJ¡-
section 414(c), or an affliated service group under section includes instructions that specifically direct you to check box ~Rtv,l\~
414(m). (J B(2). fi~l, \ Re+vf'VI /Rtp-l5+ tp" \
\.i Box BCI~heck this box if this Form 5500 is the last Form
5500 required to be submitted for this plan. (See Final Return/
~ Box Atc. Multiemployer Plan. Check this box if the Form Report on page 6.) . 1=1 ,l&d r~elvr.. P-e p", rt
5500 is filed for a multiemployer plan. A plan is a multiemployer Note. Do not check box B~if "4R" is entered on line 8b for a
plan if: (a) more than one employer is required to contribute, (b) welfare plan that is not requir~d to file a Form 5500 for the next
the plan is maintained pursuant to one or more collective plan year because the welfare plan has become eligible for an
bargaining agreements between one or more employee annual reporting exemption. For example, certain unfunded and
organizations and more than one elTployer. and (c) an election insured welfare plans may be required to fie the 20ll Form '':/
under Code section 414(f)(5) and ERISA section 3(37)(E) has 5500 and be exempt from filing a Form 5500 for the 'pian year
not been made. Participating employers do not file individually 200Aif the number of participants covered as of the beginning g I
for these plans. See 29 CFR 2510.3-37. of the 2001\ plan year drops below 100. See Who Must File on &' /
page 2. Should the number of participants covered by such a
plan increase to 100 or more in a future year, the plan should
~ Box Ari. Single-Employer Plan. Check this box if the Form resume filing Form 5500 and enter "4S" on line 8b on that
5500 is filed for a single-employer plan. A single-employer plan year's Form 5500. See 29 CFR 2520.104-20.
for this Form 5500 reporting purpose is an employee benefi
plan maintained by one employer or one employee
Box B Check this box if this Form 5500 is filed for a plan _
organization.
year 0 less an mon s. ~\~t-ful\ YerJc Rcll"'V'.(R.t'_pi:fT
Box C. Check box C when the contributions to the plan and/or
the benefis paid by the plan are subject to the collective
~. /'Box A~. Multiple-Employer Plan. Check this box if the Form . bargaining process (even if the plan is not established and
/' 5500 is being filed for a multiple-employer plan. A administered by a joint board of trustees and even if only some
multiple-employer plan is a plan that is maintained by more than of the employees covered by the plan are members of a
one employer and is not one of the plans already described. collective bargaining unit that negotiates contributions and/or
Multiple-employer plans can be collectively bargained and benefis). The contributions and/or benefis do not have to be
collectively funded, but if covered by PBGC termination identical for all employees under the plan. .
insurance, must have properly elected before September 27, Box D. Chec~ox it Jk¡¿ .\.jl1'ro?Íltlh~"
1981, not to be treated as a multiemployer plan under Code . You filed for àn èXI'of timê to file this form with the IRS
section 414(f)(5) or ERISA sections 3(37)(E) and 4001 (a)(3). using a completed Form 5558, Application for Extension of
Participating employers do not file individually for these plans. Time To File Certain Employee Plan Returns (attach a copy of
Do not check this box if the employers maintaining the plan are the Form 5558 to the return/report);
members of the same controlfed group. . You are fiing using the automatic extension of time to fie
Form 5500 until the due date of the Federal income tax return
.."7 Box AcK Direct Filng Entity. Check this box and enter the
of the employer (attach a copy of the employer's extension of
time to file the income tax return to the return/report);
correct letter from the following chart to indicate the type of . You are filing using a special extension of time to file Form
entity in the space provided. 5500 that has been announced by the IRS, DOL, and PBGC.
-14- Instructions for Part i and Part II of Form 5500
Attach a statement citing the announced authority for the Note. In the case of a multiple-employer plan, if an association
extension. The attchment must be appropriately labeled at the or similar entity is not the sponsor, enter the name of a
top of the statement (e.g., "Form 5500, Box D - DISASTER participating employer as sponsor. A plan of a controlled group
RELIEF EXTENSION" or "Form 5500, Box D - COMBAT of corporations should enter the name of one of the sponsoring
ZONE EXTENSION"). See Other Extensions of Time on members. In either case, the same name must be used in all
page 5, for more information. subsequent filings of the Form 5500 for the multiple-employer
. You are filing under DOL's Delinquent Filer Voluntary plan or controlled group (see instructions to line 4 concerning
Compliance (DFVC) Program. Attach a statement that the change in sl~msorship).
report is submitted under the DFVC Program with "Form 5500, L 2. Enter)ì. 1'.. 2~ any "in care of (C/O)" name.
Box D - DFVC FILING" prominently displayed at the top of the J./ 3. EnterJl rQ''.. the street address. A post offce box
statement. See Delinquent Filer Voluntary Compliance number may be entered if the Post Offce does not deliver mail
(DFVC) Program on page 5, for more information. f! to the sponsor's street address.
Pa rt II Ban. niorma
- asic PI I I: ion t".:/"- 5. 4. Enter~
Enter~ the name of abbreviation
the two-character the city. of the U.S.
Line 1 a. Enter the formal name of the plan or DFE or enough J¿ state or possession ~nd zip code. .
information to identify the plan or DFE. Abbreviate if necessary. Y 6. Enter~ feV; ¡i the foreign routing code, if applicable.
Line 1 b. Enter the three-digit plan or entity number (PN) the .. / Xeave r~'¡¡ ~), bI.S. state SR,S 2i(i 88se, tilsRk if 9RwriR~
emplayer or plan administrator assigned to the plan or DFE. (Q , . l. .,
This three-digit number, in conjunction with the employer / 7. Ente. the !~r~ign cou.ntry, if applicabl~.
identification number (EIN) entered on line 2b, is used by the ../ 8. Enter . .th~ doing business as (D/)3/A) or trade
IRS, DOL, and PBGC as a unique 12-digit number to identify .. name of the .sponsor if different from thewame JlRtßFe~a Ifl_! lIS \tl. i"
the plan or DFE. .Y'..9.address.
Enter inUsethe rows
only of boxes
a street labeled
address, not a '9) any
P.O. secon
box, . \S?t~.
here.X . . -: 'Or
.~
Start at 001 for plans providing pension benefits or DFEs as )(.0. Bel( fI6:J Be eRteres eRIY iR fe'l; 31.
ilustrated in the table below. Start at 501 for welfare plans and
GIAs. Do not use 888 or 999. Line 2b. Enter the nine-digit employer identification number
Once you use a plan or DFE number, continue to use it for (EIN) assigned to the plan sponsor/employer. For example,
00-1234567. In the case of a DFE, enter the EIN assigned to
that plan or DFE on all future fiings with the IRS, DOL, and IE, or GIA.
the CCT, PSA, MTIA, 103-12
PBGC. Do not use it for any other plan or DFE, even if the first
plan or DFE is terminated. Do not use a social security number in lieu of an EIN. The
Form 55.00 is open to public inspection, and the contents are
..
For each Form 5500 Assign PN public information and are subject to publication on the Internet.
Because of privacy concerns, the inclusion of a social security
with the same EIN
number on this line may result in the rejection of the filing.
(line 2b), when ..
EINs may be obtained by applying for one on Form SS-4,
Part II, box 8a is checked, or 001 to the first plan or DFE. Application for Employer Identification Number, as soon as
Part I, A(4) is checked and Consecutively number others possible. You can obtain Form SS-4 by callng
an M, C, P, or E is entered as 002, 003. . . 1-800-TAX-FORM (1-800-829-3676) or at the IRS Web Site at
ww.irs.gov. The EBSA does not issue EINs.
Part II, box 8b is checked 501 to the first plan or GIA.
and 8a is not checked, or Consecutively number others A multiple-employer plan or plan of a controlled group of
Part I, A(4) is checked and a as 502, 503. . . corporations should use the EIN of the sponsor identified in line
2a. The EIN mustbe used in all subsequent filings of the Form
G is entered
5500 for these plans (see instructions to line 4 concerning
change in EIN).
If the plan sponsor is a group of individuals, get a single EIN
~ . nu~ber in a sequen~e for the group. When you apply for a number, enter on line 1 of
Form SS-4 the name of the group, such as "Joint Board of
Line 1 c. Enter the date the plan first became effective. Trustees of the Local 187 Machinists' Retirement Plan." EINs
may be obtained by filing Form SS-4 as explained above.
Line 2a. Each row of boxes on the hand print forms is
designed to contain specific information regarding the plan Note. EINs for funds (trusts or custodial accounts) associated
sponsor. Please limit your response to the information required with plans (other than DFEs) are generally not required to be
in each row of boxes as specified below: furnished on the Form 5500; the IRS will issue EINs for such
1. Enter in the first two rows of boxes labeled 1) the name of funds for other reporting purposes. EINs may be obtained by
filing Form SS-4 as explained above. Plan sponsors should use
the plan sponsor or, in the case of a Form 5500 filed for a DFE,
the name of the insurance company, financial institution, or the trust EIN described above when opening a bank account or
other sponsor of the DFE (e.g., in the case of a GIA, the trust or conducting other transactions for a trust that require an EIN.
other entity that holds the insurance contract, or in the case of Line 2d. Enter the six-digit business code that best describes
an MTIA, one of the sponsoring employers). If the plan covers the nature of the plan sponsor's business from the list of
only the employees ,of one employer, enter the employer's business codes on pages ("I), i:1, and 62. If more than one
name. employer or employee organization is involved, enter the
The term "plan sponsor" means: business code for the main business activity of the employers
. The employer, for an employee benefi plan that a single and/or employee organizations.
employer established or maintains;
. The employee organization in the case of a plan of an
employee organization; or
Line 3a.
+.
. . . .. ..
designe to contain specific i arding the plan
administra i your response to the information
. The association, committee, joint board of trustees, or
other similar group of representatives of the parties who 1. Ente*ii Ih~ hi ",i lyyO i uv4S of bOAC6 Ic:beltd l' the name of Y
establish or maintain the plan, if the plan is established or the plan administrator unless the administrator is the sponsor
maintained jointly by one or more employers and one or more identified in line 2 or the Form 5500 is submitted for a DFE
employee organizations, or by two or more employers. (Part I, box A~ should be checked). If this is the case, enter
;: Instructions for Part I and Part II of Form 5500 -15- ;/\ 0.. ))f£,('~~ec-\:tr)
."~~
the word "same" on line 3a and leave the remainder of line 3a, that an individual becomes a participant covered under an
and all of lines 3b and 3c blank. employee welfare benefi plan on the earlier of: the date
Plan administrator means: designated by the plan as the date on which the individual
-l~
. The person or group of persons specified as the begins participation in the plan; the date on which the individual ;)
Q
administrator by the instrument under which the plan is becomes eligible under the plan for a benefi subject only to IJ
operated; occurrence of the contingency for which the benefi is provided; ...1
(:
. The plan sponsor/employer if an administrator is not so or the date on which the individual ma~~ a contribution to the
designated; or ndato w~pendents areA,
. Any other person prescribed by regulations if an )(Rtigere9 R9itt:el participants nor eneficiaries A chifc who is
i:
administrator is not designated and a plan sponsor cannot be an "alternate recipient" entitled to health benefis under a
.. identified. . . qualified medical child support order should not be counted as a
'/ 2. Enter~any "in care of (C/O)" name. participant for Iines.ndA ~n individual is not a pa.rticipant5/G/
J;/ 3. Enter~ the street address. A post offce box - COvei eu uriaer an empioyel welfare plan on the earliest date on
number may be entered if the Post Offce does not deliver mail which the individual (A) is ineligible to receive any benefi under
-. to the administrator's street address. ~ the plan even if the contingency for which such benefi is
;/ 4. Enter~the name of the city. ;j provi~e~ should occur, and (B) is not designated b~ the plan as
-- 5. Enter~the two-character abbreviation of the U.S. (l a parti~ipant. See 29 CF,~ 2~10.3-3(d)(2). For pension be.nefi
.. state or possession and zip code. ~ plans, ~Iterna~e payees enlitled to benefis under a qu~lIfied
y 6.'Enter)( IOnS G) I!nå 7. the foreign routing code and lÓ ~ domeslic ~elations order are not to be counted as participants
~ foreign country, if applicable. Leave~ U.S. state and zip j for these lines.
.~ c~de, blank if enterin9Jnfßrmatiol. ;lIIUW,, 8) lliid 1.~ 6 S Before.c?u~ting the number
of participants in welfare
Line 3b. Enter the plan administrator's nine-digit EIN. A plan t T.IP plans, it is importan.t to determme whether the plan
administrator must have an EIN for Form 5500 reporting j- sponsor has established one or more plans for Form
purposes. If the plan administrator does not have an EIN, apply ;SO 5500 reporting purposes. As a matter or plan design, plan
for one as explained in the instructions for line 2b. One EIN \. sponsors can offer benefits through vaflous structures and
should be entered for a group of individuals who are, ~ combinati~,!s. For.examp~e, a plan sponsor could create (i) one
collectively, the plan administrator. " plan providmg major medical benefis, dental benefits, and
Note. Employees of the plan sponsor who perform . , ;- vision benefits, (ii) two plan~ ~ith on~ providing major me?i~al
administrative functions for the plan are generally not the plan p. benefits and ~~e other proVldmg self-msured dental.and vision
administrator unless specifically designated in the plan j benefi~, or (iii) three separate plans. Y0!1 must reVlew.the
document. If an employee of the plan sponsor is designated as ~ govemmg documents and actua.1 operat~ons to determ~ne
. , n or separate plans.
the plan administrator, that employee must get an EIN. ~ whether welfare benefits are bemg provided under a smgle plan
Line 4. If the plan sponsor s or DFE's name andlor EIN have 0 .' .
changed since the last returnlreport was fied for this plan or (í The fact that you have separate msurance policies for each
DFE, enter the plan sponsor's or DFE's name, EIN, and the r- . different welfare benefit does not necessarily me~n tha!,You
plan number as
. it...
appeared on the last returnlreport
:J document filed. L~ have
to incorporate separate plans.
various Some plan
benefits andsponsors use a 'wrap
insurance policies
! preVlr:usly, identified by a different Employer c. arrangement is deemed to be a single plan may be different for
m. The rallure .to m~icate
'. Identification Numberon L~ne
(EIN) or 4Plan
thatNumber
a plan(PN)
wascould
~ into.)one comprehensive
purposes plan.5500
other than Form In addition, whether
reporting. a benefit
For example, special
result m correspondence from t~e Department of Labor (DOL) :: rules may apply for purposes of HIPAA, COBRA, and Internal
and the Internal Revenue Service (IRS). -. Revenue Code compliance. If you need help determining
~e Ii, fOp#eRBR Ve.i may 1:58 this .. whether you have a single welfare benefit plan for Form 5500
/ ¡)rson or entity that is principally responsible for the reporting purposes, you should consult a qualifed benefits
preparation of the annual return/report. consultant or legal counsel.
Line Sa. Each row of boxes on the hand print f s is "Participant" means any individual who is included in one of
designed to contain specific information reg ing the preparer. the categories below:
Please limit your response to the informa' n required in each ., ., . ..
row of boxes as specified below: 1. Act.ive participants include any individuals who are .
(J . currently in employment covered by a plan and who are earning
.~ 1. If the person wno prepared t annual r~t~rn/report iS not or retaining credited service under a plan. This category
!he. employer named in line 2a 0 e 'plan administrator named includes any individuals who are eligible to elect to have the
in line 3a, you may name the rson in the first two rows of employer make payments to a Code section 401 (k) qualified
boxes label~d 1). cash or deferred arrangement. Active participants also include
2. ~nter in.row 2) t street address. If the Post Offce does any nonvested individuals who are earning or retaining credited
not deliver mail to th street address and the preparer has a service under a plan. This category does not include (a)
P.O. box, en.ter t ox number. . nonvested former employees who have incurred the break in
3. Enter ~n w 3) the name of the city. ., service period specified in the plan or (b) former employees
4. Enter, row 4) the two-character abbrevialion of the U.S. who have received a "cash-out" distribution or deemed
state or ssession and zip code. distribution of their entire nonforfeitable accrued benefit.
5. nter in r~ws 5).and 6) the foreign routing code and . 2. Retired or separated participants receiving benefis are
for gn coun~ry, if appll?able. L~av~ row 4), U.S. state and zip any individuals who are retired or separated from employment
1 covered by the plan and who are receiving benefis under the
Lines 6 and 7. All fiers must complete both lines 6 and 7 I n. is i~c u .es ormer e p oy s
unless the Form 5500 is filed for a 403(b) Arrangement or IRA health continuation coverage benefis pursuant to Part 6 of
Plan eligible for Limited Pension Plan Reporting as described ERISA ~nd who are covered b the employee welfare benefi
on page ..
9 or" for
.. a
" DFE.
. .. .~Ian.ìfhis
insurancecategory
company oes
has no incanu.irrevocable
made e any in IVI commitment
ua ? w om to
an
The description of participant in the instructions below is pay all the benefis to which the individual is entitled under the
only for purposes of these lines. plan.
/L (I) .
For welfare plans, the number of participants should be 3. Other retired or separated participants entitled to future
determined by reference to 29 CFR 2510.3-3(d), which provides benefits are any individuals who are retired or separated from
-16- Instructions for Part I and Part II of Form 5500
employment covered by the plan and who are entitled to begin arrangements used during the plan year. The "funding
receiving benefits under the plan in the future. This category arrangement" is the method for the receipt, holding, investment,
does not include any individual to whom an insurance company and transmittal of plan assets prior to the time the plan actually
has made an irrevocable commitment to pay all the benefis to provides benefis. The "benefit arrangement" is the method by
which the individual is entitled under the plan. which the plan provides benefis to participants. For the
4. Deceased individuals who had one or more beneficiaries purposes of line 9:
who are receiving or are entitled to receive benefits under the "Insurance" means the plan has an account, contract, or
plan. This category does not include an individual if an policy with an insurance company, insurance service, or other
insurance company has made an irrevocable commitment to similar organization (such as Blue Cross, Blue Shield, or a
pay all the benefis to which the beneficiaries of that individual health maintenance organization) during the plan or DFE year.
are entitled under the plan. (This includes investments with insurance companies such as
guaranteed investment contracts (GICs).) Do not check
tç I (D /Line)\. Enter the number of participants included on lineAf "insurance" if the sole function of the insurance company was
(tolar participants at the end of the plan year) who have account to provide administrative services.
balances. For example, for a Code section 401 (k) plan the
"Code section 412(i) insurance contracts" are contracts
~I number entered on line ~ should be the number of participants
counted on line..fwho have made a contribution to the plan for that provide retirement benefis under a plan that are
Co i this plan.year or àny prior plan year. Defined benefit plans guaranteed by an insurance carrier. In general, such contracts
shoul~ leave line J\ blank. must provide for level premium payments over the individual's
to ¡ period of participation in the plan (to retirement age), premiums
Line 1f. Include any individual who terminated employment must be timely paid as currently required under the contract, no
(n I during this plan year, whether or not he or she (a) incurred a rights under the contract may be subject to a security interest,
break in service, (b) received an irrevocable commitment from and no policy loans may be outstanding. If a plan is funded
an insurance company to pay all the benefits to which he or she exclusively by the purchase of such contracts, the otherwise
is entitled under the plan, and/or (c) received a cash distribution applicable minimum funding requirements of section 412 of the
or deemed cash distribution of his or her nonforfeitable accrued Code and section 302 of ERISA do not apply for the year and a .
a I benefit. Multiemployer plans do
andnot
multiple.,employer plans that
Schedule B is not required to be filed.
a~e col~ectively bargained have to complete line."'.
"Trust" includes any fund or account that receives, holds,
transmits, or invests plan assets other than an account or policy
of an insurance company.
"General assets of the sponsor" means either the plan
Code section 6 provides that the plan had no assets or some assets were commingled with the
admini must give each participant a statement general assets of the plan sponsor prior to the time the plan
mg t~~ sa e information reported on Schedule actually provided the benefis promised.
Example. If the plan held all its assets invested in registered
ine 8 - Benefits Prov C1ed Under the Plan. Check 8a andlor investment companies and other non-insurance company
8b, as appropriate. In additon, enter in the boxes provided all investments until it purchases annuities to payout the benefis
applicable plan characteristic codes from the table on pages 18 promised under the plan, box 9a(3) should be checked as the
and 19 that describe the characteristics of the plan being funding arrangement and box 9b(1) should be checked as the
reported. (See examples on page 20.) benefi arrangement.
Note. An employee benefi plan that checks boxes 9a(1),
9a(2), 9b(1), and/or 9b(2) must attach Schedule A (Form
! condition code 3C only in instances where there was no
m.Applicab/e
. election to plan sponsors of1022(i)(2)
Puerto Rico
of plans. Enter 5500), Insurance Information, to provide information concerning
3C. '
made under section ERISA and,
qualify under section
therefore, the plan does not intend to
each contract year ending with or within the plan year. See the
401 (a) of the Internal Revenue Code. If an election was made instructions to the Schedule A and enter the number of
under section 1022(i)(2) of ERISA, do not enter condition code Schedules A on line 10b(3), if applicable.
Line 10. Check the boxes on line 10 to indicate the schedules
Line 9 - Funding and Benefi Arrangements. Check all being filed and, where applicable, count the schedules and
boxes that apply to indicate the funding and benefi enter the number of attached schedules in the space provided.
Line 7. Enter the total number of employers that made contributions to the plan busfor mess
~y
par of the 200S plan year. Any two or more contributing entities (e.~., pl~c~s of
with separate collective bargaining agreements) that have the same .mne-digIt employer .
identification number (EIN) must be aggregated and counted as a single employer for this
purose.
Instructions for Part I and Part II of Form 5500 -17-

LIST OF PLAN CHARACTERISTICS CODES FOR LINES 8a AND 8b

CODE Defined Benefit Pension Features 2B Target benefit plan
1A Benefis are primarily pay related. 2C Money purchase (other than target benefit)
1B Benefis are primarily flat dollar (includes dollars 2D Offset plan - Plan benefits are subject to offet
per year of service). for retirement benefits provided in another plan
or arangement of the employer.
1C Cash balance or similar plan - Plan has a "cash
balance" formula. For this purpose, a "cash 2E Profit-sharing
balance" formula is a benefit formula in a defined 2F ERISA section 404(c) Plan - This plan, or any
benefit plan by whatever name (e.g., personal part of it, is intended to meet the conditions of
account plan, pension equity plan, life cycle plan, 29 CFR 2550A04c-1.
cash account plan, etc.) that rather than, or in
addition to, expressing the accrued benefit as a 2G Total participant-directed account plan -
life annuity commencing at normal retirement Participants have the opportunity to direct the
age, defines benefits for each employee in terms investment of all the assets allocated to their
more common to a defined contribution plan individual accounts, regardless of whether 29
such as a single sum distribution amount (e.g., CFR 2550A04c-1 .is intended to be met.
1 0 percent of final average pay times years of 2H Parial participant-directed account plan -
service, or the amount of the employee's Participants have the opportunity to direct the
hypothetical account balance). investment of a portion of the assets allocated to
10 Floor-offset plan - Plan benefits are subject to their individual accounts, regardless of whether
offet for retirement benefits provided by an 29 CFR 2550A04c-1 is intended to be met.
employer-sponsored defined contribution plan. 21 Stock bonus
1E Code section 401 (h) arrangement - Plan 2J Code section 401 (k) feature - A cash or deferred
contains separate accounts ,under Code section arrangement described in Code section 401 (k)
401 (h) to provide employee health benefits. that is par of a qualified defined contribution
iF Code section 414(k) arangement - Benefis are plan that provides for an election by employees
based partly on the balance of the separate to defer part of their compensation or receive
account of the participant (also include these amounts in cash.
appropriate defined contribution pension feature 2K Code section 401 (m) arrangement - Employee
codes). contributions are allocated to separate accounts
1G Covered by PBGC - Plan is covered under the under the plan or employer contributions are
PBGC insurance program (see ERISA section based, in whole or in part, on employee
4021 ). deferrals or contributions to the plan. Not
applicable if plan is 401(k) plan with only ONECs
1H Plan covered by PBGC that was terminated and and/or QMACs. Also not applicable if Code
closed out .for PBGC purposes - Before the end section 403(b)(1), 403(b)(7), or 408
of the plan year (or a prior plan year), (1) the plan arrangements/accounts annuities.
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.
2L
2M
Code section 403(b)(1) arrangement~
Limited Pension Plan R
for Code
structions
1) arrangements for
I
Code section 403(b)(7 accounts!: ~ ~
+
11 Frozen Plan - As of the last day of the plan year,
the plan provides that no participant wil get any
new benefit accrual (whether because of service
Pension Plan Reporting inst~ vode .J
section 403(b)(7 cu . .."counts for
regulat~'" . . ~ent company stock for certai~
i
y
or compensation).
2N Code section 408 accounts and annuities - See
Limited Pension Plan Reporting instructions
CODE Defined Contribution Pension Features for pension plan utilzing individual Code section
2A Age/Service Weighted or New Comparabilty or 408 retirement accounts or annuities as the
Similar Plan - Age/Service Weighted Plan: funding vehicle for providing benefits.
Allocations are based on age, service, or age
and service. New Comparability or Similar Plan:
20 ESOP other than a leveraged ESOP - A
completed Schedule E must be attached to a
Allocations are based on participant Form 5500 filed for an ESOP.
classifications and a classification(s) consists
entirely or predominantly of highly compensated 2P Leveraged ESOP - An ESOP that acquires
employees; or the plan provides an additional employer securities with borrowed money or
allocation rate on compensation above a other debt-financing techniques. A completed
specified threshold, and the threshold or Schedule E must be attached to a Form 5500
additional rate exceeds the maximum threshold filed for an ESOP.
or rate allowed under the permitted disparity
rules of Code section 401 (I).
20 The employer maintaining this ESOP is an
S corporation.
2R Participant-directed brokerage accounts
provided as an investment option under the
plan.
"", 28 Plan provides for automatic enrollment in plan that has employee contributions
/ .J; deducted from payroll.
2T Total or p~i~ paricipant-directed account plan - plan uses default investment
account for paricipants who fail to direct assets in their account.
-18- Instructions for Part I and Part II of Form 5500
LIST OF PLAN CHARACTERISTICS CODES FOR LINES 8a AND 8b (Continued)
J/ CODE
...
".
~
.. ..
Other Pension Benefit Features
-
8tlteiè~ the bJ~it8~ &tetee i:rilf8fily f8f .
CODE
4A
48
Welfare Benefit Features
Health (other than dental or vision)
Life insurance
4C Supplemental unemployment
3B Plan covering Self-Employed individuals.
4D Dental
3C Plan not intended to be qualified ~ A plan not
intended to be qualified under Code sections 4E Vision
401, 403, or 408. Temporary disability (accident and sickness)
4F
3D Master plan - A pension plan that is made 4G Prepaid legal
available by a sponsor for adoption by
employers; that is the subject of a favorable 4H Long-term disabilty
opinion letter; and for which a single funding 41 Severance pay
medium (for example, a trust or custodial
accountl is established for the joint use of all 4J Apprenticeship and training
adopting employers. 4K Scholarship (funded)
3E Prototype plan - A pension plan that is made 4L Death benefits (include travel accident but not
available by a sponsor for adoption by life insurance)
employers; that is the subject of a favorable
opinion or notification. letter; and under which a 4P Taft-Hartley Financial Assistance for Employee
separate funding medium (for example, a Housing Expenses
separate trust or custodial account) is 4Q Other
established for each adopting employer.
4R Unfunded, fully insured, or combination
3F Plan sponsor(s) received se,rvices of leased unfunded/insure welfare plan that wil not file a
employees, as defined in Code section 414(n). . Form 5500 for next plan year pursuant to 29
J.y \¡"
f "'-
during the plan year.
,,- . . ..
á8 defi"ed il' 29 am 281B.a gist
,. , 4S
CFR 2520.104-20.
Unfunded, fully insured, or combination
unfunded/insured welfare plan that stopped
3H Plan sponsor(s) is (are) a member(s) of a filng Form 5500s in an earlier plan year
controlled group (Code sections 414(b), (c), or pursuant to 29 CFR 2520.104-20.
(m)). 4T 10 or more employer plan under Code section
419A(f)(6)
3\ Plan requiring that all or part of employer
contributions be invested and held, at least for a 4U Collectively bargained welfare benefit
limited period, in employer securities. arrangement under Code section 419A(f)(5)
3J U.S.-based plan that covers residents of Puerto
Rico and is qualified under both Code section
401 and section 8565 of the Puerto Rico Code.
Instructions for Part I and Part II of Form 5500 -19-

ii l'e- ,/
Examples:
1. When filing Form 5500 for a qualified defined benefit pension plan, covered by the PBGe, which provides a benefit of 2% of
average annual compensation per year of service with a benefit offset based .on benefis from an employer-provided defined L j)
contribution plan, check box 8a and enter the codes "1A", "1D", and "1G"--I.~~.buxes uiid"" ~ 8aX3 iItlffrate8I3ele',~ y~/
a
Pla Characteristics Codes (printed in the instrctions) below).
~
.. . . i ¡ t¡Q.. .
2. When filng Form 5500 for a welfare plan providing health insurance, life insurance, dental insurance, and eye examinations, a ~ .
check box 8b and enter the codes "4A", "4B", "4D", and "4E" in~e.l3e)(es tll'eler l3e~ 8b)4ilh:lffl'tè8 l3e181: ~/
Characteristics Codes (printed in the instrctions) below).
~.
3. When filing Form 5500 for a prototype profit-sharing plan with Code section 401 (k) features, providing participant direction
with voluntary employee contributions and regular employer matching contributions which is intended to meet ERISA section
404(c), and which provides ancilary Iife'insurance, check boxes 8a and 8b and enter the codes "2E", "2F", "2H", "2J", "2K",
"3E", and "48" i~~ ~QX'ii iind'il 8a and 8b as~¡,&tr-at8E1 g910'.;'
..
.' I . ., t. . . i\ c'-.p t ~"" 1(0( l A, t -¿
Pia Characteristics Codes (printed in the instrctions) below).

~~
-.
b (X We_ b,,"" ~""k ..;, b~ 'Ih. pM .. b",fi. ",d """ th _"" .. "",re oo.. frm ih. U~ of "' Ý
Characteristics rinted in the instructions) below).
-20- Instructions for Part i and Part II of Form 5500

Lines A, B, C, and D. This information should be the same as
reported in Part II of the Form 5500 to which this Schedule A is
~ I 20~ Instructions for Schedule A attached. You may abbreviate the plan name (if necessary) to
(Form 5500) fi in the space provided.
Insurance Information Do not use a social security number in lieu of an EIN. The
Schedule A and its attachments are open to public inspection,
and the contents are public information and are subject to
General Instructions publication on the Internet. Because of privacy concerns, the
inclusion of a social security number on this Schedule A or any
Who Must File of its attachments may result in the rejection of the filing.
Schedule A, Insurance Information, must be attached to the EINs may be obtained by applying for one on Form SS-4,
Form 5500 filed for every defined benefi pension plan, defined Application for Employer Identification Number, as soon as
contribution pension plan, and welfare benefit plan if any possible. You can obtain Form SS-4 by callng
benefits under the plan are provided by an insurance company, 1-800-TAX-FORM (1-800-829-3676) or at the IRS Web Site at
insurance service, or other similar organization (such as Blue ww.irs.gov. The EBSA does not issue EINs.
Cross, Bluß Shield, or a health maintenance organization). This
includes investments with insurance companies such as Part i - Information Concerning Insurance Contract
guaranteed investment contracts (GICs). Coverage, Fees, and Commissions
For example, if Form 5500 line 9a(1), 9a(2), 9b(1), or 9b(2) Line 1 (c). Enter the code number assigned by the National
is checked, indicating that either the plan funding arrangement Association of Insurance Commissioners (NAIe) to the
or plan benefit arrangement includes an account, policy, or insurance company. If none has been assigned, enter zeros
contract with an insurance company (or similar organization), at (-O~) in the spaces provided.
least one Schedule A (Form 5500) would be required to be Line 1(d). If individual policies with the same carrier are
attached to the Form 5500 filed for a pension or welfare plan to grouped as a unit for purposes of this report. and the group
provide information concerning the contract year ending with or does not have one identification number, you may use the
within the plan year.
contract or identification number of one of the individual
In addition, Schedules A must be attached to a Form 5500 contracts provided this number is used consistently to report
filed for GIAs, MTIAs, and 103-12 IEs for each insurance or these contracts as a group and the plan administrator maintains
annuity contract held in the MTIA, or 103-12 IE or by the GIA. the records necessary to disclose all the individual contract
See the Form 5500 instructions for specific requirements for numbers. in the group upon request. Use separate Schedules A
GIAs, MTIAs, and 103-12IEs. to report individual contracts that cannot be grouped as a unit.
- Do not fie Schedule A if: (1) the contract is an Administrative Line 1 (e). Since plan coverage may fluctuate during the year,
Services Only (ASO) contract; (2) the Form 5500 is being filed the administrator should estimate the number of persons that
for a plan participating in a MTIA or 103-12 IE for which a Form were covered by the contract at the end of the policy or contract
5500 is being filed that reports the contract on a Schedule A year. Where contracts covering individual employees are
fied with the MTIA or 103-12 IE Form 5500; or (3) the Form grouped, compute entries as of the end of the plan year.
5500 is being filed for a plan that covers only: (A) an individual Lines 1 (f) and (9). Enter the beginning and ending dates of the
or an individual and his or her spouse who wholly own a trade policy year for the contract identified in 1 (d). Enter "N/A" in 1 (f)
or business, whether incorporated or unincorporated; or if separate contracts covering individual employees are
(8) partners, or partners and one or more of the partners' grouped.
spouses in a partnership.
Line 2. Report on line 2 all insurance fees and commissions
Check the Schedule A box on the!=orm 5500 (Part II, line directly or indirectly attributable to the contract or policy placed
the number attached in the space provided if
10b(3)), and enter with or retained by the plan. Identify agents, brokers, and other
one or more Schedules A are attached to the Form 5500. persons individually in descending order of the amount paid.
Additional pages may be necessaryl"6t1 e81' get 8t1t1iti61'61 n
organization) is required to provide the plan ad . . rator with -lai:d PFiRt ¡;3seg BY ealliR!!1 899 TMC reRM J/
the information needed to complete th nlreport, pursuant (1 Bee B23 3676) 1Iiid IGqi:G~tirlg additieril3eRedi:leil /
7' to ERISA section 103(a)(2). If 0 not receive this

information in a timel er, contact the insurance company
(or similar or ion). If information is missing on Schedule A
(Form due to a refusal to provide information, note this on
For purposes of line 2, commissions and fees include sales
and base commissions and all other monetary and
non-monetary forms of compensation where the brokets,
agent's, or other person's eligibilty 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
Specific Instructions retained by an ERISA plan,
(or classes thereof) placed with or.
Information entered on Schedule A (Form 5500) should pertain including, for example, persistency and profiabilty bonuses.
to the insurance contract or policy year ending with or within the
plan year (for reporting purposes, a year cannot exceed 12 The amount (or pro rata share of the total) of such
months ). commissions or fees attributable to the contract or policy placed
Example. If an insurance contract year begins on July 1 and with or retained by the plan must be reported in element (b) or
ends on June 30, and the plan year begins on January 1 and (c) as appropriate.
. ends on December 31, the information on the Schedule A Insurers must provide plan administrators with a
8/ attached to the 200A Form 5500 should be for the insurance proportionate allocation of commissions and fees attributable to
í? I contract year ending on June 30, 200A each contract. Any reasonable method of allocating
Exception. If the insurance company maintains records on the commissions and fees to policies or contracts is acceptable,
basis of a plan year rather than a policy or contract year, the provided the method is disclosed to the plan administrator. A
information entered on Schedule A (Form 5500) may pertain to reasonable allocation method could, in the Department's view,
the plan year instead of the policy or contract year. allocate fees and commissions to a Schedule A based on a
calendar year calculation even if the plan year or policy year
Include only the contracts issued to or held by the plan, GIA, was not a calendar year. For additional information on these
MTIA, or 103-12 IE for which the Form 5500 is being filed. Schedule A reporting requirements, see ERISA Advisory
Instructions for Schedùle A (Form 5500) -21-

Opinion 2005-02A, available on the Internet at ww.do/.gov/ 5 Third party administrator
ebsa. 6 Investment Company/Mutual Fund
Schedule A reporting is not required for compensation paid 7 Investment Manager/Adviser
by the insurer to third parties for record keeping and claims 8 Labor Union
processing services provided to the insurer as part of the 9 Foreign entity (e.g., an agent or broker, bank, insurance
insurer's administration of the insurance policy. Schedule A company, etc., not operating within the jurisdictional
reporting also is not required for compensation paid by the boundaries of the United States)
insurer to a "general agent" or "managet' for that general o Other
agent's or manager's management of an agency or
performance of administrative functions for the insurer. For this For plans, GIAs, MTIAs, and 103-121Es required to file Part
purpose, (1) a "general agent" or "managet' does not include I of Schedule C, commissions and fees listed on the Schedule
brokers representing insureds and (2) payments would not be A are also to be reported on Schedule C (Form 5500), unless
treated as paid for managing an agency or performance of the only compensation in relation to the plan or DFE consists of
administrative functions where the recipient's eligibilty for the insurance fees and commissions listed on the Schedule A.
payment or the amount of the payment is dependent or based
on the value (e.g., policyamounts, premiums) of contracts or Part II - Investment and Annuity Contract Information
policies (or classes thereof) placed with or retained by ERISA Line 3. Enter the current value of the plan's interest at year end
plan(s). in the contract reported on line 6, e.g., deposit administration
Totals', Enter the total of all commissions and fees paid to (DA), immediate participation guarantee (IPG), or guaranteed
agents, brokers, and other persons listed on line 2. investment contracts (GIG).
Complete a separate item (elements (a) through (e)) for Exception. Contracts reported on line 6 need not be included
each person listed. Enter the name and address of the person on line 3 if (1) the Schedule A is filed for a defined benefi
identified in element (a) and complete elements (b) through (e) pension plan and the contract was entered into before March
as specified below. 20, 1992, or (2) the Schedule A is filed for a defined contribution
Element (a). Enter the name and address of the agents, pension plan and the contract is a fully benefit-responsive
brokers, or other persons to whom commissions or fees were contract, i.e., it provides a liquidity guarantee by a financially
paid. responsible third part of principal and previously accrued
Element (b). Report all sales and base commissions here. For interest for liquidations, transfers, loans, or hardship
purposes of this element, sales and/or base commissions are withdrawals initiated by plan participants exercising their rights
monetary amounts paid by an insurer that are charged directly to withdraw, borrow, or transfer funds under the terms of a
to the contract or policy and that are paid to a licensed agent or defined contribution plan that do not include substantial
broker for the sale or placement of the contract or policy. All restrictions to participants' access to plan funds.
other payments should be reported in element (e) as fees. Line 5a. The rate information called for here may be fumished
Element (c). Fees to be reported here represent payments by by attaching the appropriate schedules of current rates filed
an insurer attributable directly or indirectly to a contract or policy with the appropriate state insurance department or by providing
to agents, brokers, and other persons for items other than sales a statement regarding the basis of the rates. Enter "see
and/or base commissions (e.g., service fees, consulting fees, attached" if appropriate.
finders fees, profiability and persistency bonuses, awards, Lines 6a through 6f. Report contracts with unallocated funds.
prizes, and non-monetary forms of compensation). Fees paid to Do not include portions of these contracts maintained in
persons other than agents and brokers should be reported separate accounts. Show deposit fund amounts rather than
here, not in Parts II and II on Schedule A as acquisition costs, experience credit records when both are maintained.
administrative charges, etc.
Element (d). Enter the purpose(s) for which fees were paid. Part II - Welfare Benefit Contract Information
Element (e). Enter the most appropriate organization code for Line 7i. Report a stop-loss insurance policy that is an asset of
the broker, agent, or other person entered in element (a). the plan.
Note. Employers sponsoring welfare plans may purchase a

Code Type of Organization stop-loss insurance policy with the employer as the insured to
1 Banking, Savings & Loan Association, Credit Union, or help the employer manage its risk associated with its liabilties
other similar financial institution under the plan. These employer contracts with premiums paid
2 Trust Company exclusively out of the employer's general assets without any
3 Insurance Agent or Broker employee contributions generally are not plan assets and are
4 Agent or Broker other than insurance not reportable on Schedule A.
,,~
Part IV - Provision of Information
The insurer (or similar organzation) is required to provide the plan administrator with the
inormation needed to complete the returreport, pursuant to ERISA section 103(a)(2).
If you do not receive this information in a timely maner, contact the insurer (or similar
organzation). If information is missing on Sched~e A (Form 5500) due to a refusal to
provide information, check "Yes" on line 10 and enter a description of
the information
not provided on line 11.
-22- Instructions for Schedule A (Form 5500)

standard account amortization charges and credits see the
2006 InstructionS for Schedule B instructions for lines 9c, 9j, and 12j, as applicable, regarding
attachment. (3) For terminating plans, Rev. Rul. 79-237, 1979-2
(Form 5500) C.B. 190, provides that minimum funding standards apply unti
the end of the plan year that includes the termination date.
Actuarial Information Accordingly, the Schedule B is not required to be filed for any
later plan year. However, if a termination fails to occur -
General Instructions whether because assets remain in the plan's related trust (see
Rev. Rul. 89-87, 1989-2 C.B. 81) or for any other reason (e.g.,
Who Must File the PBGC issues a notice of noncompliance pursuant to 29
CFR section 4041.31 for a standard termination) - there is no
The employer or plan administrator of a defined benefi plan
termination date, and therefore, minimum funding standards
that is subject to the minimum funding standards (see Code
continue to apply and a Schedule B continues to be required.
section 412 and Part 3 of Title I of ERISA) must complete this
schedule as an attachment to the Form 5500A!)(" ~o('M ~5"oó~sf Statement by Enrolled Actuary
Note. The Schedule B does not have to be filed with the Form An enrolled actuary must sign Schedule B. The signature of
5500-EZ (in accordance with the instructions for Form 550n'-' the enrolled actuary may be qualified to state that it is subject to
under the .What To File" section); however, the funding attached qualifcations. See Treasury Regulation section
standard account for the plan must continue to be maintained, 301.6059-1 (d) for permitted qualifications. If the actuary has not
even if the Schedule B is not filed. fully reflected any final or temporary regulation, revenue ruling,
If a money purchase defined contribution plan (including a or notice promulgated under the statute in completing the
target benefit plan) has received a waiver of the minimum Schedule B, check the box on the last line of page 1. If this box
funding standard, and the waiver is currently being amortized, is checked, indicate on an attachment whether an accumulated
lines 3, 9, and 10 of Schedule B must be completed. The funding deficiency or a contribution that is not wholly deductible
Schedule B must be attached to Form 5500 but it need not be would result if the actuary had fully reflected such regulation,
signed by an enrolled actuary. revenue ruling, or notice, and label this attchment "Schedule
Check the Schedule B box on the Form 5500 (Part II, line B - Statement by Enrolled Actuary." A stamped or machine
10a(2)) if a Schedule B is attached to the Form 5500. produced signature is not acceptable. The most recent
enrollment number must be entered in line G. In addition, the
Lines A through E and G (most recent enrollment number)
actuary may offer any other comments related to the
must be completed for ALL plans. If the Schedule B is attached
information contained in Schedule B.
to a Form 5500, lines A, B, C, and D should include the same
information as reported in Part II of the Form 5500. You may Attachments
abbreviate the plan name (if necessary) to fit in the space All attachments to the Schedule B must be properly identifed,
provided. and must include the name of the plan, plan sponsots EIN, and
Do not use a social security number in line D in lieu of an plan number. Put .Schedule B" and the line item to which the
EIN. The Schedule B and its attachments are open to public schedule relates at the top of each attachment. When
inspection if filed with a Form 5500, and the contents are public assembling the package for filing, you can place attachments
information and are subject to publication on the Internet. for a schedule either directly behind that schedule or at the end
Because of privacy concems, the inclusion of a social security of the filing.
number on this Schedule B or any of its attachments may result Do not include attachments that contain a visible social
in the rejection of the filing. security number. The Schedule B and its attachments are open
EINs may be obtained by applying for one on Form 55-4, to public inspection, and the contents are public information and
Application for Employer Identificatior: Number, as soon as are subject to publication on the Internet. Because of privacy
possible. You can obtain Form SS-4 by calling concerns, the inclusion of a visible social security number on an
1-800-TAX-FORM (1-800-829-3676) or at the IRS Web Site at attachment may result in the rejection of the filing.
ww.irs.gov. The EBSA does not issue EINs. Specific Instructions for Part I
Check the box in line F if the plan has 100 or fewer
the valuation date.
participants in the prior plan year. A plan has 100 or fewer Line 1. All entries must be reported as of
participants in the prior plan year only if there were 100 or fewer line 1a. Actuarial Valuation Date. The valuation for a plan
participants (both active and nonactive) on each day of the year may be as of any date in the plan year, including the first
preceding plan year, taking into account participants in all or last day of the plan year. Valuations must be performed
defined benefi plans maintained by the same employer (or any within the period specified by ERISA section 103(d) and Code
member of such employets controlled group) who are also section 412(c)(9).
employees of that employer or member. For this purpose, Line 1 b(1). Current Value of Assets. Enter the current value
participants who are solely members of a multiemployer plan of assets as of the valuation date. The current value is the
are not counted. Nonactive participants include vested same as the fair market value. Do not adjust for items such as
terminated and retired employees. the existing credit balance or the outstanding balances of 0 I
All defined benefi plans, regardless of size or type, must certain amortization bases. Contributions designated for 20Oj 0
complete and fie Part i. Part II must be filed for all plans other should not be included in this amount. Note that this entry may
than those specified in 1 and 2 below: be different from the entry in line 2a. Such a difference may
1. Part II should not be fied for multiemployer plans for result, for example, if the valuation date is not the first day of
which box 1 in line E is checked. the plan year, or if insurance contracts are excluded from
2. Part II should not be fied for plans that have 100 or fewer assets reported on line 1 b(1) but not on line 2a.
participants in the prior plan year as described above. Rollover amounts or other assets held in individual accounts
that are not available to provide defined benefis under the plan
In addition, please note that "TRA '97" refers to the Taxpayer
Relief Act of 1997 and "RPA '94" refers to the Retirement
should not be included on line 1 (b)( 1) regardless of whether
they are reported on the 200,A Schedule H (Form 5500) (line 11,
"I
Protection Act of 1994. column (a)) or Schedule i (Form 5500) (line 1c, column (a)), or, g I
Note. (1) For split-funded plans, the costs and contributions alternatively, the 20~Form 5500~iline)t column (a):
reported on Schedule B should include those relating to both total assets at the beginning of the yeæ-). Additionally, asset
trust funds and insurance carriers. (2) For plans with funding and liability amounts must be determined in a consistent
Instructions for Schedule B (Form 5500) -23- 1\ S'f 1\ TC

manner. Therefore, if the value of any insurance contracts have Line 1d(2)(c). Current Liabilty Computed at Highest
been excluded from the amount reported on line 1b(1), liabilties Allowable Interest Rate. Enter the current liabilty computed
satisfied by such contracts should also be excluded from the using the highest allowable interest rate (105% of the weighted
liabilty values reported on lines 1 c( 1), 1 c(2), and 1 d(2). average interest rate during the 4-year period ending on the last
Line 1 b(2). Actuarial Value of Assets. Enter the value of day before the beginning of the 2006 plan year). All. other
assets determined in accordance with Code section 412(c)(2) assumptions used should be identical to those used for lines
or ERISA section 302(c)(2). Do not adjust for items such as the 1d(2)(a) and (b). It is not necessary to complete line 1d(2)(c) if
existing credit balance or the outstanding balances of certain the plan is a multiemployer plan or if the plan had 100 or fewer
participants in the prior plan year. Whether or not a plan had
i I amortization bases,
for 200A in this and do not include contributions designated
amount. 100 or fewer participants in the prior plan year is determined
Line 1c(1). Accrued Liabilty for Immediate Gain Methods. according to the instructions under the Who Must File
Complete this line only if you use an immediate gain method discussion for Schedule B. This line need not be completed if
the actuarial value of assets (line 1b(2)) divided by the "RPA
(see Rev. Rul. 81-213,1981-2 C.B. 101, for a definition of '94" current liabilty (line 1 d(2)(a)) is greater than or equal to
immediate gain method).
90%. However, if this line is not completed, suffcient records
Lines 1c(2)(a), (b), and (c). Information for Plans Using should be retained so that the current liabilty amount that would
Spread Gain Methods. Complete these lines only if you use a otherwise have been entered on this line can be computed at a
spread gain method (see Rev. Rul. 81-213 for a definition of later time if required.
spreao gain method).
Line 1c(2)(a). Unfunded Liability for Methods with Bases. Line 1d(2)(d). Expected Release from "RPA '94" Current
Complete this line only if you use the frozen initial liabilty or Liabilty for the Plan Year. Do not cOlJplete this line if Code
attained age normal cost method. section 412(1) does not apply to the plan for this plan year under
Code sections 412(1)(1),412(1)(6), or 412(1)(9). Enter the
Lines 1c(2)(b) and (c). Entry Age Normal Accrued Liability expected release from "RPA '94" current liability on account of
and Normal Cost. For spread gain methods, the full funding disbursements (including single sum distributions) from the plan
limitation is calculated using the entry age normal method (see expected to be paid after the valuation date but prior to the end
Rev. Rul. 81-13, 1981-1 C.B.229). of the plan year (see also Q&A-7 of Rev. Rul. 96-21).
Line 1d(1). Amount Excluded from Current Liabilty. In Line 1 d(3). Expected Plan Disbursements. Enter the amount
computing current liabilty for purposes of Code section 412(1)
of plan disbursements expected to be paid for the plan year.
(but not for purposes of section 412(c)(7)), certain service is
disregarded under Code section 412(1)(7)(D) and ERISA Line 2. All entries must be reported as of the beginning of the
section 302(d)(7)(D). If the plan has participants to whom those 2006 plan year. Lines 2a and 2b should include all assets and
provisions apply, only a percentage of the years of service liabilities' under the plan except for assets and liabilities
before such individuals became participants in the plan is taken attributable to: (1) rollover amounts or other amounts in
into account. Enter the amount excluded from "RPA '94" current individual accounts that are not available to provide defined
liabilty. If an employer has made an election under section benefis, or (2) benefis for which an insurer has made an
412(1)(7)(D)(iv) not to disregard such service, enter zero. Note irrevocable commitment as defined in 29 CFR 4001.2. The
that such anelection, once made, cannot be revoked without pre-participation service phase-in of Internal Revenue Code
the consent of the Secretary of the Treasury. section 412(1)(7)(D) and ERISA section 302(d)(7)(D) wil apply
Line 1d(2)(a). "RPA '94" Current Liability. All plans in computing the liabilities shown in line 2b, unless the
regardless of the number of participants must provide the employer has made an election under Code section
information indicated in accordance with these instructiohs. The 412(1)(7)(D)(iv).
interest rate used to compute the "RPA '94" current liabilty Line 2a. Current Value of Assets. Enter the current value of
must be in accordance with guidelines issued by the IRS, using net assets as of the first day of the plan year. Except for plans I
the 90% to 1 05% interest rate corriddf of Code section with excluded assets as described above, this entry should be g
412(1)(7)(t)(i) for plan years beginning in 2006. the same as reported on the 20~ Schedule H (Form 5500)
(line 11, column (a)) or Schedule I (Form 5500) (Iine.1c, column Sf 11./
. was pending which could affect the interest rate used to (a)), or, alternatively, the 20qa Form 5500Ja (line ~, column A (; "'
mAt the time these
. . calculate instructions
the current were published, legislation
liabiliy. (a): total assets at the beginning of the year). Note that go I
contributions designated for the 200", plan year are not included 8/
The "RPA '94" current liability must be computed using the on those lines. .
1983 GAM. mortality table for non-disabled lives published in Line 2b. "RPA '94" Current Liabilty (beginning of plan
~ev. Rul. 95-28,1995-1 C.B. 74, and may be computed taking year). Enter the "RPA '94" current liabilty as of the first day of
into account the mortality tables for disabled lives published in
the plan year. Do not include the expected increase in current
Rev. Rul. 96-7, 1996-1 C.B. 59.
liabilty due to benefis accruing during the plan year. See the
Each other actuarial assumption used in calculating the instructions for line 1 d(2)(a) for actuarial assumptions used in
"RPA '94" current liability must be the same assumption used determining "RPA '94" current liabilty.
for calculating other costs for the funding standard account. See
Notice 90-11, 1990-1 C.B. 319. The actuary must take into Column (1)-Enter the number of participants and
account rates of early retirement and the plan's early retirement beneficiaries as of the beginning of the plan year. If the current
and turnover provisions as they relate to benefits, where these liability figures are derived from a valuation that follows the first
would significantly affect the results. Regardless of the day of the plan year, the participant and beneficiary count
valuation date, "RPA '94" current liabilty is computed taking into entries should be derived from the counts used in that valuation
account only credited service through the end of the prior plan in a manner consistent with the derivation of the current liabilty
year. No salary scale projections should be used in these reported in columns (2) and (3).
computations. Do not include the expected increase in current Column (2)-lnclude only the portion of the current liabilty
liabilty due to benefis accruing during the plan year reported in attributable to vested benefis.
line 1d(2)(b) in these computations.
Column (3)-lnclude the current liability attributable to all
Line 1d(2)(b). Expected Increase in Current Liabilty. Enter benefis, both vested and nonvested.
the amount by which the "RPA '94" current liabilty is expected
to increase due to benefis accruing during the plan year on
Line 2c. This calculation is required under ERISA section
account of credited service and/or salary changes for the 1 03(d)(11). Do not complete if line 2a divided by line 2b(4),
current year. One year's salary scale may be reflected. column (3), is 70% or greater.
-24- Instructions for Schedule B (Form 5500)

Line 3. Contributions Made to Plan. Show all employer and in the valuation date of plan costs and liabilities or of plan
employee contributions for the plan year. Include employer assets. Changes in the funding method of a plan include not
contributions made not later than 21/2 months (or the later date only changes to the overall funding method used by the plan,
allowed under Code section 412(c)(10) and ERISA section but also changes to each specific method of computation used
302(c)(10)) after the end of the plan year. Show only in applying the overall method. Generally, these changes
contributions actually made to the plan by the date Schedule B require IRS approval. If the change was made pursuant to Rev.
is signed. Certain employer contributions must be made in Proc. 2000-40, 2000-2 C.B. 357, check "Yes" in line 5j. If
quarterly installments. See Code section 412(m). Note that approval was granted by either an individual ruling letter or a
contributions made to meet the liquidity requirement of Code class ruling letter for this plan, enter the date of the applicable
section 412(m)(5) should be reported. ruling letter in line 5k. Note that the plan sponsots agreement
Add the amounts in both columns (b) and (c) and enter both to a change in funding method (made pursuant to Rev. Proc.
results on the total line. All contributions must be credited 2000-40 or a class ruling letter) should be reported on line 7 of
toward a particular plan year. Schedule R (Form 5500).
Line 4a. Quarterly Contributions. In accordance with "RPA Line 6. Actuarial Assumptions. If gender-based assumptions
'94," only plans that have a funded current liability percentage are used in developing plan costs, enter those rates where
(as provided in Rev. Rul. 95-31, 1995-1 C.B. 76) for the appropriate in line 6. Note that requests for gender-based cost
preceding plan year of less than 100 percent are subject to the information do not suggest that gender-based benefis are
legaL. If unisex tables are used, enter the values in both "Male"
0.1 quartei1Y contribution requirement of Code section 412(m) and and "Female" lines. Complete all blanks. Check "N/A" if not
¿'I ERISA section 302(e). For 20~, the funded current liabilty
percentage for the preceding plan year is equal to line 1 b(2) applicable.
Attach a statement of actuarial assumptions (if not fully
current liabilty),
'7/(actuarial value ofboth lines divided
assets) as reported on the
by line 200)\ ("RPA
1d(2)(a) Schedule
B '94" desGribed by line 6) and actuarial methods used to calculate the
(Q&A-3, 4, and 5 of Rev. Rul. 95-31, also provide guidance on figures shown in lines 1 and 9 (if not fully described by line 5),
7jthis computation). If line 1d(2)(a) is zero for 200A or if box B(1) and label the statement "Schedule B, line 6 - Statement of
of Part I of Form 5500 is checked, enter 100%. Actuarial Assumptions/Methods." The statement must
Note. Section 101 (d)(2) of the Pension Funding Equity Act of describe all actuarial assumptions used to determine the
2004 provided a look back rule for the purpose of applying liabilties. For example, the statement for non-traditional plans
section 412(m)(1) of the Internal Revenue Code of 1986, for (e.g., cash balance plans) must include the assumptions used
plan years beginning after December 31,2003. If this lookback to convert balances to annuities.
rule is used, attach a demonstration of the use of this lookback Also attach a summary of the principal eligibility and benefit
rule to the Schedule B and label the attachment "Schedule B, provisions on which the valuation was based, including the
line 4a - 412(m)(1) Lookback Rule." status of the plan (e.g., eligibility frozen, service/pay frozen,
Line 4b. Multiemployer plans, plans with funded current liabilty benefits frozen), optional forms of benefis, special plan
percentages (as provided in Code section 412(m)(1)) of 100 provisions, including those that apply only to a subgroup of
percent or more for the preceding plan year, and plans that on employees (e.g., those with imputed service), supplemental
every day of the preceding plan year had 100 or fewer benefis, an identification of benefits not included in the
participants (as defined under the Who Must File discussion for valuation (e.g., shutdown benefis), a description of any
requirement of Code
Schedule B) are not subject to the liquidity significant events that occurred during the year, a summary of
section 412(m)(5) and ERISA section 302(e)(5) and should not any changes in principal eligibility or benefi provisions since the
complete this line. See Q&As 7 through 17 of Rev. Rul. 95-31 last valuation, a description (or reasonably representative
for guidance on the liquidity requirement. Note that a sample) of plan early retirement factors, and any change in
certification by the enrolled actuary must be attached if the actuarial assumptions or cost methods and justifications for any
special rule for nonrecurring circumsti;nces is used, and label such change (see section 103(d) of ERISA), and label the
the certification "Schedule B, line 4b - Liquidity summary "Schedule B, line 6 - Summary of Plan
Requirement Certification" (see Code section Provisions. "
412(m)(5)(E)(ii)(II) and Q&A-13 of Rev. Rul. 95-31).
Also, include any other information needed to disclose the
If the plan has a liquidity shortall for any quarter of the plan actuarial position of the plan fully and fairly.
year (see Q&A-10 of Rev. Rul. 95-31), enter the amount of the
liquidity shortall for each such quarter. If the plan was subject Line 6a. "RPA '94" Current Liability Interest Rate. Enter the
to the liquidity requirement, but did not have a liquidity shortall, interest rate used to determine "RPA '94" current liability.
enter zero. File Form 5330, Return of Excise Taxes Related to Generally, the interest rate used must not fall outside the
Employee Benefit Plans, with the IRS to pay the 10% excise corridor of 90% to 1 05% of the weighted average interest rate
tax(es) if there is a failure to pay the liquidity shortall by the (see Code section 412(1)(7)(C)(i)). The rate used must be in
required due date, unless a waiver of the 10% tax under Code accordance with the guidelines issued by the IRS. See Notice
section 4971 (f) has been granted. 90-11 and Rev. Rul. 96-21. Enter rate to the nearest .01
percent.
Line 5. Actuarial Cost Method. Enter only the primary method
used. If the plan uses one actuarial cost method in one year as Line 6b. Weighted Average Retirement Age. If each
the basis of establishing an accrued liability for use under the participant is assumed to retire at his/her normal retirement
frozen initial liabilty method in subsequent years, answer as if age, enter the age specified in the plan as normal retirement
the frozen initial liabilty method was used in all years. The age. If the normal retirement age differs for individual
projected unit credit method is included in the "Accrued benefit participants, enter the age that is the weighted average normal
(unit credit)" category of line 5c. If a method other than a retirement age; do not enter "NRA." Otherwise, enter the
method listed in lines 5a through 5g is used, check the box for assumed retirement age. If the valuation uses rates of
line 5h and specify the method. For example, if a modifed retirement at various ages, enter the nearest whole age that is
individual level premium method for which actuarial gains and the weighted average retirement age. On an attachment to
losses are spread as a part of future normal cost is used, check Schedule B, list the rate of retirement at each age and describe
the box for 5h and describe the cost method. For the shortall the methodology used to compute the weighted average
method, check the appropriate box for the underlying actuarial retirement age, including a description of the weight applied at
cost method used to determine the annual computation charge. each potential retirement age, and label the list "Schedule B,
Changes in funding methods include changes in actuarial
line 6b - Description of Weighted Average Retirement
cost method, changes in asset valuation method, and changes Age."
Instructions for Schedule B (Form 5500) -25-

Line 6c. Check "Yes," if the rates in the contract were used the plan's normal cost, and enter the post-retirement expense
(e.g., purchase rates at retirement). as a percentage of plan liabilties. If the normal cost of the plan
is zero, enter the assumed pre-retirement expense as a
Line 6d. Mortality Table. The 1983 G.A.M. mortality table percentage of the sum of the lines 9c(1) and 9c(2), minus line
published in Rev. Rul. 95-28 must be used in the calculation of 9j. Enter rates to the nearest .1 percent.
"RPA '94" current liabilty for non-disabled lives. The mortality
tables published in Rev. Rul. 96-7 may be used in the Line 6g. Annual Withdrawal Rates. Enter rates to the nearest
calculation of "RPA '94" current liabilty for disabled lives. Enter .01 percent. Enter the rate assumed for anew entrant to the
the mortality table code for non-disabled lives used for valuation plan at the age shown. Enter "S" before the rate if that rate is
purposes as follows: different for participants with the same age but longer service.
Enter "U" before the rate if all participants of that age are
Mortality Table Code assumed to experience the same withdrawal rates, regardless
of service. Enter "e" before the rate if criteria other than service
1951 Group Annuity. . . . . . . . . . . . . . . . . . . . . . . . . . . apply to the rates used.
1971 Group Annuity Mortlity (G.A.M.) .............. 2 Line 6h. Salary Scale. If a uniform level annual rate of salary
increase is used, enter that annual rate. Otherwise, enter the
1971 Individual Annuity Mortality (lAM.) . . . . . . . . . . . . . 3
level annual rate of salary increase that is equivalent to the
UP-1984 .................................. 4 rate(s) of salary increase used. Enter the annual rate as a
percentage to the nearest .01 percent, used for a participant
1983 I.A.M. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
from age 25 to assumed retirement age. If the plan's benefit
1983 G.A.M. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6 formula is not related to compensation, check "N/A."
1983 G.A.M. (solely per Rev. Rul. 95-28) . . . . . . . . . . . . . 7 line 6i. Estimated Investment Return - Actuarial Value.
UP-1994 .................................. 8 Enter the estimated rate of return on the actuarial value of plan
assets for the 1-year period ending on the valuation date. For
Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 this purpose, the rate of return is determined by using the
None . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 formula 21/(A + B-1), where I is the dollar amount of the
investment return under the asset valuation method used for
the plan, A is the actuarial value of the assets one year ago,
Code 6 includes all sex-distinct versions of the 1983 G.A.M. and B is the actuarial value of the assets on the current
table other than the table published in Rev. Rul. 95-28. Thus, valuation date. Enter rates to the nearest .1 percent. If entering
for example, Code 6 also would include the 1983 G.A.M. a negative number, enter a minus sign" -" to the left of the
male-only table used for males, where the 1983 GAM. number.
male-only table with a 6-year setback is used for females. Code
9 includes mortality tables other than those listed in Codes 1 Note. Use the above formula even if the actuary feels that the
through 8, including any unisex version of the 1983 G.A.M. result of using the formula does not represent the true
table. estimated rate of return on the actuarial value of plan assets for
the 1-year period ending on the valuation date. The actuary
Where an indicated table consists of separate tables for may attach a statement showing both the actuary's estimate of
males and females, add F to the female table (e:g., 1 F). When the rate of return and the actuary's calculations of that rate, and
a projection is used with a table, follow the code with "P" and label the statement "Schedule B, line 6i - Estimated Rate of
the year of projection (omit the year if the projection is unrelated Investment Return (Actuarial Value)."
to a single calendar year); the identity of the projection scale
should be omitted. When.,m age setback or set forward is used, Line 6j. Estimated Investment Return - Current (Market)
indicate with "-" or "+" and the number of years. For example, if Value. Enter the estimated rate of return on the current value
for females the 1951 Group Annuity Table with Projection C to of plan assets for the 1-year period ~nding on the valuation
1971 is used with a 5-year setback, enter "1 P71-5." If the table date. (The current value is the same as the fair market value -
is not one of those listed, enter "9" with no further notation. If see line 1(b)(1) instructions.) For this purpose. the rate of return
the valuation assumes a maturity value to provide the is determined by using the formula 21/(A + B -I), where I is the
post-retirement income without separately identifying the dollar amount of the investment return, A is the current value of
mortality, interest and expense elements, under the assets one year ago, and B is the current value of the
"post-retirement," enter on line 6d the value of $1.00 of monthly assets on the current valuation date. Enter rates to the nearest
pension beginning at the age shown on line 6b, assuming the .1 percent. If entering a negative number, enter a minus sign
normal form of annuity for an unmarried person; in this case (" -") to the left of the number.
check "N/A" on lines 6e and 6f.
Note. Use the above formula even if the actuary feels that the
line 6e. Valuation liabilty Interest Rate. Enter the result of using the formula does not represent the true
assumption as to the expected interest rate (investment return) estimated rate of return on the current value of plan assets for
used to determine all the calculated values except for current the 1-year period ending on the valuation date. The actuary
liabilty and liabilties determined under the alternative funding may attach a statement showing both the actuary's estimate of
standard account (see instructions for line 8b). If the assumed the rate of return and the actuary's calculations of that rate, and
rate varies with the year, enter the weighted average of the label the statement "Schedule B, line 6j - Estimated Rate of
assumed rate for 20 years following the valuation date. Enter Investment Return (Current Value). "
rates to the nearest .01 percent. line 7. New Amortization Bases Established. List all new
Line 6f. Expense Loading. If there is no expense loading, amortization bases established in the current plan year (before
enter -0-. For instance, there would be no expense loading the combining of bases, if bases were combined). Use the
attributable to investments if the rate of investment return on following table to indicate the type of base established, and
assets is adjusted to take investment expenses into account. If enter the appropriate code under "Type of Base." List
there is a single expense loading not separately identified as amortization bases and charges andlor credits as of the
pre-retirement or post-retirement, enter it under pre-retirement valuation date. Bases that are considered fully amortized
and check uN/A" under post-retirement. Where expenses are because there is a credit for the plan year on line 91(3) should
assumed other than as a percentage of plan costs or liabilties, be listed. If entering a negative number, enter a minus sign"-"
enter the assumed pre-retirement expense as a percentage of to the left of the number.
Code Type of Amortization Base 4. Interest on 1, 2, and 3 above.
5. Employer contributions (total from columns (b) of line 3 of
1 Experience gain or loss Schedule B).
2 Shortall gain or loss 6. Interest on 5 above.
3 Change in unfunded liabilty due to plan amendment 7. Funding deficiency: if the sum of 1 through 4 above is
4 Change in unfunded liability due to change in greater than the sum of 5 and 6 above, enter the difference.
actuarial assumptions If the entry age normal cost method was not used as the
5 Change in unfunded liabilty due to change in valuation method, the plan may not switch to the alternative
actuarial cost method minimum funding standard account for this year. Additionally, in
6 Waiver of the minimum funding standard line 3 of the worksheet, the value of accrued benefis should
7 Switchback from alternative funding standard exclude benefis accrued for the current plan year. The market
account value of assets should be reduced by the amount of any
S Initial unfunded liability (for new plan) contributions for the current plan year.
Reorganization Status: Attach an explanation of the basis for
Line Sa. Funding Waivers or Extensions. If a funding waiver the determination that the plan is in reorganization for this plan
or extension request is approved after the Schedule B is filed,
year and label the explanation "Schedule B, line Bb -
an amended Schedule B should be fied with Form 5500 to Reorganization Status Explanation." Also, attach a
report,the waiver or extension approval (also see instructions worksheet showing for this plan year:
for line 9m(1 )). 1. The amounts considered contributed by employers,
2. Any amount waived by the IRS,
Line Sb. Alternative Methods or Rules. Enter the appropriate 3. The development of the minimum contribution
code from the table below if one or more of the alternative
methods or rules were used for this plan year. requirement (taking into account the applicable overburden
credit, cash-flow amount, contribution bases and limitation on
required increases on the rate of employer contributions), and
Code Method or Rule 4. The resultng accumulated funding deficiency, if any,
1 Shortall method which is to be reported on line 9p.
2 Alternative funding standard account (AFSA) Label the worksheet "Schedule B, line Bb - Reorganization
3 Shortall method used with AFSA Status Worksheet."
4 Plan is in reorganization status Line Sc. All multiemployer plans check "No." Plans other than
5 Shortall method used when in reorganization status multiemployer plans check "Yes" only if (a) the plan is covered
by Title IV of ERISA and (b) the plan has active participants.
Shortall Method: Only certain collectively bargained plans If line 8c is "Yes," attach a schedule of the active plan
may elect the shortall funding method (see regulations under participant data used in the valuation for this plan year. Use the
Code section 412). Advance approval from the IRS for the same size paper as the Schedule B and the format shown
election of the shortall method of funding is NOT required if it is below and label the schedule "Schedule B, line Bc -
first adopted for the first plan year to which Code section 412 Schedule of Active Participant Data."
applies. However, advance approval from the IRS is required if Expand this schedule by adding columns after the "5 to 9"
the shortall funding method is adopted at a later time, if a column and before the "40 & up" column for active participants
specific computation method is changed, or if the shortall with total years of credited service in the following ranges: 10 to
method is discontinued. 14; 15 to 19; 20 to 24; 25 to 29; 30 to 34; and 35 to 39. For
Alternative Minimum Funding Standard Account: A each column, enter the number of active participants with the
worksheet must be attached if the alternative minimum funding specified number of years of credited service divided according
standard account is used and be labeled "Schedule B, line Bb to age group. For participants with partial years of credited
- Alternative Minimum Funding Standard Account." The service, round the total number of years of credited service to
worksheet should show: the next lower whole number. Years of credited service are the
years credited under the plan's benefi formula.
1. The prior year alternate funding deficiency (if any).
2. Normal cost. Plans reporting 1,000 or more active participants on line
3. Excess, if any, of the value of accrued benefis over the 2b(3) must also provide average compensation data. For each
market value of assets. grouping, enter the average compensation of the active
Schedule B, Line 8c-chedule of Active Participant Data

YEARS OF CREDITED SERVICE
Attained Under 1 1 to 4 5 to 9 40 & up
Age Average Average Average Average

No. Compo I Cash Bal. No. Compo I Cash Bal. No. Compo I Cash Bal. No. Compo I Cash Bal.
Under 25
25 to 29
30 to 34
35 to 39
40 to 44
45 to 49
50 to 54
55 to 59
60 to 64
65 to 69
70&up
Instructions for Schedùle B (Form 5500) -27-

participants in that group. For this purpose, compensation is the participating employer maintained a separate plan, attach a
compensation taken into account for each participant under the separate schedule for each participating employer in the
plan's benefit formula, limited to the amount defined under multiple-employer plan.
section 401 (a)(17) of the Code. Do not enter the average Line 9. Shortall Method. Under the shortall method of
compensation in any grouping that contains fewer than 20 funding, the normal cost in the funding standard account is the
participants. charge per unit of production (or per unit of service) multiplied
Cash balance plans (or any plans using characteristic code by the actual number of units of production (or units of service)
1 C on line 8a of Form 5500), reporting 1,000 or more active that occurred during the plan year. Each amortization
participants on line 2b(3) must also provide average cash installment in the funding standard account is similarly
balance account data, regardless of whether all active calculated.
participants have cash balance accounts. For each age/service Lines 9a through 9q. Multiple-Employer Plans. If the plan is
bin, enter the average cash balance account of the active a multiple-employer plan subject to the rules of Code section
participants in that bin. Do not enter the average cash balance 413(c)(4)(A) forwhich minimum funding requirements are to be
account in any age/service bin that contains fewer than 20 computed as if each employer were maintaining a separate
active participants.
plan, complete one Schedule B for the plan. Also submit an
General Rule. In general, data to be shown in each age/ attachment completed in the same format as lines 9a through
service bin includes: 9q showing, for this plan year, for each individual employer
1. Jhe number of active participants in the age/service bin, maintaining the plan, the development of the minimum
2. the average compensation of the active participants in contribution requirement (taking into account the applicable
the age/service bin, and normal cost, amortization charges and credits, and all other
3. the average cash balance account of the active applicable charges or credits to the funding standard account
participant in the age/service bin, using $0 for anyone who has that would apply if the employer were maintaining a separate
no cash balance account-based benefit. pla"n), and label the attachment "Schedule B, lines 9a through
9q - Development af Minimum Contribution Requirement
If the accrued benefit is the greater of a cash balance benefit or for Each Individual Employer." Compute the entries on
some other benefi, average in only the cash balance account. Schedule B, except for the entries on lines 9a, 9h, 90, and 9p,
If the accrued benefit is the sum of a cash balance account as the sum of the appropriate individual amounts computed for
benefi and some other benefi, average in only the cash each employer. Compute the entry on line 9a as the sum of the
balance account. For both the average compensation and the prior year's funding deficiency, if any, for each individual
average cash balance account, do not enter an amount for age/ employer and the entry on line 9p as the sum of the separately
service bins with fewer than 20 active participants. computed funding deficiency, if any, for the current year for
In lieu of the above, two alternatives are provided for each employer. Credit balance amounts on lines 9h and line 90
showing compensation and cash balance accounts. Each are separately computed in the same manner. (Note that it is
alternative provides for two age/service scatters (one showing possible for the Schedule B to show both a funding deficiency
compensation and one showing cash balance accounts) as and a credit balance for section 413(c) plans. This could not
follows: appear for other plans.)
Alternative A: Lines 9c and 9j. Amortization Charges and Credits. If there
. Scatter 1 - Provide participant count and average are any amortization charges or credits, attach a maintenance
compensation for all active participants, whether or not schedule of funding standard account bases and label the
participants have account-based benefits. schedule "Schedule B, lines 9c and 9j - Schedule of
. Scatter 2 - Provide participant count and average cash Funding Standard Account Bases." The attachment should
balance account for all active participants, whether or not clearly indicate the type of base (i.e., original unfunded liabilty,
participants have account-based benefis. amendments, actuarial losses, etc.), the outstanding balance of
Alternative B: each base, the number of years remaining in the amortization
. Scatter 1 - Provide participant count and average period, and the amortization amount. If bases were combined in
compensation for all active participants, whether or not" the current year, the attachment should show information on
participants have account-based benefits (i.e., identical to bases both prior to and after the combining of bases.
Scatter 1 in Altemative A). The outstanding balance and amortization charges and
. Scatter 2 - Provide participant count and average cash credits must be calculated as of the valuation date for the plan
balance account for only those active participants with year.
account-based benefits.. If the number of participants with
account-based benefis in a bin is fewer than 20, the average Note. If an election was made under Code section 412(b )(7)(f)
account should not be shown even if there are more than 20 to defer a portion of an amount otherwise determined under
active participants in this bin on Scatter 1. section 412(b)(2)(B)(iv), include an attachment describing this
calculation and label the schedule "Schedule B, line 9c -
In general, information should be determined as of the Deferral of Charge for Portion of Net Experience Loss."
valuation date. Average cash balance accounts may be
determined as of either: Line 9c(2). Amortization for funding waivers must be based on
the interest rate provided in Section 412(d) ("mandated rate").
1. the valuation date or
2. the day immediately preceding the valuation date. Line 9d. Interest as Applicable. Interest as applicable should
be charged to the last day of the plan year. The mandated rates
Average cash balance accounts that are offset by amounts must be used when calculating interest on any amortization
from another plan may be reported either as amounts prior to charges for funding waivers.
taking into account the offset, or as amounts after taking into Line ge. If the funded current liabilty percentage for the
account the offset. Do not report the offset amount. For any preceding year reported in line 4a is at least 100%, quarterly
other unusual or unique situation, the attachment should contributions are not required for the current plan year.
include an explanation of what is being provided.
Interest is charged for the entire period of underpayment.
If the plan is a multiple-employer plan, complete one or more
schedules of active-participant data in a manner consistent with Refer to IRS Notice 89-52, 1989-1 C.B. 692, for a description of
the computations for the funding requirements reported on line how this amount is calculated.
9. See the specific instructions for Lines 9a through 9q. For Note. Notice 89-52 was issued prior to the amendment of
example, if the funding requirements are computed as if each section 412(m)(1) by the Revenue Reconcilation Act of 1989.
Rather than using the rate in the Notice, the applicable interest amount based on the mandated interest rate. Enter the
rate for this purpose is the greater of: amounts as of the valuation date. Also, include in this line
1. 175% of the Federal mid-term rate at the beginning of the reconcilation amounts due to extensions of amortization
plan year, periods that have been approved by the IRS.
2. The rate used to determine the "RPA '94" current liabilty, Line 9q(4). Enter the sum of lines 9q(1), 9q(2), and 9q(3)(b)
or (each adjusted with interest at the valuation rate to the current
3. The valuation rate. valuation date, if necessary).
Note. The net outstanding balance of amortization charges and
All other descriptions of the additional interest charge credits minus the prior year's credit balance minus the amount
contained in Notice 89-52 stil apply. on line 9q(4) (each adjusted with interest at the valuation rate, if
Line 9f. Enter the required additional funding charge from line necessary) must equal the unfunded liabilty.
12q. Check "N/A" if line 12 is not applicable. Line 10. Contribution Necessary to Avoid Deficiency. Enter
Note. If an election was made under Code section 412(1)(12) to the amount from line 9p. However, if the alternative funding
reduce the amount of contributions required under Code section standard account is elected and the accumulated funding
412(1)(1) (determined without regard to Code section 412(1)(12), deficiency under that method is smaller than line 9p, enter such
include an attachment describing this calculation and label the amount (also see instructions for line 8b). For multiemployer
schedule "Schedule B, line 9f - Alternative Deficit plans in reorganization, see the instructions for line 8b. File
RedLlction Contribution." Form 5330 with the IRS to pay the 10% excise tax (5% in the
Line 9h. Note that the credit balance or funding deficiency at case of a multiemployer plan) on the funding deficiency.
the end of "Year X" should be equal to the credit balance or Line 11. In accordance with ERISA section 103(d)(3), attach a
funding deficiency at the beginning of "Year X+1." If such credit justification for any change in actuarial assumptions for the
balances or funding deficiencies are not equal, attach an current plan year and label the attachment "Schedule B, line
explanation and label the attachment "Schedule B, line 9h - 11 - Justification for Change in Actuarial Assumptions."
Explanation of Prior year Credit Balance/Funding The preceding sentence applies for all plans.
Deficiency Discrepancy." For example,. if the difference is
The following instructions are applicable only to changes in
because contributions for a prior year that were not previously
current liabilty assumptions for plans (other than multiemployer
reported are received this plan year, attach a listing of the
plans) subject to Title iV of ERISA that resulted in a decrease in
amounts and dates of such contributions.
the unfunded current liabilty (UCL). If the current liabilty
Line 91(1). ERISA Full Funding Limitation. Instructions for assumptions (other than a change in the assumptions required
this line are reserved pending published guidance. under Code section 412(1)(7)(C)) were changed for the current
Line 91(2). "RPA '94" Override. Instructions for this line are plan year and such change resulted in a decrease in UCL,
reserved pending published guidance. approval for such a change may be required. However, if one of
Line 91(3). Full Funding Credit. Enter the excess of (1) the the following three conditions is satisfied with respect to a
accumulated funding deficiency, disregarding the credit balance change in assumptions for a plan year, then the plan sponsor is
and contributions for the current year, if any, over (2) the not required to obtain approval from the IRS for such change(s):
greater of lines 91(1) or 91(2). Condition 1: Aggregate Unfunded Vested Benefits
Line 9m(1). Waived Funding Deficiency Credit. Enter a The aggregate unfunded vested benefis as of the close of
credit for a waived funding deficiency for the current plan year the plan year preceding the year in which assumptions were
(Code section 412(b)(3)(C)). If a waiver of a funding deficiency changed (as determined under section 4006(a)(3)(E)(iii) of
is pending, report a funding deficiency. If the waiver is granted ERISA) for the plan, and all other plans maintained by
after Form 5500 is filed, file an amended Form 5500 with an contributing sponsors (as defined in section 4001(a)(13) of
amended Schedule B to report the funding waiver (see page 6 ERISA) and members of such sponsots controlled group (as
of the Instructions for Form 5500). defined in sectiòn 4001 (a)(14) of ERISA) which are covered by
Line 9m(2). Other Credits. Enter a credit in the case of a plan Title IV of ERISA (disregarding plans with no unfunded vested
for which the accumulated funding deficiency is determined benefis) is less than or equal to $50 millon.
under the funding standard account if such plan year follows a Condition 2: Amount of Decrease in UCL
plan year for which such deficiency was determined under the
The change in assumptions (other than a change required
alternative minimum funding standard.
under Code section 412(1)(7)(C)) resulted in a decrease in the
Line 9q. Reconciliation Account. The reconcilation account UCL of the plan for the plan year in which the assumptions
is made up of those components that upset the balance were changed of less than or equal to $5 millon.
equation ofTreasury Regulation section 1.412(c)(3)-1(b).
Valuation assets should not be adjusted by the reconcilation Condition 3: Amount of Decrease in UCL, and CL Before
account balance when computing the required minimum Change in Assumptions
funding. Although the change in assumptions (other than a change
Line 9q(1). The accumulation of additional funding charges for required under Code section 412(1)(7)(C)) resulted in a
prior plan years must be included. Enter the sum of line 9q(1) decrease in the UCL of the plan for the plan year in which the
assumptions were changed which was greater than $5 milion
(increased with interest aUhe valuation rate to the first day of
the current plan year) and line 9f, both from the prior year's and less than or equal to $50 milion, the decrease was less
Schedule B (Form 5500). than five percent of the current liability of the plan before such
change.
Line 9q(2). The accumulation of additional interest charges
due to late or unpaid quarterly installments for prior plan years If the current liability assumptions for the plan have been
must be included. Enter the sum of line 9q(2) (increased with changed, and such change requires approval of the Service,
interest at the valuation rate to the first day of the current plan enter on an attachment the date(s) of the ruling letter(s)
year) and line ge, both from the prior yeats Schedule B (Form granting approval and label the attachment "Schedule B, line
5500). 11 - Change in Current Liability Assumptions Approval
Line 9q(3)(a). If a waived funding deficiency is being amortized Date. "
at an interest rate that differs from the valuation rate, enter the If the current liabilty assumptions for the plan have been
prior year's "reconciliation waiver outstanding balance" changed, and such change would have required approval in the
increased with interest at the valuation rate to the current absence of satisfaction of one of the conditions outlined above,
valuation date and decreased by the year end amortization enter on an attachment the number of the applicable condition

rJ Attachment D, Page 128 of 186
ti"" and the plan year for which it applies, and label the attachment Line 1.h. This amount is the unfunded new liability. It is ~ I
t¡ "Schedule B, line 11 - Change in Current Liabilty recompùted each year. If a negative result is obtained, enter
(L Applicable Condition." If condition 1 or 2 applies, also enter zero.
-l~ conditions
the amount of the decrease in UCL. Note that only one of the
needs to be entered.
line 1Ai. If the unfunded new liabilty is zero, enter zero for the .3 /
unfunded new liabilty amount. If the unfunded new liability is
~~pecific Instructions for Part II greater than zero, first calculate the amortization percentage as
.. ~ follows:
~ 3/Line 1a, Additional Required Funding Charge. There is no 1. If the funded current liabilty percentage (line 1,ad) is less 3/
than or equal to 60%, the amortization percentage is'M%.
box 1 on line E or plans that have 100 or fewer participants in
1 additioh~i funding charge for multiemployer plans that checked 2. If the current liability percentage exceeds 60%, the
J; the prior plan year (as defined under the Who Must File amortization percentage is determined by reducing 30% by the
~ discussion for Schedule B). Do not complete Part II for such
product of 40% and the amount of such excess. Enter the
L: plans. resulting amortization percentage to the nearest 0.01 percent.
1;jLine 1.A.a. A plan's "Gateway %" is equal to the actuarial value
of assets (line 1 b(2), unreduced by any credit balance) divided The unfunded new liabilty amount is equal to the
by the current liabilty computed with the highest allowable above-calculated percentage of the unfunded new liabilty.
interest rate (line 1d(2)(c)). If line 1d(2)(c) is not completed in Line 1ii. Enter the amortization amount for line 1Ag based on 3/"- (
accordance with instructions for that line, use "RPA '94" current the "RP)\ '94" current liability interest rate (line 6a) in effect for
liabilty reported on line 1d(2)(a). There is no additional funding the plan year and the following amortization period:
charge for plan years beginning in 2006 if the "Gateway %" is at
In general: For the 2006 plan year, the remaining amortization
'3 /Ieast 90%. In such cases, enter -0- Qn line 1Aq. There is no
additional.funding charge for plan years beginning in 2006 if period is 1 year.
(a) the "Gateway %" (for 2006) is at least 80% but less than Special rule: In the case of a collectively bargained plan, the
90%, and (b) the "Gateway %" for the plan years beginning in amortization amount must be increased by the amortization of
2005 and 2004 were at least 90%, or, the "Gateway %" for the any "unfunded existing benefi increase liability" in accordance
plan years beginning in 2004 and 2003 were at least 90% (in with Code section 412(1)(3)(C)(ii). For any such amortization,
.. such case, enter -0- on line 11f). the amortization period is equal to the remainder of the original
.31 Note. Section 1508 of TRA '97 provided transition rules for 18-year period that applied when the amortization began.
certain plans sponsored by companies engaged primarily in the Base maintenance: On a separate attachment, show the initial
interurban or interstate passenger bus service that have amount of each DRC amortization base (as defined in Rev. Rul.
"Gateway" percentages that are greater than certain prescribed 96-20) being amortized under the general or special rule, the
minimum percentages. These transition rules are effective for outstanding balance of each DRC amortization base, the
such plans for any plan years beginning after 1996 and before number of years remaining in the amortization period, and the
j /2010. If one of these transition rules is used, line 1Aa should be amortization amount (with the valuation date as the due date of
¡completed, and, if appropriate, a zero should be entered in line the amortization amount), and label the schedule "Schedule B, ., I
.3 1;(q. Attach a demonstration of the use of this transition rule to line 1 Ri - Schedule of DRC Bases." It is not necessary to list oJ
tlie Schedule B and label the attachment "Schedule B, line separålely the unfunded old liabilty base and the additional
12a - TRA '97 Transition Rule." unfunded old liability base. :3 I
Note. Section 101(d)(2) of the Pension Funding Equity Act of Line 1AI. Enter the result determined by subtracting the
2004 provided a look back rule for the purpose of applying amortization credits (line 9j) from the sum of the normal cost
section 412(1)(9)(B)(ii) of the Internal Revenue Code of 1986, and the amortization charges (lines 9b, 9c(1), and 9c(2)). Use
for plan years beginning after December 31, 2003. If this the valuation date as the due date for the amortization amounts.
lookback rule is used, attach a demonstration of the use of this If entering a negative number, enter a minus sign "-" to the left
:3/' lookback rule
"Schedule B,toline
the1,~a
Schedule Band Îabel
- Volatility the attachment
Lookback Rule."
of the number.
3/
31 Line 1Âc. Enter the actuarial value of assets (line 1 b(2)),
Line 1~m. Unpredictable Contingent Event Amount. Line
1A,m does not apply to the unpredictable contingent event 3/
reducéd by the prior yeats credit balance (line 9h). If line 9h benefits (and related liabilties) for an event that occurred before
was determined at a date other than the valuation date, adjust the first plan year beginning after December 31, 1988.
the credit balance for interest at the valuation rate to the current Line 1Am(1). Enter the total of all benefits paid during the plan 3 (
valuation date before subtracting. Do not add a prior year's year that were paid solely because an unpredictable event
~ funding deficiency to the assets. occurred.
j I Line 1~d. Funded Current Liabilty Percentage. Enter the Line ~m(4). Amortization of All Unpredictable Contingent 3 /
actuarial value of the assets expressed as a percentage of Event liabilties. Amortization should be based on the "RPA
"RPA '94" current liabilty. Enter the result to the nearest .01 % '94" current liabilty interest rate (line 6a), using the valuation
(e.g., 28.72%). date as the due date. The initial amortization period for each
~ Î Line 1~f. Enter the liability for any unpredictable contingent base established in a plan year is generally 7 years; hQwever,
event (other than events that occurred before the first plan year see Code section 412(1)(5) for special rules.
beginning after 1988) that was included in line 12b, whether or Note. An alternative calculation of an unpredictable contingent
not such unpredictable contingent event has occurred. amount is available for the first year of amortization. Refer to
51 Line 1,4g. Enter the outstanding balance of the unfunded old Code section 412(1)(5)(D) for a description. If this alternative
g ¡liabiltY 1:s of the valuation date. This is line 1~(g) of the 2005 calculation is used, include an attachment describing the
Schedule B reduced by the prior year's amortization amount, calculation and label the schedule "Schedule B, line 1~m(4) - .~ I
and adjusted for interest at the prior year's current liability Alternative UCEB Calculation."
interest rate from the prior year's valuation date to the current
Line ~m(5). "RPA '94" Additional Amount. Subtract line 3 (
valuation date. The unfunded old liability (and therefore all its the result is zero or less than zero, enter 3/3/
1Ãg from line 1Ae. If
components) wil be considered fully amortized in accordance
-Ó-~ If the result is a positive number, multiply the result by the
with Q&A-7 of Rev. Rul. 96-20,1996-1 C.B. 62.
percentage used to calculate line 1~i. Enter the excess, if any, 3/
Note. In the case of a collectively bargained plan, this amount of this amount over the amount on line 1~. 3 (
must be increased by the unamortized portion of any "unfunded
Line 1~. Preliminary charge. Adjust with interest using the :3 I
existing benefit increase liability" in accordance with Code
section 412(1)(3)(C).
"RPA '94" current liability interest rate. .

i
I
\
\
THI5 1'~T \5 1' 6E IN!)ftUO OÑ p.30. !
i
I
i
i
I
Line 12. Line 12 must be filed by all defied benefit pension plan (except DFEs) with
1,000 or more parcipants at the begig of the plan year as shown in line 2(b)(1)(4) of
the Schedule B.
Line 12a. Show the beginng of year distrbution of assets for the categories shown.
These percentages should reflect the tota assets held in stocks, debt instrents (bonds),
real estate, or other asset classes, regardless of how they are listed on the Schedule H.
For example, assets held in master trsts should be disaggregated into the four asset
components and properly distrbuted. They should not be listed under "Other" uness the
trst contains no stocks, bonds, or real estate holdings. The same methodology should be
used in disaggregating trst assets as are used when disclosing the allocation of plan
assets on the sponsor's 10-K fiings to the Securties and Exchange Commssion. REITs
should be listed with stocks, while real estate limted parerships should be included in
the Real Estate category.
Line 12b. Report the Macaulay duration for the entire Debt portfolio. The Macaulay
duration is a weighted average of the number of years until each interest payment and the
principal are received. The weights are the amounts of the payments discounted by the
yield-to-matuty of the bond.
When calculating the distrbution of debt securties, any corporate debt that has not been
rated should be included in the High-Yield Corporate Debt category. Foreign debt should
be allocated to the appropriate category as if it were debt issued by US corporations or
governent entity.
Code sections 412(b)(3)(A) and 412(b)(3)(C)). The actuarial
j I Line 110. Contributions
percen\age needed
to 100%. This to is
amount increase
equal tocurrent liabilty
the excess, if value of assets and the adjustments described above are
any, of the "adjusted current liabilty" over the "adjusted assets." determined as of the valuation date, and each is appropriately
The adjusted current liabilty is equal to the excess of (1) the adjusted with interest to the end of the plan year at the
sum of lines 1d(2)(a) and 1d(2)(b), over (2) line 1d(2)(d), each valuation interest rate. The result of the calculation of adjusted
adjusted to the end of the plan year using the "RPA '94" current assets may be a negative number.
liabilty interest rate.
The adjusted assets are equal to the actuarial value of Line~. If the plan had 150 or more participants on each day 3/
assets for the plan year adjusted by (1) subtracting any credit ofthe preceding plan year, enter 100%. If the plan had less
balance (or adding any debit balance) in the plan's funding than 150 participants but more than 100 participants on each
standard account as of the end of the prior plan year, adjusted day of the preceding plan year, enter the applicable percentage.
with interest to the valuation date at the valuation interest rate,
The same participant aggregation rule described in the
(2) subtracting the disbursements from the plan (including instructions for line 1A applies. The applicable percentage is "3/
single sum distributions) expected to be paid after the valuation
calculated as follows: (1) Determine the greatest number of
date but prior to the end of the plan year, (3) adding the
charges to the funding standard account as maintained under participants on any day during the preceding plan year in
Code section 412(b) for the plan year (other than the additional excess of 100. (2) The applicable percentage is 2% times the
funding charge under Code section 412(1)), and (4) subtracting number of such participants in excess of 100. The percentage
the crMits to the funding standard account as maintained under should not exceed 100%. The amount on line 1~q is also the j I
Code section 412(b) for the plan year (other than credits under amount entered on line 9f.

DOL069RP20266
"
EFAST2 RFP
g 1'200.1 Instructions for Schedule C in ividuals, trades and businesses (whether incorporated or
un corporated). See ERISA section 3(9).
(Form 5500) Sp cific Instructions
¡~
Service Provider Information Part - Service Provider Information
Line Enter the total dollar amount of compensation re eived
"'I \;
by all rsons who provided services to the plan who ar not
I) ,:i
"" listed in ine 2 (except for those persons described in 2 3, or 4
,( ,. o Must File in the G erallnstructions).
~l
Ii "-
Sc dule C (Form 5500) must be attached to a Form 5500 fi d
for a arge pension or welfare benefi plan and to a Form 55 0
Example. A plan had service providers. A, B, C, an
received $ 2,000, $6,000, $4,500, and $430, respe ively, from
filed r a MTIA, 103-12 IE, or GIA to report information the plan. Srvice providers A and B must be identi d
conce ing service providers. See the instructions to the separately i . line 2 by name, EIN, offcial plan pos' ion, etc. As
~1 5500fo Form 5500 Schedules and Direct Filng Enti service provi . ers C and D each received less tha $5,000, the
" ll
(DFE). amount they t ceived must be combined and $4 30 entered in
line 1.
Check e Schedule C box on the Form 5500 (Part ,line
10b(4)) if a chedule C is attached to the Form 5500. ultiple Line 2. List up 40 service providers, includi
Schedule C ages must be attched to the Form 55 if administrator, as, pecified below.
necessary to eport the required information. First, list the c tract administrator, if any on the first item
Lines A, B, C, and D. This information should be e same as (complete element (a) through (g)) on line where indicated.
reported in Pa II of the Form 5500 to which this chedule C is A contract administ tor is any individual, tr. de or business
attached. You m y abbreviate the plan name (if ecessary) to (whether incorporat or unincorporated) sponsible for
fi in the space pr vided. managing the c1erica operations of the pi n on a contractual
basis (e.g., handling mbership roster ,claims payment,
line in lieu of an
Do not use a so ial security number in'
maintaining books and ecords), excep or salaried staff or
EIN. The Schedule and its attachments ar open to public employees of the plan 0 banks or ins ance carriers. If you do
inspection, and the c ntents are public info ation and are not have a contract admi istrator. lea the first item blank and
subject to publication n the Internet. Beca se of privacy skip to the next item. DO OT cross ut the preprinted words
concerns, the inclusio of a social securi~ number on this "Contract administrator."
Schedule C or any of it attachments ma result in the rejection
of the filing. Next,'complete a separa item r each person required to
be reported in line 2 in the 0 er 0 compensation received.
EINs may be obtained y applying i r one on Form SS-4, Start with the most highly co e sated and end with the lowest
Application for Employer I ntificatio umber, as soon as compensated. Enter in eleme ) the person's name and
possible. You can obtain Fo SS-4 y callng complete elements (b) through g) as specifed below.
1-BOO-TAX-FORM (1-800-82 -3676 or at the IRS Web Site at Additional pages may be nece ry to list all service providers.
ww.irs.gov. The EBSA does ot i sue EINs. If you are using the offcial ha d rint forms, you can get
Line 1 of Part i. Line 1 must b mpleted if line 2 of Part i is additional hand print pages cal'ng 1-BOO-TAX-FORM
required to be completed as spe ifled below. (1-800-829-3676) and requ ting ditional schedules.
Line 2 of Part i. Line 2 of Part ust be completed to report Element (b). An EIN must e enter d. If the name of an
contract administrators and pe son receiving, directly or individual is entered in ele ent (a), t e EIN to be entered in
indirectly, $5,000 or more in mpe sation for all services element (b) should be th EIN of the i dividual's employer. Do
rendered to the plan or DFE uring t e plan or DFE year not use a social security umber in lie of an EIN. The
except: Schedule C and its atta hments are op n to public inspection,
in and the contents are p blic information nd are subject to
1. Employees of the pi n whose 0 compensation.
relation to the plan was I s than $1,00 for each month of publication on the Int et. Because of p vacy concerns, the
employment during the an year;
inclusion of a social curity number on th Schedule C or any
2. Employees of th plan sponsor wh did not receive direct of its attachments y result in the rejectio of the filing.
or indirect compensati n from the plan; Element (c). Ente ,for example, employee, trustee,
3. Employees of business entity (e.g., orporation, accountant, attorn y, etc.
partnership, etc.), ot er than the plan spons ,who provided Element (d). En . r, for example, employee,
services to the plan or union president, tc.
4. Persons wh se only compensation in re tion to the plan Elements (e) d (t).
consists of insura ce fees and commissions list d in a Plan Filers. i elude the plan's share of compen
Schedule A atta ed to the Form 5500 filed for t is plan. services paid uring the year to a MTIA or 103-1 IE trustee
and to perso s providing services to the MTIA or 1 3-,12 IE, if
Generally, i direct compensation would not incl de
such comp sation is not subtracted from the total come in
compensatio that would have been received had t e service
determinin . the net income (loss) reported on the M IA or
not been ren ered and that cannot be reasonably al cated to
103-12 IE: Schedule H, line 2k.
the service performed. Indirect compensation includ s, among
other thing ,payment of "finder's fees" or other fees a d Inclu brokerage commissions or fees only if the oker is
commissi ns by a service provider to an independent a ent or granted orne discretion (see 29 CFR 2510.3-21 parag ph (d),
employe for a transaction or service involving the plan. regardi . g "discretion"). Include all other commissions a d fees
on inv stments, whether or not they are capitalized as
Notes. inves lTent costs.
. Eith r the cash or accrual basis may be used for the
MTl and 103-12 IEs. Include compensation for services
recog ition of transactions reported on the Schedule C as I
as y u use one method consistently.
by e MTIA or 103-12 IE during its fiscal year to persons
. T. e compensation listed should only reflect the amount of pr viding services to the MTIA or 103-12 IE if such
c pensation is subtracted from the total income in
co pensation received by the service provider from the plan 0
OF" .
Q E fiing the Form 5500, not the aggregate amount received
termining the net income (loss) reported by the MTIA or
Instructions for Schedule C (Form 5500)

-32-
THIS TEXT IS TO BE INSERTED ON PAGE 32
General Instructions
Who Must File
Schedule C (Form 5500) must be attached to a Form 5500 filed for a large pension
or welfare benefit plan, a MTIA, 103-12IE or GIA, to report inormation
concernig service providers. For more inormation òn MTIAs.. 103-12IEs, and
GIAs see the instructions for Direct Filing Entities on pages xx of the Form 5500
Instructions.
Check the Schedule C box on the form 5500 (Part II, line 10b(4)) if a Schedule C is
attached to the Form 5500. Multiple Schedule C entries must be used if necessary
to report the required information.
Lines A, B, C, and D. This inormation should be the same as reported in Part II

of the Form 5500 to which this Schedule C is attached. You may abbreviate the
plan name (if necessary) to fit in the space provided.
Do not use a social security number in line D in lieu of an EIN. The Schedule C
and its attachments are open to public inpection, 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 on this Schedule C or any of
its attachments may result in the rejection of the fiing.
. BINs may be obtairìed by applying for one on Form 55-4, Application for
Employer Identiication Number. You can obtain Form SS by callng 1-800-
TAX-FORM (1-800-829-3676) or at the IRS Web Site at www.irs.gov. The EBSA
does not issue BINs.
Instructions for Par I
Part I must be completed to report all service providers receiving, directly or

indirectly, $5,000 or more in compensation for all services rendered to the plan,
MTIA, 103-12IE, or GIA during the plan or DFE year except:
1. Employees of the plan whose only compensation in relation to the plan

was less than $25,000 for the plan year;
2. Employees of the plan sponsor or other business entity where the plan
sponsor or business entity was reported on the Schedule C as a service
provider, provided the employee did not separately receive compensation
in relation to the plan; and
3. Persons whose only compensation in relation to the plan consists of

inurance fees and commssions listed in a Schedule A filed for the plan.
For purposes of this Schedule, reportable compensation includes money or any

other thig of value (for example, gits, awards, trips) paid by the plan or
received from a source other than the plan or the plan sponsor by a person who
is a service provider in connection with that person's position with the plan or
services rendered to the plan. Examples of indirect compensation include:
finders fees, placement fees, commssions on investment products, tranaction-
based commssions, sub-transfer agency fees, shareholder serving fees, 12b-1
fees, soft-dollar payments, and float income. Also, brokerage commssions or
fees (regardless of whether the broker is granted discretion) are reportable
whether or not they are capitalized as investment costs.
In the case of service provider arrangements where one person offers a bundle of
services priced to the plan as a package rather than on a service-by-service basis,
generally only the person offering the bundled service package should be
identiied in Part I, except that investment service providers must be separately
identiied if their compensation in the bundled fee arrangement is set on a per
transaction basis, e.g., brokerage fees. If, however, the person providing services
is a fiduciary to the plan or provides one or more of the following services to the
plan - contract administrator, securities brokerage (stock, bonds, commodities),
insurance brokerage or agent, custodial, consulting, investment advisory (plan or
participants), investment or money management, recordkeeping, trustee,
appraisal, or investment evaluation, such person must be separately identiied
regardless of whether the payment received by such service provider is only as
part of a bundle of services priced to the plan as a package. Also, if a person is
providing services directly to the plan, as well as part of a bundle of services, that
person must be separately identiied on Schedule C.
Include in the compensation reported the amount of consideration received by

the service provider attibutable to the plan or DFE fiing the Form 5500, not the
aggregate amount received in connection with several plans or DFEs. If,
however, reportable compensation is due to a person's position with or services
rendered to more than one plan or DFE, the total amount of the consideration
received generally should be reported on the Schedule C of each plan or DFE
unless the consideration can reasonably be allocated to services performed for
the separate plans or DFEs. For example, if an investment advisor working for
multiple pension plans and other non-plan clients receives a git valued in excess
of $1,000 from a securities broker in whole or in part because of the investment
advisor's relationship with plans as potential brokerage clients, the full dollar
value .of the git would be reported on the Schedule C of all plans for which the
investment advisor performed services. On the other hand, if a securities broker
received incentive compensation from an investment provider based on amount

or volume of business with the broker's clients, the Schedule C of each plan
could report a proportionate allocation of the incentive compensation
attibutable to the plan. In such cases, any reasonable method of allocation may
be used provided that the allocation method is disclosed to the plan
administrator.
The term "persons" on the Schedule C instructions includes individuals, trades

and businesses (whether incorporated or unicorporated). See ERISA section
3(9).
Either the cash or accrual basis may be used for the recogntion of tranactions
reported on the Schedule C as long as you use one method consistently.
Specific Instructions
Line 1 -- Service Provider Compensation Information -- List each person

receiving, directly or indirectly, $5,000 or more in total compensation (i.e., money
or any other thig of value) in connection with services rendered to the plan or
their position with the plan during the plan year. Start with the most highly
compensated and end with the lowest compensated. Enter in element (a) the
person's name and complete elements (b) through (g) as specified below. Use as
many entries as necessary to list all service providers.
Element (b). Enter the EIN for the person. If the name of an individual is entered
in element (a), the EIN to be entered in element (b) should be the EIN of the
individual's employer. If the person does not have an EIN, you may enter the
person's address and telephone number. Do not use a social security number in
lieu of an EIN. The Schedule C and its attachments are open to public inpection
and are subject to publication on the Internet. Because of privacy concerns, the
inclusion of a social security number on this Schedule C or any of its attachments
may result in the rejection of the filng.
Element (c). Select from the list below and enter all codes that describe the
nature of services provided to the plan or the position with the plan. If more
than one code applies, enter the primary codes first. Complete as many entries
as necessary to list all applicable codes. Do not list PBGC or IRS as a service
provider on Part I of Schedule C.
Service Provider Codes:
10 Accounting (including auditing)

11 Actuarial
12 Contract Administrator
13 Admistration
14 Brokerage (real estate)
15 Brokerage (stocks, bonds, commodities)
16 Computig, tabulating, data processing, etc.
17 Consulting (general)
18 Consulting (pension)
19. Custodial (other than securities)
20 Custodial (securities)
21 Insurance agents and brokers
22 Investment advisory and evaluations (participants)
23 Investment advisory and evaluations (plan)
24 Investment management
25 Money management
26 Legal
27 Named fiduciary
28 Printig and duplicatig
29 Recordkeeper
30 Trustee (individual)
31 Trustee (business)
32 Trustee (discretionary)
33 Trustee (directed)
34 Pension insurance advisor
35 Valuation services (appraisals, asset valuations, etc.)
36 Employee (plan)
37 Employee (plan sponsor)
99 (Other)
Element (d). Enter relationship to employer, employee organzation, or person

known to be a party-in-interest, for example, employee of employer, vice-
president of employer, union officer, affilate of plan recordkeeper, etc.
Element (e). Enter the total amount of direct and indirect compensation
received. Indicate in the boxes provided whether the amount entered includes
an estimate. If the amount or part of the amount entered includes an estiate,
describe the formula used for calculatig the estiated payments.
Caution: Do not report the same compensation twice on the Schedule C filed for the
plan and again on the Schedule C filed for an MTIA or 103-12IE in which the plan
participates. Plan filers must include in Element (e) the plan's share of compensation
paid during the year to an MTIA trustee or other persons providing services to the MTIA
or 103-12IE, if such compensation is not subtracted from the total income of the MTIA or
103-12IE in determining the net income (loss) reported on the MTIA or 103-12IE's
:-
Schedule H, line 2k. MTIA and 103-12IEs Schedule C filers must include compensation
for services paid by the MTIA or 103-12IE during its fiscal year to the MTIA trustee and
persons providing services to the MTIA or 103-12IE if such compensation is subtracted
from the total income in determining the net income (loss) reported by the MTIA or 103-
12IE on Schedule H, line 2k.
Element (f). You must indicate, by checking "Yes" or "No," whether the person
identiied in element (a) received during the plan year consideration (money or
anythig else of value) from a source other than the plan or plan sponsor in
connection with the person's position with the plan or services provided to the
plan. Do not leave element (f) blank.
Element (g). If the anwer to (f) is "Yes," and the person identiied in element
(a) is a fiduciary to the plan or provides one or more of the following services to
the plan - contract administrator, securities brokerage (stock, bonds,
commodities), inurance brokerage or agent, custodial, consulting, investment
advisory (plan or participants), investment or money management,
recordkeeping, trstee, appraisal, or investment evaluation - enter the requested
information for each source other than the plan or plan sponsor from whom the
person received $1,000 or more in consideration.
Par II. Service Providers Who Fail or Refuse to Provide Information
Line 2. Provide, to the extent possible, the requested identiying inormation for
each fiduciary or service provider who failed or refused to provide any of the
information necessary to complete Part I of this Schedule.
DOL069RP20266
Hl/ - . EFAST2 RFP
Pa~- Termination Information on Accountants and
n ure of services provided from the list below. If more than 0 Enrolled Actuaries /
se . e was provided, list the code for the primary service fir, Complete Part tAf there was a termination in the appointment of III
If nee sary, use a properly identified attachment to list a an accountant 'or enrolled actuary. In case the service provider
applica service codes. is not an individual (i.e., when the accountant is a legal entity
Note. Do t list PBGC or IRS as a service provider such as a corporation, partnership, etc.), report when the
of Schedule . service provider (not the individual) has been terminated.
Provide an explanation of the reasons for the termination of
an accountant or enrolled actuary. Include a description of any
material disputes or matters of disagreement concerning the
termination, even if resolved prior to the termination. If an
individual is listed, the EIN to be entered should be the EIN of
-Y the individual's employer.

Do not use a social security number in lieu of an EIN. The
Schedule C and its attachments are 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 on this Schedule C or any
of its attachments may result in the rejection of the filing.
The plan administrator must also provide the terminated
accountant or enrolled actuary with a copy of the explanation
fo~the termination provided in PartA of the Schedule C, along l ( V
with a completed copy of the notice 5elow.
Notice To Terminated Accountant

Or Enrolled Actuary
I, as plan administrator, verify that the explanation that is reproduced below or attached to this notice is the explanation 0 /
conceming your termination reported on the Schedule C (Form 5500) attached to the 20QfAnnual Return/Report Form 0
5500 for the (enter name of plan).
This Form 5500 is identified in line 2b
by the nine-digit EIN _ - (enter sponsor's EIN), and in line 1 b by the three-digit PN (enter
plàn number):
You have the opportunity to comment to the Department of Labor concerning any aspect of this explanation.
Comments should include the name, EIN, and PN of the plan and be submitted to: Offce of Enforcement, Employee
Benefis Security Administration, U.S. Department of Labor, 200 Constitution Avenue, N.W., Washington, D.C. 20210.
Signed
Dated
Instructions for Schedule C (Form 5500) -33-

5500 filed for the DFE. If a Form 5500 was not fied for a CCT
or PSA named in element (a), enter the EIN for the CCT or PSA
~I 200A Instructions for Schedule 0 and enter 000 for the PN. Do not use a social security number
(Form 5500) in lieu of an EIN. The Schedule D and its attachments are open
to public inspection, and the contents are public information and
DFE/Participating Plan Information are subject to publication on the Internet. Because of privacy
concems, the inclusion of a social security number on this
General Instructions Schedule D or any of its attachments may result in the rejection
of the fiing.
Purpose of Schedule Element (d). Enter an M, C, P, or E, as appropriate, (see table
When the Form 5500 is filed for a plan or DFE that invested or below) to identify the type of entity (MTIA, CCT, PSA, or 103-12
participated in any MTIAs, 103-12 IEs, CCTs and/or PSAs, Part IE).
I provides information about these entities. When the Form
5500 is filed for a DFE, Part II provides information about plans
participating in the DFE.
Who Must File
..
Type of entity
MTIA
..
Enter in (d)
M ~
q
:a
:t
Employee Benefit Plans: Schedule D must be attached to a
Fonn 5500 filed for an employee benefi plan that participated
or invested in one or more common/collective trusts (CCTs),
CCT C ~.
pooled separate accounts (PSAs), master trust investment PSA P ~.Ç
11 ,
accounts (MTIAs), or 103-12lnvestnient Entities (103-12 IEs) at Ii' .1
103-12 IE E
anytime during the plan year.
Direct Filng Entities: Schedule D must be attached to a Form
Jì
t:1
5500 filed for a CCT, PSA, MTIA, 103-12 IE or Group Insurance
Arrangement (GIA), as a Direct Filing Entity (Le., when Form
5500 Part I, line A(4) is checked). For more information, see
Element (e). Enter the dollar value of the plan's or DFE's
interest as of the end of the year. If the plan or DFE for which
this Schedule D is filed had no interest in the MTIA, CCT, PSA,
\~
-+ "'
instructions for Direct Filng Entity (DFE) on pages 4 and 9 of or 103-12 IE listed at the end of the year, enter "0". ¿ ,~
.. Qo "
the instructions for the Form 5500. Example for Part I: If a plan participates in a MTIA, the MTIA
is named in element (a); the MTIA's sponsor is named in
.;,0
Check the Schedule D box on the Form 5500 (Part II, line
10b(5)) if a Schedule D is attached to the Form 5500. Multiple element (b); the MTIA's EIN and PN is entered in element (c)
.~~
..: \)
Schedule D pages must be attached to the Form 5500 if (such as: 12-3456789-001); an "M" is entered in element (d);
and the dollar value of the plan's interest in the MTIA as of the 0, E
J./j agElitiaAol
necessary to report the required information.2¥1: eBA §et end of the plan year is entered in element (e). - ~
-- ¡.
t:EIlell!l'At I'B§f:3 B) eellii ,g 1 888 T A*rORM
(4--igQ S2Q â67ê) ts rSEli,sElt aElElitisRal ElElRsEli,19£; If the plan also participates in a CCT for which a Form 5500 ti
Specific Instructions was not filed, the CCT is named in another element (a); the .l. 1
name of the CCT sponsor is entered in element (b); the EIN for æ +
Lines A, B, C, and D. The information should be the same as the CCT, followed by 000 is entered in element (c) (such as: '" -t
reported in Part II of the Form 5500 to which this Schedule D is 99-8765432-000); a "C" is entered in element (d); and the lt i:
attached. You may abbreviate the plan name (if necessary) to
fi in the space provided. Do not use a social security number in
line D in lieu of an EIN. The Schedule D and its attachments are
element (e). ~~
dollar value of the plan's interest in the CCT is entered in .Q -G
If the plan also participates in a PSA for which a Form 5500 .. \.

open to public inspection, and the contents are public
information and are subject to publication on the Internet. was filed, the PSA is named in a third element (a); the name of 1 tI'
Because of privacy concerns, the inclusion of a social security the PSA sponsor is entered in element (b); the PSA's EIN and L
number on this Schedule D or any of its attachments may result PN is entered in element (c) (such as: 98-7655555-001); a "P" ..) B
in the rejection of the filing. is entered in element (d); and the dollar value of the plan's -~
interest in the PSA is entered in element (e). l. f.
EINs may be obtained by applying for one on Form 55-4,
Application for Employer Identification Number, as soon as Part II - Information on Participating Plans :0 \-
o
possible. You can obtain Form SS-4 by callng (To Be Completed Only by DFEs) .y ~
1.S00-TAX-FORM (1-800-829-3676) or at the IRS Web Site at Use as many Schedule D, Part II pages as necessary to enter .. i¡
ww.irs.gov. The EBSA does not issue EINs. the information specified below for all plans that invested or -t t
Part I - Information on Interests in MTIAs, CCTs, participated in the DFE at any time during the DFE year. ~ '5
PSAs, and 103-121Es (To Be Completed by Plans and
DFEs)
Use as many Schedule D, Part I pages as necessary to enter
each plan. c. -:
Complete a separate item (elements (a) through (c)) for ~ . ::
Element (a). Enter the name of each plan that invested or '.. u.
the information specified below for all MTIAs, CCTs, PSAs, and participated in the DFE at any time during the DFE year. GIAs ;J t
103-12 IEs in which the plan or DFE filing the Form 5500 need not complete element (a). ~ iJ
participated at anytime during the plan or DFE year.
Complete a separate item (elements (a) through (e)) for
each MTIA, CCT, PSA, or 103-12 IE.
participating plan¡\ ,~ .5
Element (b). Enter the sponsor of each investing or. í.' ""
Element (c). Enter the nine-digit EIN and three-digit PN for ~ CL

Element (a). Enter the name of the MTIA, CCT, PSA, or each plan named in element (a). This is the EIN and PN
103-12 IE in which the plan or DFE filing the Form 5500 entered on lines 2b and 1 b of the plan's Form 5500. GIAs
participated at any time during the plan or DFE year. should enter the EIN of the sponsor listed in element (b). Do not
Element (b). Enter the name of the sponsor of the MTIA, CCT, use a social security number in lieu of an EIN. The Schedule D
PSA, or 103-12 IE named in (a). and its attachments are open to public inspection, and the
Element (c). Enter the nine-digit employer identification contents are public information and are subject to publication on
number (EIN) and three-digit plan/entity number (PN) for each the Internet. Because of privacy concerns, the inclusion of a
MTIA, CCT, PSA, or 103-12 IE named in (a). This must be the social security number on this Schedule D or any of its
same DFE EI N/PN as reported on lines 2b and 1 b of the Form attachments may result in the rejection of the filing.
-34- Instructions for Schedule D (Form 5500)
2 06 Instructions for Schedule E qualifies as an exempt loan under Treasury Regulation se

54.4975-7 and 54.4975-11;
(Fo. m 5500) 2. The repayment terms of the loan from the corpo tion to
ESO Annuallnformation the ESOP are "substantially similat' (as defined in T porary
i ncome Tax Regulations section 1.133-1 T) to the r ayment
terms of the loan from the corporation to the lend ; and
i structions 3. If the loan from the corporation to the ES P provides for
. (\ . General
more rapid repayment of principal and interes , the allocations
../ Purpose of S edule under the ESOP attributable to such repay nts do not
favor of highly compensate employees (within
discriminate in
/ Use this schedule satisfy the requirements under Code
section 6047(e) for annual information return for an the meaning of Code section 414(q)).
employee stock owne hip plan (ESOP).
Line 8. An immediate allocation loa s any loan to an
Who Must File employer corporation to the extent at, within 30 days,
Every employer or plan ad inistrator of a pension benefi plan employer securities are transferr to the ESOP maintained by
that contains ESOP benefits ust file a Schedule E (Form the corporation in an amount e al to the proceeds of the loan
5500). and the securities are allocabl to the accounts of plan
participants within one year the date of the loan. (See Code
How To File section 133(b)(1)(B).)
File Schedule E (Form 5500) annual as an attachment to
Form 5500 or 5500-EZ. If more than.o securities acquisition Line 9c. The transition les of Act section 7301 (f)(2) through
loan (see specific instructions for lines 7 rough 12) is (6) of the Omnibus Bu et Reconciliation Act of 1989 (OBRA),
outstanding, you must file one Schedule . Form 5500) and an P.L 101-239, provid that the amendments made to Code
attachment for each additional securities ac isition loan and section 133 by OB wil not apply to certain loans that satisfy
label the attachment "Schedule E. lines 7 th ugh 12- the requirements f those paragraphs. In general, the
Additional Securities Acquisition Loans." E h attachment amendments de by OBRA wil not apply to:
must provide answers to questions 7 through 12, e in a similar 1. Loans ade pursuant to a binding written commitment in
format to, and on the same size paper as, the Sch ule E. effect on J e 6, 1989, and at all times thereafter before the
Check the Schedule E box on the Form 5500 (Pa i, line loan was ade, or pursuant to a written binding contract (or
tender er registered with the Securities and Exchange
10a(3)) if a Schedule E is attached to the Form 5500.
Com . sion (SEC)) in effect on June 6, 1989, and at all times
Note. The Small Business Job Protection Act of 1996 re aled ther fter before such securities were acquired.
the partial interest exclusion of Code section 133 effective, . If subparagraph 1 does not apply, loans made pursuant
general, with respect to loans made after August 20,1996. t a binding written commitment in effect on July 10, 1989, and
However, Schedule E (Form 5500) must be filed for securities t all times thereafter before the loan was made, but only to the
acquisition loans made to ESOPs before August 21, 1996, extent that the proceeds were used to acquire employer
loans made pursuant to a written binding contract in effect securities pursuant to a certain binding written contract (or
before June 10, 1996, and at all times thereafter before the loa nder offer registered with the SEC) in effect on July 10, 1989,
was made, and certain loans made after August 20,1996, to a at all times thereafter before the securities are acquired.
refinance a securities acquisition loan originally made on or Any loan made on or before July 10, 1992, pursuant to a
before August 20, 1996. writte agreement entered into before July 10, 1989, if the
agree nt evidences the intent of the borrower to enter, on a
! corporation and Schedule E is attached to a F m 5500,
periodic sis, into securities acquisition loans described in
m, If. the employer
enter maintaining
2Q and other the ESOP
applicable codes is
on anS
Fo 5500, Part Code sect n 133(b)(1)(B) (as in effect before December 19,
II, line 8. 1989). This Ie applies only if one or more securities
acquisition 10 s were made to the borrower on or before July
Specific Instructions 10, 1989.
Lines A, B, C, and D. This information shoul be the same as
reported in Part II of the Form 5500 to whic his Schedule E is See Act section 301 (f)(2) to determine the specific
requirements of the nsition rules described above. See Act
attached. You may abbreviate the plan n e (if necessary) to
fi in the space provided. section 7301 (f)(3) thro h (6) for additional transition rules on
refinancings, collective- rgaining agreements, filings with the
Line 1b. Code section 409(p) preclu s an ESOP from making United States, and the 30 test for certain loans.
allocations in a nonallocation year ( defined in Code section
409(p)(3)) to any disqualified pers (within the meaning of Line 10. If the loan is a bac to back loan or an immediate
Code section 409(p)(4)). If an E P fails Code section 409(p), allocation loan, enter the amo t of interest paid by the
allocations are taxed to the dis alifed person (see Code employer corporation to the len res) during the plan year.
section 409(p)(2)) and an ex . e tax is imposed on theS Line 12b. The repeal of Code sec' on 133 by Act section 1602
corporation under Code se on 4979A. (See section of SBJPA 1996 does not apply to a financing of an ESOP
1.409(p)-H of the Tempo ry Regulations.) securities acquisition loan made after ugust 20, 1996, or
Line 4. If the schedule oes not provide enough space, enter pursuant to a binding contract in effect fore June 10, 1996, if:
"ATTACHED" and pro ide the required formula(s) as an 1. The refinancing loan meets the req . ements of Code
attachment to Sche Ie E. section 133 in effect on August 20, 1996,
Lines 7 through . A "securities acquisition loan" is an 2. The outstanding principal amount of th oan is not
exempt loan to ESOP to the extent that the proceeds are increased, and
used to acquir employer securities for the plan. 3. The term of the original loan is not extende .
Line 7. A" ck to back loan" is a securities acquisition loan Line 18. If there are more than three classes of sto
from a len r to an employer corporation followed by a loan
from the orporation to the ESOP maintained by the employer an attachment with the information required for eleme s (a)
corpor ion. A "back to back loan" constitutes a "securities through (f) for each additional class of stock and label th
attachment "Schedule E.line 18 - Additional Classes 0
acqui tion loan" under Code section 133 if the following
req rements are satisfied: Stock. "
L:' . . . . .
DOL069RP20266
Q. / common stock, use the percentage of the average dividends

stock, use the divid erms of the stock, or if
EFAST2 RFP
a e is not stated, use the percentage of the average

./ paid the
on the class ofvalue
average common of
stock during
the clastheuring
plan year
theover
plan dividends paid on the class of preferred stock during the plan
'Y
-36-
\/ ,i
)\lnstriJctions tor ~cnedule E (r ..1'" IiliQQ1
repayment can default at any time. Generally loans and fixed
income obligations are considered uncollectible when payment
8 / 200,A Instructions for Schedule G has not been made and there is little probabilty that payment
(Form 5500) wil be made. A fixed income obligation has a fixed maturity
date at a specifed interest rate.
Financial Transaction Schedules
Do not report in Part I participant loans under an individual
account plan with investment experience segregated for each
General Instructions account, that are made in accordance with 29 CFR
Who Must File 2550.408b-1, and that are secured solely by a portion of the
participant's vested accrued benefit. Report all other participant
Schedule G (Form 5500) must be attached to a Form 5500 filed loans in default or classified as uncollectible on Part I, and list
for a plan, MTIA, 103-12 IE, or GIA to report loans or fixed each such loan individually.
income obligations in default or determined to be uncollectible
as of the end of the plan year, leases in default or classified as Part II - Leases in Default or Classified as
uncollectible, and nonexempt transactions. See Schedule H Uncollectible
(Form 5500) lines 4b, 4c, and/or 4d. List any leases in default or classified as uncollectible. A lease
Check the Schedule G box on the Form 5500 (Part II, line is an agreement conveying the right to use propert, plant, or
10b(6)) if a Schedule G is attached to the Form 5500. Multiple equipment for a stated period. A lease is in default when the
Schedule G pages must be attached to the F,orm 5500 if required payment(s) has not been made. An uncollectible lease
is one where the required payments have not been made and
",iiriitiQp:;1 !;:¡R9 ~FiRt i:8!!ee 8~ 6811ii ,S 1 888-ñ!~I"OftM for which there is little probabilty that payment wil be made.
../: necessary
(1 BOO to
i2greport
'3~76) the
¡Açl required information')4ll1
r;ÇJII~~lin9 GaR !l9t
-:rlrlilinn~1 ~"'hørlIIIØi1. Provide, on a separate attachment, an explanation of what
The Schedule G consists of three parts. Part I of the steps have been taken or wil be taken to collect overdue
Schedule G reports any loans or fixed income obligations in amouhts for each lease listed and label the attachment
default or determined to be uncollectible as of the end of the "Schedule G, Part Ii - Overdue Lease Explanation."
plan year. Part II of the Schedule G reports any leases in Part II - Nonexempt Transactions
default or classifed as uncollectible. Part II of the Schedule G
reports nonexempt transactions. All nonexempt part-in-interest transactions must be reported,
regardless of whether disclosed in the accountant's report,
Specific Instructions unless the nonexempt transaction is:
Lines A, B, C, and D. This information should be the same as 1. Statutorily exempt under Part 4 of Title I of ERISA;
reported in Part II of the Form 5500 to which this Schedule G is 2. Administratively exempt under ERISA section 408(a);
attached. You may abbreviate the plan name (if necessary) to 3. Exempt under Code sections 4975(c) or 4975(d);
fi in the space provided. 4. The holding of participant contributions in the employets
general assets for a welfare plan that meets the conditions of
Do not use a social security number in line D in lieu of an ERISA Technical Release 92-01;
. EIN. The Schedule G and its attachments are open to public 5. A transaction of a 103-12 IE with parties other than the
inspection, and the contents are public information and are plan; or
subject to publication on the Internet. Because of privacy 6. A delinquent participant contribution reported on
concerns, the inclusion of a social security number on this Schedule H, line 4a.
Schedule G or any of its attachments may result in the rejection
of the filing. Nonexempt transactions with a part-in-interest include
EINs may be obtained by applying for one on Form 55-4, any direct or indirect:
Application for Employer Identification Number, as soon as A. Sale or exchange, or lease, of any propert between the
possible. You can obtain Form SS-4 by callng plan and a part-in-interest.
1-800-TAX-FORM (1-800-829-3676) or at the IRS Web Site at B. Lending of money or other extension of credit between
ww.irs.gov. The EBSA does not issue EINs. the plan and a party-in-interest.
C. Furnishing of goods, services, or facilities between the
Part I - Loans or Fixed Income Obligations in Default plan and a part-in-interest.
or Classified as Uncollectible D. Transfer to, or use by or for the benefit of, a
List allloans or fixed income obligations in default or part-in-interest, of any income or assets of the plan.
determined to be uncollectible as of the end of the plan year or E. Acquisition, on behalf of the plan, of any employer
the fiscal year of the GIA, MTIA, or 103-12 IE. Include: security or employer real propert in violation of Code
. Obligations where the required payments have not been section 407(a).
made by the due date; F. Dealing with the assets of the plan for a fiduciary's own
. Fixed income obligations that have matured, but have not interest or own account.
been paid, for which it has been determined that payment wil G. Acting in a fiduciary's individual or any other capacity in
not be made; and any transaction involving the plan on behalf of a part (or
. Loans that were in default even if renegotiated later during represent a part) whose interests are adverse to the
the year. interests of the plan or the interests of its participants or
Note. Identify in element (a) each obligator known to be a beneficiaries.
party-in-interest to the plan. H. Receipt of any consideration for his or her own personal
account by a part-in-interest who is a fiduciary from any
Provide, on a separate attachment, an explanation of what
part dealing with the plan in connection with a transaction
steps have been taken or wil be taken to collect overdue
involving the income or assets of the plan.
amounts for each loan listed and label the attachment
"Schedule G, Part I - Overdue Loan Explanation."
The due date, payment amount, and conditions for
determining default in the case of a note or loan are usually , insured welfare plan with 100 or more participants
contained in the documents establishing the note or loan. A mAn
, '.unfunded, fully29insured,
exempt under or combination
CFR 2520.104-44 unfunded/
from completing
loan is in default when the borrower is unable to pay the Schedule H must stil complete Schedule G, Part II, to report
obligation upon maturity. Obligations that require periodic nonexempt transactions.
Instructions for Schedule G (Form 5500) -37-
If you are unsure whether a transaction is exempt or not, B. A person providing services to the plan;
you should consult with either the plan's independent qualified C. An employer, any of whose employees are covered by
public accountant or legal counselor both. the plan;
You may indicate that an application for an administrative
exemption is pending. D. An employee organization, any of whose members are
covered by the plan;
If the plan is a qualified pension plan and a nonexempt
prohibited transaction occurred with respect to a disqualified E. An owner, direct or indirect, of 50% or more of: (1) the
person, a Form 5330, Return of Excise Taxes Related to combined voting power of all classes of stock entitled to vote
Employee Benefi Plans, should be filed with the IRS to pay the or the total value of shares of all classes of stock of a
excise tax on the transaction. corporation, (2) the capital interest or the profis interest of a
partnership, or (3) the beneficial interest of a trust or
TIP (VFCP) describes how to apply, the specifc transactions unincorporated enterprise that is an employer or an
S The DOL Voluntary
covered Fiduciary Correction
(which transactions Program
include delinquent emploxee organization described in C or D;
participant contributions to pension and welfare plans), and F. A relative of any individual described in A , B, C, or E;
acceptable methods for correcting violations. In addition,
applicants that satisfy both the VFCP requirements and the G. A corporation, partnership, or trust or estate of which (or
conditions of Prohibited Transaction Exemption (PTE) 2002-51 in which) 50% or more of: (1) the combined voting power of
are eliible for immediate relief from payment of certain all classes of stock entitled to vote or the total value of
prohibited transaction excise taxes for certain corrected shares of all classes of stock of such corporation, (2) the
transactions, and are also relieved from the obligation to fie the capital interest or profits interest of such partnership, or (3)
Form 5330 with the IRS. For more information, see 71 Fed. the beneficial interest of such trust or estate is owned
Reg. 20261 (Apr. 19,2006) and 71 Fed. Reg. 20135 (Apr. 19, .directly or indirectly, or held by, persons described in A, B,
2006). If the conditions of PTE 2002-51 are satisfied, corrected C, D, orE;
transactions should be treated as exempt iinder Code section
H. An employee, offcer, director (or an individual having
4975(c) for the purposes of answering Schedule G, Part //,
Information about the VFCP is also availab/e on the Internet at powers or responsibilties similar to those of offcers or
ww.dol.gov/ebsa. directors), or a 10% or more shareholder, directly or
indirectly, of a person described in B, C, D, E, or G, or of the
For purposes of this form, part-in-interest is deemed to
include a disqualified person. See Code section 4975(e)(2). The Elmployee benefit plan; or
term "part-in-interest" means, as to an employee benefi plan: i. A 10% or inore (directly or indirectly in capital or profits)
A. Any fiduciary (including, but not limited to, any partner or joint venturer of a person described in B, C, D, E,
administrator, offcer, trustee or custodian), counsel, or orG.
employee of the plan;
-38- Instructions for Schedule G (Form 5500)

If assets of one plan are maintained in two or more trust
l: / 200A Instructions for Schedule H funds, report the combined financial information in Parts I and
II.
(Form 5500) Current value means fair market value where available.
Financial Information Otherwise, it means the fair value as determined in good faith
under the terms of the plan by a trustee or a named fiduciary,
assuming an orderly liquidation at time of the determination.
General Instructions See ERISA section 3(26).
Who Must File Note. For the 200A plan year, plans that provide 8' I
Schedule H (Form 5500) must be attached to a Form 5500 filed participant-directed brokerage accounts as an investment
for a pension benefit plan or a welfare benefi plan that covered altemative (and have entered pension feature code "2R" on line
100 or more participants as of the beginning of the plan year 8a of the Form 5500) may report investments in assets made
and a Form 5500 filed for a MTIA, eeT, PSA, 103-12 IE, or through participant-directed brokerage accounts either:
GIA. See the instructions to the Form 5500 for Direct Filng 1. As individual investments on the applicable asset and
Entity (DFE) Filng Requirements. liability categories in Part I and the income and expense
Exceptions: (1) Insured, unfunded, or a combination of categories in Part /I, or
unfunded/insured welfare plans and fully insured pension plans 2. By including on line 1c(15) the total aggregate value of
that méet the requirements of 29 CFR 2520.104-44 are exempt the assets and on line 2c the total aggregate investment income
from completing the Schedule H. (2) If a Schedule i was filed for (loss) before expenses, provided the assets are not loans,
the plan for the 2005 plan year and the plan covered fewer than partnership or joint-venture interests, real propert, employer
121 participants as of the beginning of the 2006 plan year, the securities, or investments that could result in a loss in excess of
Schedule I may be completed instead of a Schedule H. See the. account balance of the participant or beneficiary who
What To File on page 7. directed the transaction. Expenses charged to the accounts
must be reported on the applicable expense line items.
Check the Schedule H box on the Form 5500 (Part II, line Participant-directed brokerage account assets reported in the
1 Ob(1 ))if a Schedule H is attached to the Form 5500. Do not aggregate on line 1c(15) should be treated as one asset held
attach both a Schedule H and a Schedule I to the same Form for investment for purposes of the line 4i schedules, except that
5500. investments in tangible personal property must continue to be
Specific Instructions reported as separate assets on the line 4i schedules.
Lines A, B, C, and D. This information should be the same as In the event that investments made through a
reported in Part II of the Form 5500 to which this Schedule H is participant-directed brokerage account are loans, partnership or
attached. You may abbreviate the plan name (if necessary) to joint venture interests, real propert, employer securities, or
fit in the space provided. investments that could result in a loss in excess of the account
Do not use a social security number in line D in lieu of an balance of the participant or beneficiary who directed the
EIN. The Schedule H and its attachments are open to public transaction, such assets must be broken out and treated as
inspection, and the contents are public information and are separate assets on the applicable asset and liability categories
subject to publication on the Internet. Because of privacy in Part I, income and expense categories in Part II, and on the
concerns, the inclusion of a social security number on this line 4i schedules. The remaining assets in the
Schedule H or any of its attachments may result in the rejection participant-directed brokerage account may beleported in the
of the filing. aggregate as set forth in paragraph 2 above. ~e 8§el.eies vI il
be G v 81tl8tii ,g vw hetl ,c.r. lSnd tõ n heit extent, the lS~~1'~8te :J/
EINs may be obtained by applying for one on Form 55-4, 'R9t1UI9 sf rS(isRiR~ is 8flflrsflFÌete fer fttlFe 19181' ye81'( /
Application for Employer Identification Number, as soon as Columns (a) and (b). Enter the current value on each line as
possible. You can obtain Form SS-4 by callng of the beginning and end of the plan year.
1.800.TAX.FORM (1-800-829-3676) or at the IRS Web Site at
ww.irs.gov. The EBSA does not issue EINs. Note. Amounts reported in column (a) must be the same as
reported for the end of the plan year for corresponding line
Q. / ~~:~ :~:~~~~~ ~~n~':~~:l~~n 9:::~\~t~~ ~~,~~ items of the return/report for the preceding plan year. Do not
include contributions designated for the 2006 plan year in
/' (',;rr"'..ponn"'i:c~ d' IQ tç a CQi:p'lt9ri:zed revien of the ûeReeli,le
column (a).
.. Line 1a. Total noninterest bearing cash includes, among other
The cash, modified cash, or accrual basis may be used for
things, cash on hand or cash in a noninterest bearing checking
recognition of transactions in Parts I and II, as long as you use
account.
one method consistently. Round off all amounts reported on the
Schedule H to the nearest dollar. Any other amounts are Line 1b(1). Noncash basis filers should include contributions
subject to rejection. Check all subtotals and totals carefully. due the plan by the employer but not yet paid. Do not include
other amounts due from the employer such as the
If the assets of two or more plans are maintained in a fund
reimbursement of an expense or the repayment of a loan.
or account that is not a DFE, a registered investment company,
or the general account of an insurance company under an Line 1b(2). Noncash basis filers should include contributions
unallocated contract (see the instructions for lines 1c(9) through withheld by the employer from participants and amounts due
1c(14)), complete ~arts I and II of the Schedule H by entering directly from participants that have not yet been received by the
the plan's allocable part of each line item. plan. Do not include the repayment of participant loans.
Exception. When completing Part II of the Schedule H for a Line 1 b(3). Noncash basis filers should include amounts due
plan or DFE that participates in a CCT or PSA for which a Form to the plan that are not includable in lines 1 b(1) or 1 b(2). These
5500 has not been filed, do not allocate the income of the CCT amounts may include investment income earned but not yet
or PSA and expenses that were subtracted from the gross received by the plan and other amounts due to the plan such as
income of the CCT or PSA in determining their net investment amounts due from the employer or another plan for expense
gain (loss). Instead, enter the CCT or PSA net gain (loss) on reimbursement or from a participant for the repayment of an
line 2b(6) or (7) in accordance with the instructions for these overpayment of benefits.
lines.
Instructions for Schedule H (Form 5500) -39-
Line 1c(1). Include all assets that earn interest in a financial deemed distribution) should be included in column (b) without
institution account such as interest bearing checking accounts, regard to the occurrence of a deemed distribution.
passbook savings accounts, or in money market accounts. Note. After a participant loan that has been deemed distributed
Line 1c(2). Include securities issued or guaranteed by the is reported on line 2g, it is no longer to be reported as an asset
U.S. Government or its designated agencies such as U.S. on Schedule H or Schedule I unless, in a later year, the
Savings Bonds, Treasury bonds, Treasury bils, FNMA, and participant resumes repayment under the loan. However, such
GNMA. a loan (including interest accruing thereon after the deemed
distribution) that has not been repaid is stil considered
Line 1c(3). Include investment securities (other than employer outstanding for purposes of applying Code section 72(p)(2)(A)
securities defined below in 1d(1)) issued by a corporate entity at
to determine the maximum amount of subsequent loans. Also,
a stated interest rate repayable on a particular future date such the deemed distribution is not treated as an actual distribution
as most bonds, debentures, convertible debentures, for other purposes, such as the qualification requirements of
commercial paper and zero coupon bonds. Do not include debt
Code section 401, including, for example, the determination of
securities of governmental units that should be reported on line
top-heavy status under Code section 416 and the vesting
1c(2) or 1c(15).
requirements of Treasury Regulation section 1.411 (a)-7(d)(5).
"Preferred" means any of the above securities that are See Q&As 12 and 19 of Treasury Regulation section 1.72(p )-1.
publicly traded on a recognized securities exchange and the The entry on line 1c(8), column (b), of Schedule H
securities have a rating of "A" or above. If the securities are not
"Preferred," they are listed as "Other." (participant loans - end of year) or on line 1 a, column (b), of
Schedule I (plan assets - end of year) must include the current
Line 1c(4)(A). Include stock issued by corporations (other value of any participant loan that was reported as a deemed
than employer securities defined in 1 d(1) below) which is distribution on line 2g for any earlier year if the participant
accompanied by preferential rights such as the right to share in resumes repayment under the loan during the plan year. In
distributions of earnings at a higher rate or which has general addition, the amount to be entered on line 2g must be reduced
priority over the common stock of the same entity. Include the by the amount of the participant loan that was reported as a
value of warrants convertible into preferred stock. deemed distribution on line 2g for the earlier year.
Line 1c(4)(B). Include any stock (other than employer Lines 1c(9), (10), (11), and (12). Enter the total current value
securities defined in 1 d(1)) that represents regular ownership of of the plan's or DFE's interest in DFEs on the appropriate lines
the corporation and is not accompanied by preferential rights. as of the beginning and end of the plan or DFE year. The value
Include the value of warrants convertible into common stock. of the plan's or DFE's interest in each DFE at the end of the
Line 1c(5). Include the value of the plan's participation in a plan or DFE year must be reported on the Schedule D (Form
partnership or joint venture if the underlying assets of the 5500).
partnership or joint venture are not considered to be plan assets
under 29 CFR 2510.3-101. Do not include the value of a plan's , which a DFE Form 5500 has not been fied may not be
interest in a partnership or joint venture that is a 103-12 IE. m. The plan's oronDFE's
'. included lines interest
1c(9) or in CCTsThe
1c(10). andplan's
PSAsorfor
DFE's
Include the value of a 103-12 IE in 1c(12).
interest in the underlying assets of such CCTs and PSAs must
Line 1c(6). Include the current value of both income and be allocated and reported in the appropriate categories on a
non-income producing real property owned by the plan. Do not line-by-line basis on Part I of the Schedule H.
include the value of propert that is employer real propert or Note. For reporting purposes, a separate account that is not
propert used in plan operations that should be reported on considered to be holding plan assets pursuant to 29 CFR
lines 1d and 1e, respectively. 2510.3-101 (h)(1)(ii) does not constitute a pooled separate
Line 1 c(7). Enter the current value of all loans made by the account.
plan, except participant loans reportable on line 1c(8). Include Line 1c(14). Use the same method for determining the value
the sum of the value of loans for construction, securities loans, of the insurance contracts reported here as you used for line 3
commercial and/or residential mortgage loans that are not of Schedule A (Form 5500), or, if line 3 is not required, line 6 of
subject to Code section 72(p) (either by making or participating Schedule A (Form 5500).
in the loans directly or by purchasing loans originated by a third
part), and other miscellaneous loans. Line 1c(15). Include all other investments not includable in
lines 1c(1) through (14), such as options, index futures,
Line 1c(8). Enter the current value of all loans to participants repurchase agreements, state and municipal securities,
including residential mortgage loans that are subject to Code collectibles, and other personal propert.
section 72(p). Include the sum of the value of the unpaid an
principal balances, plus accrued but unpaid interest, if any, for Line 1d(1). An employer security is any secunty issued by
participant loans made under an individual account plan with employer (including affliates) of employees covered by the
investment experience segregated for each account, that are plan. These may include common stocks, preferred stocks,
made in accordance with 29 CFR 2550.408b-1 and secured bonds, zero coupon bonds, debentures, convertible debentures,
solely by a portion of the participant's vested accrued benefit. notes and commercial paper.
When applicable, combine this amount with the current value of Line 1d(2). The term "employer real propert" means real
any other participant loans. Do not include in column (b) a property (and related personal propert) that is leased to an
participant loan that has been deemed distributed during the employer of employees covered by the plan, or to an affliate of
plan year under the provisions of Code section 72(p) and such employer. For purposes of determining the time at which a
Treasury Regulation section 1. 72(p )-1, if both of the following plan acquires employer real propert for purposes of this line,
circumstances apply: such propert shall be deemed to be acquired by the plan on
1. Under the plan, the participant loan is treated as a the date on which the plan acquires the propert or on the date
directed investment solely of the participant's individual on which the lease to the employer (or affliate) is entered into,
account; and whichever is later.
2. As of the end of the plan year, the participant is not Line 1e. Include the current (not book) value of the buildings
continuing repayment under the loan. and other property used in the operation of the plan. Buildings
or other propert held as plan investments should be reported
If both of these circumstances apply, report the loan as a in 1 c(6) and 1 d(2).
deemed distribution on line 2g. However, if either of these
Do not include the value of future pension payments on lines
circumstances does not apply, the current value of the
19, h, i, j, or k.
participant loan (including interest accruing thereon after the
-40- Instructions for Schedule H (Form 5500)
Line 19. Noncash basis plans should include the total amount of assets since the beginning of the plan year (if held on the first
of benefi claims that have been processed and approved for day of the plan year) or their acquisition date (if purchased
payment by the plan. Welfare plans should also include dunng the plan year) is reported in line 2b(5) below, with two
"incurred but not reported" benefi claims. exceptions: (1) the realized gain (or loss) on each asset that
Line 1 h. Noncåsh basis plans should include the total amount was disposed of during the plan year is reported in 2b(4) (NOT
of obligations owed by the plan which were incurred in the on line 2b(5)), and (2) the net investment gain (or loss) from
normal operations of the plan and have been approved for CCTs, PSAs, MTIAs, 103-12 IEs, and registered investment
payment by the plan but have not been paid. companies is reported in lines 2b(6) through (10).
Line 1i. "Acquisition indebtedness", for debt-financed property The sum of the realized gain (or loss) of assets sold or
other than real propert, means the outstanding amount of the exchanged during the plan year is to be calculated as follows:
principal debt incurred: 1. Enter in 2b(4 )(A), column (a), the sum of the amount
1. By the organization in acquiring or improving the received for these former assets;
propert; 2. Enter in 2b(4)(B), column (a), the sum of the current
2. Before the acquisition or improvement of the propert if value of these former assets as of the beginning of the plan
the debt was incurred only to acquire or improve the propert; year and the purchase price for assets both acquired and
or disposed of during the plan year; and
3. After the acquisition or improvement of the propert if the 3. Enter in 2b(4)(C), coiumn (b), the result obtained when
debt lias incurred only to acquire or improve the propert and 2b(4)(B) is subtracted from 2b(4)(A). If entering a negative
was reasonably foreseeable at the time of such acquisition or number, enter a minus sign" -" to the left of the number.
improvement. For further explanation, see Code section 514(c).
Note. Bond write-offs should be reported as realized losses.
Line 1j. Noncash basis plans should include amounts owed Lin~ 2b(5). Subtract the current value of assets at the
for any liabilities that would not be classified as benefi claims beginning of the year plus the cost of any assets acquired
payable, operating payables, or acquisition indebtedness. during the plan year from the current value of assets at the end
Line 11. The entry in column (b) must equal the sum of the of the year to obtain this figure. If entering a negative number,
entry in column (a) plus lines 2k, 21(1), anèl21(2). enter a minus sign" -" to the left of the number. Do not include
Line 2a. Include the total cash contributions received and/or the value of assets reportable in lines 2b(4) and 2b(6) through
(for accrual basis plans) due to be received. 2b(10).
Note. Plans using the accrual basis of accounting should not Lines 2b(6), (7), (8), and (9). Report all earnings, expenses,
include contributions designated for years before the 2006 plan gains or losses, and unrealized appreciation or depreciation
year on line 2a. included in computing the net investment gain (or loss) from all
Line 2a(1)(B). For welfare plans, report all employee CCTs, PSAs, MTIAs, and 103-121Es here. If some plan funds
contributions, including all elective contributions under a are held in any of these entities and other plan funds are held in
cafeteria plan (Code section 125). For pension plans, other funding media, complete all applicable subitems of line 2
participant contributions, for purposes of this item, also include to report plan earnings and expenses relating to the other
elective contributions under a qualified cash or deferred funding media. The net investment gain (or loss) allocated to
the plan for the plan year from the plan's investment in these
arrangement (Code section 401 (k)).
entities is equal to:
Line 2a(2). Use the current value, at date contributed, of
securities or other noncash propert. 1. The sum of the current value of the plan's interest in each
Line 2b(1)(A). Enter interest earned on interest-bearing cash, entity at the end of the plan year, .
2. Minus the current value of the plan's interest in each
including earnings from sweep accounts, STIF accounts,
entity at the beginning of the plan year,
money market accounts, certificates qf deposit, etc. This is the
3. Plus any amounts transferred out of each entity by the
interest earned on the investments reported on line 1c(1).
plan during the plan year, and
Line 2b(1)(B). Enter interest earned on U.S. Govemment 4. Minus any amounts transferred into each entity by the
Securities. This is the interest earned on the investments plan during the plan year.
reported on line 1 c(2).
Line 2b(1)(C). Generally, this is the interest earned on Enter the net gain as a positive number or the net loss as a
securities that are reported on lines 1 (c)(3)(A) and (B) and negative number.
1 d( 1 ). Note. Enter the combined net investment gain or loss from all
Line 2b(2). Generally, the dividends are for investments CCTs and PSAs, regardless of whether a DFE Form 5500 was
reported on line 1c(4)(A) and (B) and 1d(1). For accrual basis filed for the CCTs and PSAs.
plans, include any dividends declared for stock held on the date Line 2b(10). Enter net investment gain (loss) from registered
of record, but not yet received as of the end of the plan year. investment companies here. Compute in the same manner as
Line 2b(3). Generally, rents represent the income earned on discussed above for lines 2b(6) tt)rough (9).
the real propert that is reported in items 1 c(6) and 1 d(2). Rents
Line 2c. Include all other plan income eamed that is not
should be entered as a "Net" figure. Net rents are determined included in 2a or 2b. Do not include transfers from other plans
by taking the total rent received and subtracting all expenses that should be reported in line 21. .
directly associated with the propert. If the real propert is
jointly used as income producing propert and for the operation Line 2e(1). Include the current value of all cash, securities, or
of the plan, that portion of the expenses attributable to the other property at the date of distribution. Include all eligible
income producing portion of the propert should be netted rollover distributions as defined in Code section 401(a)(31)(C)
against the total rents received. paid at the participant's election to an eligible retirement plan
Line 2b(4). Enter in column (b), the total of net gain (loss) on (including an IRA within the meaning of section 401 (a)(31 )(D)).
sale of assets. This equals the sum of the net realized gain (or Line 2e(2). Include payments to insurance companies and
loss) on each asset held at the beginning of the plan year which similar organizations such as Blue Cross, Blue Shield, and
was sold or exchanged during the plan year, and on each asset health maintenance organizations for the provision of plan
that was both acquired and disposed of within the plan year. benefits (e.g., paid-up annuities, accident insurance, health
Note. As current value reporting is required for the Form 5500, insurance, vision care, dental coverage, stop-loss insurance
assets are revalue? to current .value at the end of the plan year. whose claims are paid to the plan (or which is otherwise an
For purposes of this form, the Increase or decrease in the value asset of the plan)), etc.
;- Instructions for Schedule H (Form 5500) -41-

Line 2e(3). Include all payments made to other organizations valuations of closely held securities for which there is no ready
or individuals providing benefits. Generally, these are individual market. Do not include amounts paid to plan employees to
providers of welfare benefis such as legal services, day care perform bookkeeping/accounting functions that should be
services, training and apprenticeship services. included in 2i(4).
Line 2f. Include on this line all distributions paid during the line 2i(2). Enter the total fees paid (or in the case of accrual
plan year of excess deferrals under Code section basis plans, costs incurred during the plan year but not paid as
402(g)(2)(A)(ii), excess contributions under section 401 (k)(8), of the end of the plan year) to a contract administrator for
and excess aggregate contributions under section 401 (m)(6). performing administrative services for the plan. For purposes of
+- Include allocable income distributed. Also include on this line the return/report, a contract administrator is any individual,
~ any elective deferrals and employee contributions distributed or partnership or corporation, responsible for managing the clerical
j returned to employees during the plan year in accordance with operations (e.g., handling membership rosters, claims
payments, maintaining books and records) of the plan on a
a
~_Treasury Regulation
attributable section
gains that were1.415-6(b)(6)(iv),
also distributed. as well as any contractual basis. Do not include salaried staff or employees of
the plan or banks or insurance carriers.
1i Line 2g. Report on line 2g a participant loan that has been
of deemed distributed during the plan year under the provisions of Line 2i(3). Enter the total fees paid (or in the case of accrual
~ Code section 72(p) and Treasury Regulation section 1. 72(p )-1 basis plans, costs incurred during the plan year but not paid as
I: only if both of the following circumstances apply: of the end ofthe plan year). to an individual, partnership or
~.. 1. .. Under the plan, the participant loan is treated as a
corporation (or other person) for advice to the plan relating to its
: ~ directed investment solely of the participant's individual
investment portolio. These may include fees paid to manage
the plan's investments, fees for specific advice on a particular
"' 'i account; and investment, and fees for the evaluation of the plan's investment
:; .. 2. As of the end of the plan year, the participant is not
performance.
iU~~s:continuing repayment under the loan. Line 2i(4). Other expenses are those that cannot be included
~ If either of these circumstances does not apply, a deemed in 2i(1) through 2i(3). These may include plan expenditures
\." ~ distribution of a participant loan should not be reported on line sucl' as salaries and other compensation and allowances (e.g.,
~ ~ 2g. Instead, the current value of the partièipant loan (including payment of premiums to provide health insurance benefis to
plan employees), expenses for offce supplies and equipment,
t-:-;..
-- interest accruing
be included thereon
on line after
1c(8), the(b)
column deemed distribution)
(participant loans -should
end of cars, telephone, postage, rent, expenses associated with the ~
.t ': year), without regard to the occurrence of a deemed
ownership of a building used in the operation of the Plan~ ttn C\
~ distribution. miscellaneous exp~nse~h9 :~::G' ::(; :R:==r' lRtO
~L Note. The amount to be reported on line 2g of Schedule H or Of o'(p'iRi9~ ~iiQç:lat9'i t (; e I . ../
:; .. Schedule I must be reduced if, during the plan year, a ~emiR3rs, tra"sl, m89tiR~s, ate¡ /'
~ ic participant resumes repayment under a participant loan line 21. Include in these reconcilation figures the value of all
:: '.1 reported as a deemed distribution on line 2g for any earlier transfers of assets or liabilties into or out of the plan resulting
~ ç: year. The amount of the required reduction is the amount of the from, among other things, mergers and consolidations. A
-: S participant loan reported as a deemed distribution on line 2g for transfer of assets or liabilities occurs when there is a reduction
1) 3: the earlier year. If entering a negative number, enter a minus
of assets or liabilties with respect to one plan and the receipt of
.¡ sign" -" to the left of the number. The current value of the these assets or the assumption of these liabilities by another
xi ~.. participant loan must then be included in line 1c(8), column (b),
plan. A transfer is not a shifting of one plan's assets or liabilities
Vi I f of Schedule H (participant loans - end of year) or in line 1 a, from one investment to another. A transfer is not a distribution
~ -+ column (b), of Schedule I (plan assets - end of year). of all or part of an individual participant's account balance that
is reportable on Form 1099-R, Distributions From Pensions,
t1 ~ Although certain participant loans that are deemed
-.J... distributed are to be reported on line2g of the Schedule H or Annuities, Retirement or Profi-Sharing Plans, IRAs, Insurance
t VI Schedule i, and are not to be reported on the Schedule H or Contracts, etc., (see the instructions for line 2e). Transfers out
~l .; Schedule i as an asset thereafter (unless the participant at the end of the year should be reported as occurring during
~.~ resumes repayment under the loan in a later year), they are stil the plan year.
L :; considered outstanding loans and are not treated as actual Note. If this Schedule H is filed for a DFE, report the value of
&_ II distributions for certain purposes. See O&As 12 and 19 of all asset transfers to the DFE, including those resulting from
l. ,_ Treasury Regulation section 1. 72(p )-1. contributions to participating plans on line 21(1), and report the
;j ~ Line 2h. Interest expense is a monetary charge for the use of total value of all assets transferred out of the DFE, including
\. -f money borrowed by the plan. This amount should include the assets withdrawn for disbursement as benefi payments by
-f ~ total of interest paid or to be paid (for accrual basis plans)
participating plans, on line 21(2). Contributions and benefi
payments are considered to be made to/by the plan (not to/by a
'J' ..t during the plan year.
DFE).
.~ .. Line 2i. Report all administrative expenses (by specified
;;5 category) paid by or charged to the plan, including those that Line 3. The administrator of an employee benefit plan who
files a Schedule H (Form 5500) generally must engage an
~3 were not subtracted from the gross income of CCTs, PSAs, independent qualified public accountant (IOPA) pursuant to
.i."" MTIAs, and 103-121Es in determining their net investment
v ~ gaines) or loss(es). Expenses incurred in the general operations ERISA section 103(a)(3)(A) and 29 CFR 2520.1 03-1 (b). This
_ ,+ of the plan are classified as administrative expenses. requirement also applies to a Form 5500 filed for a 103-12 IE
.~.~ Line 2i(1). Include the total fees paid (or in the case of accrual
and for a GIA (see 29 CFR 2520.103-12 and 29 CFR
2520.103-2). The accountant's report must be attached to the
- basis plans costs incurred during the plan year but not paid as
'J¡ I) of the end of the plan year) by the plan for outside accounting, Form 5500 when a Schedule H (Form 5500) is attached unless
~ Vl
~. \/ actuarial, legal, and valuation/appraisal services. Include fees line 3d(1) or 3d(2) on the Schedule H is checked.
1. "j for the annual audit of the plan by an independent qualified 29 CFR 2520.103-1 (b) requires that any separate financial
lv :0( public accountant; for payroll audits; for accounting/ statements prepared in order for the independent qualified
~ d bookkeeping services; for actuarial services rendered to the public accountant to form the opinion and notes to these
"\ w
,,~ç s: plan, and to a lawyer for rendering legal opinions, liigation, and financial statements must be attached to the Form 5500. "Any
advice (but not for providing legal services as a benefi to plan separate statements must include the information required to be
--t t participants)j'nclude the fee(s) for valuations or appraisals to disclosed in Parts I and II of the Schedule H; however, they
~ )f aetermine th-e 'bost, quality, or value of an item such as real may be aggregated into categories in a manner other than that f:
4-cl used on the Schedule H. The separate statements should~i ~-
propert, personal propert (gemstones, coins, etc.), and for
~'t -42- Instructions for Schedule H (Form 5500)
Y' ~tRS~ tyl3s'.\'itlefl
Parts I and II or8rstatements
I3riFlteEi 8F1~ consist of
incorporating byreproductions of Note.
references Parts I fromThese regulations
engaging do notorexempt
an accountant the planthe
from attaching administrator
accountant's
and II. See ERISA section 103(a)(3)(A), and the DOL report to the Form 5500. If you check line 3b, you must also
(a)(2) and (b), 2520.103-2, and check the appropriate box on line 3a to identify the type of
2520.104-50. opinion offered by the accountant.
regulations 29 CFR 2520.103-1
Note. Delinquent participant contributions reported on line 4a Line 3c. Enter the name and EIN of the accountant (or
should be treated as part of the separate schedules referenced accounting firm) in the space provided on line 3c. Do
not use a
in ERISA section 103(a)(3)(A) and 29 CFR 2520.103-1 (b) and social security number in lieu of an ElN. The Schedule H is
2520.103-2(b) for purposes of preparing the accountant's open to public inspection. and the contents are public
opinion described on line 3 even though they are no longer information and are subject to publication on the Internet.
required to be listed on Part ILL of the Schedule G. If the Because of privacy concems, the inclusion of a social security
information contained on line 4a is not presented in accordance number on this Schedule H may result in the rejection of the
with regulatory requirements, the IQPA report must make the filing.
appropriate disclosures in accordance with generally accepted Line 3d(1). Check this box only if the Schedule H is being filed
auditing standards. Delinquent participant contributions that are for a CCT, PSA, or MTIA.
exempt because they satisfy the DOL Voluntary Fiduciary Line 3d(2). Check this box if the plan has elected to defer
Correction Program (VFCP) requirements and the conditions of attaching the accountant's opinion for the first of 2 consecutive
Prohibited Transaction Exemption (PTE) 2002-51 do not need plan years, one of which is a short plan year of 7 months or
to be freated as part of the schedule of nonexempt less. The Form 5500 for the first of the 2 years must be
part-in-interest transactions. complete and accurate, with all required attachments, except
If the required accountant's report is not attached to the for the accountant's report, including an attchment explaining
Form 5500, the filing is subject to rejection as incomplete and why one of the 2 plan years is of 7 or fewer months duration
penalties may be assessed. and stating that the annual report for the immediately following
Lines 3a(1) through 3a(4). These boxes identify the type of plan year wil include a report of an independent qualified public
opinion offered by the accountant. accountant withaccompanying
respect toschedules
the financial statements and
for both of the 2 plan years. The Form
Line 3a(1). Check if an unqualified opinion was issued. 5500 for the second year must include: (a) financial schedules
Generally, an unqualified opinion is issued when the and statements for both plan years; (b) a report of an
independent qualified public accountant concludes that the independent qualified public accountant with respect to the
plan's financial statements present fairly, in all material financial schedules and statements for each of the 2 plan years :i
respects, the financial status of the plan as of the end of the (regardless of the number qf participants covered at the
period audited and the changes in its financial status for the beginning of each plan year); and (c) a statement identifying _'f
period under audit in conformity with generally accepted any material differences between the unaudited financial ~
accounting principles (GMP) or an other comprehensive basis information submitted with the first Form 5500 and the audited ~
of accounting (OCBOA), e.g., cash basis. financial information submitted with the second Form 5500. See t:
Line 3a(2). Check if a qualified opinion was issued. Generally, 29 CFR 2520.104-50. ß
a qualified opinion is issued by an independent qualified public Note. Do not check the box on line 3d(2) if the Form 5500 is -+
accountant when the plan's financial statements present fairly, filed for a 103-12 IE or a GIA. A deferral of the accountant's (I
in all material respects, the financial status of the plan as of the opinion is not permitted for a 103-12 IE or a GIA. If an E or G is C
end of the audit period and the changes in its financial status for entered on Form 5500, Part I, line A(4), an accountant's opinion ~
the period under audit in conformity with GMP or OCBOA, must be attached to the Form 5500 and the type of opinion o
except for the effects of one or more matters described in the must be reported on Schedule H, line 3a. ~
opinion. Lines 4a through 4k. Plans completing Schedule H must ~
Line 3a(3). Check if a disclaimer of opinion was issued. A answer all these lines either "Yes" or "No." If lines 4a through '1
disclaimer of opinion is issued when the independent ql!alified 4h are "Yes," an amount must be entered where indicated. -=
public accountant does not express an opinion on the financial Report investments in CCTs, PSAs, MTIAs, and 103-12 IEs, but í-
~~~~~~~~~ ~~~~~~~ ~~~~I~~~~r ~~~~~7~;:;:~ ~~i~~~ton ~ho~i:~~~~~e~:~~t: ~:~~e~ir~~~~~~~i~t~~~~~~~o~: ~i~~f4b, ~

the financial statements. 4c, 4i, and 4j. CCTs and PSAs do not complete Part IV. MTIAs,
103-12IEs, and GIAs do not complete lines 4a, 4e, 4f, 4g, 4h, ~
the plan received an adverse ~4 103-121Es also do not complete line 4iJ _ ..
accountant's opinion. Generally, an adverse opinion is issued Q
Line 3a(4). Check if
by an independent qualified public accountant when the plan's Line 4a. Amounts paid by a participant or beneficiary to an l.
financial statements do not present fairly, in all material ~ employer and/or withheld by an employer for contribution to the ¿
respects, the financial status of the plan as of the end of the -t plan ar~ participant co~tributions tha~ be?ome plan assets as of
audit period and the changes in its financial status for the period ;) the earliest date on which such contnbutions can reasonably be
under audit in conformity with GMP or OCBOA F.. segregated from the employets general assets (see 29CFR
. :i 2510.3-102). An employer holding these assets after that date
Line 3b. Check "Yes" if a box is checked on line 3a and the ." commingled with its general assets wil have engaged in a
scope ?f the plan's audit was limited pursuant to DOL prohibited use of plan assets (see ERISA section 406). If such a
regulations 29 CFR 2520.103-8 and 2520.103-12(d) because nonexempt prohibited transaction occurred with respect to a
the examination and report of an independent qualifed disqualifed person (see Code section 4975(e)(2)), fie Form
accountant did not extend to: (a) statements or information 5330, Return of Excise Taxes Related to Employee Benefit
regarding assets held by a bank, similar institution or insurance Plans, with the IRS to pay any applicable excise tax on the
carrier that is regulated and supervised and subject to periodic transaction.
examination by a state. or Federal agency provided .that the Plans that check "Yes" must enter the aggregate amount of
statements o~ i~forr:ati.on .are prep~red by and ce~ified to by all
late contributions for the year. The total amount of the
~he ban~ or ~imilar inst!tution or an insurance carner, or (b) delinquent contributions should be included on line 4a of the
informatio.~ ~n~lud~d ~it~ th~ Form 5500 filed for a 103-12 IE. Schedule H or I, as applicable, for the year in which the
The t~~ similar insti.tution as used her~ does ~o~ extend to contributions were delinquent and should be carried over and
securities brokerage firms (see DOL Advisory Opinion 93-21A). reported again on line 4a of the Schedule H or I, as applicable,
See 29 CFR 2520.103-8 and 2520.103-12(d). for each subsequent year until the year after the violation has

been fully corrected, which correction includes payment of the Note. See the instructions for Part III of the Schedule G (Form
late contributions and reimbursement of the plan for lost 5500) concerning non-exempt transactions and
earnings or profis. If no participant contributions were received part-in-interest.
or withheld by the employer during the plan year, answer "No." You may indicate that an application for an administrative
exemption is pending. If you are unsure as to whether a
transaction is exempt or not, you should consult with either the
TIP should be treated as part of the separate schedules plan's independent qualified public accountant or legal counsel
S Delinquent participant
referenced in ERISAcontributions reportedand
section 103(a)(3)(A) on29
line 4a
CFR or both.
2520.103-1(b) and 2520.103-2(b) for purposes of preparing the
accountant's opinion described on line 3 even though they are S Applicants that satisfy the VFCP requirements and the
no longer required to be listed on Part II of the Schedule G. If TIP conditions of PTE 2002-51 (see the instructions for line
the information contained on line 4a is not presented in 4a) are eligible for immediate relief from payment of
accordance with regulatory requirements, the IQPA report must certain prohibited transaction excise taxes for certain corrected
make the appropriate disclosures in accordance with generally transactions, and are also relieved from the obligation to file the
accepted auditing standards. For more information, see EBSA's Form 5330 with the IRS. For more information, see 71 Fed.
Frequently Asked Questions About Reporting Delinquent Reg. 20261 (Apr. 19, 2006) and 71 Fed. Reg. 20135 (Apr. 19,
Contributions, available on the Internet at ww.dol.gov/ebsa. 2006). When the conditions of PTE 2002-51 have been
Although all delinquent participant contributions must be satisfied, the corrected transactions should be treated as
reported on line 4a, delinquent contributions for which the DOL exempt under Code section 4975(c) for the purposes of
Voluntary Fiduciary Correction Program (VFCP) requirements answering line 4d.
and the conditions of Prohibited Transaction Exemption (PTE) Line 4e. Plans that check "Yes" must enter the aggregate
2002-51 have been satisfied do not need to be treated as amount of coverage for all claims. Check "Yes" only if the plan
nonexempt part-in-interest transactions. itself (as opposed to the plan sponsor or administrator) is a
The VFCP describes how to apply, the specifc transactions named insured under a fidelity bond from an approved surety
covered (which transactions include delinquent participant covering plan offcials and that protects the plan as described in
contributions to pension and welfare plans), and acceptable 29 CFR Part 2580. Generally, every plan offcial of an employee
methods for correcting violations. In addition, applicants that benefit plan who "handles" funds or other propert of such plan
satisfy both the VFCP requirements and the conditions of PTE must be bonded. Generally, a person shall be deemed to be
2002-51 are eligible for immediate relieffrompayment of "handling" funds or other propert of a plan, so as to require
certain prohibited transaction excise taxes for certain corrected bonding, whenever his or her other duties or activities with
transactions, and are also relieved from the obligation to fie the respect to given funds are such that there is a risk that such
Form 5330 with the IRS. For more information, see 71 Fed. funds could be lost in the event of fraud or dishonesty on the
Reg. 20261 (Apr. 19, 2006) and 71 Fed. Reg. 20135 (Apr. 19, part of such person, acting either alone or in c~lIusion with
2006). Information about the VFC~ is also available on the others. Se.ction 412 of ~RISA ~nd DOL r?gulat!ons 29 CF~ .
Internet atww.dol.gov/ebsa.j lV\s:ex+ mM n--t tic\C¡Q. 2580 provide the bonding requirements, including the definition
f'\ v of "handling" (29 CFR 2580.412-6), the permissible forms of
Line 4b. Plans that check "Yes" must enter the amount and bonds (29 CFR 2580.412-10), the amount of the bond (29 CFR
complete.~art I of Sched~l~ G. The due date, payment amount 2580, subpart C), and certain exemptions such as the
and condition.s for .determining default of a. n~te or loan are exemption for unfunded plans. certain banks and insurance
usually contained in the ~o.cuments establlshing the not~ or companies (ERISA section 412), and the exemption allowing
loan. A loan by the pl~n i~ in default whi:n the ~orr~wer is plan offcials to purchase bonds from surety companies
una~le to p.ay.the obligation upon maturity. Obl~gations that authorized by the Secretary of the Treasury as acceptable
require periodic .repayment. ca~ default at an.y time. Generall.y, reinsurers on Federal bonds (29 CFR 2580.412-23).
. loans and fixed income obligations are consid~r~d uncollect.I?le Information concerning the list of approved sureties and
when payment has not been made and there is little probability reinsurers is available on the Intemet at ww.fms.treas.gov/
that payment wil be made. A fixed income obligation has a c570.
fixed maturity date at a specified interest rate. Do not include .' . .
participant loans made under an individual account plan with Note: PI~ns.~re'permltted under cert~i~ conditions to purchase
investment experience segregated for each account that were fiduciary lIa~lllty insurance. These policies do not protect the
made in accordance with 29 CFR 2550.408b-1 and secured plan from. di~honest acts and are not bonds that should be
solely by a portion of the participant's vested accrued benefit. reported in line 4e.
. " " Line 4f. Check "Yes," if the plan had suffered or discovered
Lme 4c. Plans that check Yes must ~nter the amount and any loss as a result of any dishonest or fraudulent act(s) even if
comple~e Part I~ of Schedule G. A lease is an aweement the loss was reimbursed by the plan's fidelity bond or from any
conveying. the right to ~s? propert, plant or equi~ment for a other source. If "Yes" is checked enter the full amount of the
stated period. A lease is in default when the ~eqUired . loss. If the full amount of the loss has not yet been determined,
payment(s) ha~ not been made. An uncollectible lease is one provide an estimate and disclose that the figure is an estimate,
where the required payments have not been made and for such as "(Q1000"
which there is little probabilty that payment wil be made. .
me4d. PI
L" ans
th a c kec"Y"
t h est mus
t th en
t der e amoun
m Wilful an 'sectio
failure 501
to report is a criminal offense. See ERISA
complete Part ill of Schedule G. Check "Yes" if any nonexempt . n. .
transaction with a part-in-interest occurred regardless of . .
whether the transaction is disclosed in the accountant's report. Lines 49 and 4h. Current value means fair market value where
Do not check "Yes" or complete Schedule G, Part II, with available. Otherwise, it means the fair value as determined in
respect to transactions that are: (1) statutorily exempt under good faith under the terms of the plan by a trustee or a named
Part 4 of Title I of ERISA; (2) administratively exempt under fiduciary, assuming an orderly liquidation at the time of the
ERISA section 408(a); (3) exempt under Code sections 4975(c) determination. See ERISA section 3(26).
or 4975(d); (4) the holding of participant contributions in the An accurate assessment of fair market value is essential to
empl?yer s general assets !or a welfare plan t~at meets the . a pension plan's abilty to comply with the requirements set
conditions of ER~SA Te?hnical Release 92-01: (5) a tran~action forth in the Code (e.g., the exclusive benefi rule of Code
of a.1 ?3-12 IE ~ith ~arties other than .the plan, or (6) delinquent section 401 (a)(2), the limitations on benefits and contributions
participant contributions reported on line 4a. under Code section 415, and the minimum funding
-44- Instructions for Schedule H (Form 5500)
TIDS TEXT is TO BE INSERTED ON PAGE 44, COLUMN i
Paricipant loan repayments paid to and/or withheld by an employer for puroses of

transmittal to the plan that were not transmitted to the plan in a timely fashion may be
reported on Line 4a in accordance with the reporting requirements that apply to
delinquent paricipant contrbutions or they can be reported on Line 4d. See Advisory
Opinion 2002-02A, available at ww.doL.gov/ebsa.
Line 4a Schedule. Attach a Schedule of Delinquent Paricipant Contrbutions using the

format below if you entered "Yes." If you choose to include paricipànt loan repayments
on Line 4a, you must apply the same supplemental schedule and IQP A disclosure
requirements to the loan repayments as apply to delinquent transmittls of paricipant
contributions.
2008 Form 5500 Line 4a - Schedule of Delinquent Participant Contributions

Participant Total that Constitute Nonexempt Prohibited Total Fully
Contributions Transactions Corrected Under
Transferred Late VFCP and PTE
to Plan Contributions Contributions Contributions 2002-51
Not Corrected Corrected Pending
Outside VFCP Correction in
VFCP
requirements under Code section 412) and must be determined line 4i. Check "Yes" if the plan had any assets held for
annually. investment purposes, and attach a schedule of assets held for
investment purposes at end of year, a schedule of assets held
Examples of assets that may not have a readily for investment purposes that were both acquired and disposed
determinable value on an established market (e.g., NYSE, Ofw.ithin the plan year, or both, as applicablel-I'e. .iel.eeltiles ~/
AMEX, over the counter, etc.) include real estate, nonpublicly mii""t """'" th", fnrrq"'t iøt fortl: b~lg'" gr :¡ tillilar ÍQR;õ1t :;R~ tl:e .
traded securities, shares in a limited partnership, and 9Effesize ~a~er 88 tJ;e F8Ff 66eq.. See 29 CFR 2520.103-11.
collectibles. Do not check "Yes" on line 4g if the plan is a
defined contribution plan and the only assets the plan holds, Assets held for investment purposes shall include:
that do not have a readily determinable value on an established . Any investment asset held by the plan on the last day of the
market, are: (1) participant loans not in default, or (2) assets plan year; and
over which the participant exercises control within the meaning . Any investment asset purchased during the plan year and
of section 404(c) of ERISA. sold before the end of the plan year except:
Although the current value of plan assets must be 1. Debt obligations ofthe U.S. or any U.S. agency.
determined each year, there is no requirement that the assets 2. Interests issued by a company registered under the
(other than certain nonpublicly traded employer securities held Investment Company' Act of 1940 (e.g., a mutual fund).
in ESOPs) be valued every year by independent third-part 3. Bank certificates of deposit with a maturity of one year or
appraisers. less.
4. Commercial paper with a maturity of 9 months or less if it
Enter in the amount column the fair market value of the is valued in the highest rating category by at least two nationally
assets referred to on line 4g whose value was not readily recognized statistical rating services and is issued by a
determinable on an established market and which were not company required to file reports with the Securities and
valued by an independent third-part appraiser in the plan year. Exchange Commission under section 13 of the Securities
GeneraHy, as it relates to these questions, an appraisal byan Exchange Act of 1934.
independent third part is an evaluation of the value of an asset 5. Participations in a bank common or collective trust.
prepared by an individual or firm who knows how to judge the 6. Participations in an insurance company pooled separate
value of such assets and does not have an ongoing relationship account.
with the plan or plan fiduciaries except for preparing the 7. Securities purchased from a broker-dealer registered
appraisals. under the Securities Exchange Act of 1934 and either: (1) listed
Line 4i schedules. The first schedule required to be attached is a schedule of all assets held for investment purposes at the end
of the plan year, aggregated and identified by issue, maturity date, rate of interest, collateral, par or maturity value, cost and current
value, and, in the case of a loan, the payment schedule.
In column (a), place an asterisk (*) on the line of each identified person known to be a part-in-interest to the plan. In column
(c), include any restriction on transferability of corporate securities. (Include lending of securities permitted under Prohibited
Transactions Exemption 81-6.)
This schedule must be clearly labeled "Schedule H, line 4i-5chedule of Assets (Held At End of Year)."
Ie) Description of investment including maturity date, (e) Current
(a) (h) Identity of issue. borrower, lessor, or similar par (eI Cost value
c. rate of interest, collateral, par, or maturity value
/' ""
The second schedule required to be attached is a schedule of investment assets that were both acquired and disposed of within
the plan year. This schedule must be clearly labeled "Schedule H, line 4i-hedule of Assets (Acquired and Disposed of Within
Year)."
lb) Description of investment including maturity date, (e) Costs of (ei Proeeds of
(a) Identity of issue. borrower, lessor, or similar par rate of interest. collateral, par. or maturity value acquisitions dispositions
Notes: (1) Participant loans under an individual account plan with investment experience segregated for each account, that are
made in accordance with 29 CFR 2550.408b-1 and that are secured solely by a portion of the participant's vested accrued benefit,
may be aggregated for reporting purposes in item 4i. Under identity of borrower enter "Participant loans," under rate of interest
enter the lowest rate and the highest rate charged during the plan year (e.g., 8%-10%), under the cost and proceeds columns
enter zero, and under current value enter the total amount of these loans. (2) Column (d) cost information for the Schedule of
Assets (Held At End of Year) and the column (c) cost of acquisitions information for the Schedule of Assets (Acquired and
Disposed of Within Year) may be omited when reporting investments of an individual account plan that a paricipant or beneficiary
directed with respect to assets allocated to his or her account (including a negative election authorized under the terms of the
plan). (3) Participant-directed brokerage account assets reported in the aggregate on line 1c(15) should be treated as one asset
held for investment for purposes of the line 4i schedules, except investments in tangible personal propert must continue to be
reported as separate assets on the line 4i schedules.

on a national securities exchange and registered under section with assets in a master trust that have other transactions should
6 of the Securities Exchange Act of 1934, or (2) quoted on determine the 5% figure by subtracting the current value of plan
NASDAQ. assets held in the master trust from the current value of all plan
Assets held for investment purposes shall not include any assets at the beginning of the plan year and check "Yes" or
investment that was not held by the plan on the last day of the "No," as appropriate. Do not include individual transactions of
plan year if that investment is reported in the annual report for common/collective trusts, pooled separate accounts, master
that plan year in any ofthe following: trust investment accounts, 103-12IEs, and registered
investment companies in which this plan or DFE invests.
1. The schedule of loans or fixed income obligations in
default required by Schedule G, Part I; In the case of a purchase or sale of a security on the market,
2. The schedule of leases in default or classified as do not identify the person from whom purchased or to whom
uncollectible required by Schedule G, Part II; sold.
3. The schedule of non-exempt transactions required by Special rule for certain participant-directed transactions.
Schedule G, Part II; and Transactions under an individual account plan that a participant
4. The schedule of reportable transactions required by or beneficiary directed with respect to assets allocated to his or
Schedule H, line 4j. her account (including a negative election authorized under the
terms of the plan) should not be treated for purposes of line 4j
Line 4j. Check "Yes" and attach to the Form 5500 the
as reportable transactions. . The current value of all assets of the
following schedule if the plan had any reportable transactions plan, including these participant-directed transactions, should
(see 29 CFR 2520.103-6 and the examples provided in the be included in determining the 5% figure for all other
regulation). The schedule must use the format set forth below
transactions.
or a similar format and the same size paper as the Form 5500.
See 29 CFR 2520.103-11. Line 4k. Check "Yes" if all the plan assets (including
insurance/annuity contracts) were distributed to the participants
A reportable transaction includes:
and beneficiaries, legally transferred to the control of another
1. A single transaction within the plan year in excess of 5% plan, or brought under the control of the PBGC. ~
of the current value of the plan assets;
2. Any series of transactions with or in conjunction with the Check "No" for a welfare benefi plan that is still liable to pay ?
same person, involving propert other than securities, which
amount in the aggregate within the plan year (regardless of the
category of asset and the gain or loss on any transaction) to
more than 5% of the current value of plan assets;
I. ii". :;
benefits for claims incurred before the termination date, but nOn !L
yet paid. See 29 CFR 2520. 1 04b-2(g)(2)(ii). .- -l
were distributed to participants andlor beneficiaries, yo ~
3. Any transaction within the plan year involving securities encouraged to complete Schedule SSA (Form , isting ç
of the same issue if within the plan year any series of each participant reported on a previous ule SSA (Form f
transactions with respect to such securities amount in the 5500) who has received all of his an benefis, and, !o
aggregate to more than 5% of the current value of the plan
assets; and
4. Any transaction within the plan year with respect to
securities with, or in conjunction with, a person if any prior or
subsequent single transaction within the plan year with such
person, with respect to securities, exceeds 5% of the current
value of plan assets.
. ~
therefore, is no longer ent" 0 receive deferred vested ~
benefis. This wil e e that SSA's records are correct, and --l
help elimin nfusion for participants and plan administrators ~
in th reo See the instructions to the Schedule SSA (Form ;t
Line 5a. Check "Yes" if a resolution to terminate the plan wa:¡. \l
adopted during this or any prior plan year, unless the
The 5% figure is determined by comparing the current value termination was revoked and no assets reverted to the
of the transaction at the transaction date with the current value employer. If "Yes" is checked, enter the amount of plan assets
of the plan assets at the beginning of the plan year. If this is the that reverted to the employer during the plan year in connection
initial plan year, you may use the current value of plan assets with the implementation of such termination. Enter "-0-" if no
at the end of the plan year to determine the 5% figure. reversion occurred during the current plan year.
If the assets of two or more plans are maintained in one trust, ! assets, and, for a welfare benefit plan, if the plan is stil
except as provided below, the plan's allocable portion of the m, A. Form
liable 5500
to paymust be fied
benefis for each
for claims year the
incurred plan
before has
the
transactions of the trust shall be combined with the other termination date, but not yet paid. See 29 CFR
transactions of the plan, if any, to determine which transactions 2520.104b-2(g)(2)(ii).
(or series of transactions) are reportable (5%) transactions. Line 5b. Enter information concerning assets and/or liabilities
For investments in common/collective trusts, pooled transferred from this plan to another plan(s) (including spin-offs)
separate accounts, 103-12 IEs and registered investment during the plan year. A transfer of assets or liabilities occurs
companies, determine the 5% figure by comparing the when there is a reduction of assets or liabilties with respect to
transaction date value of the acquisition andlor disposition of one plan and the receipt of these assets or the assumption of
units of participation or shares in the entity with the current these liabilities by another plan. Enter the name, PN, and EIN of
value of the plan assets at the beginning of the plan year. If the the transferee plan(s) involved on lines 5b(1). (2), and (3). If
Schedule H is attached to a Form 5500 filed for a plan with all there are more than four plans, include an attachment with the
plan funds held in a master trust, check "No" on line 4j. Plans information required for 5b(1), (2), and (3) for each adàitional
Line 4j schedule. The schedule required to be attached is a schedule of reportable transactions that must be clearly labeled
"Schedule H, line 4j - Schedule of Reportble Transactions."
(h) Current
(a) Identity of (b) Description of asset (e) Purchase (d) Sellng (e) Lease (f) Expense (g) Cost of value of asset (i Net gain
part involved Qnclude interest rate and price price rental incurred asset on transaction or (loss)
maturi in case of a loan) with transaction date
~ -46- Instructions for Schedule H (Form 5500)

Line 41. You must check "Yes" if any benefits due under the plan were not timely paid or not paid
in full. Include in this amount the total of any outstanding amounts that were not paid when due in
previmis years, that have continued to remain unpaid.
Line 4m. Check "Yes" if there was a "blackout period." A blackout period is a temporary
suspension of more than three consecutive business days during which partcipants or
beneficiaries of a 401 (k) or other individual account pension plan were unable to, or were limited
or restncted in their abilty to, direct or diversify assets credited to their accounts, obtain loans
from the plan, or obtain distnbutions 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 distnbutions 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 beneficianes; (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 Department of Labots
regulation at 29 CFR 2520.101-3 (available at ww.dol.gov/ebsa).
Line 4n. 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 benefciaries to
change their plan investments, obtain loans from the plan,
or obtain distributions from,the plan?
See 29 CFR 2520.101-3 for specific notice requirements and for exceptions from the notice-
requirement. Answer "no" if notice was not provided even if the plan met one of the exceptions to
the notice requirement.
plan and label the attachment, "Schedule H, line 5b - be included on line 5b. Do not submit Form 1099-R with the
Additional Plans." Form 5500.
Do not use a social security number in lieu of an EIN or
include an attachment that contains visible social security ! Spinoff or Transfer of Plan Assets or Liabilties; Notice
numbers. The Schedule H is open to public inspection, and the m,Form 5310-A, Notice
. of Qualifed SeparateofLines
Plan of
Merger or Consolidation,
Business, must be fied at
contents are public information arid are subject to publication on least 30 days before any plan merger or consolidation or ~ny
the Internet. Because of privacy concerns, the inclusion of a . transfer of plan assets or liabilities to another plan. There /s a
social security number on this Schedule H or the inclusion ~f a penalt for not filing Form 5310-A on time. In addition, a transfer
visible social security number on an attachment may result in of benefit liabilties involving a plan covered by PBGC insurance
the rejection of the filing. may be reportable to the PBGe (see PBGC Form 10 and Form
Note. A distribution of all or part of an individual participant's 10-Advance).
account balance that is reportable on Form 1099-R should not
Instructions for Schedtile H (Form 5500) -47-

1 plan year for corresponding lines on the retum/report for the
i / 200A Instructions for Schedule I ~ I+ preceding plan year.

. .'2")"1 Do not include contributions designated for the 2006 plan
(Form 5500) ~ i year in column (a).
Financial Information - Small Plan '-t ~ Line 1a. A plan with assets held in common/collective trusts,
s: \r pooled separate accounts, master trust investment accounts,
General Instructions ~ f and/or 103-121Es must also attach Schedule D (Form 5500).
. ~ \. Use the same method for determining the value of the
Who Must File 1\. plan's interest in an insurance company general account
Schedule I (Form 5500) must be attached to a Form 5500 filed ~:i (unallocated contracts) that you used for line 3 of Schedule A
for pension benefit plans and welfare benefit plans that covered",(l (Form 5500), or, if line 3 is not required, line 6 of Schedule A
fewer than 100 participants as of the beginning of the plan yea~~ .t (Form 5500).
'7/ Exception. If a Schedule i was filed for the plan for the 20~ Note. Do not i~cl~de in colu.mn (b) a participant loan that has
plan year and the plan covered fewer than 121 participants as been deemed distributed during the plan year under the
i I of the beginning of the 200.' plan year, the Schedule I may be prov.isions of Cod~ section 72(p) and .Trea.sury Regulation
completed instead of a Schedule H. section 1.72(p)-1, if both of the following circumstances apply:
Note. Certain insured unfunded or combination unfunded/ 1. Under the plan, the participant loan is treated as a direct
insured welfare plans ~re exempt from fiing the Form 5500 and investment solely of the participant's individu~l. acco~nt; and
the Schedule i. In addition, certain fully insured pension plans 2; A,s of the end of the plan year, the participant is not
are exempt from completing the Schedule i. See the Form 5500 continuing repayment under the loan.
instructions for Who Must File on page 2 and Limited Pension , If the deemed distributed participant loan is included in
Plan Reporting on page 9 for more information. column (a) and both of these circumstances apply, report the
Check the Schedule I box on the Form 5500 (Part II, line loan as a deemed distribution on line 2g. However, if either of
10b(2)) if a Schedule i is attached to the Form 5500. Do not these circumstances does not apply, the current value of the
attach both a Schedule I and a Schedule H to the same Form participant loan (including interest accruing thereon after the
5500. 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
Lines A, B, C, and D. This information should be the same as reported on line 2g, it is no longer to be reported as an asset on
reported in Part II of the Form 5500 to which this Schedule i is Schedule H òr Schedule I unless, in a later year, the participant
attached. You may abbreviate the plan name (if necessary) to resumes repayment under the loan. However, such a loan
fit in the space provided. (including interest accruing thereon after the deemed
Do not use a social security number in line D in lieu of an distribution) that has not been repaid is stil considered
EIN. The Schedule I and its attachments are open to public outstanding for purposes of applying Code section 72(p)(2)(A)
inspection, and the contents are public information and are to determine the maximum amount of subsequent loans. Also,
subject to publication on the Internet. Because of privacy the deemed distribution is not treated as an actual distribution
concerns, the inclusion of a social security number on this for other purposes, such as the qualification requirements of
Schedule I or any of its attachments may result in the rejection Code section 401, including, for example, the determination of
of the fiing. top-heavy status under Code section 416 and the vesting
requirements of Treasury Regulation section 1.411 (a)-7(d)(5).
EINs may be obtained by applying for one on Form SS-4, See Q&As 12 and 19 ofTreasury Regulation section 1. 72(p )-1.
Application for Employer Identification Number, as soon as
possible. You can obtain Form SS-4 by callng The entry on line 1a, column (b), of Schedule I (plan assets-
1-800-TAX-FORM (1-800-829-3676) or at the IRS Web Site at end of year) or on line 1c(8), column (b), of Schedule H
ww.irs.gov. The EBSA does not issue EINs. (participant loans - end of year) must include the current value
of any participant loan reported as a deemed distribution on line
CI Note. ' . . . .
y. / Sche ule i and insert your own d .. is may cause
2g for any earlier year if, during the plan year, the participant
resumes repayment under the loan. In addition, the amount to
/ additonal cor ue to a computerized review of the be entered on line 2g must be reduced by the amount of the
participant loan reported as a deemed distribution on line 2g for
Use either the cash, modified cash, or accrual basis for the earlier year.
recognition of transactions, as long as you use one method Line 1 b. Enter the total liabilities at the beginning and end of
consistently. Round off all amounts reported on the Schedule I the plan year. Liabilties to be entered here do not include the
to the nearest dollar. Any other amounts are subject to value of future pension payments to plan participants. However,
rejection. Check all subtotals and totals carefully. the amount to be entered in line 1 b for accrual basis filers
If the assets of two or more plans are maintained in one includes, among other things:
fund, such as when an employer has two plans funded through 1. Benefit claims that have been processed and approved
a single trust (except a DFE), complete Parts I and II by for payment by the plan but have not been paid (including all
entering the plan's allocable part of each line item. incurred but not reported welfare benefit claims);
If assets of one plan are maintained in two or more trust 2. Accounts payable obligations owed by the plan that were
funds, report the combined financial information in Part i. incurred in the normal operations of the plan but have not been
paid; and
Current value means fair market value where available. 3. Other liabilties such as acquisition indebtedness and any
Otherwise, it means the fair value as determined in good faith other amount owed by the plan.
under the terms of the plan by a trustee or a named fiduciary,
assuming an orderly liquidation at time of the determination. Line 1 c. Enter the net assets as of the beginning and end of
See ERISA section 3(26). the plan year. (Subtract line 1b from 1a.) Line 1c, column (b)
Information must equal the sum of line 1c, column (a) plus lines 2j and 2k.
Part I - Small Plan Financial
Amounts reported on lines 1 a, 1 b, and 1 c for the beginning of

Line 2a. Include the total cash contributions received and/or
the plan year must be the same as reported for the end of the (for accrual basis plans) due to be received.
-48- Instructions for Schedule I (Form 5500)

Line 2a(1). Plans using the accrual basis of accounting should 2. As of the end of the plan year, the participant is not
not include contributions designated for years before the 2006 continuing repayment under the loan.
plan year on line 2a(1).
Line 2a(2). For welfare plans, report all employee If either of these circumstances does not apply, a deemed
contributions, including all elective contributions under a distribution of a participant loan should not be reported on line
cafeteria plan (Code section 125). For pension plans, 2g. Instead, the current value of the participant loan (including
interest accruing thereon after the deemed distribution) should
participant contributions, for purposes of this item, also include year),
be included on line 1a, column (b) (plan assets - end of
elective contributions under a qualified cash or deferred
arrangement (Code section 401(k)). without regard to the occurrence of a deemed distribution.
Line 2b. Use the current value, at date contributed, of Note. The amount to be reported on line 2g of Schedule H or
securities or other noncash propert. Schedule I must be reduced if, during the plan year, a
participant resumes repayment under a participant loan
Line 2c. Enter all other plan income for the plan year. Do not
reported as a deemed distribution on line 2g for any earlier
include transfers from other plans that should be reported on
year. The amount of the required reduction is the amount of the
line 2k. Other income received and/or receivable would include:
participant loan that was reported as a deemed distribution on
1. Interest on investments (including money market line 2g for the earlier year. If entering a negative number, enter
accounts, sweep accounts, STIF accounts, etc.). a minus sign" -" to the left of the number. The current value of
2. Dividends. (Accrual basis plans should include dividends the participant loan must then be included in line 1c(8), column
declared for all stock held by the plan even if the dividends
. (b), of Schedule H (participant loans - end of year) or in line 1a,
have not been received as of the end of the plan year.) column (b), of Schedule I (plan assets - end of year).
3. Rents from income-producing property owned by the
plan. Although certain participant loans deemed distributed are to
4. Royalities. be reported on line 2g of the Schedule H or Schedule I, and are
5. Net gain or loss from the sale of assets. not to be reported on the Schedule H or Schedule I as an asset
6. Other income, such as unrealized appreciation thereafter (unless the participant resumes repayment under the
(depreciation) in plan assets. To compute, this amount subtract
loan in a later year), they are stil considered outstanding loans
the current value of all assets at the beginning of the year plus and are not treated as actual distributions for certain purposes.
the cost of any assets acquired during the plan year from the See Q&As 12 and 19 ofTreasury Regulation section 1. 72(p )-1.
current value of all assets at the end of the year minus assets ,.
disposed of during the plan year. among others:
1. Salaries to employees of the plan;
Line 2d. Enter the total of all cash contributions (line 2a(1) 2. Expenses for accounting, actuarial, Ie
through (3)), noncash contributions (line 2b), and other plan
income (line 2c) during the plan year. If entering a negative
services;
3. Fees and expenses for trus including reimbursement
, number, enter a minus sign" -" to the left of the number. for travel, seminars,and me' expenses;
Line 2e. Include: (1) payments made (and for accrual basis 4. Fees paid for val ns and appraisals; and
fiers payments due) to or on behalf of participants or 5. Other admi' tive and miscellaneous expenses paid
beneficiaries in cash, securities, or other propert (including by or charge e plan, including those that were not
overs of an individual's accrued benefit or account balance).
roil subtract om the gross income of master trust investment
Include all eligible rollover distributions as defined in Code acc sand 103-12 IEs in determining their net investment
section 401 (a)(31 )(D) paid at the participant's election to an
eligi~le retirement plan (including an IRA within the meaning of
~. i
section 401 (a)(31 )(E)); (2) payments to insurance companies .A.
, Line"l Enter
y\ S-tt i. off)ali1\1l.;)C.Î
the total benefits paid or?
duee.5 0 , tI
as reported
and similar organizations such as Blue Cross, Blue Shield, and on lines 2e, 2f, and 2g and all other plan expenses (line 2jt 0..
health maintenance organizations for the provision of plan
benefits (e.g., paid-up annuities, accident insurance, health
during the year. ¡ I
insurance, vision care, dental coverage, etc.); and (3) payments Line;\ Enter the net value of all assets transferred to and kl
made to other organizations or individuals providing benefits. from the plan during the plan year including those resulting from
Generally, these payments discussed in (3) are made to mergers and spin-offs. A transfer of assets or liabiliies occurs
individual pro~iders of welfare benefis such as legal services, when there is a reduction of assets or liabilties with respect to
day care services, and training and apprenticeship services. If one plan and the receipt of these assets or the assumption of
securities or other propert are distributed to plan participants these liabilities by another plan. Transfers out at the end of the
or beneficiaries, include the current value on the date of year should be reported as occurring during the plan year.
distribution. Note. A distribution of all or part of an individual participant's
Line 2f. Include all distributions paid during the plan year of account balance that is reportable on Form 1099-R,
excess deferrals under Code section 402(g)(2)(A)(ii), excess Distributions From Pensions, Annuities, Retirement or
contributions under section 401 (k)(8), and excess aggregate Profi-Sharing Plans, IRAs, Insurance Contracts, etc., should
contributions under section 401 (m)(6), allocable income not be included on line :; but must be included in beneñt , I .
distributed, and any elective deferrals and employee payments reported on line 2e. Do not submit Form 1099-R with
contributions distributed or retumed to employees during the Form 5500.
plan year in accordance with Treasury Regulation section Lines 3a through 3g. You must check either "Yes" or "No" on
1.415-6(b)(6)(iv), as well as any attributable gains that were each line to report whether the plan held any assets in the listed
also distributed. categories at any time during the plan year. If "Yes" is checked
Line 2g. Report on line 2g a participant loan included in line on any line, enter in the amount column for that line the current
1 a, column (a) (participant loans - beginning of year) and that value of the assets held at the end of the plan year or "0" if no
has been deemed distributed during the plan year under the assets remain in the category at the end of the plan year. You
prov.isions of Code section 72(p) and Treasury Regulation should allocate the value of the plan's interest in a commingled
section 1. 72(p )-1 only if both of the following circumstances trust containing the assets of more than one plan on a
apply: line-by-Iine basis, except do not include on lines 3a through 3g
1. Under the plan, the participant loan is treated as a the value of the plan's interest in any CCT, PSA, MTIA, or
directed investment solely of the participant's individual 103-12 IE (see page 4 for definitions of CCT, PSA, MTIA, and
account; and 103-12 IE).
Instructions for Schedule I (Form 5500) -49-

TIDS TEXT is TO BE INSERTED ON PAGE 49, COLUMN 2
Line 2h. Administrative service providers (salares, fees, and commissions) include the
total fees paid (or in the case of accrual basis plans, costs incured durng the plan year
but not paid as of the end of the plan year) by the plan for, among others:
1. Salares to employees of the plan;
2. Fees and expenses for accounting, actuarial, legal and investment management,
investment advice, and securties brokerage services;
3. Contract administrator fees;
4. Fees and expenses for corporate trstees and individual trustees, including
reimbursement for travel, seminars, and meeting expenses;
5. Fees and expenses paid for valuations and appraisals of real estate and closely held
securities;
6. Fees for legal services provided to the plan (do not include legal services as a benefit
to plan paricipants).
Do not include in this line amounts paid to plan employees to perform administrative
services.
Line2i. Other expenses (paid and/or payable) include other administrative and
miscellaneous expenses paid by or charged to the plan, including among others, offce
supplies and equipment, telephone, postage, rent and expenses associated with the
ownership of a building used in operation of the plan.
Line 3a. Enter the value of the plan's participation in a propert, such as patents, copyrights. goodwil, franchises,
partnership or joint venture, unless the partnership or joint notes, mortgages, stocks, claims, interests, or other property
venture is a 103-12 IE. n that embodies intellectual or legal rights. Co . .
Line 3b. The term "employer real propert" '!eans real ..¡1 Part II _ ~~RndioR~ OuriRg PI3R Y;g3~!\ J\f L t ';~$t.~ 1IS
propert (and related personal propert) that is leased to .an Answer all
lines either "Yes" or "No," and if IinÉls 4a through 4i
employer of employees covered by the pl~n, or to. an affliat~ of are "Yes," an amount must be entered. If you check "No" on
such emp~oyer. For purposes of determining the time a~ w~ich a line 4k you must attach the report of an independent qualified
plan acquires employer real propert for p~rposes of this Iine, public accountant or a statement that the plan is eligible and
such propert ~hall be deemed t? be acquired by the plan on elects to defer attaching the IQPA's opinion pursuant to 29 CFR
the da~e on which the plan acquires the pr~pe~ or on the .date 2520.104-50 in connection with a short plan year of seven
on ~hich t~e lease to the employer (or affliate) is entered into, months or less. Plans with all of their funds held in a master
whichever is later. trust should check "No" on Schedule i, lines 4b, c, and i.
Line 3d. ~n emJ;loyer ~ecurity is any security issued by an Line 4a. Amounts paid by a participant or beneficiary to an
employer (including affliates) of employees covered by the employer and/or withheld by an employer for contribution to the
plan. These may include common stocks, preferred stocks, plan are partcipant contributions that become plan assets as of
bonds, zero coupon. bonds, debentures, convertible debentures, the earliest date on which ~uch contributions can reasonably be
notes and commercial paper. segregated from the employer's general assets (see 29 CFR
Line 3e. Enter the current value of all loans to participants 2510.3-102). An employer holding these assets after that date
including residential mortgage loans that are subject to Code commingled with its general assets wil have engaged in a
section 72(p). Include the sum of the value of the unpaid prohibited use of plan assets (see ERISA section 406). If such a
principal balances, plus accrued but unpaid interest, if any, for nonexempt prohibited transaction occurred with respect to a
participant loans made under an individual account plan with disqualified person (see Code section 4975(e)(2)), file Form
investment experience segregated for each account, that are 5330, Return of Excise Taxes Related to Employee Benefi
made in accordance with 29 CFR 2550.408b-1 and secured Plans, with the IRS to pay any applicable excise tax on the
solely by a portion of the participant's vested accrued benefit. transaction.
When applica~I~, combine this am~unt with the cl!rrent value of Plans that check "Yes" must enter the aggregate amount of
any .o!her participant loan~. ~o not incl~de any amount of a all
late contributions for the year. The total amount of the
particip~n! loan deemed di~tributed during the plan year u~der delinquent contributions should be included on line 4a of the
the ~rovisions of ~ode section 72(p) ~nd Treasury Regulation. Schedule H or I, as applicable, for the year in which the
section 1. 72(p )-1, if both of the following circumstances apply. contributions were delinquent and should be carried over and
1. Under the plan, the participant loan is treated as a reported again on line 4a of the Schedule H or I, as applicable,
directed investment solely of the participant's individual for each subsequent year until the year after the violation has
account; and . .. been fully corrected, which correction includes payment of the
2. As of the end of the plan year, the participant is not late contributions and reimbursement of the plan for lost
continuing repayment under the loan. earnings or profis. If no participant contributions were received
If both of these circumstances apply, report the loan as a or withheld by the employer during the plan year, answer "No."
d~emed distribution on line 2g. However, if either of these S The DOL Voluntary Fiduciary Correction Program
circ~~stances d~es n~t a~ply, the curre~t value of the TIP (VFCP) describes how to apply, the specifc transactions
participan~ lo~n (~ncluding intere:st accruing t~ereon a.fter the covered (which transactions include delinquent
deemed distribution) should be included. o~ Iin~ 3e without participant contributions to pension and welfare plans), and
regard to the occurrence of a deemed distribution. acceptable methods for correcting violations. In addition,
Note. After participant loans have been deemed distributed applicants that satisfy both the VFCP requirements and the
and reported on line 2g of the Schedule I or H, they are no conditions of Prohibited Transaction Exemption (PTE) 2002-51
longer required to be reported as assets on the Schedule I or H. are eligible for immediate relieffrom payment of certain
However, such loans (including interest accruing thereon after prohibited transaction excise taxes for certain corrected
the deemed distribution) that have not been repaid are stil transactions, and are also relieved from the obligation to fie the
considered outstanding for purposes of applying Code section Form 5330 with the IRS. For more information, see 71 Fed.
72(p)(2)(A) to determine the maximum amount of subsequent Reg. 20261 (Apr. 19,2006) and 71 Fed. Reg. 20135 (Apr. 19,
loans. Also, the deemed distribution is not treated as an actual 2006). All delinquent participant contributions must be reported
distribution for other purposes, such as the qualification on line 4a even if violations have been corrected. Information
requirements of Code section 401, including, for example, the about the VFCP is also available on the Internet at
determination of top-heavy status under Code section 416 and ww.dol.gov/ebsa.l. ¡ri s.Q+ tn"' V\ oQ'it l "'~ f'__
the vesting requirements of Treasury Regulation section. Line 4b. Plans that check "Yes" must enter the amount. The
1.41.1 (a)-7(d)(5). See Q&As 12 and 19 of Treasury Regulation due date, payment amount and conditions for determining
section 1.72(p)-1. default of a note or loan are usually contained in the documents
Line 3f. Enter the current value of all loans made by the plan, establishing the note or loan. A loan by the plan is in default
except participant loans reportable on line 3e. Include the sum when the borrower is unable to pay the obligation upon
of the value of loans for construction, securities loans, maturity. Obligations that require periodic repayment can
commercial and/or residential mortgage loans that are not default at any time. Generally, loans and fixed income'
subject to Code section 72(p) (either by making or participating obligations are considered uncollectible when payment ha~
in the loans directly or by purchasing loans originated by a third not been made and there is little probabilty that payment will be
party), and other miscellaneous loans. made. A fixed income obligation has a fixed maturity date at a
Line 39. Include all propert that has concrete existence and is specifed ~nt~r?st rate. Do not inclu?e participant loans ~ade
capable of being processed, such as goods, wares, under an individual account plan with investm~nt experience ,
merchandise, furniture, machines, equipment, animals, s~gregated for each account that were made in accord~ncef
automobiles etc. This includes collectibles such as works of with 29 CFR 2550.408b-1 and secured solely by a portion 0 the
art, rugs, antiques, metals, gems, stamps, ~oins, alcoholic participant's vested accrued benefit.
beverages, musical instruments, and historical objects Line 4c. Plans that check "Yes" must enter the amount. A
(documents, clothes, etc.). Do not include the value of a plan's lease is an agreement conveying the right to use propert, plant
interest in propert reported on lines 3a through 3f, or intangible or equipment for a stated period. A lease is in default when the

TIDS TEXT is TO BE INSERTED ON PAGE 50, COLUMN 2
Paricipant loan repayments paid to and/or withheld by an employer for puroses of

transmittal to the plan that were not transmitted to the plan in a timely fashion may be
reported on Line 4a in accordance with the reporting requirements that apply to
delinquent paricipant contrbutions or they can be reported on Line 4d. See Advisory
Opinion 2002-02A, available at ww.dol.gov/ebsa.
Line 4a Schedule. Attach a Schedule of Delinquent Paricipant Contributions using the

format below if you entered "Yes" on Line 4a and you are checking "No" on Line 4k
because you are not claiming the audit waiver for the plan. If you choose to include
paricipant loan repayments on Line 4a, you must apply the same supplemental schedule
and IQP A disclosure requirements to the loan repayments as apply to delinquent
transmittals of paricipant contributions.
2008 Form 5500 Line 4a - Schedule of Delinquent Participant Contributions

Participant Total that Constitute Nonexempt Prohibited Total Fully
Contributions Transactions Corrected Under
Transferred Late VFCP and PTE
to Plan Contributions Contri butions Contributions 2002-51
Not Corrected Corrected Pending
Outside VFCP Correction in
VFCP
required payment(s) has not been made. An uncollectible lease A. Sale or exchange, or lease, of any propert between the
is one where the required payments have not been made and plan and a party-in-interest.
for which there is little probability that payment wil be made. B. Lending of money or other extension of credit between
Line 4d. Plans that check "Yes" must enter the amount. the plan and a part-in-interest.
Check "Yes" if any nonexempt transaction with a C. Furnishing of goods, services, or facilities between the
part-in-interest occurred regardless of whether the transaction plan and a part-in-interest.
is disclosed in the accountant's report. Do not check "Yes" with D. Transfer to, or use by or for the benefit of, a
respect to transactions that are: (1) statutorily exempt under part-in-interest, of any income or assets of the plan.
Part 4 of Title I of ERISA; (2) administratively exempt under E. Acquisition, on behalf of the plan, of any employer
ERISA section 408(a); (3) exempt under Code sections 4975(c) security or employer real propert in violation of Code
or 4975(d); (4) the holding of participant contributions in the section 407(a).
employer's general assets for a welfare plan that meets the F. Dealing with the assets of the plan for a fiduciary's own
conditions ôf ERISA Technical Release 92-01; (5) a transaction interest or own account.
of a 103-12 IE with parties other than the plan; or (6) delinquent G. Acting in a fiduciary's individual or any other capacity in
participant contributions reported on line 4a. You may indicate any transaction involving the plan on behalf of a part (or
that an application for an administrative exemption is pending. If represent a part) whose interests are adverse to the
you are unsure whether a transaction is exempt or not, you interests of the plan or the interests of its participants or
should consult with either a qualified public accountant, legal beneficiaries.
counselor both. If the plan is a qualified pension plan and a H. Receipt of any consideration for his or her own personal
nonexempt prohibited transaction occurred with respect to a account by a part-in-interest who is a fiduciary from any
disqualifed person, a Form 5330 should be filed with the IRS to part dealing with the plan in connection with a transaction
pay the excise tax on the transaction. involving the income or assets of the plan.
Line 4e. Plans that check "Yes" must enter the aggregate
TIP conditions of PTE 2002-51 (see the instructions for line amount of coverage for all claims. Check "Yes" only if the plan
S Applicants
4a) arethat satisfy
eligible the VFCPrelief
for immediate requirements andofthe
from payment itself (as opposed to the plan sponsor or administrator) is a
certain prohibited transaction excise taxes for certain corrected named insured under a fidelity bond from an approved surety
transactions, and are also relieved from the obligation to fie the covering plan offcials and that protects the plan as described in
Form 5330 with the IRS. For more information, see 71 Fed. 29 CFR Part 2580. Generally, every plan offcial of an employee
Reg. 20261 (Apr. 19,2006) and 71 Fed. Reg. 20135 (Apr. 19, benefi plan who "handles" funds or other propert of such plan
2006). When the conditons of PTE 2002-51 have been must be-bonded. Generally, a person shall be deemed to be
satisfied, the corrected transactions should be treated as "handling" funds or other propert of a plan, so as to require
exempt under Code section 4975(c) for the purposes of bonding, whenever his or her other duties or activities with
answering line 4d. respect to given funds are such that there is a risk that such
Part-in-Interest. For purposes of this form, party-in-intérest is funds could be lost in the event of fraud or dishonesty on the
deemed to include a disqualified person. See Code section part of such person, acting either alone or in collusion with
4975(e)(2). The term "part-in-interest" means, as to an others. Section 412 of ERISA and DOL regulations 29 CFR
employee benefi plan: 2580 provide the bonding requirements, including the definition
A. Any fiduciary (including, but not limited to, any of "handling" (29 CFR 2580.412-6), the permissible forms of
administrator, offcer, trustee or custodian), counsel, or bonds (29 CFR 2580.412-10), the amount of the bond (29 CFR
employee of the plan; 2580, subpart C). and certain exemptions such as the
B. A person providing services to the plan; exemption for unfunded plans, certain banks and insurance
C. An employer, any of whose employees are covered by companies (ERISA section 412), and the exemption allowing
the plan; .
D. An employee organization, any of whose members are
plan offcials to purchase bonds from surety companies
authorized by the Secretary of the Treasury as acceptable
covered by the plan; reinsurers on Federal bonds (29 CFR 2580.412-23).
E. An owner, direct or indirect, of 50% or more of: (1) the Information concerning the list of approved sureties and
combined voting power of all classes of stock entitled to vote reinsurers is available on the Internet at ww.fms.treas.gov/
or the total value of shares of all classes of stock of a c570.
corporation, (2) the capital interest or the profits interest of a Note. Plans are permitted under certain conditions to
partnership, or (3) the beneficial interest of a trust or purchase fiduciary liabilty insurance. These policies do not
unincorporated enterprise that is an employer or an protect the plan from dishonest acts and are not bonds that
employee organization described in C or D; should be reported in line 4e.
F. A relative of any individual described in A, B, C, or E;
G. A corporation, partnership, or trust or estate of which (or Line 4f. Check "Yes," if the plan had suffered or discovered
in which) 50% or more of: (1) the combined voting power of any loss as a result of any dishonest or fraudulent act(s) even if
all classes of stock entitled to vote or the total value of the loss was reimbursed by the plan's fidelity bond or from any
shares of all classes of stock of such corporation, (2) the other source. If "Yes" is checked enter the full amount of the
capital interest or profis interest of such partnership, or (3) loss. If the full amount of the loss has not yet been determined,
the beneficial interest of such trust or estate is owned provide an estimate and disclose that the figure is an estimate.
directly or indirectly, or held by, persons described in A, B, such as "~1000." -
C, D, or E; ~ Wilful failure to report is a criminal offense. See ERISA
H. An employee, offcer, director (or an individual having
powers or responsibilties similar to those of offcers or Lb section 501.
directors), or a 10% or more shareholder, directly or
indirectly, of a person described in B, C, D, E, or G, or of the Lines 49 and 4h. Current value means fair market value where
employee benefi plan; or available. Otherwise, it means the fair value as determined in
i. A 10% or more (directly or indirectly in capital or profits) good faith under the terms of the plan by a trustee or a named
partner or joint venturer of a person described in B, C, D, E, fiduciary, assuming an orderly liquidation at time of the
orG. determination. See ERISA section 3(26).
Nonexempt transactions with a part-in-interest include any An accurate assessment of fair market value is essential to
direct or indirect: a pension plan's abilty to comply with the requirements set
Instructions for Schedule I (Form 5500) -51-
forth in the Code (e.g., the exclusive benefi rule of Code report pursuant to 29 CFR 2520.104-50 in connection with a
section 401 (a)(2), the limitations on benefis and contributions short plan year of seven months or less and the contents of the
under Code section 415, and the minimum funding required explanatory statement, see the instructions for
requirements under Code section 412) and must be determined Schedule H, line 3b(2) or call the EFAST Help Line at
annually. 1-866-463-3278.
Examples of assets that may not have a readily Note. For plans that check "No," the IQPA report must make
determinable value on an established market (e.g., NYSE, the appropriate disclosures in accordance with generally
AMEX, over the counter, etc.) include real estate, nonpublicly accepted auditing standards if the information reported on line
traded securities, shares in a limited partnership, and 4a is not presented in accordance with regulatory requirements.
collectibles. Do not check "Yes" on line 4g if the plan is a
The following summarizes the conditions of 29 CFR
defined contribution plan and the only assets the plan holds, 2520.104-46 that must be met for a small pension plan with a
that do not have a readily determinable value on an established plan year beginning on or after April 18, 2001, to be eligible for
market, are: (1) participant loans not in default, or (2) assets
the waiver. For more information regarding these requirements,
over which the participant exercises control within the meaning see the EBSA's Frequently Asked Questions on the Audit
of section 404(c) of ERISA.
Waiver Requirement for Small Pension Plans and 29 CFR
Although the current value of plan assets must be 2520.104-46, which are available at ww.dol.gov/ebsa. or call
determined each year, there is no requirement that the assets the EFAST Help Line at 1-866-463-3278.
(other. than certain non publicly traded employer securities held
in ESOPs) be valued every year by independent third-party Condition 1: At least 95 percent of plan assets are
appraisers. "qualifying plan assets" as of the end of the preceding plan
year, or any person who handles assets of the plan that do not
Enter in the amount column the fair market value of the constitute qualifying plan assets is bonded in accordance with
assets referred to on line 4g whose value was not readily
thë requirements of ERISA section 412 (see the instructions for
determinable on an established market and which were not the bond shall not be less
line 4e), except that the amount of
valued by an independent third-part appraiser in the plan year. than the value of such non-qualifying assets.
Generally, as it relates to these questions" an appraisal by an
independent third part is an evaluation of the value of an asset The determination of the "percent of plan assets" as of the
prepared by an individual or firm who knows how to judge the end of the preceding plan year and the amount of any required
value of such assets and does not have an ongoing relationship bond must be made at the beginning of the plan's reporting
with the plan or plan fiduciaries except for preparing the year for which the waiver is being claimed. For purposes of this
appraisals. line, you wil have satisfied the requirement to make these
. Line 4i. Include as a single security all securities of the same determinations at the beginning of the plan reporting year for
issue. An example of a single issue is a certificate of deposit which the waiver is being claimed if they are made as soon
issued by the XYZ Bank on July 1, 2005, which matures on after the date when such year begins as the necessary
June 30, 2006, and yields 5.5%. For the purposes of line 4i, do information from the preceding reporting year can practically be
not check "Yes" for securities issued by the U.S. Government ascertained. See 29 CFR 2580.412-11, 14 and 19 for additional
or its agencies. Also, do not check "Yes" for securities held as a guidance on these determinations, and 29 CFR 2580.412-15 for
result of participant-directed transactions. procedures to be used for estimating these amounts if there is
Line 4j. Check "Yes" if all the plan assets (including insurance! no preceding plan year.
annuity contracts) were distributed to the participants and The term "qualifying plan assets," for purposes of this
beneficiaries, legally transferred to the control of another plan, line, means:
or brought under the control of the PBGC. 1. Any assets held by any of the following regulated
Check "No" for a welfare benefi plan that is stil liable to pay financial institutions:
benefis for claims that were incurred before the termination a. A bank or similar financial institution as defined in 29
date, but not yet paid. See 29 CFR 2520.1 04b-2(g)(2)(ii). CFR 2550.408b-4(c);
b. An insurance company qualified to do business under the
were distributed to participants and/or beneficiaries, re laws of a state;
encouraged to complete Schedule SSA (For , listing c. An organization registered as a broker-dealer under the
Securities Exchange Act of 1934; or
... 5500) who has received all of hi plan benefis, and d. Any other organization authorized to act as a trustee for
therefore,
70 each is noreported
participant longer e'on
to areceive deferred
previou vested
edule SSA (Form individual retirement accounts under Code section 408.
benefis. This wil re that SSA's records are correct, and 2. Shares issued by an investment company registered
help elimin onfusion for participants and plan administrators under the Investment Company Act of 1940 (e.g., mutual
in t ure. See the i.nstructions to the Schedule SSA (Form funds);
3. Investment and annuity contracts issued by any
Line 4k. Check "Yes" if you are claiming a waiver of the insurance company qualified to do business under the laws of a
annual examination and report of an independent qualified state;
public accountant (IQPA) under 29 CFR 2520.104-46. You are 4. In the case of an individual account plan, any assets in
eligible to claim the waiver if the Schedule I is being filed for: the individual account of a participant or beneficiary over which
1. A small welfare plan, or
the participant or beneficiary has the opportunity to exercise
2. A small pension plan for a plan year that began on or control and with respect to which the participant or beneficiary
after April 18, 2001, that complies with the conditions of 29 CFR is furnished, at least annually, a statement from a regulated
2520.104-46 summarized below. financial institution referred to above describing the assets held
or issued by the institution and the amount of such assets;
Check "No" and attach the report of the IQPA meeting the 5. Qualifying employer securities, as defined in ERISA
requirements of 29 CFR 2520.103-1 (b) if you are not claiming section 407(d)(5); and
the waiver. Also check "No," and attach the required IQPA 6. Participant loans meeting the requirements of ERISA
reports or the required explanatory statement if you are relying section 408(b)(1).
on 29 CFR 2520.104-50 in connection with a short plan year of
seven months or less. At the top of any attached 2520.104-50 Condition 2: The administrator must include in the
statement, enter "2520.104-50 Statement, Schedule I, Line 4k." summary annual report (SAR) furnished to participants and
For more information on the requirements for deferring an IQPA beneficiaries in accordance with 29 CFR 2520.104b-10:
~ ~
.- l 1. The name of each regulated financial institution holding £ foregoing example, where a plan has more than 5% of its
~ :i or issuing qualifying plan assets and the amount of such assets-- assets in non-qualifying plan assets, the required bond is for the
~ .~ reported by the institution as of the end of the plan year (this :s total amount of the non-qualifying plan assets, not just the
~ ¿ SAR disclosure.~equirem.e~t does not apply t~ ~ualifying ç amount in excess of 5%.
_ !\ employer se~uriti~s, participant loans and indlvldu~1 account t If you need further information regarding these requirements,
~Xì assets described in paragraphs 4,5 and. 6 a~ove),. l2 see 29 CFR 2520.104-46 which is available at ww.dol.gov/
~ '_i 2. !he name of the surety company issuing t~e fidelity (L ebsa or call the EFAST Help Line at 1-866-463-3278.
L ~ bond, if the plan has more than 5% of its assets in +- -.. " " . . .
Q! tr non-qualifying plan assets; ¡i /line 5a. C~eck yes if a re~olution to terminate the plan was
-: t. 3. A notice that participants and beneficiaries may, upon ~ ado~ted.during this or any prior plan year, unless the
vi ('~ request and without charge, examine or receive from the plan __ termination ~as r~~oked and no assets reverted to the
.e evidence of the required bond and copies of statements from employer. If Yes is checked, e~ter the amount o~ plan asse:ts
-: ). the regulated financial institutions describing the qualifying plan that reverted to the employer during the plan year in connection
o!: .~ assets; and with th.e implementatio~ of such termination. Enter "-0-" if no
~ 4. A notice that participants and beneficiaries should contact reversion occurred during the current plan year.
~ ~ the ~BSA ~egional Offce if they are. un.abl~ t~ examine or m A Form 5500 must be. fied for each year the plan has
;; "C ob~ain copies of the ~egulated fi.nancl~llnstltutlon statements or ! assets, and, in the case of a welfare benefit plan. if the
~ ~. ~vlde~ce of the required bond, if applicable. . . plan is stil
liable to pay benefits for claims that were
:i ~ Condition 3: In addition, in response to a request from any incurred before the term~,!ation date, but not yet paid. See 29
+- VI participant or beneficiary, the administrator, without charge to CFR 2520.104b-2(g)(2)(1i).
~ the participant or beneficiary, must make available for Line 5b. Enter information concerning assets and/or liabilties
~ 3 examination, or upon request fumish copies of, each regulated tra!1sferred from this plan to another plan(s) (including spin-offs)
'-f.j"'
-S financial
bond.institution
whenstatement
thereandisevidence of any required
a reduction ofduring the planor
assets year. A transfer of assets
liabilties with or liabilties
respect occursto
tJ .;; Examples. Plan A, which has a plan year that began on or one plan and the receipt of these assets or the assumption of
18, 2001, had total assets of $600,000 as of the end these liabilties by another plan. Enter the name, PN, and EIN of
r: of the 2000 plan year that included: investments in various the transferee plan(s) involved on lines 5b(1), b(2) and b(3). If
.l:": after April
.~ · ~ bank, insurance company and mutual fund products of. !here ari; more t~an three plans, include an attachment ~i~h the
:) ~ $520,000; investments in qualifying employer securities of information required for 5b(1), b(2) and b(3) for each additional
.¡ . "; $40,000; participant loans (meeting the requirements of ERISA plan and label the attachment, "Schedule i, line 5b -
~;. section 408(b)(1)), totaling $20,000; and a $20,000 investment Additional Plans."
t, :3 in a real estat~ limited pa~nership" Be?a!lse the only a,~~et of Do not use a social security number in lieu of an EIN or
~ -l the plan that did not ?O~stitute a qu~litying plan asset is the include an attachment that contains visible social security
ri . -' ~20,000 real estate Iimited partnership investment and that numbers. The Schedule I and its attachments are open to
'-e 1., invest~ent
n? ~delity repri;sents
bond is .required as a 5%
.Iess than condition for thetotal
?~ the plan's plan assets,
to be are subject
public to publication
inspection, oncontents
and the the Internet. Because
are public of privacy
information and
the 2001 plan year. concerns, the inclusion of a social'security number on this
_ -I Plan B is identical to Plan A except that of Plan B's total Schedule i or the inclusion of a visible social security number
assets of $600,000 as of the end of the 2000 plan year, on an attachment may result in the rejection of the filing.
+i j eligible for the waiver for
~ ~ $558,.000 constitute~ "~ualifying plan assets" and 0$42,000 Note. A distribution of all or part of an individual participant's
~ ~ constlt~tes non-quali!ying plan assets. Be~aus~.7 Yo ~ ~ore account balance that is reportble on Form 1099-R should not
:, 9 ~ than 5 ~~ - of Plan B s ass~~s do not c~n~titute qualify~ng plan be included on line 5b. Do not submit Form 1099-R with the
c.~ assets, Plan B, as a condition to beeligible for the waiver for Form 5500
- ~'l the 2001 plan year, must ensure that it has a fidelity bond in an .
~ .~ amount equal to at least $42,000 covering persons handling its m Form 5310-A, Notice of Plan Merger or Consolidation,
C) non-qualifying plan assets. Inasmuch as compliance with ! Spinoff or Transfer of Plan Assets or Liabilties; Notice
£ j ERISA section 412 generally requires the amount of the bond .. of Qualifed Separate Lines of Business, must be fied at
.c + i: be not less than 10% of the amount of all the plan's funds or least 30 days before any plan merger or consolidation or any
other propert handled, the bond acquired for section 412 transfer of plan assets or liabiliies to another plan. There is a
purposes may be adequate to cover the non-qualifying plan penalty for not fiing Form 5310-A on time. In addition, a transfer
assets without an increase (i.e., if the amount of the bond of benefit liabilities involving a plan covered by PBGC insurance
determined to be needed for the relevant persons for section may be reportable to the PBGC (see PBGC Form 10 and Form
412 purposes is at least $42,000). As demonstrated by the' 10-Advance).
Instructions for Schedule i (Form 5500) -53-

"'
Line 41. You must check "Yes" if any benefits due under the plan were not timely paid or not paid
in fulL. 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.
Line 4m. Check "Yes" if there was a "blackout period." A blackout period is a temporary
suspension of more than three consecutive business days during which partcipants or
beneficiaries of a 401 (k) or other individual account pension plan were unable to, or were limited
or restricted in their abilty to, direct or diversify assets credited to their accounts, obtain loans
from the plan, or obtain distributions from the plan. A "blackout period" gen~rally 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 Department of Labor's
regulation at 29 CFR 2520.101-3 (available at ww.dol.gov/ebsa).
,than 30 days
Line 4n. If there was a blackout period. did you provide the required notice not less
nor more than 60 days in advance of restricting the rights of partcipants

and beneficiaries to
change their plan investments, obtain loans from the plan,. or obtain distributions ,from the plan?
See 29 CFR 2520.101-3 for specific notice requirements and for exceptions from the notice
requirement. Answer "no" if notice was not provided even if the plan met one of the exceptions to
the notice requirement.
1-800-TAX-FORM (1-800-829-3676) or at the IRS Web Site at
for Schedule R ww.irs.gov. The EBSA does not issue EINs.
i /200A Instructions
Part I - Distributions
~.. (Form 5500)
"Distribution" includes only payments of benefis during the
~ i Retirement Plan Information plan year, in cash, in kind, by purchase for the distributee of an
r: -+ annuity contract from an insurance company, or by distribution
": ,,'.: Generallnstructions of life insurance contracts. It does not include corrective
( " distributions of excess deferrals, excess contributions, or
.l~ -rs
È Purpose of Schedule
Schedule H reports excess
certain information aggregate
on plan contributions,
distributions,... of th~se amounts. or thedoes
It also income allocable
not include to any
the di~trib~tion of
~ ~ and fundin~ the adoption of amendments increasing the Y '; elective deferrals or the ret~m of employee contri.butions to
~ . ~ value of benefits in a defined benefi pension planA 7í correct excess annual additions under Code section 415, or the
1-
- t:It · \Must
Who '¡';gains
File c:attributable to these
""¡a loan treated amounts. Finally,
as a distribution it section
under Code does not include
72(p);
S ~ Schedule R (Form 5500) must be attached to a Form 5500 fied ~ ~however, it does in?lude ~ distribution of a plan loan offet
-t l" for both tax qualified and nonqualified pension benefit plans. \4..1amount as defined in section 1.402(c)-2, Q&A 9(b).
"' c, The parts of the ~ched~le R that m~s~ be compl~ted depend on ~ ~"Participant" means any present or former employee who at
c. f whether t~e plan is subject to tht: minimum fun~i~g standards of ~. ~any time during the plan year had an a~crued benefi (account
~ '1 Cod~ section 412 or ERI~A section 30~EI fll~lfltllo' ~.(.I Q~~.L~balance in a defined contribution plan) in the plan.
:= -; )ti:i "r~~ont of CQr;Q iQ~tlgR 41 Q(~ Ç. ~ Line 1. Enter the total value of all distributions made during the
~ ~ Exceptions: (~) Schedule R shi;uld not be completed when -li.year (regardless of when the distribution began) in any form .
'vi ~ the ~orm 5~00 is filed f~r.a pension plan that uses, as the. sole ~ ~ther than cash, annuity contracts issued by an insurance
ç) ,,5 funding vehicle for providing b~nefits, a tax deferred ~nnuity .l.2company, distribution of life insurance contracts, marketable
arrangement ~nder Code section 403(b)(1), a custodial a?count L ~ecurities, within the meaning of Code section 731 (c)(2), or plan
for regulated investment company stock under Code section ¡i ~ loan offset amounts. Do not include eligible rollover distributions
403(b)(7), ~nd/or indivi~ual retirement accounts or a~nuities. (as:t:£ paid directly to eligible retirement plans in a direct rollover under
describ~d in Cod: section 408). S~e the Form 5500 Instructlons.~"" Code section 401 (a)(31) unless such direct roil overs include
ror Limi~ed Pension Plan Reporting on page 9 for more 3 t. propert other than that enumerated in the preceding sentence.
information. Line 2. Enter the EIN(s) of any payor(s) (other than the plan
(2) Schedule R also should not be completed if each of the sponsor"or plan administrator on line 2b or 3b of the Form
following conditions is met: 5500) who paid benefis reportable on Form 1099-R on behalf
. The plan is not a defined benefi plan or otherwise subject to of the plan to participants or beneficiaries during the plan year.
the minimum funding standards of Code section 412 or ERISA This is the EINthat appears on the Forms 1099-R that are
section 302. issued to report the payments. Include the EIN of the trust if
~ . No plan benefis that would be reportable on line 1 of Part I of different than that of the sponsor or plan administrator. If more
?' this Schedule R were dis.tributed during the plan year. See the than two payors made such payments during the year, enter the
i- instructions for Part I, line 1, below. EINs of the two payors who paid the greatest dollar amounts
~ . No benefis, as described in the instructions for Part i, line 2, during the year. For purposes of this line 2, take into account all
.: below, were paid during the plan year other than by the plan payments made during the plan year, in cash or in kind, that are
J C sponsor or plan administrator. (This condition is not met if reportable on Form 1099-R, regardless of when the payments
~ .. benefis were paid by the trust or any other payor(s) which are began, but take into account payments ,from an insuranci;
a. reportable on Form 1099-R, Distribut.ions From Pensions, company under an annuity only in the year the contract was
($ .-1 Annuities, Retiremem or Profi-Sharing Plans, IRAs, Insurance purchased.
-- ~ Contracts, etc., using an EIN other than that of the plan sponsor Line 3. Enter the number of living or deceased participants
.i ~ or plan administrator reported on line 2b or 3b of Form 5500.) whose benefis under the plan were distributed during the plan
V) .15 · Unless the plan is a profi-sharing, ESOP or stock bonus year in the form of a single sum distribution. For this purpose, a
'~~ plan, no plan benefis of living or deceased participants were distribution of a participant's benefis wil not fail to be a single
.s i: distributed during the plan year in the form of a single sum sum distribution merely because, after the date of the
CL.,:¡ distribution. See the instructions for Part r, line 3, below. distribution, the plan makes a supplemental distribution as a
- ..eft
\:J ~ Note. blank
Scheduleor checked
R should "N/A".
not be filed ifthe single
lines sum
1 through distribution.
8 are Also
result of earnings include
or other any participants
adjustments whose
made after the date of
(l account.
~ /' Check the Schedule R box on the Form 5500 (Part II, line benefis were distributed in the form of a direct rollover to the
~ 1 Oa(1)) if a Schedule R is attached to the Form 5500. trustee or custodian of a qualified plan or individual retirement
:: Specific Instructions Part II - Funding Information
s Lines Ai B, C, and D. This information should be the same as Complete Part II only if the plan is subject to the minimum
.i reported in Part II of the Form 5500 to which this Schedule R is funding requirements of Code section 412 or ERISA section
(I attached. You may abbreviate the plan name (if necessary) to 302.
~ fi in the space provided. All qualified defined benefi and defined contribution plans
.. Do not use a social security number in line D in lieu of an are subject to the minimum funding requirements of Code
~ EIN. The Schedule R and its attachments are open to public section 412 unless they are described in the exceptions listed
0.. inspection, and the contents are public information and are under section 412(h). These exceptions include profi-sharing or
ii subject to publication on the Internet. Because of privacy stock bonus plans, insurance contract plans described in
-s concerns, the inclusion of a social security number on this section 412(i), and certain plans to which no employer
\- Schedule R or any of its attachments may result in the rejection contributions are made.
Q of the filing. Nonqualified employee pension benefi plans are subject to
EINs may be obtained by applying for one on Form SS-4, the minimum funding requirements of ERISA section 302
Application for Employer Identification Number, as soon as unless specifically exempted under ERISA sections 4(a) or
possible. You can obtain Form SS-4 by callng 301 (a).
-54- Instructions for Schedule R (Form 5500)
The employer or plan administrator of a defined benefi plan this line must be checked "N/A." See section 6.01(2) of Rev.
that is subject to the minimum funding requirements must file Proc. 2000-40, 2000-2 C.B. 357.
Schedule B as an attachment to Form 5500. Schedule B is not Part II - Amendments
required to be filed fòr a money purchase defined contribution
plan that is subject to the minimum funding requirements unless LineA q /
the plan is currently amortizing a waiver of the minimum funding . Check "No" if no amendments were adopted during this plan
requirements. year that increased or decreased the value of benefits.
. Check "Increase" if an amendment was adopted during the
Line 4. Check "yes" if, for purposes of computing the minimum
plan year that increased the value of benefis in any way. This
funding requirements for the plan year, the plan administrator is
includes an amendment providing for an increase in the amount
making an election intended to satisfy the requirements of Code
of benefis or rate of accrual, more generous lump sum factors,
section 412(c)(8) or ERISA section 302(c)(8). Under Code
COLAs, more rapid vesting, additional payment forms, and/or
section 412(c)(8) and ERISA section 302(c)(8), a plan
earlier eligibilty for some benefis.
administrator may elect to have any amendment adopted after
the close of the plan year for which it applies treated as having
. Check "Decrease" if an amendment was adopted during the
plan year that decreased the value of benefits in any way. This
been made on the first day of the plan year if all of the following
includes a decrease in future accruals, closure of the plan to
requirements are met:
new employees, and accruals being frozen for some or all
1. The amendment is adopted no later than two and participants.
one-hçilf months after the close of such plan year (two years for . If applicable, check both "Increase" and "Decrease."
a multemployer plan);
2. The amendment does not reduce the accrued benefit of
any participant determined as of the beginning of such plan
year; and
3. The amendment does not reduce the accrued benefit of Questions regarding coverage were previously raise in
any participant determined as of the adoption of the , the Schedule T but the Schedule T has been
amendment unless the plan administrator notified the Secretary . . . iscontinued. The instructions to the Schedule T ~,.
of the Treasury of the amendment and thè Secretary either provide that the Schedule T need not be filed every ye r if the .
approved the amendment or failed to disapprove the employe was using the three-year testing cycle of Re Proc.
amendment within 90 days after the date the notice was filed. 93-42, 19 -2 G.B. 540. That exception does not app' to Part
iV of the S edule R.
See Temporary Regulations section 11.412(c)-7(b) for If the ratio ercentage for the plan, or any disa regated part
details on when and how to make the election and the of the pian, is ss than 70%, the plan does not s isfy the ratio
information to include on the statement of election, which must percentage tes An employer that is using singl day
be fied with the Form 5500. "snapshot" testi may, in certain circumstanc s, need to
Line 5. If a money purchase defined contribution plan adjust the 70% fi re to compensate for the f ct that the
(including a target benefi plan) has received a waiver of the substantiation qual data or snapshot pop tion does not
minimum funding standard, and the waiver is currently being reflect employee tu ver and may oversta the plan's
amortized, lines 3,9, and 10 of Schedule B must be completed. coverage. See sectio 3 of Rev. Proc. 93- 2. If the plan, or any
The Schedule B must be attached to Form 5500 but it need not disaggregated part of t e plan, does not atisfy the ratio
be signed by an enrolled actuary. percentage test, the pia wil satisfy th inimum coverage
requirements of the Cod only if it sati ies the average benefi
Line 6a. The minimum required contribution for a money test.
purchase defined contribution plan (including a target benefi
plan) for a plan year is the amount required to be contributed for A plan satisfies the aver e ben fi test if it satisfies both the
the year under the formula set forth ¡Ii the plan document. If nondiscriminatory c1assificati te and the average benefit
there is an accumulated funding deficiency for a prior year that percentage test. A plan satisfi e nondiscriminatory
has not been waived, that amount should also be included as classification test if the plan be fis such employees as qualify
part of the contribution required for the current year. under a classification set up b t employer and found by the
Secretary not to be discrimin ory favor of highly
Line 6b. Include all contributions for the plan year made not compensated employees. U der T asury Regulation section
later than 81/2 months after the end of the plan year. Show only 1.410(b)-4, a classification il be de med nondiscriminatory if
contributions actually made to the plan by the date the form is the ratio percentage for t plan is eq I to or greater than the
filed, Le., do not include receivable contributions for this safe harbor percentage. he safe harb percentage is 50%,
purpose. reduced by 3/4 of a per ntage point for ch percentage point
Line 6c. If the minimum required contribution exceeds the by which the nonhigh compensated em oyee concentration
contributions for the plan year made not later than 81/2 months percentage exceeds 0%. The nonhighly c mpensated
after the end of the plan year, the excess is an accumulated employee concentr, tion percentage is the p rcentage of all the
funding deficiency for the plan year and Form 5330, Return of employees of the mployer who are not highl compensated
Excise Taxes Related to Employee Benefi Plans, should be employees.
fied with the IRS to pay the excise tax on the deficiency. There In general, plan satisfies the average bene percentage
is a penalty for not filing Form 5330 on time. test if the act I benefi percentage for nonhighly ompensated
Line 11. A revenue procedure providing for automatic approval employees i at least 70% of the actual benefi pe entage for
C? I
for a 'change in funding method for a plan year generally does highly com nsated employees. See Treasury Reg ation
not apply unless the plan administrator or an authorized section 1. 1 O(b )-5. All qualifed plans of the employe including
representative of the plan sponsor explicitly agrees to the ESOPs, ode section 401 (k) plans, and plans with e loyee or
change. If a change in funding method made pursuant to such a matchi contributions (Code section 401(m) plans) are
revenue procedure (or a class ruling letter) is to be applicable aggre ted in determining the actual benefi percentage Do
for the current plan year, this line generally must be checked not gregate plans that may not be aggregated for purp0 es of
"Yes." In certain situations, however, the requirement that the sati ing the ratio percentage test, other than ESOPs and
plan administrator or an authorized representative of the plan C e sections 401(k) and 401(m) plans. In addition, all
sponsor agree to the change in funding method wil be satisfied n nexcludable employees, including those with no benefi
if the plan administrator or an authorized representative of the nder any qualified plan of the employer, are included in
plan sponsor is made aware of the change. In these situations,
Instructions for Schedule R (Form 5500) -55-
DOL069RP20266
ma e permissively disaggregated, into two or more separate

parts urpose of applying the minimum coverage
requireme of Code section 410(b). Check the box for "ratio
. ,
were excludable.) The nonhighly compensated emplo s of
the employer include all the self-employed individu ,
EFAST2 RFP
all of the nonhighly compensated employees of the emplo
percentage te "or "average benefit test," whichever is common-law employees. and leased employee ithin the
applicable to the . ggregated plans. Both boxes may be meaning of Code section 414(n)) employed the employer or
checked if each test i atisfied by one or more of the any entity aggregated with the employer: der Code section
disaggregated plans. (2) Itiple-employer plan filers should 414(b), (c), or (m) at any time durin e plan year, excluding
complete one Schedule R to ort satisfaction with the highly compensated employees hin the meaning of Code
coverage rules by all of the emp ers that participate in the section 414(q)). Any such e yee is a nonexcludable
. plan. Check the box for "ratio perce e test," "average benefi employee unless the em ee is in one of the following
test," or both, if any participating emplo uses either test. categories:
Leave line 9 blank if all of the participating loyers meet one a. Employees 0 have not attained the minimum age and
of the exceptions noted below. service requir ents of the plan.
Plans may also satisfy the coverage rules of see Note. If an has multiple age and service conditions or if the
under one of the exceptions listed below. If one of the empl r is treating a plan benefitting otherwise excludable
exceptions applies, leave line 9 blank. e oyees as two separate plans pursuant to Treasury
1. Jf, during the plan year, the employer employed only egulation section 1.41 0(b)-6(b )(3), refer to section
the regulations
highly compensated employees (within the meaning of Code 410(b)-6(b) and section 1.410(b)-7(c)(3) of
section 414(q)), excluding employees who were collectively re ding the determination of excludable employees.
bargained employees (within the meaning of Treasury . b. lectively bargained employees within the meaning of
Regulation section 1.41 O(b )-6(d)(2)). Treasury ulation section 1.410(b)-6(d)(2).
2. If, during the plan year, the plan benefitted highly .c. Nonresi t aliens who receive no U.S. source income.
compensated employees (within the meanin Code section d. Employees 0 fail to accrue a benefit solely because
414(q)), excluding employees who were c ctively bargained they: (a) fail to satisfy inimum hour of service or a last day
employees (within the meaning of Tre ry Regulation section requirement under the pia . b) do not have more than 500
1.410(b)-6(d)(2)). This exception al applies if no employee hours of service for the plan r; and (c) are not employed on
received an allocation or accru a benefit under the plan for the last day of the plan year.
the plan year. e. Employees of QSLOBs other
3. If, during the plan ar, the plan benefitted only which this Schedule R is being filed.
collectively bargaine mployees (within the meaning of 5. If,.for the plan year, the plan is treate s satisfying the
Treasury Regula' section 1.410(b)-6(d)(2)). However, this minimum coverage requirements of Code sectio 410(b) under
exception do not apply if more than 2% of the employees the "acquisition or disposition" rule in Code section
covered b e plan were professional employees (within the 410(b)(6)(C).
meani of Treasury Regulation section 1.41 O(b )-9).
. If, during the plan year, the plan benefitted 100% of the
? L1 S~l Ç'ni"M ç() it.,"" ~ V\.j rafj eS
-56- Instructions for Schedule R (Form 5500)

Part IV ESOPs
Line 11b. A loan is a "back-to-back loan" if the following requirements are

satisfied:
1. The loan from the employer corporation to the ESOP qualifies as an

exempt loan under Department regulations at 29 CFR 2550.408b-3 and
under Treasury Regulation sections 54.4975-7 and 54.4975-11; and
2. The repayment terms of the loan from the sponsoring corporation to the
ESOP are substantially simiar to the repayment terms of the loan from the
commercial lender to the sponsoring.
Part V Contributing Employer Information for Multiemployer

Defined Benefit Pension Plans
Line 13 should be completed only by multiemplòyer defined benefit pension
plans that are subject to the mium funding standards (see Code section 412
and Part 3 of Title I of ERISA). Enter the inormation on Lines 13a though 13f
for any employer that contributed five (5) percent or more of the plan's total
contributions for the 2007 plan year. The employers should be listed in
descending order according to the dollar amount of their contributions to the
plan. Complete as many entries as are necessary to list all employers that
contributed five (5) percent or more of the plan's contributions.
Line 13a Enter the name of the contributing employer to the plan.
Line 13b Enter the EIN number of the contributig employer to the plan. Do not
enter a social security number in lieu of an EIN. The Form 5500 is open to public
inspection, and the contents are public inormation and are subject to publication
on the Internet. Because of privacy concerns, the inclusion of a social security
number on this line may result in the rejection of the filng.
EINs may be obtained by applying for one on Form 88-4, Application for
Employer Identiication Number. You can obtain Form SS-4 by calling 1-800-
TAX-FORM.(1-800-829-3676) or at the IRS Web Site at www.irs.gov. The EBSA
does not issue EINs.
Line 13c Dollar Amounts Contributed. Enter the total dollar amount
contributed to the plan by the employer for all covered workers in all locations
for the plan year. Do not include the portion of an aggregated contribution that
is for another plan, such as a welfare benefit plan, a defined contribution pension
plan or another defined benefit pension plan.
Line 13d. Contribution Rate. Enter the employer's contribution rate per
contribution base unit (e.g., if the contribution rate is $xx.xx per covered hour
worked, enter $xx.xx). If the employer's contribution rate changed during the
plan year, enter the last contribution rate in effect for the plan year. If the
employer uses different contribution rates for different classifications of
employees or different places of business, complete separate entries for each
contribution rate.
Line 13e. Contribution Base Units. Check the contribution base unit on which
the contribution rate is based. If the contribution rate is not measured on an
hourly, weekly, or unit-of-production basis, check Ii other" and indicate the basis
of measurement. If you entered more than one contribution rate for an employer
in line 13d, show the applicable contribution base unit for each contribution rate.
Line 13£. Collective Bargaining Agreement Expiration Date. Enter the date on
which the employer's collective bargaining agreement expires. If the employer
has more than one collective bargaining agreement requiring contributions to the
plan, enter the expiration date of the agreement that provided for the largest
dollar amount contributed by the employer for the plan year.
comp ete t e second of the two consecutive 1-year breaks in
06 Instructions for Schedule ssA service. The participant may be reported earlier (i.e., on the
Schedule SSA filed for the plan year in which he or she
(F m 5500) separated from service or completed the first 1-year brea n
Ann I Registration Statement service).
Identi "ng Separated Participants With When NOT to Report a Participant

A participant is not required to be reported on Sche ule SSA if,
Deferre Vested Benefits before the date the Schedule SSA is required to fied
(including any extension of time for filing), the p icipant:
1. Is paid some or all of the deferred vest retirement
benefi (see the Caution below), or
Purpose of Sche Ie 2. Retums to service covered by the p n and/or accrues
Use Schedule SSA to r ort information concerning separated additional retirement benefis under the an, or
participants with deferred ested benefi rights. Report 3. Forfeits all the deferred vested r jrement benefit.
participants who:
. separated from your comp y during the plan year; or
. transferred into this plan dun the plan year; or , ceases before ALL of the eneff to which the
. previously were reported unde this plan but are no longer m. If..payment of is
participant theentitled
deferredis VJ
id sted retirement
to the benefit
participant,
entitled to those deferred vested befits. information relating to the defi rred vested retirement benefi to
Also use Schedule SSA to correct' formation previously which the participant remai entitled shall be fied on the
reported concerning participants with erred vested benefis.
Schedule SSA filed for th ear following the last plan Yeary
within which a portion of. e beneft is paid to the participant. .
The information on this schedule is gi n to the Social
Security Administration to provide to partici nts when they file Separation of a R mployed Employee
for Social Security benefis. If the deferred vest benefi of a separated employee is
Note. Beginning with the 2004 Schedule SSA, port required different from tha reviously reported, you may use code B
information regarding separated participants onl n page 2 of (see below) to r port that employee's total vested benefit.
Schedule SSA. Use additional pages 2 when you n ed to report Revising P or Report
information for more separated participants than one age 2
allows. Do not use attachments other than the page 2 hedule Use Sche Ie SSA to report revisions to pension information for
SSA. a particil' nt you reported on a previous Schedule SSA. This
wil en re that SSA's records are correct. This is important
The Social Security Administration is revising its proces . g since SA provides Schedule SSA information that it has on file
of participant plan data to avoid inaccurate information in the to i: rticipants when they file for Social Security benefits. If this
pension notice. in rmation is not up-to-date, the participant may contact the
Who Must File an administrator to resolve the difference.
The plan administrator is' responsible for filing Schedule SSA. You do not need to report changes in the value of the
Plans that cover only owners and their spouses do not have to e ployees' accounts, since that is likely to change. However,
file this schedule. yo may report these changes if you want.
Check the Schedule SSA box on the Form 5500 (Part II, r e Tran er of a Participant to a New Plan
10a(4)) if a Schedule SSA is attached to the Form 5500. When a eparated participant with deferred vested benefis is
Note. Government, church, or other plans that elect to fi the transferre from the plan he or she was originally reported
Schedule SSA voluntarily must cheCK the appropriate x on under to a w plan,
the schedule and complete lines 2 through 3c. 1. The ne plan administrator should complete a Schedule
When to Report a Separated Participant SSA using:
. Entry Code for line 4, box (a), when the original plan
In general, for a plan to which only one empl information is avail Ie, or
contributes, a participant must be reported 0
. Entry Code A fo line 4, box (a), when the original plan
if:
information is not avail Ie.
1. The participant separates from servi e covered by the 2. The original plan a inistrator should complete a
plan in a plan year, and Schedule SSA using Entry ode D for line 4, box (a).
2. The participant is entitled to a de rred vested benefi
under the plan. Where and How To File
The separated participant muse reported no later than on File as an attachment to Form 5 O.
the Schedule SSA filed for the p n year following the plan year Note. Government, church, or oth plans that elect to ,
in which separation occurred. owever, you can report the voluntarily file the Schedule SSA are ot required to attach their
separation in the plan year i " hich it occurs, if you want to Schedule SSA to a Form 5500, but mu t check the appropriate
report earlier. Do not repo a participant more than once unless box on the schedule.
you wish to revise or upd e a prior Schedule SSA (see
instructions for line 4, b x (a), under codes B, C, or D).
if: .
In general, for a an to which more than one employer
contributes, a pa 'ipant must be reported on Schedule SSA
1. The parti, ipant incurs two successive 1-year breaks in

service (as d ined in the plan for vesting purposes), and
! 5500) is not timely fied or critical info" ation is not
m, A. penalty may be assessed if Sche e SSA '(Form
furnished.
. Complete all applicable fields on Schedule SSA.
2. Therticipant is (or may be) entitled to a deferred . Please verify that the EIN and plan number being use
vested b éfi under the plan. the Form 5500 and this Schedule SSA are correct for this n.
Th participant must be reported no later than on the Line D. Enter the sponsor's employer identification number
Sch c1ule SSA filed for the plan year in which the participant (EIN) shown on Form 5500; line 2b.
-57-
ress and you have a P.O. box, enter the box number A A single sum
inst d of the street address. B Annuity payable over fixed number of years
C Life annuity
(a). Enter the appropriate code from the following D Life annuity with period certain
E Cash refund life annuity
F Modified cash refund life annuity
Code A - Use is code for a participant not previously G Joint and last survivor life annuity
reported. Also co ete boxes (b) through (h). MOther
Code B - Use this c e for a participant previously
reported under the plan ber shown on this schedule to Line 4, box (e). From the following' ,select the code that
modify some of the previous reported information. Enter all describes the benefi payment fre
the current information for box (b) through (h). period.
~)/
Code C - Use this code for a pa . ipant previously
reported under another plan number 0 wil now be
receiving his/her future benefi from the n reported on this
schedule. Also complete boxes (b), (c), (i), dO).'
Cope D - Use this code for a participant pre . usly
reported under the plan number shown on this sc dule who
is no longer entiled to those deferred vested benefi . This
includes a participant who has be,gun receiving benefits, as
received a lump-sum payout, or has been transferred to
another plan. Also complete boxes (b) and (c).
ne 4, box (t). For a defined benefi plan, enter the amount of
periodic payment that a participant is entitled to receive
Line 4, box (b). Enter the exact social security number (SS un line 4, box (t).
of each participant listed. If the participant is a foreign nati al For Ian to which more than one employer contnbutes, if
employed outside the United States who does not have the amou of the periodic payment cannot be accurately
SSN, enter the word "FOREIGN." determined 15 ause the plan administrator does not maintain
complete recor of covered service, enter an estimated
Line 4, box (c). Enter each participant's nam xactly as it amount. _
appears on the participant's social security d. Do not enter Line 4, box (g). For efined contribution plan, if the plan
periods; however, initials, if on the social curity card, are states that a participant's are of the fund wil be determined
permitted. Space is available for the fi eleven characters of on the basis of units, enter t
the participant's first name, one for eir middle initial, and the participant.
first fifteen characters of their la ame. If the participant does If, under the plan, participation determined on the basis of
not have a middle initial, leav e space for the middle initial shares of stock of the employer, ente e number of shares
blank. and add the letters "S" to indicate share .
"S" wil be interpreted to mean units.
Line 4, box (d). Fr the following list, select the code that
Line 4, box (h). For defined contribution plans, nter the value
describes the typ f annuity that wil be provided for the
participant. En the code that describes the type of annuity of the participant's account at the time of separatio
that normal accrues under the plan at the time of the Line 4, boxes (i) and 0). Show the EIN and plan nu er of
participa s separation from service covered by the plan (or for the plan under which the participant was previously repo d.
a pia which more than one employer contributes at the time Signature. This form must be signed by the plan
th articipant incurs the second consecutive 1-year break in administrator. If more than one Schedule SSA is filed for one
-58- ~strucllOmj !'i 3..I,..dul.. 33" (rud.. S599t"'

OMS Control Numbers

Agency OMB Number
Employee Benefits Security Administration. . . . . 1210-0110
Agency OMB Number
Pension Benefi Guaranty Corporation. . . . . . . . . 1212-0057 ...
1210-0089 ,*eie.i Oeetlrit) Aeln ,il'i9tr6ti8Fl. . . . . . . . . . . . . . . gglig QliQq Y
Internal Revenue Service. . . . . . . . . . . . . . . . . 1545-1610
Paperwork Reduction Act Notice

We ask for the information on this form to carry out the law as specified in ERISA and Code sections 6047(e), 6057(b), and
6058(a). You are required to give us the information. We need it to determine whether the plan is operating according to the law.
You are not required to provide the information requested on a form that is subject to the Paperwork, Reduction Act unless the
form displays a valid OMB control number. Books and records relating to a form or its instructions must be retained as long as their
contents may become material in the administration of the Internal Revenue Code or ar)iequired to be maintained pursuant to Title 0 .
lor IV of ERISA. Generally, the Form 5500 return/reports are open to public inspection. UVVtm:;l, ßc.ll~dtll!.3 (flAB ££A (reFl ..-/
56(8) 81' 86Rfiac:ntial, 83 re:t¡tlirc:d by Oode sectiô'" ()18~.- /
~nJ A
The time needed to complete and file the forms listed below reflects th~ combined requirements of the Internal Revenue Service,
Department of LaborAPension Benefit Guaranty Corporation,léAB the £eeial Ceetlrity MlfiFlistf8tieil. These times wil vary
depending on individual circumstances. The estimated average times are:\.'
Pension Plans
Small
Form 5500 1 hr., 4 min.
Schedule A 2 hr., 11 min.
Schedule B
Schedule C
Schedule D Ly'
Schedule E
Schedule G
Schedule H
Schedule i 1 hr., 28 min.
Sched 1 hr., 5 min. 32 min.
If you have comments conceming the accuracy of these time estimates or suggestions for making these forms simpler, we
would be happy to hear from you. You can write to the Intemal Revenue Service, Tax Products Coordinating Committee,
SE:W:CAR:MP:T:T:SP, 1111 Constitution Ave. NW, IR-6406, Washington, DC 20224. Do not send any of these forms or schedules
to this address.~3tco!d, 3GG \.:1.6161"ò r:i;! 01, ..&~l' Sf
A
i
r"e- hrfh5 t(l\J ~dieJv(. ~Vl vd- he -hkel d~J-O¡1~ l:&.l\ì.

ov-e Ele,krol1 i c_ fi(i ~ R-ei¡);r-eVh~ I't.
Pension Welfare
Lar e Smal La e Smal
Form 5500 1 hr., 55 min. 1 hr., 7 min. 1 hr., 38 min. 1 hr., 5 min.
SchA 1 hr., 48 min. 55 min. 8 hr., 31 min. 2 hr., 17 min.
Sch B 6 hr., 51 min. 31 min.
SchC 1 hr., 35 min. 56 min.
Sch 0 10 hr. 10 hr.
SchG 11 hr., 58 min. 6 hr., 28 min.
SchH 8 hr., 26 min. 3 hr., 35 min.
Sch I 1 hr., 33 min. 1 hr., 33 min.
SchR 1 hr., 4 min. 31 min.
Short Form - 2 hr., 5 mi. 2 hr., 5 mi.
-59-
DOL069RP20266 - - .- - .
This list of principal business activities and their

- --_. ,.__-- EFAST2 RFP
,engaged. These.principal activity codes are based
Forms 5500 and 5500-EZ associated codes is designed to classify an on the North American Industry Classification
Codes for Principal Business enterprise by the type of activity in which it is System.
Activity
Code Code Code Code
Agriculture. Forestry, Fishing 237990 Other Heavy & Civil Printing and Related Support 333610 Engine, Turbine & Power
Engineering Construction Activities Transmission Equipment Mfg
and Hunting 333900 Other General Purpose
Specialty Trade Contractors 323100 Printing & Related Support
Crop Production Activities Machinery Mfg
111100 Oilseed & Grain Farming
238100 Foundation, Structure, &
Building Exterior Contractors Petroleum and Coal Products Computer and Electronic Product
111210 Vegetable & Melon Farming Manufacturing Manufacturing
(including frming carpentr,
(including potatoes & yams) masonry, glass, roofing, & 324110 Petroleum Refineries 334110 Computer & Peripheral
111300 Fruit & Tree Nut Farming siding) (including integrated) Equipment Mfg
111400 Greenhouse, Nursery, & 238210 Electrical Contrctors 324120 Asphalt Paving, Roofing, & 334200 Communications Equipment
Floriculture Production 238220 Plumbing, Heating, & Saturated Materials Mfg Mfg
111900 Other Crop Farming Air-Conditioning Contractors 324190 Other Petroleum & Coal 33410 Audio & Video Equipment
(including tobacco, cotton, 238290 Other Building Equipment Products Mfg Mfg
sugarcane, hay, peanut, Contractors Chemical Manufacturing 33410 Semiconductor & Other
sugar beet, & all other crop Electonic Component Mfg
farming)
238300 Building Finishing 325100 Basic Chemical Mfg
Contractors (including 325200 Resin, Synthetic Rubber, & 334500 Navigational, Measuring,
Animal Production dryall, insulation, painting, Electmedical, & Control
Artificial & Synthetic Fibers &
112111 Beef Catte Ranching & wallcovering, flooring, tile, & Filaments Mfg Instruments Mfg
Farming finish carpentry) 334610 Manufacturing & Reproducing
112112 Cattle Feedlots 325300 Pesticide, Fertilizer, & Other
238900 Other Specialty Trade Agricultural Chemical Mfg Magnetic & Optical Media
112120 Dairy Catte & Milk Contractors (including site Electrical Equipment, Appliance, and
preparation) 325410 Pharmaceutical & Medicine
Production Mfg Component Manufacturing
.112210 Hog & Pig Farming 335100 Electric Lighting Equipment
325500 Paint, Coating, & Adhesive
112300 Poultr & Egg Production Manufacturing Mfg Mfg
112400 Sheep & Goat Farming Food Manufacturing 325600 Soap, Cleaning Compound, & 335200 Household Appliance Mfg
112510 Animal Aquaculture (including 311110 Animal Food Mfg Toilet Preparation Mfg 335310 Electrical Equipment Mfg
shellfish & finfish farms & 311200 Grain & Oilseed Millng 325900 Other Chemical Product & 335900 Other Electrical Equipment &
hatcheries) 311300 Sugar & Confectionery Preparation Mfg Component Mfg
112900 Other Animal Production Product Mfg Plastics and Rubber Products Transporttion Equipment
Forestry and Logging 311400 Fruit & Vegetable Preserving Manufacturing Manufacturing
113110 Timber Tract Operations & Specialty Food Mfg 326100 Plastics Product Mfg 336100 Motor Vehicle Mfg
113210 Forest Nurseries & Gathering 311500 Dairy Product Mfg 326200 Rubber Product Mfg 336210 Motor Vehicle Body & Trailer
of Forest Products 311610 Animal Slaughtering and Nonmetallc Mineral Product Mfg
113310 Logging Processing Manufacturing 336300 Motor Vehicle Parts Mfg
Fishing, Hunting and Trapping 311710 Seafood Product Preparation 327100 Clay Product & Refractory 336410 Aerospace Product & Parts
114110 Fishing & Packaging Mfg Mfg
114210 Hunting & Trapping 311800 Bakeries & Tortlla Mfg 327210 Glass & Glass Product Mfg 336510 Railroad Rollng Stock Mfg
Support Activities for Agriculture 311900 Other Food Mfg (including 327300 Cement & Concrete Product 336610 Ship & Boat Building
and Forestry coffee, tea, flavorings & Mfg 336990 Other Transportation
seasonings) 327400 Lime & Gypsum Product Mfg Equipment Mfg
115110 Support ActivitieS for Crop
Production (including cotton Beverage and Tobacco Product 327900 Other Nonmetallic Mineral Furniture and Related Product
ginning, soil preparation, Manufacturing Product Mfg Manufacturing
planting, & cultivating) 312110 Soft Drink & Ice Mfg
Primary Metal Manufacturing 337000 Furniture & Related Product
115210 Support Activities for Animal 312120 Breweries Manufacturing
331110 Iron & Steel Mils & Ferroalloy
Production 312130 Wineries Mfg Miscellaneous Manufacturing
115310 Support Activities For 312140 Distilleries 331200 Steel Product Mfg from 339110 Medical Equipment &
Forestry 31.2200 Tobacco Manufacturing Purchased Steel SUPRlies Mfg
Textile Mils and Textile Product 331310 Alumina & Aluminum 339900 Other Miscellaneous
Mining Mils Production & Processing Manufacturing
211110 Oil & Gas Extraction 313000 Textle Mils 331400 Nonferrus Metal (except
212110 Coal Mining 314000 Textile Product Mils Aluminum) Production & Wholesale Trade
212200 Metal Ore Mining Apparel Manufacturing Processing Merchant Wholesalers, Durable
212310 Stone Mining & Quarrying 315100 Apparel Kniting Mils 331500 Foundries Goods
212320 Sand, Gravel, Clay, & 315210 Cut & Sew Apparel Fabricated Metal Product 423100 Motor Vehicle & Motor
Ceramic & Refractory Contrctors Manufacturing Vehicle Parts & Supplies
Minerals Mining & Quarring 315220 Men's & Boys' Cut & Sew 332110 Forging & Stamping 423200 Furniture & Home
212390 Other Nonmetallc Mineral Apparel Mfg 332210 Cutlery & Handtool Mfg Furnishings
Mining & Quarring 315230 Women's & Girls' Cut & Sew 332300 Architectural & Structural 423300 Lumber & Other Construction
213110 Support Activities for Mining Apparel Mfg Metals Mfg Materials
315290 Other Cut & Sew Apparel Mfg 332400 Boiler. Tank. & Shipping 423400 Professional & Commercial
Utilties Container Mfg Equipment & Supplies
315990 Apparel Accessories & Other
221100 Electric Power Generation, Apparel Mfg 332510 Hardware Mfg 423500 Metals & Minerals (except
Transmission & Distrbution 332610 Spring & Wire Product Mfg Petroleum)
Leather and Alled Product
221210 Natural Gas Distribution Manufacturing 332700 Machine Shops; Turned 423600 Electrical & Electronic Goods
221300 Water, Sewage, & Other 316110 Leather & Hide Tanning & Product: & Screw, Nut, & Bolt 423700 Hardware, Plumbing &
Systems Finishing Mfg Heating Equipment &
221500 Combination Gas & Electric 332810 Coating. Engraving, Heat Supplies
316210 Footwear Mfg (including
rubber & plastics) Treating, & Alled Activities 423800 Machinery, Equipment, &
Supplies
Construction 316990 Other Leather & Allied 332900 Other Fabricated Metal .
423910 Sporting & Recreational
Product Mfg Product Mfg
Construction of Buildings Goods & Supplies
236110 Residential Building Wood Product Manufacturing Machinery Manufacturing
423920 Toy & Hobby Goods &
Construction 321110 Sawmils & Wood 333100 Agriculture, Construction, &
Supplies
236200 Nonresidential Building Preservation Mining Machinery Mfg
333200 Industrial Machinery Mfg 423930 Recyclable Materials
Construction 321210 Veneer, Plywood, &
Engineered Wood Product 333310 Commercial & Service 423940 Jewelry, Watches, Precious
Heavy and Civil Engineering Stones. & Precious Metals
Construction Mfg Industry Machinery Mfg
321900 Other Wood Product Mfg Ventilation, Heating, 423990 Other Miscellaneous Durable
237100 Utility System Construction 33341 0
Goods
237210 Land Subdivision Paper Manufacturing Air-Conditioning, &
322100 Pulp, Paper, & Paperboard Commercial Refrigeration
237310 Highway, Street, & Bridge Equipment Mfg
Construction Mils
322200 Converted Paper Product Mfg
333510 Metalworking Machinery Mfg
T~ ~!; \ld- l... ~ \(b¡ 1Yo:"A i -R ~~ lG re+ l~.A' lt",~ f-~~ A-l1 ~ "'o"u.st-t C( ".ç L S\ s-h ,- -
'e\S~'\ iC"VI l;,... I ~.,
Ú\f J- o.1-e. .f r ),OO-T) -l rR ï2. "3C¡ 0 LMiir. H.J .LOas) .. J
Forms 5500 and 5500-EZ Codes for Principal Business Activity (continued)
Code Code Code Code
Merchant Wholesalers, Nondurable 446190 Other Health & Personal 485320 Limousine Service 522130 Credit Unions
Goods Care Stores 485410 School & Employee Bus 522190 Other Depository Credit
424100 Paper & Paper Products Gasoline Stations Transportation Intermediation
424210 Drugs & Druggists' Sundries 447100 Gasoline Stations (including 485510 Charter Bus Industry Nondepository Credit Intermediation
424300 Apparel, Piece Goods, & convenience stores with gas) 485990 Other Transit & Ground 522210 Credit Card Issuing
Notions Clothing and Clothing Accessories Passenger Transporttion 522220 Sales Financing
424400 Grocery & Related Products Stores Pipeline Transporttion 522291 Consumer Lending
424500 F.arm Product Raw Materials 448110 Men's Clothing Stores 486000 Pipeline Transportation 522292 Real Estate Credit (including
424600 Chemical & Alled Products 448120 Women's Clothing Stores Scenic & Sightseeing Transportation mortgage bankers &
424700 Petroleum & Petroleum 448130 Children's & Infants' Clothing 487000 Scenic & Sightseeing originators)
Products Stores Transportation 522293 International Trade Financing
424800 Beer, Wine, & Distiled 448140 Family Clothing Stores Support Activities for Transporttion 522294 Secndary Market Financing
Alcoholic Beverages 448150 Clothing Accssories Stores 488100 Support Activities for Air 522298 All Other Nondepository
424910 Farm Supplies 448190 Other Clothing Stores Transportation Credit Intermediation
424920 Books, Periodicals, & 448210 Shoe Stores 488210 Support Activities for Rail Activities Related to Credit
Newspapers 448310 Jewelry Stores Transportation Intermediation
424930 Flower, Nursery Stock, & 448320 Luggage & Leather Goods 488300 Support Activities for Water 522300 Activities Related to Credit
Florists' Supplies Store Transportation Intermediation (including loan
424940 . Tobacc & Tobacco Products 488410 Motor Vehicle Towing brokers, check clearing, &
Sporting Goods, Hobby, Book, and money transmitting)
424950 Paint, Varnish, & Supplies Music Stores 488490 Other Support Activites for
424990 Other Miscellaneous 451110 Sporting Goods Stores Road Transporttion Securities, Commodity Contracts,
Nondurable Goods and other Financial Investments and
451120 Hobby, Toy, & Game Stores 488510 Freight Transporttion
Arangement Related Activities
Wholesale Electronic Markets and 451130 Sewing, Needlework, & Piece 523110 Investment Banking &
Agents and Brokers Goods Stores 488990 Oter Support Activities for Securities Dealing
425110 Business to Business 451140 Musical Instrument & Transportation
Electronic Markets 523120 Securities Brokerage
Supplies Stores Couriers and Messengers
425120 Wholesale Trade Agents & 523130 Commodity Contracts
451211 Book Stores 492110 Couriers Dealing
Brokers 451212 News Dealers & Newsstands 492210 Local Messengers & Local
Delivery
523140 Commodity Contracts
451220 Prerecorded Tape. Compact Brokerage
Retail Trade Disc, & Record Stores Warehousing and Storage 523210 Securities & Commodity
Motor Vehicle and Parts Dealers General Merchandise Stores 493100 \(arehousing & Storage Exchanges
441110 New Car Dealers 452110 Department Stores (except lessors of 523900 Other Financial Investment
441120 Used Car Dealers miniwarehouses & Activities (including portolio
452900 Other General Merchandise self-storage units)
441210 Recreational Vehicle Dealers Stores management & investment
441221 Motorcycle Dealers Miscellaneous Store Retailers advice)
441222 Boat Dealers
Information Insurance Carrers and Related
453110 Florists
441229 All Other Motor Vehicle Publishing Industries (except Activities
453210 Offce Supplies & Stationery Internet)
Dealers Stores 524140 Direct Life, Health, & Medical
441300 Automotive Parts, 511110 Newspaper Publishers Insurance & Reinsurance
453220 Gift, Novelty, & Souvenir Carrers
Accssories, & Tire Stores Stores 511120 Periodical Publishers
Furniture and Home Furnishings 511130 Book Publishers 524150 Direct Insurance &
453310 Used Merchandise Stores Reinsurance (except Life.
Stores 453910 Pet & Pet Supplies Stores 511140 Directory & Mailng List
Publishers Health & Medical) Carriers
442110 Furniture Stores 453920 Art Dealers
511190 Other Publishers 524210 Insurance Agencies &
442210 Floor Covering Stores 453930 Manufactured (Mobile) Home Brokerages
442291 Window Treatment Stores Dealers 511210 Softare Publishers
524290 Other Insurance Related
442299 All Other Home Furnishings 453990 All Other Miscellaneous Store Motion Picture and Sound Activities (including
Stores Retailers (including tobacco. Recording Industries third-part administration of
Electronics and Appliance Stores candle, & trophy shops) 512100 Motion Picture & Video insurance and pension funds)
Industres (except video
443111 Household Appliance Stores Norìstore Retailers Funds, Trusts, and other Financial
rental)
443112 Radio, Television, & Other 454110 Electronic Shopping & Vehicles
Electronics Stores Mail-Order Houses 512200 Sound Recording Industries
525100 Insurance & Employee
443120 Computer & Softare Stores 454210 Vending Machine Operators Broadcasting (except Internet) Benefi Funds
443130 Camera & Photographic 454311 Heating Oil Dealers 515100 Radio & Television 525910 Open-End Investment Funds
Supplies Stores
Broadcasting
454312 Liquefied Petroleum Gas (Form 1120-RIC)
Building Material and Garden
515210 Cable & Other Subscription 525920 Trusts, Estates, & Agency
(bottled gas) Dealers Programming
Equipment and Supplies Dealers 454319 Other Fuel Dealers Accounts
444110 Home Centers 454390 Other Direct Sellng Internet Publishing and 525930 Real Estate Investment
Broadcasting Trusts (Form 1120-REIT)
44120 Paint & Wallpaper Stores Establishments (including
516110 Internet Publishing &
44130 Hardware Stores door-to-door retailng, frozen 525990 Other Financial Vehicles
food plan providers. part
Broadcasting (including closed-end
44190 Other Building Material
plan merchandisers, & Telecommunications investment funds)
Dealers
coffee-break service 517000 Telecommunications "Offces of Bank Holding Companies"
44200 Lawn & Garden Equipment & providers) (including paging, cellular, and "Offces of Other Holding
Supplies Stores satellte, cable & other Companies' are located under
Food and Beverage Stores Transportation and program distribution, Management of Companies (Holding
445110 Supermarkets and Other Warehousing resellers, & other Companies).
Grocery (except telecommunications)
Convenience) Stores Air, Rail, and Water Transportation
Internet Service Providers, Web Real Estate and Rental and
445120 Convenience Stores 481000 AirTransportation Search Portals, and Data Processing
445210 Meat Markets 482110 Rail Transportation Services Leasing
483000 Water Transportation 518111 Internet Service Providers Real Estate
445220 Fish & Seafood Markets
445230 Fruit & Vegetable Markets Truck Transportation 518112 Web Search Portls 531110 Lessors of Residential
Buildings & Dwellngs
445291 Baked Goods Stores 484110 General Freight Trucking, 518210 Data Processing, Hosting, &
Local Related Services 531114 Cooperative Housing
445292 Confectionery & Nut Stores
484120 General Freight Trucking, other Information Services
531120 Lessors of Nonresidential
445299 All Other Specialty Food Buildings (except
Stores Long-distance 519100 Other Information Services Miniwarehouses)
445310 Beer, Wine, & Liquor Stores 484200 Specialized Freight Trucking (including news syndicates &
libraries) 531130 Lessors of Miniwarehouses &
Health and Personal Care Stores Transit and Ground Passenger Self-Storage Units
446110 Pharmacies & Drug Stores
Transporttion Lessors of Other Real Estate
531190
446120 Cosmetics, Beauty Supplies,
485110 Urban Transit Systems Finance and Insurance Propert
& Penume Stores 485210 Interurban & Rural Bus Depository Credit Intermediation 531210 Offces of Real Estate Agents
Transporttion 522110 Commercial Banking
446130 Optical Goods Stores & Brokers
485310 Taxi Service 522120 Savings Institutions
-61-
Forms 5500 and 5500-EZ Codes for Principal Business Activity (continued)
Code Corle Code Code
531310 Real Estate Propert 541940 Vetennary Services 621391 Offces of Podiatnsts 721199 All Other Traveler
Managers 541990 All Other Professional, 621399 Offces of All Other Accmmodation
531320 Offces of Real Estate Scientific, & Technical Miscellaneous Health 721210 RV (Recreational Vehicle)
Appraisers Services Practitioners Parks & Recreational Camps
531390 Other Activities Related to Outpatient Care Centers 721310 Rooming & Boarding Houses
Real Estate Management of Companies 621410 Family Planning Centers Food Services and Drinking Places
Rental and Leasing Services (Holding Companies) 621420 Outpatient Mental Health & 722110 Full-Service Restaurants
532100 Automotive Equipment Rental 551111 Offces of Bank Holding Substance Abuse Centers 722210 Limited-Service Eating
& Leasing Companies 621491 HMO Medical Centers Places
532210 Consumer Electronics & 551112 Offces of Other Holding 621492 Kidney Dialysis Centers 722300 Special Food Services
Appliances Rental Companies 621493 Freestanding Ambulatory (including food service
532220 Formal Wear & Costume Surgical & Emergency contrctors & caterers)
Rental Administrative and Support Centers 722410 Dnnking Places (Alcoholic
532230 Video Tape & Disc Rental 621498 Al Other Outpatient Care Beverages)
and Waste Management and
532290 Other Consumer Goods Remediation Services Centers
Rental Medical and Diagnostic Laboratories Other Services
AdministraUve and Support Services
532310 General Rental Centers 621510 Medical & Diagnostic Repair and Maintenance
561110 Offce Administrative
Laboratones
532400 Commercial & Industrial Services 811110 Automotive Mechanical &
Machinery & Equipment Home Health Care Services Electncal Repair &
- Rental & Leasing
561210 Facilities Support Services Maintenance
561300 Employment Services 621610 Home Health Care Services
Lessors of Nonfinancial Intangible Other Ambulatory Health Care 811120 Automotive Body, Paint,
Assets (except copynghted works) 561410 Document Preparation Intenor, & Glass Repair
Services Services
533110 Lessors of Nonfinancial 621900 Other Ambulatory Health 811190 Other Automotive Repair &
Intangible Assets (except 561420 Telephone Call Centers Maintenance (including oil
Care Services (including
copyrighted works) 561430 Business Service Centers ambulance services & blood change & lubncation shops &
(including pnvate mail centers car washes)
& organ banks)
Professional, Scientific, and & copy shops) 811210 Electronic & Precision
561440 Collecton Agencies Hospitals Equipment Repair &
Technical Services 622000 Hospitals Maintenance
561450 Credit Bureaus
Legal Services Nursing and Residential Care 811310 Commercial & Industnal
561490 Other Business Support
541110 Offces of Lawyers Services (including Facilties MaChinery & Equipment
541190 Other Legal Services repossession servces, court 623000 Nursing & Residential Care (except Automotive &
Accounting, Tax Preparation, reporting, & stenotype Facilites Electronic) Repair &
Bookkeeping, and Payroll Services services) Social Assistance Maintenance
541211 Offces of Certified Public 561500 Travel Arrangement & 624100 Individual & Family Services 811410 Home & Garden Equipment &
Accountants Reservation Services 624200 Community Food & Housing, Appliance Repair &
541213 Tax Preparation Services 561600 Investigation & Secunty & Emergency & Other Relief Maintenance
541214 Payroll Services Services Services 811420 Reupholstery & Furniture
561710 Exterminating & Pest Control 624310 Vocational Rehabiltation Repak
541219 Other Accounting Services
Services Services 811430 Footwear & Leather Goods
Architectural, Engineering, and Repair
Related Services 561720 Janitonal Services 624410 Child Day Care Services
561730 Landscaping Services 811490 Other Personal & Household
541310 Architectural Services Goods Repair & Maintenance
541320 Landscape Architecture 561740 Carpet & UphOlstery Cleaning Arts, Entertainment, and
Personal and Laundry Services
Services Services Recreation 812111 Barber Shops
541330 Engineering Services 561790 Other Services to Buildings & Performing Arts, Spectator Sport,
Dwellngs and Related Industnes 812112 Beauty Salons
541340 Drafting Services
561900 Other Support SerVices 711100 Performing Arts Companies 812113 Nail Salons
541350 Building Inspection Services
(including packaging & 711210 Spectator Sports (including 812190 Other Personal Care
541360 Geophysical Surveying & labeling services, & Services (including diet &
Mapping Services sports clubs & racetracks)
convention & trade show weight reducing centers)
541370 Surveying & Mapping (except organizers) 711300 Promoters of Performing Art,
812210 Funeral Homes & Funeral
Geophysical) SerVices. Waste Management and
Sport, & Similar Events
Services
541380 Testing Laboratones. Remediation Services 711410 Agents & Managers for
Artists, Athletes, Entertainers, 812220 Cemetenes & Crematones
Specialized Design Services 562000 Waste Management & & Other Public Figures 812310 Coin-Operated Laundnes &
541400 Specialized Design Services Remediation Services Drycleaners
711510 Independent Artists, Writers,
(including intenor, industrial, & Performers 812320 Drycleaning & Laundry
graphic, & fashion design) Educational Services Services (except
Computer Systems Design and Museums, Historical Sites, and Coin-Operated)
611000 Educational Services Similar Institutions
Related Services (including schools, colleges, 812330 Linen & Unifonn Supply
541511 Custom Computer & universities)
712100 Museums, Historical Sites, &
Similar Institutions 812910 Pet Care (except Vetennary)
P-rogramming Services Services
Amusement, Gambling, and
541512 Computer Systems Design Health Care and Social Recreation Industnes 812920 Photofinishing
Services Assistance 713100 Amusement Parks & Arcades 812930 Parking Lots & Garages
541513 Computer Facilities Offces of Physicians and Dentists 812990 All Other Personal Services
Management Services 713200 Gambling Industnes
621111 Offces of Physicians (except 713900 Other Amusement & Religious, Grantmaking, Civic,
541519 Other Computer Related mental health specialists)
Services Recreation Industres Professional, and Similar
621112 Offces of Physicians, Mental (including golf courses, skiing Organizations
Other Professional, Scientific, and Health Specialists
Technical Services faciliies, mannas, fitness 813000 Religious, Grantmaking,
621210 Offces of Dentists centers, & bowling centers) Civic, Professional, & Similiar
541600 Management, Scientific, & Organizations (including
Technical Consulting Offces of Other Health Practitioners
Services 621310 Offces of Chiropractors Accommodation and Food condominium and'
homeowners associations)
541700 Scientific Research & 621320 Ofces of Optometnsts Services 813930 Labor Unions and Similar
Development Services 621330 Offces of Mental Health Accommodation Labor Organizations
541800 Advertising & Related Practitioners (except 721110 Hotels (except Casino Hotels)
Services Physicians) & Motels
921000 Govemmentallnstrumentality
541910 Marketing Research & Public 621340 Offces of Physical, 721120 Casino Hotels or Agency
Opinion Polling Occupational & Speech 721191 Bed & Breakfast Inns
541920 Photographic Services Therapists, & Audiologists
541930 Translation & Interpretation
Services
-62-
Index
Telephone. . . . . . . . . . . . . . . . . . . . . . . . . .. 2 Pension Benefi Plan Filing

103-12 Investment Entity (103-12 Requirements ....................... 8
IE) .................................11 Pension Benefit Schedules .....;...... 8
I
Plan sponsor ......................... 15
80-120 Participant Rule.............. .. 7 Information Concerning Insurance
Contract Coverage, Fees, and Pooled Separate Account (PSA) ...... 10
A Commissions. . . . . . . . . . . . . . . . . . . . . . . 21 Private Delivery Service. . . . . . . . . . . . . . .. 5

About the Form 5500 .................. 1 Instructions for Schedule A: Processing Tips ....................... 1
Amended Retum/Report . . . . . . . . . . . . . .. 6 Who Must File. . . . . . . . . . . . . . . . . . . .'. . 21

Amendments ......................... 55 Instructions for Schedule B: R
Statement by Enrolled Actuary. . . . . . 23 R rt bl t t' 46
C
W ho F epo
Must a e ransac
i1e...................... 23 ion .. .. . .. . .. .. .. ..
Change in Plan Year.. ... ... ....... . ... 7
Instructions for Schedule C: S
Who Must File. . . . . . . . . . . . . . . . . . . . . . 32
Changes To Note for 2005 . . . . . . . . . . . .. 2 Instructions for Schedule D: Schedule of Reportable
CombJnation unfunded/insured welfare Who Must File. . . . . . . . . . . . . . . . . . . . . . 34 Transactions ....................... 46
plan ............. ................ ....4 ~stfletioi ,3 for OGl,èdul", L ~/ Securities acquisition loan ............ 35
Common/Collective Trust (CCT) ...... 10 WAs Mlist rile. . . . . . . . . . . . . . . . . . . . . . 31 Service Provider Information .. . . . . . . . . 32
Coverage. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 55 Instructions for Schedule G: Short Plan Year Rule .................. 7
Who Must File. . . . . . . . ..; . . . . . . . . . . . . 37 Signature and Date . . . . . . . . . . . . . . . . . . .. 7
Information ...... 48
o Instructions for Schedule H: Small Plan Financial
Direct Filng Entity (DFE) - Who Must Who Must File. . . . . . . . . . . . . . . . . . . . . . 39 Special rule for certin
File.............................. ....4 Instructions for Schedule I: participant-directed transactions.... 46
Direct Filing Entity (DFE) Filng Who Must File. . . . . . . . . . . . . . . . . . . . . . 48 Special Rules for Certain Plans of
Requirements ................... . . .. 9 Instructions for Schedule R: Partnerships and Wholly Owned
Distribution ........................... 54 Who Must File. . . . . . . . . . . . . . . . . . . . . . 54 Trades or Businesses ............... 3
. . a .Prior
Revising 7,Statement
Report. . . . . . by
. . . .Enrolled
. 57 Actuary . . . . . . . . 23
E
What To File .......... ..... .. ... . 57 T
EFAST Processing System............ 1
EFAST Processing Tips ............... 1
When !"~T to Re a Separated Telephone Assistance................. 2
Participa . . . . . . . . . . . . . . . . . . . . . . . 57 Termination Information on Accountants
Extension of Time To File. . . . . . . . . . . . .. 4 Whe .. eport a Separated and Enrolled Actuaries ............. 33
articipan~ ....................... 51' Transactions During Plan Year. . . . . . . . 50
F
Final Return/Report: Investment and Annuity Contract
U
Mergers/Consolidations. . . . . . . . . . . . .. 6 Information . . . . . . . . . . . . . . . . . . . . . . . . . 22
Unfunded welfare benefi plan ......... 3
Pension and Welfare Plans That
Terminated Without Distributing All L
Assets ............................ 6
Limited Pension Plan Reporting. . . . . . .. 9 W
Welfare Plans Still Liable To Pay Welfare Benefit Contract
Loans or Fixed Income Obligations in
Benefits................... .... '.' .. 6 Default or Classified as Information. . . . . . . . . . . . . . . . . . . . . . . . . 22
Financial Schedules ................... 8
Uncollectible ....................... 37 Welfare Benefit Plan - Who Must
File..................................3
orm 5500 Completed by Welfare Benefi Plan Filng
~ Typewriter. . . . . . . . . . . . . . . . . . . . . . .. 6
Form 5 mpleted by Using
Form 5500 Schedules .................
M
Master Trust Investment Account
(MTIA) ............................. 10
Requirements ....................... 9
What To File. . . . . . . . . . . . . . . . . . . . . . . . . .. 7
When To File:
DFEs other than GIAs ..... .. .. .. .... 4
Fully insured welfare benefi plan ...... 4 N Extensions ................... .. .. .. . 4
Funding Information .................. 54 Nonexempt Transactions......... 37,51 Plans and GIAs ..................... 4
Notice To Terminated Accountant Or Short Years ......................... 4
Enrolled Actuary. . . . . . . . . . . . . . . . . . . . 33 When to Report a Separated
G
Group Insurance Arrangement
(GIA) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11
V Participant. . . . . . . . . . . . . . . . . . . .... .. .. 57
~hel' Ta rile ......................... ~
Who Must File .. .. . .. .. .. .. .. .. .. .. .... 2
.-/
~' :*o.. To rile...................... ..... ~'
~Jler. 8A~ Electronic Filing ....... .~~
Part-in-Interest .................. 37,51
Penalties:
.
Administrative .. . . . . . . . . . . . . . . . . . . . .. 7
How To Get Forms and Related
Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 7
Publications:
Personal Computer. . . . . . . . . . . . . . . . .. 2
Pension Benefi Plan - Who Must
File..... .......... ............ .......2
~ -64-
W Printed on recycled paper
Federal Register / Vol. 71, No. 140 / Friday, July 21, 2006 / Rules and Regulations 41359
make certain modifications to the § 1.410(b)–9 also issued under 26 U.S.C. governmental entity who are precluded
proposed regulations. These may be 410(b)(6). from being eligible employees under a
more restrictive than the proposed § 1.410(b)–10 also issued under 26 U.S.C. section 401(k) plan by reason of section
regulations under certain limited 410(b)(6).* * * 401(k)(4)(B)(ii) are eligible to participate
circumstances. Consequently, for plan ■ Par. 2. Section 1.410(b)–0 is amended in such section 401(k) plan or section
years beginning after December 31, by: 401(m) plan.
1996, but before January 1, 2007, an ■ 1. Revising the entry for 1.410(b)–6(g). * * * * *
employer is permitted to determine the ■ 2. Adding entries for 1.410(b)–6(g)(1), ■ Par. 4. In § 1.410(b)–10, paragraph (e)
excludible employees under a section (g)(2), and (g)(3). is added to read as follows:
401(k) plan or section 401(m) plan using The revision and additions read as
either § 1.410(b)–6(g) in the proposed follows: § 1.410(b)–10 Effective dates and
regulations or these final regulations. transition rules.
§ 1.410(b)–0 Table of contents.
Special Analyses * * * * *
* * * * * (e) Effective date for provisions
It has been determined that this is not relating to exclusion of employees of
a significant regulatory action as defined § 1.410(b)–6 Excludable employees.
certain tax-exempt entities. The
in Executive Order 12866. Therefore, a * * * * * provisions in § 1.410(b)–6(g) apply to
regulatory assessment is not required. It (g) Employees of certain governmental plan years beginning after December 31,
also has been determined that section or tax-exempt entities. 1996. For plan years to which
553(b) of the Administrative Procedure (1) Plans covered.
§ 1.410(b)–6 applies that begin before
Act (5 U.S.C. chapter 5) does not apply (2) Employees of governmental
January 1, 1997, § 1.410(b)–6(g) (as it
to these regulations, and, because these entities.
(3) Employees of tax-exempt entities. appeared in the April 1, 2005 edition of
regulations do not impose a collection 26 CFR part 1) applies.
of information on small entities, the * * * * *
Regulatory Flexibility Act (5 U.S.C. ■ Par. 3. In § 1.410(b)–6, paragraph (g) is Mark E. Matthews,
chapter 6) does not apply. revised to read as follows: Deputy Commissioner for Services and
Enforcement.
Drafting Information § 1.410(b)–6 Excludable employees. Approved: June 30, 2006.
The principal authors of these * * * * * Eric Solomon,
regulations are Linda L. Conway and (g) Employees of certain governmental Acting Deputy Assistant Secretary of the
Michael P. Brewer of the Office of the or tax-exempt entities—(1) Plans Treasury (Tax Policy).
Division Counsel/Associate Chief covered. For purposes of testing either a [FR Doc. E6–11545 Filed 7–20–06; 8:45 am]
Counsel (Tax Exempt and Government section 401(k) plan, or a section 401(m) BILLING CODE 4830–01–P
Entities). However, other personnel plan that is provided under the same
from the IRS and Treasury participated general arrangement as a section 401(k)
in the development of these regulations. plan, an employer may treat as
DEPARTMENT OF LABOR
excludable those employees described
List of Subjects in 26 CFR Part 1 in paragraphs (g)(2) and (3) of this Employee Benefits Security
Income taxes, Reporting and section. Administration
recordkeeping requirements. (2) Employees of governmental
entities. Employees of governmental 29 CFR Part 2520
Adoption of Amendments to the
entities who are precluded from being
Regulations RIN 1210–AB04
eligible employees under a section
■Accordingly, 26 CFR part 1 is 401(k) plan by reason of section
amended as follows: 401(k)(4)(B)(ii) may be treated as Electronic Filing of Annual Reports
excludable employees if more than 95 AGENCY: Employee Benefits Security
PART 1—INCOME TAXES percent of the employees of the Administration, Labor.
■ Paragraph 1. The authority citation employer who are not precluded from ACTION: Final rule.
for part 1 is amended by removing the being eligible employees by reason of
section 401(k)(4)(B)(ii) benefit under the SUMMARY: This document contains a
entry for §§ 1.410(b)–2 through
1.410(b)–10 and adding entries in plan for the year. final rule establishing an electronic
numerical order to read, in part, as (3) Employees of tax-exempt entities. filing requirement for certain annual
follows: Employees of an organization described reports required to be filed with the
in section 403(b)(1)(A)(i) who are Department of Labor by plan
Authority: 26 U.S.C. 7805. * * * eligible to make salary reduction administrators and other entities. The
§ 1.410(b)–2 also issued under 26 U.S.C. contributions under section 403(b) may Employee Retirement Income Security
410(b)(6). Act of 1974, as amended (ERISA), the
be treated as excludable with respect to
§ 1.410(b)–3 also issued under 26 U.S.C.
410(b)(6). a section 401(k) plan, or a section Internal Revenue Code of 1986, as
§ 1.410(b)–4 also issued under 26 U.S.C. 401(m) plan that is provided under the amended (Code), and the regulations
410(b)(6). same general arrangement as a section issued thereunder impose certain
§ 1.410(b)–5 also issued under 26 U.S.C. 401(k) plan, if— annual reporting obligations on pension
410(b)(6). (i) No employee of an organization and welfare benefit plans, as well as on
§ 1.410(b)–6 also issued under 26 U.S.C. described in section 403(b)(1)(A)(i) is certain other entities. These annual
410(b)(6) and section 664 of the Economic eligible to participate in such section reporting obligations generally are
Growth and Tax Relief Reconciliation Act of
rmajette on PROD1PC65 with RULES
401(k) plan or section 401(m) plan; and satisfied by filing the Form 5500
2001 (Public Law 107–16, 115 Stat. 38).
§ 1.410(b)–7 also issued under 26 U.S.C. (ii) At least 95 percent of the ‘‘Annual Return/Report of Employee
410(b)(6). employees who are neither employees Benefit Plan,’’ including any required
§ 1.410(b)–8 also issued under 26 U.S.C. of an organization described in section schedules and attachments (Form 5500).
410(b)(6). 403(b)(1)(A)(i) nor employees of a Currently, the Department of Labor
VerDate Aug<31>2005 14:42 Jul 20, 2006 Jkt 208001 PO 00000 Frm 00015 Fmt 4700 Sfmt 4700 E:\FR\FM\21JYR1.SGM 21JYR1
41360 Federal Register / Vol. 71, No. 140 / Friday, July 21, 2006 / Rules and Regulations
(Department), the Pension Benefit Using the EFAST system, the B. Discussion of Public Comments
Guaranty Corporation, and the Internal Department annually receives and Virtually all of the comments received
Revenue Service (Agencies) use an processes approximately 1.4 million in response to the E-Filing Proposal
automated document processing filings. For the 2002 plan year, these recognized the value of electronic filing
system—the ERISA Filing Acceptance filings translated into approximately 25 over paper filing, expressed support for
System (EFAST)—to process the Form million paper pages. The EFAST increasing the use of electronic filing,
5500 filings. As part of the Department’s system, which was developed in 1998 and recognized that the Department’s
efforts to update and streamline the and 1999, relies on a mixture of paper move to a wholly electronic system for
current processing system, the and electronic filing options and receipt and processing of Form 5500
regulation contained in this document computerized processing methods to filings reflects a trend also seen in the
requires electronic filing of all annual accept, compile, and monitor the Form business community to move toward
reports filed with the Secretary of Labor 5500 filings. A private contractor paperless systems. The majority of
(Secretary) for plan years beginning on performs the EFAST processing under a comments endorsed the concept of a
or after January 1, 2008, to satisfy contract with the Department’s transition to 100 percent electronic
annual reporting obligations under Part Employee Benefits Security filing and favored the development of a
1 of Title I of ERISA. This regulation Administration (EBSA). The end of the secure Internet Web site on which a filer
affects employee pension and welfare time-limited contracting cycle and the could file the Form 5500 through direct
benefit plans, plan sponsors, beginning of another contracting cycle input of data as an option to hiring a
administrators, and service providers to present a significant opportunity for third party preparer or purchasing
plans subject to Title I of ERISA. EBSA to evaluate the system and to privately developed software to file the
DATES: This rule is effective September make changes to take advantage of Form 5500. Several commenters,
19, 2006. technological advances. In connection including the SBA, questioned the
FOR FURTHER INFORMATION CONTACT: with that process, the Department ability of employers, especially small
Elizabeth A. Goodman or Yolanda R. posted, in March 2004, a request for employers, to make the necessary
Wartenberg, Office of Regulations and public comments (Request for adjustments to comply with an
Interpretations, Employee Benefits Comment) on its Web site relating to electronic filing mandate for the 2007
Security Administration, (202) 693– updating the current EFAST processing plan year, especially in the absence of
8523. This is not a toll-free number. system.2 information about the technical
SUPPLEMENTARY INFORMATION: The Department explained in the E- specifications that will have to be met
Filing Proposal that it believed that a to use the new e-filing system. Most
A. Background commenters suggested that the
wholly electronic system will result in,
Sections 104(a) and 4065 of ERISA, among other things, reduced filer errors Department postpone the
and sections 6058(a) and 6059(a) of the and, therefore, reduced correspondence implementation to give filers and
Code, and the regulations issued under and potential for filer penalties; more service providers enough time to
those sections impose certain annual timely data for public disclosure and prepare their own systems and staff to
reporting and filing obligations on enforcement, thereby enhancing the use the system. Some suggested that the
pension and welfare benefit plans, as protections for participants and Department grant a transition year
well as on certain other entities.1 Plan beneficiaries; and lower annual report exemption from annual reporting civil
administrators, employers, and others processing costs, benefiting taxpayers penalties for unintentional filing
generally satisfy these annual reporting generally. In order to ensure an orderly violations caused by lack of familiarity
obligations by filing the Form 5500 and cost-effective migration to an with the new filing process. One
Annual Return/Report of Employee electronic filing system by both the commenter asked whether electronic
Benefit Plan, together with any required Department and Form 5500 filers, the filing would apply for administrators of
attachments and schedules (Form 5500). requirement to file electronically was one-participant plans required to file the
On August 30, 2005, the Department of Form 5500–EZ to satisfy annual
proposed to be implemented for plan
Labor (Department) published in the reporting requirements under the Code.3
years beginning on or after January 1,
Federal Register (70 FR 51541) a The E-Filing Proposal specifically
2007.
proposed rule to implement the invited comments on the need for an
Department’s announced intention to The Department received eighteen exception to accommodate any
move to a wholly electronic filing comment letters on the E-Filing unanticipated and potentially
system for receipt of Form 5500 filings Proposal from representatives of significant impediments to some filers’
(E-Filing Proposal). employers, plans, and plan service transition to electronic filing.
The E-Filing Proposal described the providers. The Department also received Commenters were encouraged to
current automated document processing a comment letter from the Small provide specific examples of such
system—the ERISA Filing Acceptance Business Administration’s Office of impediments, as well as to address the
System (EFAST)—maintained by the Advocacy (SBA). Copies of all the specific conditions for, and necessary
Department to process annual reports. comments are posted on the scope of, relief under a hardship
Department’s Web site at http:// exception. In response, several
1 Other filing requirements beyond the scope of www.dol.gov/ebsa/regs/cmt_mefr.html. commenters suggested as alternatives
this rule may apply to employee benefit plans and Set forth below is a discussion of the
to multiple employer welfare arrangements under that the Department phase in the e-file
ERISA or to other benefit arrangements under the comments received on the proposal,
Code. For example, Code sec. 6033(a) imposes an including changes made in response to 3 For purposes of the annual reporting
additional reporting and filing obligation on the comments, and an overview of the requirements under the Code, certain pension
organizations exempt from tax under Code sec. final regulation. benefit arrangements that cover only sole
501(a), which may be related to retirement trusts proprietors or partners (and their spouses), which
that are qualified under sec. 401(a) of the Code. are not employee benefit plans under Title I of
Code sec. 6047(e) also imposes an additional 2 A more detailed description of the EFAST ERISA, are permitted to file the Form 5500–EZ to
reporting and filing obligation on pension benefit processing system is included in the Request for satisfy filing requirements under the Code. See
plans that are employee stock ownership plans Comment which may be reviewed at: http:// instructions to the Form 5500–EZ to determine who
(ESOPs). www.efast.dol.gov/efastrfc.html. may currently file the Form 5500–EZ.
mandate over time and allow filers to minimizing regulatory burden.6 A Regulatory Impact Analysis presented in
test the system on a voluntary basis or cornerstone of EBSA’s enforcement the E-Filing Proposal and below.
through a pilot program. One program is the collection, analysis, and
2. Postponed Implementation of
commenter suggested the Department disclosure of benefit plan information.
A comparison of the relative costs and Electronic Filing Requirement
continue to offer paper filing along with
electronic filing and, instead of benefits of the available alternatives As noted above, commenters
mandating electronic filing, take steps to supports the move to a wholly generally expressed concern about the
encourage electronic filing by making it electronic filing system. The time line in the proposal calling for the
easier and cheaper to use than paper. Department believes that a wholly new electronic requirement to be
electronic system will result in, among implemented for plan years (or
1. Electronic Filing Mandate other things, a reduction in filer errors reporting years for non-plan filers)
In developing the proposed and a correlative reduction in commencing on or after January 1, 2007.
regulation, the Department sought to correspondence and potential for filer Several commenters, including the SBA,
advance two main goals. One was to penalties; more timely data for public questioned the ability of employers,
maximize the speed, efficiency, and disclosure and enforcement, thereby especially small employers, to make the
accuracy with which annual reports are enhancing the protections for necessary adjustments to comply with
transmitted, accepted, and processed, participants and beneficiaries; and an electronic filing mandate for the 2007
thereby enhancing the protection of lower annual report processing costs, plan year and urged that a delay of the
participants’ rights. The other was to benefiting taxpayers generally. The implementation of the e-file mandate
minimize the burden placed on filers. In resulting improvement in the timeliness was needed to give all filers and service
pursuit of these goals, the Department and accuracy of the information from providers enough time to train staff,
considered and analyzed several electronic filing would assist EBSA in adopt new procedures, and install new
alternatives, taking into account the its enforcement, oversight, and software.
costs and benefits attendant to each. disclosure roles and ultimately enhance In light of the concerns raised
These included the following: (1) the security of plan benefits.7 Having a regarding the timing of the
Creating a new processing system that phase-in period, pilot program, and implementation of the system, and in
could continue to process both providing filers with a voluntary choice order to ensure an orderly and cost-
electronic and paper submissions whether to file electronically, as effective migration to an electronic
without limitation; (2) continuing the suggested by some commenters, would filing system by both the Department
present, primarily paper-based require the Department to continue to and Form 5500 filers, the Department
processing system on an interim basis maintain a paper filing system. The has decided to delay the electronic
alongside a new, solely electronic Department still believes that filing requirement. Under the final
processing system; (3) developing a maintaining any paper filing system, regulation, the electronic filing
new, primarily electronic processing even on a reduced scale and/or for a requirement is to become effective for
system with a temporary capacity to limited period of time, would be all annual report filings made under
process a limited number of paper inherently inefficient and unduly costly. Part 1 of Title I of ERISA for plan years
filings, which would be made available It is the Department’s view that any (or reporting years for non-plan filings)
under criteria targeting those filers most economic benefit that might accrue to beginning on or after January 1, 2008.
likely to desire a longer transition Accordingly, the vast majority of filers
some limited class of filers under the
period; and (4) transitioning to a new, will have until at least July 2009 to
alternatives considered would be
solely electronic processing system make any necessary adjustments to
outweighed by the benefits to
under a uniformly applicable electronic accommodate the electronic filing of
participants and beneficiaries at large
filing requirement. their annual report.8 This delay also
and to the Department and taxpayers
After having carefully considered the affords service providers, software
generally of implementing a single,
public comments, the Department developers, and the Department
wholly electronic system. The
continues to believe, consistent with the adequate time to work through
Department accordingly is not prepared
goals of E-government, as recognized by electronic processing issues.9
to adopt any alternative that would In addition, the Department, in
the Government Paperwork Elimination involve continuation of paper filing
Act 4 and the E-Government Act of coordination with the Internal Revenue
alternatives to electronic filing. Service (IRS) and Pension Benefit
2002,5 that the new processing system The Department’s conclusions
designed to replace EFAST must have as Guaranty Corporation (PBGC), is taking
concerning the public comments and
its core component a requirement that alternatives are grounded in the 8 Annual reports generally are not required to be
Form 5500 filings be submitted through filed until the end of the 7th month following the
electronic means. A mandate of 6 For further information on the Department of end of the plan year.
electronic filing of benefit plan Labor’s Strategic Plan and EBSA’s relationship to it, 9 One comment noted that to create a wholly
information, among other program see http://www.dol.gov/_sec/stratplan/main.htm. electronic filing environment, the filing system will
7 The Government Accountability Office (GAO) have to be capable of accepting amended filings for
strategies, will facilitate EBSA’s noted in a June, 2005 report on the Form 5500 that prior years where paper filings were permitted as
achievement of its Strategic Goal of the current necessity for handling paper filings well as delinquent filings that currently can be filed
‘‘enhancing pension and health benefits under EFAST creates a long processing related under the Department’s Delinquent Filer Voluntary
of American workers.’’ EBSA’s strategic delay between receipt of a filing and the availability Compliance Program by using either the form
of its information for any enforcement and oversight issued for the prior year or the most current form
goal directly supports the Secretary of purposes even in cases where no filing errors are available at the time the administrator files the late
Labor’s (Secretary) Strategic Goals of detected. Private Pensions: Government Actions report. As noted above, the Department believes
‘‘protecting workers benefits’’ and of Could Improve the Timeliness and Content of Form that the new e-file system must be the exclusive
fostering ‘‘a competitive workforce,’’ as 5500 Pension Information (GAO–05–491) (‘‘GAO means for filing all Form 5500s. Accordingly,
Report’’) at 28 and fig. 9 at 32. GAO also noted that, delinquent or amended filings for prior plan years
well as promoting job flexibility and where errors in a filing are detected, additional for which paper filing options were available will
processing delays of up to 120 more days occur. be subject to the electronic filing requirement. The
4 Title XVII, Pub. L. 105–277, 112 Stat. 2681 (Oct.
Electronic filing would eliminate virtually all of Department will provide instructions prior to the
21, 1998). that processing delay, improving outcomes for all inauguration of the system on how those filings are
5 Pub. L. 107–347, 116 Stat. 2899 (Dec. 17, 2002). of the users of the Form 5500 information. to be made under the electronic filing system.
steps to revise the Form 5500 that electronic option would allow 5500–EZ degree or willfulness of the
should further mitigate any burdens filers to complete and electronically file noncompliance.
associated with transitioning to a new with EFAST selected information on the The Department recognizes that some
wholly electronic processing system. Short Form 5500. Form 5500–EZ filers plan administrators, plan sponsors, and
Concurrently with the publication of would also be able to choose instead to service providers may encounter
this final rule, the Agencies are file a Form 5500–EZ on paper with the technical and logistical problems in
separately publishing in today’s Federal IRS. taking the steps necessary to transition
Register proposed revisions to the to a wholly electronic filing system for
3. Waiver of Filing Penalties annually submitting Form 5500 reports.
annual reporting forms and proposed
amendments to the Department’s Two commenters, including the SBA, As noted above, the Department
implementing regulations that are to be suggested that the Department consider believes that further delay of the
applicable for the 2008 plan year, the providing filers, especially small plan electronic mandate being adopted in
reporting year for which the new e-filing filers, with a one time exemption from this final rule will provide plans and
system will be implemented. As annual reporting civil penalties for service providers with adequate time to
discussed more fully in the separate unintentional filing violations due to make necessary adjustments in advance
Federal Register notices, the Agencies lack of familiarity with the new filing of the implementation of the new filing
believe the proposed form changes in process. Commenters also expressed system. The Agencies also will be
conjunction with the electronic filing concern that design and operational conducting outreach activities to help
system will substantially reduce plan issues may arise during the initial stages filers successfully make the transition to
administrators’ reporting compliance of implementing the new electronic the wholly electronic filing system.
burdens and also greatly enhance the filing system that may require filers to Nonetheless, in assessing civil penalties
utility and accessibility of reported refile, revise software, or otherwise under section 502(c)(2) of ERISA, the
information to the government, incur expenses and delay in adjusting Department will take into account
participants and beneficiaries, and their systems to address glitches in the technical and logistical obstacles
others. For example, the Agencies are electronic filing system. The comments experienced by plan administrators who
developing a simplified, two-page form expressed the view that a one time acted prudently and in good faith in
(titled the Form 5500–SF with the ‘‘SF’’ exemption from civil penalties would attempting to timely file a complete
standing for ‘‘Short Form’’) for plans help plan sponsors transitioning to an annual report during the first year of the
that have fewer than 100 participants unfamiliar filing process. wholly electronic filing system. In the
and that invest in secure, easily valued Section 502(c)(2) of ERISA provides Department’s view it would be
assets. The Department estimates that that the Secretary may assess a civil premature at this point to announce a
approximately 90 percent of all small penalty of up to $1,100 a day from the general exemption from annual
plan filers would be able to use the new date of a plan administrator’s failure or reporting civil penalties, but the
short form. Also, because of limits on refusal to file the annual report required Department will remain open to
what the IRS can require to be filed to be filed under ERISA.11 Penalties reconsidering the issue to the extent
electronically,10 the IRS is removing under section 502(c)(2) are assessed developments suggest that an exemption
from the Form 5500 the schedules, only in those instances where there is a for unintentional filing violations
attachments, and information currently failure or refusal to file any annual caused by lack of familiarity with the
required solely to comply with an IRS report within the prescribed time frames new filing process would facilitate a
reporting obligation (e.g., Schedule E or where, subsequent to notification that smoother transition to the new
(ESOP Annual Information) and a filed report has been rejected and the electronic filing system.
Schedule SSA (Annual Registration reasons for which the filing has been Although not specifically raised by
Statement Identifying Separated rejected, the filer fails or refuses to file the commentators, annual reporting
Participants With Deferred Vested a corrected report within the 45-day penalties assessed under section
Benefits)). The IRS has advised the period prescribed in section 104(a)(5) of 502(c)(2) of ERISA are independent
Department that, although there are no ERISA. Section 104(a)(5) specifically from those penalties that may be
contemplates that, where a filing is imposed by the IRS for noncompliance
mandatory electronic filing
rejected under section 104(a)(4), the filer with the annual reporting requirements
requirements for the Form 5500 under
will be afforded 45 days from the date of the Code. Therefore, penalties under
the Code or the regulations issued
of the rejection to submit a revised filing one or both statutes could be assessed
thereunder, to ease the burdens on plans
satisfactory to the Secretary. or waived in a given situation. In this
the cover only sole proprietors or
Accordingly, in the case of a report regard, the Department will be
partners (and their spouses) that are not
rejected under section 104(a)(4), the coordinating its annual reporting
subject to Title I of ERISA but file the
administrator can avoid the assessment compliance efforts with those of the IRS.
Form 5500–EZ to satisfy the annual
reporting and filing obligations imposed of any penalty under section 502(c)(2) 4. Technical Comments on the E-Filing
by the Code, the IRS intends to permit by making the necessary corrections to System
certain Form 5500–EZ filers to satisfy the filing within the prescribed time
frame. In addition, as reflected in the In connection with the proposal, the
the requirement to file the Form 5500– Department reviewed the Request for
EZ with the IRS by filing the Form regulation at § 2560.502c–2, penalties
may be waived, in whole or in part, Comments on the technical design of
5500–SF electronically through the the new electronic filing system and
EFAST processing system. Therefore, upon the administrator’s showing of
mitigating circumstances regarding the provided further information regarding
under the proposal certain Form 5500– the project to assist the public in
EZ filers will be provided both 11 In accordance with the requirements of the evaluating the electronic filing proposal;
electronic and paper filing options. The
Federal Civil Penalties Inflation Act of 1990, as however, the Department noted that the
amended, the Department’s regulation at 29 CFR proposed regulation concerned only the
10 See, e.g., 26 CFR 301.6033–4T (mandating 2575.502c–2 increased the maximum civil penalty
electronic filing of certain corporate income tax from $1,000 a day as stated in section 502(c)(2) of
mandate of electronic filing. A number
returns and returns of organizations required to be ERISA to $1,100 a day for violations occurring after of commenters included in their
filed under Code sec. 6033). July 29, 1997. comments recommendations regarding
various technical and operational transmission of all filings, with this are at significant risk of not having
specifications that the commenters Internet-based transmission process electronic access or that filers will be
thought should be part of the new superseding all of the other currently required to purchase new software or
e-filing system. available methods of transmitting Form make significant changes to their
The majority of commenters favored 5500 filings, including use of computer current practices. As an initial matter,
the development of a secure Internet diskette, CD–ROM and magnetic tape. this filing is made on behalf of
Web site on which a filer could file the The system is to incorporate immediate employee benefit plans, not individuals.
Form 5500 through direct input of data validity and accuracy checks that will Moreover, the Department’s confidence
as an additional option to hiring a third reduce both the error and rejection rate that these filers should be able to have
party preparer or purchasing privately of filings and will eliminate much of the electronic access, with relatively little
developed software to file the Form costly post-filing paper correspondence difficulty or additional cost, is based on
5500. Four commenters requested that and related potential penalties. It is the following considerations. First, the
the system be structured to allow direct intended that the new electronic filing new system will have two options for
filing by plan administrators so that system will provide more than one electronic filing: (1) By entering data
small plans would not have to hire a vehicle for the electronic submission of directly on screen (through a Web-based
paid preparer to file nor have to use annual return/reports. It is intended that system) and (2) by entering data through
privately developed software at plan the new filing system will offer users of third-party software that many preparers
expense. Several commenters approved, privately developed Form may choose to use with an XML data
emphasized the need for an automated 5500 computer software (service feed. Second, the new system will be
way to receive an electronic signature in providers to plans as well as plan platform neutral; in this regard, the
the form of a Personal Identification administrators) a secure Internet-based Department’s Chief Information Officer
Number (PIN) or other signer method for transmission of Form 5500 will confirm and ensure that the new
identification. Other commenters filings created through the use of the system will support all major platforms
suggested that the Department establish software. In making a transition to 100 (Windows, Mac, UNIX, Linux, etc.) and
both a transmitter-based and a Web- percent electronic filing, it is browsers (Mozilla, Firefox, Opera, IE,
based filing process. Several contemplated that the new system will Netscape, etc.).
commenters suggested that multiple continue to provide support to private Although it is still not possible at this
parties be able to submit information sector software developers. Indeed, it is time to provide full technical details
electronically for single filing, that plan expected that third-party software will regarding the new electronic filing
sponsors be allowed to authorize third remain the primary means of producing system as many of the technological
party filers as well as accommodate Form 5500s. It is intended that service aspects of the redesign are still in
multiple signers, and that the plan’s providers and software developers that development, the Department has been
auditor and actuary be able to access the provide value-added services for plan and will continue to consider the filing
forms and provide approval as needed, sponsors will be able to incorporate the community’s concerns and
including use of a separate electronic new system’s method of transmission recommendations regarding various
signature. Other commenters suggested into their services effectively and technical and operational specifications
that the system allow for the ability to efficiently. Software file specifications in the development of the new
download and import into the electronic will be based on improved data electronic filing system. In that regard,
Form 5500 filing materials from exchange technology based on widely-
the Department notes that many of the
multiple sites or entities and allow for commenters’ suggestions were
accepted standards, such as XML. It is
the use of multiple, privately-developed previously submitted in response to the
also intended that software file
software formats in a filing. One Request for Comment that the
specifications will be non-proprietary so
commenter wanted the system to Department posted on its Web site
that users of different software may
include adequate safeguards against relating to updating the current EFAST
freely share information across different
security vulnerabilities resulting from processing system.
platforms. The Department also intends
multiple-party access to information
to include in the new system, as a C. Overview of the Final Rule
saved to a secured Internet Web site.
separate filing method, a dedicated, The rule adds a new § 2520.104a–2,
Another commenter recommended
secure Internet Web site through which Electronic Filing of Annual Reports, to
developing a standard encryption
method for the report of the plan administrators (or other return/ subpart E of 29 CFR part 2520 and
independent qualified public report preparers) will be able to input establishes a requirement for the
accountant. One commenter data and to complete and submit Form electronic filing of the Form 5500 for
recommended that the e-filing system be 5500 filings on an individual plan-by- purposes of the annual reporting
capable of processing extensions, and plan basis. It is anticipated that the provisions of Title I of ERISA. The final
amended and late filings, as well as Internet Web site will provide the filer rule provides that any annual report
filings for different years. with the capability of entering and (including any accompanying schedules
The Department reiterates its saving data for an individual filing or attachments) filed with the Secretary
intention to ensure that the new e-filing through multiple sessions, uploading under Part 1 of Title I of ERISA for any
system will remedy the existing attachments, saving return/reports to a plan year beginning on or after January
technical difficulties that underlie the repository, and retrieving, updating, and 1, 2008, shall be filed electronically in
perceived limitations of EFAST’s editing stored filings, as well as creating accordance with the instructions
current electronic filing design and will and submitting amended filing data to applicable to the report and such other
provide an electronic filing process that EBSA. guidance as the Secretary may provide.
will be simpler, easier, and more The Department is aware that some Because the Form 5500 is also filed by
attractive to filers. For example, as filers may be concerned that the new certain non-plan entities, such as
explained in the E-Filing Proposal, the electronic filing system could require common or collective trusts, pooled
Department anticipates that the new changes in their current practices or separate accounts, and entities
electronic filing system will incorporate their purchase of new software. The described in 29 CFR 2520.103–12,
the Internet as the sole medium for Department does not believe that filers which file for the fiscal year ending
with or within the plan year for which participant plans will continue to have report for a group insurance
a plan’s annual report is filed, the final the option of filing the Form 5500–EZ, arrangement), 2520.103–9(d) (direct
rule makes further reference to the first but if they file the Form 5500–EZ, they filing for bank or insurance carrier trusts
‘‘reporting year’’ beginning on or after must file with the IRS, rather than with and accounts), and 2520.103–12(f)
January 1, 2008, for such entities. EFAST.12 The IRS intends that plan (limited exception and alternative
The rule is designed to ensure that all administrators, employers, and certain method of compliance for annual
annual reports filed under Part 1 of Title other entities that are subject to other reporting of investments in certain
I of ERISA, as well as any statements or filing and reporting requirements under entities).
schedules required to be attached to the Code sections 6033(a), 6047(e), and
report, including those filed by D. Regulatory Impact Analysis
6057(b) must continue to satisfy these
administrators (29 CFR 2520.103–1), requirements in accordance with IRS Summary
group insurance arrangements (29 CFR revenue procedures, publications, The Department has considered the
2520.103–2), common or collective forms, and instructions. With respect to
trusts and pooled separate accounts (29 costs and benefits of this final
other annual reporting and filing regulation, taking into account the
CFR 2520.103–3, 2520.103–4, and obligations imposed by the Code but not
2520.103–9), and entities described in public comments submitted in response
required under section 104(a) of ERISA, to the proposed regulation, the changes
29 CFR 2520.103–12, are required to be such as are currently satisfied by the
filed electronically. to the proposal incorporated into this
filing of the Schedule SSA, the IRS has final regulation, and the Department’s
Following the development of a new advised the Department that it is
electronic filing system, the Department process to transition from EFAST to a
currently exploring how best to make a new electronic filing system. The
intends to provide specific instructions transition from paper filing to electronic
and guidance concerning methods of Department believes that the benefits
filing in a manner that minimizes the that will arise from mandatory
electronic filing in the instructions for burdens on taxpayers and practitioners.
the Form 5500 and via its Web site. The electronic filing beginning with the
For example, the IRS notes that it has 2008 plan year will justify its costs.
requirement in the final rule to file the promulgated regulations mandating or
annual report electronically applies Those costs, which will fall principally
permitting electronic filing of certain on plans, will consist mainly of a one-
only to annual reports filed under Part returns filed by pension and welfare
1 of Title I of ERISA. time, transition or start-up cost to make
benefit plans. See, e.g., 26 CFR the change to electronic filing, generally
For purposes of the annual reporting
301.6033–4T (mandating electronic to be incurred in 2009, which on
requirements under section 4065 of
filing of certain corporate income tax aggregate is estimated to be $22 million.
Title IV of ERISA, the PBGC has advised
returns and returns of organizations Benefits to plans, which will include
the Department that all administrators
required to be filed under Code section ongoing savings on material and postage
of plans required to file reports under
6033); 26 CFR 1.6033–4T (returns and efficiency gains from the early
ERISA section 4065 also are required to
required to be filed on magnetic media detection and elimination of potential
file reports for purposes of section
104(a) of ERISA and a plan under 26 CFR 301.6033–4T must be filing errors in the course of electronic
administrator’s electronic filing of the filed in accordance with IRS revenue filing, are estimated to total $10 million
Form 5500 for purposes of ERISA procedures, publications, forms, or annually beginning in 2009. Over time
section 104(a), together with the instructions). the ongoing savings attributable to this
The rule also makes it clear that the regulation are expected to outweigh its
required attachments and schedules and
requirement to file annual reports one-time transition cost. Aggregate
otherwise in accordance with the
electronically does not affect a person’s savings are estimated to exceed
instructions to the form, will be treated
record retention or disclosure aggregate costs by $24 million over the
as satisfying the administrator’s annual
reporting obligation under section 4065 obligations. In other words, the first five years (discounting future
of Title IV of ERISA. obligations of persons to retain records savings at a real rate of 3 percent).
For purposes of the annual filing and for purposes of sections 107 and 209 of As previously stated, additional,
reporting requirements of the Code, the ERISA would not be altered by the fact substantial, although not quantifiable,
IRS has advised the Department that, that the annual report would be benefits are expected to accrue to the
although there are no mandatory required to be filed in electronic form. government and the public in the forms
electronic filing requirements for a Form Similarly, a plan administrator’s of substantially reduced processing
5500 under the Code or the regulations obligation to make the latest annual costs and more timely availability of
issued thereunder, the electronic filing report available for examination and to accurate filing data for use in
of a Form 5500 by plan administrators, furnish copies upon request, in enforcement and for other purposes of
employers, and certain other entities for accordance with sections 104(b)(2) and benefit to plans and participants.
purposes of ERISA section 104(a), 104(b)(4) of ERISA, will not be affected
together with the required attachments by an electronic filing requirement. Executive Order 12866 Statement
and schedules and otherwise in Conforming changes are being made Under Executive Order 12866, the
accordance with the instructions to the in order to reflect the electronic filing Department must determine whether a
Form, will be treated as satisfying the requirement in 29 CFR 2520.103–1(f) regulatory action is ‘‘significant’’ and
annual filing and reporting (contents of the annual report), therefore subject to the requirements of
requirements under Code sections 2520.103–2(c) (contents of the annual the Executive Order and subject to
6058(a) and 6059(a). Furthermore, as 12 Under the voluntary electronic filing option,
review by the Office of Management and
noted above, the IRS has determined one participant plan filers filing an amended return
Budget (OMB). Under section 3(f) of the
that administrators of certain one- for a plan year must file the amended return Executive Order, a ‘‘significant
participant plans may file the Short electronically using the Form 5500–SF if they regulatory action’’ is an action that is
Form 5500 electronically through the initially filed the Form 5500–SF electronically for likely to result in a rule (1) having an
the plan year and must file the amendment with the
EFAST processing system to satisfy the IRS using the paper Form 5500–EZ if they initially
annual effect on the economy of $100
requirement to file the Form 5500–EZ filed for plan year with the IRS on a paper Form million or more, or adversely and
with the IRS. Administrators of one- 5500–EZ. materially affecting a sector of the
economy, productivity, competition, small business that is based on size Transition Costs
jobs, the environment, public health or standards promulgated by the Small This regulation will entail some one-
safety, or State, local or tribal Business Administration (13 CFR time costs, incurred in making the
governments or communities (also 121.201) pursuant to the Small Business transition to electronic filing. The
referred to as ‘‘economically Act (15 U.S.C. 631 et seq.). magnitude of the transition costs will
significant’’); (2) creating serious The Department presented an initial vary across filer groups. As described in
inconsistency or otherwise interfering regulatory flexibility analysis at the time the economic analysis for the proposed
with an action taken or planned by this regulation was proposed because regulation, the Department believes that
another agency; (3) materially altering the Department believed that the filers that previously relied on the hand-
the budgetary impacts of entitlement proposed regulation might have a print method of filing will generally face
grants, user fees, or loan programs or the significant economic impact on a higher transition costs than other filers.
rights and obligations of recipients substantial number of small entities, as The Department has refined its analysis
thereof; or (4) raising novel legal or defined under section 603 of the RFA. of filers’ transition costs to take into
policy issues arising out of legal After reviewing and considering the account commenters’ concerns about
mandates, the President’s priorities, or public comments submitted in response the increased risk of initial filing
the principles set forth in the Executive to the proposal and the changes that are difficulties when the new electronic
Order. OMB has determined that this incorporated into the final regulation, filing system first begins operations,
action is significant under section 3(f)(4) the Department has prepared a final which is associated with potential
because it raises novel legal or policy regulatory flexibility analysis, which is higher filing costs. For purposes of this
issues arising from the President’s analysis, therefore, the Department has
presented in this document as part of a
priorities. Accordingly, the Department assumed that filers who submit an
broader economic analysis.
has undertaken and describes below an electronic filing within the first six
analysis of the costs and benefits of this Costs and Benefits months of operations of the new
regulation. processing system, from January 1,
Under this final regulation, costs to
Regulatory Flexibility Act plans will include a one-time transition 2009, through June 30, 2009 (the early
or start-up cost to make the change to filing period), may experience a higher
The Regulatory Flexibility Act (5
electronic filing, estimated at $22 cost.16
U.S.C. 601 et seq.) (RFA) imposes Hand-print Filers. Hand-print filers as
certain requirements with respect to million. Benefits will include ongoing
a group are likely to face larger
Federal rules that are subject to the savings on material and postage and
transition costs than others.17 These
notice and comment requirements of efficiency gains from the early detection
filers by and large currently file
section 553(b) of the Administrative and elimination of potential filing errors
government printed forms, filled out by
Procedure Act (5 U.S.C. 551 et seq.) and in the course of electronic filing,
hand or by using a typewriter.18 Like all
are likely to have a significant economic estimated to total $10 million annually.
other filers, they will have the option of
impact on a substantial number of small Over time the ongoing savings
preparing and submitting their filings
entities. For purposes of analysis under attributable to this regulation are
via a government provided Web site. It
the RFA, EBSA continues to consider a expected to outweigh its one-time
is likely that many (but not all) of these
small entity to be an employee benefit transition cost. Aggregate savings are
hand-print filers already have an
plan with fewer than 100 participants. estimated to exceed aggregate costs by electronic infrastructure (mainly a
The basis of this definition is found in $24 million over the first five years personal computer and Internet service)
section 104(a)(2) of ERISA, which (discounting future savings at a real rate sufficient to support electronic filing.
permits the Secretary to prescribe of 3 percent). Additional benefits are Nonetheless, hand-print filers are likely
simplified annual reports for pension expected to accrue to the government to incur some expense to learn about the
plans that cover fewer than 100 and the public in the forms of reduced new requirement, and some will incur
participants. Under section 104(a)(3) of processing costs and more timely
ERISA, the Secretary may also provide availability of accurate filing data. 16 In order to estimate how many filers within
for exemptions or simplified annual The costs and benefits of this each relevant category would be likely to file within
reporting and disclosure for welfare regulation will accrue primarily to the first six months of the new filing system’s
benefit plans. Pursuant to the authority operation, the Department analyzed filing patterns
815,000 13 plans that file Form 5500s.14 of the relevant types of plans for each calendar year
of section 104(a)(3), the Department has Non-plan entities that file Form 5500s from 2000 to 2002 and averaged the resulting data
previously issued at 29 CFR 2520.104– generally do so in their capacity as to produce an estimate for each category.
20, 2520.104–21, 2520.104–41, service providers to plans and therefore
17 The comments focused on small plans in
2520.104–46, and 2520.104b–10, certain are expected to pass their own costs and
discussing the potential difficulties that hand-print
simplified reporting provisions and filers may experience. The Department believes that
benefits from the regulation on to the all hand-print filers, regardless of plan size, may
limited exemptions from reporting and plans they serve.15 experience larger transition costs than machine-
disclosure requirements for small plans, print filers, since the size and complexity of the
including unfunded or insured welfare 13 The numbers used in this analysis for aggregate
reports filed by larger hand-print filers may create
plans that cover fewer than 100 a burden equivalent to that of the small hand-print
plans and for plan subcategories (such as large and filers. Accordingly, these estimates treat all hand-
participants and satisfy certain other small plans; hand-print, machine-print, and print filers the same with regard to transition costs.
requirements. Further, while some large electronic filers; and correction correspondence) are 18 A very small fraction of all hand-print filers,
employers may have small plans, in derived from Form 5500 data for the 2002 plan year. typically a few percent, file computer-generated
14 The economic analysis of the regulation
general small employers maintain most forms that are similar to and processed in the same
pertains only to those plans that file a Form 5500 way as government printed forms. These filers
small plans. Thus, EBSA believes that to satisfy filing requirements under Title I of ERISA. might tend to incur smaller transition costs than
assessing the impact of these rules on Because the Form 5500–EZ is filed only to satisfy other hand-print filers. Because of their small
small plans is an appropriate substitute filing requirements under the Code, data related to numbers and the difficulties in separately
for evaluating the effect on small Form 5500–EZ filers is not included in this identifying them in the data used for this analysis,
analysis. the Department did not attempt to adjust its
entities. The definition of small entity 15 Economic theory predicts that producers in estimates to reflect this possible difference. This
considered appropriate for this purpose competitive markets pass costs and savings on to omission may result in a small overstatement of the
differs, however, from a definition of buyers. aggregate transition cost for hand-print filers.
additional costs, such as in locating and estimated 58,000 of service-provider included in the estimates presented
becoming familiar with Internet access, filings that are expected to be made above.
as well as in establishing a secured during early filing period, add $300,000 With respect to ongoing preparation
filing account. to the aggregate transition costs. costs, it is possible that some filers will
For the 96,000 current hand-print For machine-print filers who prepare incur higher costs in connection with
filers, the Department estimates that their own filings and file them during new preparation methods prompted by
11,000 will file their 2008 Form 5500 the early filing period, the Department this regulation and enabled by the new
filing during the early filing period has assumed that the transition to the electronic filing system than with their
(from January 1, 2009, through June 30, electronic filing system will require on current methods, while others will incur
2009). The filers in that group, whether average one hour; for later filers, the lower costs. For example, it is not
large or small, are assumed to require on Department has assumed a transition immediately determinable whether
average three hours to transition to time averaging 30 minutes. The entering information into a Web site
electronic filing. The hand-print filers Department estimates that 355,000 will take more or less time than typing
who file their 2008 reports after June 30, machine-print filers will transition to it onto a paper form. The Department
2009, are assumed to require on average electronic filing using their own expects that commercial preparation
one and one-half hours each. The resources, with 58,000 filing during the software will incorporate features that
resulting transition cost to electronic early filing period, incurring an ease preparation, such as integrated
filing for all hand-print filers is estimated aggregate transition cost of access to form instructions and
estimated at a one-time, aggregate of $9 $12 million. automatic filling of data fields based on
million. This assumes that a Based on the above-described entries in other fields or in prior filings.
professional-level employee, who costs calculations, the Department estimates The Department also intends that the
the plans on average $58.80 per hour in that the total aggregate transition costs new government filing Web site
wages, benefits, and overhead,19 would for all machine-print filers will be $12
interface will be designed with attention
perform the work required to make the to ease of preparation. As it did not have
million.
transition to electronic filing. As an immediate basis to quantify the
discussed in the preamble to the Electronic Filers magnitude or costs and savings from
proposed regulation, the Department possible changes in preparation
The Department has also revised its
recognizes that transition costs may vary methods, the Department did not
estimates to include costs attributable to
greatly among hand-print filers and may attribute any such costs or savings to the
filers who have previously used the
be larger or smaller than these estimates. regulation.
electronic methods of filing available Filing Cost Savings. Filing costs
For example, some hand-filers may
under EFAST in order to account for the generally are expected to be reduced by
decide to switch to use of a service
possibility that electronic filers who file the implementation of this regulation.
provider for completing the Form 5500
during the early filing period might Savings are foreseen from the
filing, which might entail greater initial
have larger transition costs than those elimination of materials and mailing
expense; others may experience lower
costs because they are highly who make that transition later. The costs and from a reduction in filing
experienced Internet users already Department estimates that 500 previous errors and subsequent corrections.
engaged in electronic business electronic filers will file during the early Electronic transmission will eliminate
activities. filing period and that their transition to certain costs otherwise attendant to
Machine-Print Filers. The Department the new electronic processing system paper filing, including materials and
has also revised its estimates for will require five minutes per plan. The postage. The Department estimates that
machine-print filers to take into account Department assumes that later filers in by changing to electronic filing, 815,000
a potentially higher cost of making the this category will have only negligible plans will benefit from approximately
transition during the early filing period. transition costs. This results in an $900,000 in such cost-savings annually,
The Department believes that a large estimate of $2,000 in aggregate assuming savings of $0.0167 per sheet of
proportion of machine-print filers hire transition costs attributable to electronic paper and $0.57 for postage per filing.
service providers to complete their filers. In addition, automated checks for
filings. For purposes of these estimates, In summary, the total aggregate start- errors and omissions upon electronic
that proportion is conservatively up, transition cost to electronic filing transmission, together with automated
assumed to be 50 percent. under this regulation is estimated at $22 error checks and integrated instructions
With respect to filings on behalf of million, incurred primarily in 2009. common to filing preparation software,
machine-print filers by service Ongoing Costs and Benefits will ease compliance with reporting
providers during the early filing period, requirements. Importantly, these
it is likely that service providers will Preparation Costs. This regulation features will reduce the need for
quickly encounter and resolve any early pertains to the filing, and not to the subsequent amendments to submitted
period filing difficulties, reducing the preparation, of the Form 5500. It is filings, as well as helping to avoid
transition cost per plan. Accordingly, possible, however, that for some filers reporting penalties that might otherwise
the Department has assumed that, for mandatory electronic filing will prompt be assessed for deficient filings.
that class of filings, the transition to changes in preparation methods. For Historically, filers that use a software-
electronic will require an average of five example, hand-print filers may based system generally have fewer filing
minutes per filing; later filings are currently prepare their filings using a errors. In 2002, 6 percent and 16 percent
assumed to require no transition costs. government-printed form and a of electronic and machine-print filings,
These assumptions, applied to an typewriter. Such filers may prepare respectively, had filing errors compared
future filings by entering information to 38 percent of hand-print filings. The
19 The total labor cost is derived from wage and into a government Web site. The filing errors include items such as
compensation data from the Bureau of Labor Department considered the cost of missing signatures, attestations,
Statistics’ (BLS) 2004 National Occupational
Employment and Wage Estimates from the
making such transitions in preparation schedules, or back-up documents that
Occupational Employment Survey and BLS 2004 methods to be part of the overall resulted in an incomplete filing. As a
Employment Cost for Compensation. transition cost of the regulation, result of filer errors and the need for
additional information or clarifications Proposal and continues to rely on those would reduce the proportion of filers
about Form 5500 filings for the 2002 studies and their conclusions in exposed to such potential higher costs
plan year, the Department mailed adopting this final regulation. from a substantial minority to a tiny
150,000 letters to filers requesting one. The Department estimates that
Alternatives Considered
corrections or additions. This correction adopting this alternative might reduce
process ultimately delays the final As discussed in the preamble to the aggregate transition costs by $3 million.
submission and requires plans to incur E-Filing Proposal, before electing to However, delaying the applicability date
additional costs to address deficiencies. pursue a wholly electronic filing would also prolong for an additional
The electronic filing system’s intended system, the Department considered year the estimated $10 million
error detection capability may largely alternative options for reconfiguring the combined annual cost arising from
eliminate the Department’s need to filing methods for the Form 5500, paper filing and associated error
forward correspondence to plans with focusing in particular on the gradual correction under EFAST, which
deficient filings. This enhancement is approach advocated generally in the electronic filing is expected to
likely to save time for filers. If the need public comments on the Request for eliminate, and so on net would increase
for correspondence can be eliminated, Comment, which described technical aggregate, long-term filer costs by $7
the aggregate annual cost savings to aspects of the development of the new million. It would also delay for a year
affected filers could be as high as $9 processing system. The preamble to the the anticipated societal benefits of
million, assuming elimination of proposed regulation described these electronic filing.
correspondence with the Department alternatives and the Department’s
reasons for rejecting them in favor of Small Plans
saves an average of one hour of a
professional’s time, at an average of mandated electronic filing. The This regulation will have an impact
$58.80 per hour, plus the value of Department continues to believe that on small plans. As for all other plans,
associated postage and materials. A allowing filers to choose whether to file costs and benefits for small plans are
disproportionate share of this savings, electronically or on paper is undesirable expected to vary with the plans’
estimated at $2.2 million, would accrue because it would perpetuate the circumstances. Most will likely incur
to current hand-print filers (reflecting inefficiencies inherent in paper filing, moderate transition costs and
their historically higher filing error such as avoidable filing errors and subsequently realize moderate ongoing
rates), while $6.6 million would accrue associated correspondence and civil savings. Some, however, may
to machine-print filers. The Department penalties, delays in processing filings, experience larger impacts, including
(and by extension taxpayers) would and inferior data quality, as well as greater transition costs and at least some
realize additional savings from this higher costs for the Federal government period of ongoing net cost increases
reduced need to correct filing errors. (and by extension taxpayers). rather than ongoing net savings. For
The Department received several example, some small plans may lack
Societal Benefits of E-Filing and E- comments on the E-Filing Proposal experience with or easy access to the
Government requesting that the Department Internet. Such plans may incur larger
The Department believes, as reconsider some of the rejected than typical transition costs to gain
previously stated in the preamble to the alternatives. Commenters also asked the access to the Internet (or to enlist a
proposed regulation, that the Department to consider providing small service provider with access) and may
implementation of a fully electronic plans a one-year deferral of the find it more time consuming, and
processing system for Form 5500 filings electronic filing mandate, a one-year therefore more costly, to prepare their
will produce substantial additional period of relief for filing violations, or filing on a government Web site (or to
benefits for both the government and the a voluntary pilot program during the interact with a service provider) than to
public through reduced processing costs new system’s first year of operations. prepare their filing using a government
and more timely availability of accurate These commenters suggested that printed form that is completed ‘‘by
filing data. The decrease in erroneous providing this sort of transition relief hand’’ and filed on paper through the
filings and corrective correspondence would ameliorate public concerns about mails.
will produce immediate savings to the the burden of transitioning to electronic The Department estimates that
Federal Government and therefore to filing. In response to these comments 667,000 small plans will incur one-time
taxpayers, and improvements in the the Department considered delaying the transition costs of $18 million; this
data accuracy and accelerated applicability date of the electronic filing includes $7 million for 72,000 current
processing will improve the timeliness mandate an additional year, until the hand-print filers, $11 million for
and reliability of national statistics on 2009 year. To evaluate this alternative, 587,000 current machine-print filers,
private employee benefit plans. the Department assessed the relative and $2,000 for 9,000 current electronic
In addition, the Department continues costs and benefits of mandating filers. It is further estimated that small
to believe that this regulation will electronic filing beginning with the plans will realize on-going annual
contribute to the Federal Government’s 2008 or 2009 plan year. In each savings from the elimination of
progress in implementing E-government scenario, the Department assumed that materials and postage costs
initiatives, taking advantage of the the new processing system would be (approximately $715,000) and from the
electronic information technologies that operational as of January 1, 2009. elimination of the need to correct
are becoming increasingly central to The Department’s economic analysis deficient filings ($1.8 million accruing
business success in the United States. supports its decision to require to hand-print filers, $5.6 million to
The proliferation of such technologies, electronic filing beginning with the machine-print filers, and $36,000 to
and of expertise and familiarity with 2008 plan year. As noted earlier, some electronic filers) for a total of
using them, is expected to moderate the commenters anticipate that filers who approximately $8 million in annual
cost of compliance with this regulation file during the new electronic filing savings. As with all other plans, over
and to increase the importance of its system’s initial months of operation time the aggregate ongoing savings
implementation. The Department may incur higher transition costs than realized by small plans are expected to
reviewed current literature on this topic those who file later. Delaying the outweigh their aggregate one-time
in depth in the preamble to the E-Filing applicability date until plan year 2009 transition costs. Over five years, savings
are estimated to exceed costs by $17 benefit plan covered under ERISA. The must maintain an original copy, with all
million (discounting future savings at a requirements implemented in this final required signatures, as part of the plan’s
real rate of 3 percent). The Department rule do not alter the fundamental records.
believes that impacts may vary among reporting and disclosure requirements
small plans, depending for example on of the statute with respect to employee ■ 4. Amend § 2520.103–2 by revising
their (or their service providers’) access benefit plans, and as such have no paragraph (c) as follows:
to and familiarity with associated implications for the States or the § 2520.103–2 Contents of the annual report
technologies, and possibly on their size. relationship or distribution of power for a group insurance arrangement.
The Department, however, lacks a basis between the national government and
* * * * *
on which to estimate such variations. the States.
(c) Electronic filing. See § 2520.104a–
Paperwork Reduction Act List of Subjects in 29 CFR Part 2520 2 and the instructions for the Form 5500
This final regulation does not Employee benefit plans, Pensions, ‘‘Annual Return/Report of Employee
introduce, or materially modify, any Reporting and recordkeeping Benefit Plan’’ for electronic filing
information collection requirement, but requirements. requirements. The trust or other entity
furthers the Department’s goal of ■ For the reasons set forth in the described in § 2520.104–43(b) filing
automating the submission of the Form preamble, the Department amends 29 under this section must maintain an
5500. As such, this final rule is not CFR part 2520 as follows: original copy, with all required
subject to the requirements of the signatures, as part of its records.
Paperwork Reduction Act of 1995 (44 PART 2520—RULES AND
U.S.C. 3501 et seq.) because it does not REGULATIONS FOR REPORTING AND ■ 5. Amend § 2520.103–9 by revising
contain a ‘‘collection of information’’ as DISCLOSURE paragraph (d) as follows:
defined in 44 U.S.C. 3502(3).
■ 1. The authority section of part 2520 § 2520.103–9 Direct filing for bank or
Congressional Review Act continues to read as follows: insurance carrier trusts and accounts.
The notice of final rulemaking being Authority: 29 U.S.C. 1021–1025, 1027, * * * * *
issued here is subject to the provisions 1029–31, 1059, 1134, and 1135; Secretary of
(d) Electronic filing. See § 2520.104a–
of the Congressional Review Act Labor’s Order 1–2003, 68 FR 5374 (Feb. 3,
2003). Sec. 2520.101–2 also issued under 29 2 and the instructions for the Form 5500
provisions of the Small Business ‘‘Annual Return/Report of Employee
Regulatory Enforcement Fairness Act of U.S.C. 1132, 1181–1183, 1181 note, 1185,
1185a–b, 1191, and 1191a–c. Secs. 2520.102– Benefit Plan’’ for electronic filing
1996 (5 U.S.C. 801 et seq.) and will be
3, 2520.104b–1, and 2520.104b–3 also issued requirements. The bank or insurance
transmitted to the Congress and the under 29 U.S.C. 1003, 1181–1183, 1181 note,
Comptroller General for review. company which maintains the common
1185, 1185a–b, 1191, and 1191a–c. Secs. or collective trust or pooled separate
Unfunded Mandates Reform Act 2520.104b–1 and 2520.107 also issued under
26 U.S.C. 401 note, 111 Stat. 788.
account must maintain an original copy,
Pursuant to provisions of the with all required signatures, as part of
■ 2. Add § 2520.104a–2 after
Unfunded Mandates Reform Act of 1995 its records.
§ 2520.104a–1 to read as follows:
(Pub. L. 104–4), this rule does not ■ 6. Amend § 2520.103–12 by revising
include any Federal mandate that may § 2520.104a–2 Electronic filing of annual
reports.
paragraph (f) as follows:
result in expenditures by State, local, or
tribal governments, or the private sector, (a) Any annual report (including any § 2520.103–12 Limited exemption and
which may impose an annual burden of accompanying statements or schedules) alternative method of compliance for annual
$100 million or more. filed with the Secretary under part 1 of reporting of investments in certain entities.
Federalism Statement title I of the Act for any plan year (or * * * * *
reporting year, in the case of common or
Executive Order 13132 (August 4, collective trusts, pooled separate (f) Electronic filing. See § 2520.104a–
1999) outlines fundamental principles accounts, and similar non-plan entities) 2 and the instructions for the Form 5500
of federalism, and requires Federal beginning on or after January 1, 2008, ‘‘Annual Return/Report of Employee
agencies to adhere to specific criteria in shall be filed electronically in Benefit Plan’’ for electronic filing
the process of their formulation and accordance with the instructions requirements. The entity described in
implementation of policies that have applicable to such report, and such paragraph (c) of this section must
substantial direct effects on the States, other guidance as the Secretary may maintain an original copy, with all
the relationship between the national provide. required signatures, as part of its
government and States, or on the (b) Nothing in paragraph (a) of this records.
distribution of power and section is intended to alter or affect the Signed at Washington, DC, this 13th day of
responsibilities among the various duties of any person to retain records or July 2006.
levels of government. This final rule to disclose information to participants,
does not have federalism implications Ann L. Combs,
beneficiaries, or the Secretary.
because it has no substantial direct Assistant Secretary, Employee Benefits
■ 3. Amend § 2520.103–1 by revising
effect on the States, on the relationship Security Administration.
paragraph (f) as follows:
between the national government and [FR Doc. 06–6331 Filed 7–20–06; 8:45 am]
the States, or on the distribution of § 2520.103–1 Contents of the annual BILLING CODE 4510–29–P
power and responsibilities among the report.
various levels of government. Section * * * * *
514 of ERISA provides, with certain (f) Electronic filing. See § 2520.104a–
exceptions specifically enumerated, that 2 and the instructions for the Form 5500
the provisions of Titles I and IV of ‘‘Annual Return/Report of Employee
ERISA supersede any and all laws of the Benefit Plan’’ for electronic filing
States as they relate to any employee requirements. The plan administrator
ATTACHMENT D.2009
PLAN YEAR 2009 FORM 5500 SERIES, SCHEDULES,
AND INSTRUCTIONS
[Government Furnished Information -- refer to Section C.23.2 for availability]

Attachment E, Page 1 of 58
EFAST2 RFP
Attachment E
EFAST2 Interface Requirements Document (IRD)
Processing Year 2009 (Plan Years 2008/2009)


EFAST2 Interface Requirements Document Operational Date: January 1, 2009

Table of Contents Revision Date: June 5, 2006
1. Introduction ......................................................................................................................................................1
1.1 Purpose........................................................................................................................................................1
1.2 EFAST2 Description ....................................................................................................................................1
2. EFAST2 Files Delivered To Government ........................................................................................................2
2.1 EFAST2 Files Delivered to EBSA................................................................................................................2
2.1.1 EBSA XML Return Transaction File .....................................................................................................3
2.1.2 EBSA Structured Return Transaction File ............................................................................................4
2.1.3 EBSA Annual XML Archive File............................................................................................................5
2.1.4 EBSA Annual E-mail Archive File.........................................................................................................6
2.2 EFAST2 Files Delivered to IRS ...................................................................................................................8
2.2.1 IRS XML Return Transaction File.........................................................................................................9
2.2.2 IRS Structured Return Transaction File .............................................................................................10
2.3 EFAST2 Files Delivered to PBGC .............................................................................................................11
2.3.1 PBGC XML Return Transaction File...................................................................................................12
2.3.2 PBGC Structured Return Transaction File .........................................................................................13
2.3.3 PBGC Control File ..............................................................................................................................14
3 Contacts ............................................................................................................................................................15
Appendix A – XML SCHEMA .....................................................................................................................................1
Appendix B – PHYSICAL RECORD LAYOUT ...........................................................................................................1
B.1 Filing Header................................................................................................................................................2
B.2 Generated Fields Layout .............................................................................................................................3
B.3 5500 Layout .................................................................................................................................................4
B.4 5500SF Record Layout ................................................................................................................................7
B.5 Schedule A Record Layout ........................................................................................................................10
B.6 Schedule A Part 1 Record Layout .............................................................................................................13
B.7 Schedule B Record Layout ........................................................................................................................14
B.8 Schedule B Part 1 Record Layout .............................................................................................................18
B.9 Schedule B Part 2 Record Layout .............................................................................................................18
B.10 Schedule C Record Layout ........................................................................................................................19
B.11 Schedule C Part 1 Record Layout .............................................................................................................19
B.17 Schedule D Record Layout ........................................................................................................................23
B.18 Schedule D Part 1 Record Layout .............................................................................................................23
B.19 Schedule D Part 2 Record Layout .............................................................................................................23
B.20 Schedule G Record Layout........................................................................................................................24
B.21 Schedule G Part 1 Record Layout .............................................................................................................24
B.22 Schedule G Part 2 Record Layout .............................................................................................................25
B.23 Schedule H Record Layout ........................................................................................................................26
B.24 Schedule H Part 1 Record Layout .............................................................................................................29
B.25 Schedule I Record Layout .........................................................................................................................30
A.26 Schedule I Part 1 Record Layout...............................................................................................................31
B.27 Schedule R Record Layout ........................................................................................................................32
B.28 Schedule R Part 1 Record Layout .............................................................................................................33
B.29 Tracking Record Layout.............................................................................................................................33
B.30 Control Record Layout ...............................................................................................................................34
This Page Intentionally Left Blank


Revision Date: June 5, 2006
1. Introduction
1.1 Purpose
This document defines the files that will be exchanged between the Department of Labor’s Employee
Benefits Security Administration DOL/EBSA, Internal Revenue Service (IRS), Pension Benefit Guaranty
Corporation (PBGC), and the ERISA Filing Acceptance System (EFAST2). Included in this document are:
• File Names, Descriptions, and Formats

• Physical Record Layouts (Appendix A)
• Data Element Definitions (Appendix B)
1.2 EFAST2 Description
The ERISA Filing Acceptance System will be built and operated by a vendor under contract to the
Department of Labor. This system will process from Form 5500 series returns. This data will be
distributed to the three federal agencies -- the EBSA, IRS, and PBGC -- charged with carrying out various
provisions of ERISA and other applicable statutes. The IRS will share this data with the Social Security
Administration (SSA).
Page 1

2. EFAST2 Files Delivered To Government
2.1 EFAST2 Files Delivered to EBSA

The following requirements apply to all files delivered to the EBSA:
The vendor shall provide an Ipsec VPN tunnel connection to an EBSA secure drop box server.
The vendor (or EBSA) shall sign an Interconnection Security Agreement ensuring that proper security
controls are in place.
Every day the vendor shall push the EBSA Structured Return Transaction and XML files to the EBSA
server. (Pushing the files will involve connecting to the EBSA secure drop box server through the VPN,
FTP-ing files to a specified directory, then renaming the files into the specified directory.)
The vendor shall have the capability to re-create the distribution files if errors are found.
The vendor shall have the capability to re-push the files, using the original file names, for up to 30 days
after the files are originally distributed if requested by EBSA.
The vendor shall maintain copies of distributed files on the EFAST2 Web Portal data distribution system
for manual retrieval by EBSA employees in the event that the secure drop box is unavailable.
The vendor shall include the same filings on each daily XML and Structured Return Transaction File
distributions.
Each distribution shall include all “accepted” filings received by EFAST2 since the prior distribution was
created.
The vendor shall not distribute “not accepted” or “unprocessable” filings to the EBSA.
Page 2

2.1.1 EBSA XML Return Transaction File
File Characteristics
File Name: P260xx01
Data Set Name: PDPPW.P260xx.F001.@YYYYJJJ (YYYY = Year; JJJ = Julian Date)
Character Set: XML
Label: N/A
Record Format: N/A
Max Record Length: N/A
Block Size: N/A
Compression: ZIP
Media: VPN and Web Portal
Frequency: Daily
Format Description
This file shall contain one compressed (zipped) EBSA XML Return Transaction file named in accordance
with the required Data Set Name.
File Description
This file contains the same filings as on the daily EBSA’s Structured Return Transaction File, but in XML
format.
This file consists of a BatchDistribution; each BatchDistribution contains a FilingCount and zero or more
ProcessedFiling elements. If EFAST2 does not have any filings to be included on a distribution, a
BatchDistribution should be created with FilingCount = 0 and no ProcessedFiling elements.
Selection Criteria
All “accepted” filings shall be delivered.
Page 3

2.1.2 EBSA Structured Return Transaction File
File Name: P260xx02
Character Set: ASCII
Label: N/A
Record Format: N/A
Block Size: N/A
Compression: ZIP
Frequency: Daily
Format Description
This file shall contain one compressed (zipped) EBSA Structured Return Transaction file named in
accordance with the required Data Set Name as indicated in Appendix B.
File Description
This file contains the same filings as on the daily EBSA XML Return Transaction File, but in ASCII format.
The vendor shall also provide EBSA with all attachments in pdf format that accompany a filing. These
attachments should have the capability of being linked to the Structured Return Transaction File through
a unique identifier.
Selection Criteria
All “accepted” filings shall be delivered.
Format
Contractor shall include a space, as a delimiter, between each field on every table delivered.
Page 4

2.1.3 EBSA Annual XML Archive File
File Name: XMLArchive
Data Set Name: Efast2XMLArchive.@YYYYJJJ (YYYY = Year; JJJ = Julian Date)
Character Set: XML
Label: TBD
Record Format: TBD
Max Record Length: TBD
Block Size: See Below
Compression: None
Media: See Below
Frequency: Annual
Format Description
XML files must be uncompressed and include all associated files that are pulled together to create the
web content record being transferred as well as an XML schema (WXS) or a Document Type Definition
(DTD) and appropriate style sheet(s).
File Description
At the end of each option period, the Contractor shall prepare to deliver system documentation and the
IMA to the Government for retirement to the National Archives. At the end of the first year of processing,
this file will contain all filings from the XML Repository. Subsequent deliveries shall contain all filings
processed since the previous distribution.
Media
Open-reel magnetic tape must be on 1/2 inch 9-track tape reels recorded at 1600 or 6250 bpi that meet
ANSI X3.39-1986, American National Standard: Recorded Magnetic Tape for Information Interchange
(1600 CPI, PE) or ANSI X3.54-1986, American National Standard: Recorded Magnetic Tape for
Information Interchange (6250 CPI, Group Coded Recording), respectively.
Or
Tape cartridges may be 18-track 3480-class cartridges. The 3480-class cartridge must be recorded at
37,871 bpi that meet ANSI X3.180-1990, American National Standard: Magnetic Tape and Cartridge for
Information Interchange--18-Track, Parallel, 1/2 inch (12.65 mm), 37871 cpi (1491 cpmm), Group-Coded-
-Requirements for Recording. The data must be blocked at no more than 32,760 bytes per block.
Selection Criteria
All filings shall be delivered.
Page 5

2.1.4 EBSA Annual E-mail Archive File
File Name: EmailArchive
Data Set Name: Efast2EmailArchive.@YYYYJJJ (YYYY = Year; JJJ = Julian Date)
Character Set: See Below
Label: TBD
Record Format: TBD
Max Record Length: TBD
Block Size: See Below
Compression: None
Media: See Below
Frequency: Annual
Format Description
Permanent e-mail messages and their attachments must be provided in either ASCII text format (e-mail
records), standard markup language, or in their native formats according to the following:
• Transfers of e-mail records must consist of an identifiable, organized body of records.
• E-mail should come from e-mail systems or from a DoD 5015.2-STD certified Records
Management Application (RMA).
• If using a standard markup language, the e-mail and their attachments must be in a format that
contains:
o Delimiters to indicate the beginning and end of each message and the beginning and end
of each attachment, if any. Each attachment must be differentiated from the body of the
message, and uniquely identified.
o Labels to identify each part of the message (Date, To [all recipients, including cc: and bc:
copies], From, Subject, Body, and Attachment) including transmission and receipt
information (Time Sent, Time Opened, Message Size, File Name, and similar information,
if available). Agencies that use an e-mail system that identifies users by codes or
nicknames, or identifies addressees only by the name of a distribution list 2 should
include information with the transfer-level documentation, to ensure identification of the
sender and addressee(s).
• If the file cannot be produced in a markup language, e-mail messages and their attachments can
be submitted in their native formats. Each attachment should be labeled with its filename and the
default file extension to indicate the proprietary software used to create the attachment. If
attachment file names do not include the default file extension (e.g., .doc, .xls), documentation
must be provided identifying the proprietary formats used to create each attachment.
• E-mail messages cannot be converted to a Portable Document Format (PDF) or other image file
format for purposes of this file. However, attachments to e-mail messages may be submitted in
their native formats, such as PDF, other image file formats, and common office automation
formats.
Page 6

File Description
At the end of each option period, the Contractor shall prepare to deliver system documentation and the e-
mail archive file to the Government for retirement to the National Archives. At the end of the first year of
processing, this file will contain all e-mails and e-mail attachments received. Subsequent deliveries shall
contain all e-mails and attachments received since the previous distribution.
The system documentation accompanying the annual e-mail archive file shall include:
• E-mail application and version(s) (e.g., Microsoft Exchange v5.5)

• Operating system and version(s) (e.g., Microsoft Windows NT v4.0)
• RMA (if applicable) and version
• Total number of messages
• Total number of attachments
• List of message delimiters and definitions
• Structure used for each e-mail item in the transfer (see Transfer Criteria 2.3.1-2.3.2)
• Arrangement of records in the transfer
Media
This file should consist of a single uncompressed file on:
Open-reel magnetic tape must be on 1/2 inch 9-track tape reels recorded at 1600 or 6250 bpi that meet
ANSI X3.39-1986, American National Standard: Recorded Magnetic Tape for Information Interchange
(1600 CPI, PE) or ANSI X3.54-1986, American National Standard: Recorded Magnetic Tape for
Information Interchange (6250 CPI, Group Coded Recording), respectively.
Or
Tape cartridges may be 18-track 3480-class cartridges. The 3480-class cartridge must be recorded at
37,871 bpi that meet ANSI X3.180-1990, American National Standard: Magnetic Tape and Cartridge for
Information Interchange--18-Track, Parallel, 1/2 inch (12.65 mm), 37871 cpi (1491 cpmm), Group-Coded-
-Requirements for Recording. The data must be blocked at no more than 32,760 bytes per block.
Selection Criteria
All e-mails and e-mail attachments for a given processing year shall be delivered.
Page 7

2.2 EFAST2 Files Delivered to IRS
The following requirements apply to all files delivered to the IRS:
The vendor shall provide an Ipsec VPN tunnel connection to an IRS secure drop box server (the IRS
Enterprise File Transfer Utility (EFTU)).
Every day the vendor shall push the IRS Structured Return Transaction and XML files to the IRS EFTU
server. (Pushing the files will involve connecting to the IRS secure drop box server through the VPN,
FTP-ing files to a specified directory, then renaming the files into the EFTU directory.)
after the files are originally distributed if requested by IRS (through EBSA).
for manual retrieval by IRS employees in the event that the EFTU is unavailable.
The vendor shall include the same filings on each daily XML and Structured Return Transaction File
distributions.
The vendor shall limit the number of filings on each daily distribution of XML and Structured Return
Transaction Files to 5,000. The vendor shall include the capability to change this number at the request
of the Government.
Each distribution shall include all “accepted” original or amended pension filings received by EFAST2
since the prior distribution was created with a limit of 5,000 filings per distribution. If more than 5,000
filings have been received since the prior distribution, the first group of filings (based on the date and time
EFAST2 accepted the filing) should be distributed (until there are 5,000 filings on the distribution) and the
remaining filings should be included on the next day’s distribution until all filings are distributed.
The vendor shall not distribute “not accepted” or “unprocessable” filings to the IRS.
Page 8

2.2.1 IRS XML Return Transaction File
File Name: I260xx01
Character Set: XML
Label: N/A
Record Format: N/A
Block Size: N/A
Compression: ZIP
Frequency: Daily
Format Description
This file shall contain one compressed (zipped) IRS XML Return Transaction file named in accordance
File Description
This file contains the same filings as on the daily IRS Structured Return Transaction File, but in XML
format.
BatchDistribution should be created with FilingCount = 0 and no ProcessedFiling elements. See Appendix
A for the XML distribution Schema.
Selection Criteria
SPONS-DFE-PN < 501
OR
TYPE-PENSION-BNFT-CODE is non-blank
Page 9

2.2.2 IRS Structured Return Transaction File
File Name: I260xx02
Label: NA
Record Format: NA
Compression: ZIP
Frequency: Daily
Format Description
This file shall contain one compressed (zipped) IRS Structured Return Transaction file named in
accordance with the required Data Set Name. If EFAST2 does not have any filings to be included on a
distribution, this file should not be created, but a Control Record file should be created showing zero
returns on the data distribution.
File Description
This file contains the same filings as on the daily IRS XML Return Transaction File, but in but in ASCII
format.
Selection Criteria
SPONS-DFE-PN < 501
OR
Format
Page 10

2.3 EFAST2 Files Delivered to PBGC
The following requirements apply to all files delivered to the PBGC:
The vendor shall provide an Ipsec VPN tunnel connection to a PBGC secure drop box server.
Every week the vendor shall push the PBGC Structured Return Transaction and XML files to the PBGC
server. (Pushing the files will involve connecting to the PBGC secure drop box server through the VPN,
FTP-ing files to a specified directory, then renaming the files into the proper directory.)
after the files are originally distributed if requested by PBGC (through EBSA).
for manual retrieval by PBGC employees.
The vendor shall include the same filings on each weekly XML and Structured Return Transaction File
distributions.
Each distribution shall include all “accepted” original or amended pension filings received by EFAST2
since the prior distribution was created.
The vendor shall not distribute “not accepted” or “unprocessable” filings to the PBGC.
Each week, the vendor shall also create CD(s) containing the PBGC Structured Return Transaction
distribution files and the Control File, which are also on the EFAST2 Web Portal.
The contractor shall provide a cover memorandum to PBGC regarding the shipment of the CD. The
memorandum shall contain the following information:
Date
PBGC Recipient Name and address

Reference to contract
Enclosure including processing cycle
Subject
Body of letter including:
DATA SET NAME

RECORD COUNT
TYPE OF DATA
CREATION DATE OF DATA FILE
5500 COUNT
5500SF COUNT
SCHEDULES COUNT
TRANSMISSION DATE
Page 11

2.3.1 PBGC XML Return Transaction File
File Name: P260xx01
Character Set: XML
Label: N/A
Record Format: N/A
Block Size: N/A
Compression: ZIP
Frequency: Weekly
Format Description
This file shall contain one compressed (zipped) PBGC XML Return Transaction file named in accordance
File Description
This file contains the same filings as on the weekly PBGC Structured Return Transaction File, but in XML
format.
BatchDistribution should be created with FilingCount = 0 and no ProcessedFiling elements. See Appendix
A for the XML distribution Schema.
Selection Criteria
SPONS-DFE-PN < 501
OR
Page 12

2.3.2 PBGC Structured Return Transaction File
File Name: P260xx02
Label: NA
Record Format: Variable Blocked (VB)
Media: Compact Disc(s) (CD) , VPN, and Web Portal
Compression: ZIP
Frequency: Weekly
Format Description
The CD shall be NTFS formatted. The root directory shall be in yyyyww, identifying year and week of the
transaction file. Contained under the root directory is a compressed (zipped) file containing all records
under that year/week for each component (Form / Schedule), for example:
Root Directory: 200901

F5500.zip
F5500SF.zip
Sch_A.zip
Sch_B.zip
Sch_C.zip, etc.
The record identification will enable us to merge records in each subdirectory by DLN. If EFAST2 does
not have any filings to be included on a distribution, this file should not be created, but a Control Record
file should be created showing zero returns on the data distribution.
File Description
This file contains the same filings as on the weekly PBGC XML Return Transaction File, but in ASCII
format.
Selection Criteria
SPONS-DFE-PN < 501

OR
Format
Page 13

2.3.3 PBGC Control File
File Name: P260xx03
Label: NA
Record Format: Fixed Blocked (FB)
Max Record Length: 256
Media: Compact Disc(s) (CD) , VPN, and Web Portal
Compression: None
Frequency: Weekly
Format Description
This file shall contain one plain text PBGC Control File named in accordance with the required Data Set
Name.
File Description This file contains a single record which has information about the transaction files. This
file will be used by the PBGC to verify that complete files were received from EFAST2 and that all records
were processed by PBGC. If no processable returns have been received by EFAST2 since the creation
of the prior distribution, a Control File should still be created and sent to the PBGC containing counts of
zero.
Format
EFAST Control Record
Page 14

3 Contacts
DOL EBSA
Files should be distributed electronically to the EBSA; however, if files are created on CD for the
IRS, the CD should be shipped to:
Annie McCauley (Computer Specialist)
Department of Labor
Room N5459
200 Constitution Ave, NW
Washington, DC 20210
E-mail: mccauley.annie@dol.gov
Voice: 202-693-8587
Fax: 202-219-6272
IRS
Files should be distributed electronically to the IRS; however, if files are created on CD for the
IRS, the CD should be shipped to:
Enterprise Computing Center - MTB/IRS

ATTN: EFAST/UPLOADING/TL - Operations Br.
250 Murall Drive
Kearneysville, WV 25430
PBGC
John Thompson
Pension Benefit and Guaranty Corporation
1200 K Street, NW Room 11213
Washington, DC 20005-4026
Page 15

Page 16

Appendix A – XML Schema Revision Date: June 5, 2006
Appendix A – XML SCHEMA
Page A-1

Page A-2

Page A-3

Appendix B – Physical Record Layout Revision Date: June 5, 2006
Appendix B – PHYSICAL RECORD LAYOUT
Page B-1

B.1 Filing Header
NOTE: The first field in each table begins at position 0. Each subsequent field is separated by a blank. A blank
also follows the last field in each table. Leading zeroes must be retained.
File Name: PDPEM.FILINGHEADER Date: 6/5/2006
Element
Element Name Dec Length Type Ref Remarks
#
001 DLN 0 14 N 2007.00

002 FILING-ID 20 C 1500.00
003 FILING-HEADER-TIMESTAMP 20 C 1501.00
004 FILING-HEADER-EIN 9 C 1502.00
005 FILING-HEADER-PN 3 C 1503.00
006 FILING-HEADER-PLAN-YEAR-BEGIN 8 C 1503.50 YYYYMMDD
007 FILING-HEADER-PLAN-YEAR-END 8 C 1504.00 YYYYMMDD
008 FILING-HEADER-AMENDED-IND 1 C 1505.00
009 FILING-HEADER-REF-ACK-ID TBP C 1505.50
010 FILING-HEADER-FORM-YEAR 4 C 1506.00 YYYY
011 FILING-HEADER-FORM-VERSION TBP C 1507.00
FILING-HEADER-FILING-SOFTWARE-
012 TBP C 1507.50
ID
013 ADMIN-SIGNATURE-DATE 8 C 1510.00 YYYYMMDD
014 ADMIN-SIGNATURE-SIGNED-NAME 35 C 1511.00
015 SPONSOR-SIGNATURE-DATE 8 C 1514.00 YYYYMMDD
016 SPONSOR-SIGNATURE-SIGNED-NAME 35 C 1515.00
017 DFE-SIGNATURE-DATE 8 C 1515.70 YYYYMMDD
018 DFE-SIGNATURE-SIGNED-NAME 35 C 1515.80
Total Record Length TBD
TBP: System generated fields To Be Proposed by Contractor.
Page B-2

B.2 Generated Fields Layout
File Name: PDPEM.GENERATED Date: 6/5/2006
Element
#
001 DLN 0 14 N 2007.00

002 SUBMISSION-REQUEST-ID 20 C 2000.00
003 TRANSMISSION-FROM-URI 100 C 2000.50
TRANSMISSION-MESSAGE-
004 25 C 2000.60
TIMESTAMP
005 TRANSMITTER-ID 8 C 2000.70
006 TRANSMISSION-SOFTWARE-ID 8 C 2001.00
007 TRANSMISSION-RESPONSE-ID 20 C 2004.00
TRANSMISSION-RESPONSE-
008 25 C 2005.00
TIMESTAMP
009 SPONS-SIGNATURE-IND 1 C 1582.00
010 DFE-SIGNATURE-IND 1 C 1582.50
011 ADMIN-SIGNATURE-IND 1 C 1583.00
012 AGENT-SIGNATURE-IND 1 C 1584.00
013 ORIGINAL-DUE-DATE 8 C 1586.00 YYYYMMDD
014 SUBMITTED-DATE 8 C 1587.00 YYYYMMDD
015 BYPASS-C 1 C 1591.00
016 BYPASS-E 1 C 1593.00
017 BYPASS-F 1 C 1594.00
018 BYPASS-G 1 C 1595.00
019 BYPASS-H 1 C 1596.00
020 BYPASS-I 1 C 1597.00
021 BYPASS-J 1 C 1598.00
022 BYPASS-K 1 C 1599.00
023 BYPASS-M 1 C 1600.00
024 BYPASS-N 1 C 1601.00
025 BYPASS-O 1 C 1602.00
026 BYPASS-P 1 C 1603.00
027 BYPASS-S 1 C 1604.00
028 BYPASS-T 1 C 1605.00
029 BYPASS-W 1 C 1607.00
030 BYPASS-X 1 C 1607.50
031 BYPASS-Z 1 C 1608.00
032 ACK-ID TBP C 1621.00
033 FILING-STATUS 30 C 1622.00
034 RECEIVED-TIMESTAMP 25 C 1621.00
035 VALIDATED-TIMESTAMP 25 C 1624.00
036 COMPLETED-PROC-TIMESTAMP 25 C
Page B-3

B.3 5500 Layout
File Name: PDPEM.F5500 Date: 6/5/2006
Element
#
001 DLN 0 14 N 2007.00

002 FORM-PLAN-YEAR-BEGIN-DATE 15 8 C 0092.00 YYYYMMDD
003 FORM-TAX-PRD 24 8 C 0093.00 YYYYMMDD
004 TYPE-PLAN-ENTITY-CD 33 1 C 0094.00
005 TYPE-DFE-PLAN-ENTITY-CD 35 1 C 0095.00
006 INITIAL-FILING-IND 37 1 C 0096.01
007 AMENDED-IND 39 1 C 0096.02
008 FINAL-FILING-IND 41 1 C 0096.03
009 SHORT-PLAN-YR-IND 43 1 C 0096.04
010 COLLECTIVE-BARGAIN-IND 45 1 C 0097.00
011 EXT-APPLICATION-FILED-IND 47 1 C 0098.00
012 PLAN-NAME 49 140 C 0099.00
013 SPONS-DFE-PN 190 3 C 0100.00
014 PLAN-EFF-DATE 194 8 C 0102.00 YYYYMMDD
015 SPONSOR-DFE-NAME 203 70 C 0103.00
016 SPONS-DFE-DBA-NAME 274 35 C 0105.00
017 SPONS-DFE-CARE-OF-NAME 310 35 C 0106.00
018 SPONS-DFE-MAIL-US-ADDRESS1 347 35 C 0107.01
019 SPONS-DFE-MAIL-US-ADDRESS2 383 35 C 0107.02
020 SPONS-DFE-MAIL-US-CITY 419 22 C 0107.03
021 SPONS-DFE-MAIL-US-STATE 442 2 C 0107.04
022 SPONS-DFE-MAIL-US-ZIP 445 12 C 0107.05
SPONS-DFE-MAIL-FOREIGN-
023 458 35 C 0107.06
ADDRESS1
SPONS-DFE-MAIL-FOREIGN-
024 494 35 C 0107.07
ADDRESS2
025 SPONS-DFE-MAIL-FOREIGN-CITY 530 22 C 0107.08
SPONS-DFE-MAIL-FOREIGN-PROV-
026 553 22 C 0107.09
STATE
027 SPONS-DFE-MAIL-FOREIGN-CNTRY 576 2 C 0111.00
SPONS-DFE-MAIL-FOREIGN-POSTAL-
028 579 22 C 0110.00
CD
029 SPONS-DFE-LOC-MAIL-US-ADDRESS1 602 35 C 0108.01
030 SPONS-DFE-LOC-MAIL-US-ADDRESS2 638 35 C 0108.02
031 SPONS-DFE-LOC-MAIL-US-CITY 674 22 C 0108.03
032 SPONS-DFE-LOC-MAIL-US-STATE 697 2 C 0108.04
033 SPONS-DFE-LOC-MAIL-US-ZIP 700 12 C 0108.05
SPONS-DFE-LOC-MAIL-FOREIGN-
034 713 35 C 0108.06
ADDRESS1
035 749 35 C 0108.07
ADDRESS2
036 SPONS-DFE-LOC-MAIL-FOREIGN-CITY 785 22 C 0108.08
037 808 22 C 0108.09
PROV-STATE
038 SPONS-DFE-LOC-MAIL-FOREIGN- 831 2 C 0108.10
CNTRY
Page B-4

Element
#
CNTRY
039 834 22 C 0108.11
POSTAL-CD
040 SPONS-DFE-EIN 857 9 C 0115.00
041 SPONS-DFE-PHONE-NUM 867 10 C 0117.00
042 BUSINESS-CODE 878 6 C 0118.00
043 ADMIN-NAME 885 70 C 0119.00
044 ADMIN-CARE-OF-NAME 956 70 C 0120.00
045 ADMIN-MAIL-US-ADDRESS1 1028 35 C 0121.01
046 ADMIN-MAIL-US-ADDRESS2 1029 35 C 0121.02
047 ADMIN-MAIL-US-CITY 1065 22 C 0121.03
048 ADMIN-MAIL-US-STATE 1088 2 C 0121.04
049 ADMIN-MAIL-US-ZIP 1091 12 C 0126.00
050 ADMIN-MAIL-FOREIGN-ADDRESS1 1104 35 C 0122.01
051 ADMIN-MAIL-FOREIGN-ADDRESS2 1140 35 C 0122.02
052 ADMIN-MAIL-FOREIGN-CITY 1176 22 C 0122.03
ADMIN-MAIL-FOREIGN-PROV-
053 1199 22 C 0122.04
STATE
054 ADMIN-MAIL-FOREIGN-CNTRY 1222 2 C 0122.05
ADMIN-MAIL-FOREIGN-POSTAL-
055 1225 22 C 0122.06
CD
056 ADMIN-EIN 1248 9 C 0127.00
057 ADMIN-PHONE-NUM 1258 10 C 0128.00
058 LAST-RPT-SPONS-NAME 1269 71 C 0129.00
059 LAST-RPT-SPONS-EIN 1341 9 C 0130.00
060 LAST-RPT-PLAN-NUM 1351 3 C 0131.00
061 ADMIN-SIGNED-DATE 1355 8 C 0143.00 YYYYMMDD
062 ADMIN-SIGNED-NAME 1364 35 C 0144.00
063 SPONS-SIGNED-DATE 1400 8 C 0146.01 YYYYMMDD
064 SPONS-SIGNED-NAME 1409 35 C 0147.01
065 DFE-SIGNED-DATE 1445 8 C 0147.50 YYYYMMDD
066 DFE-SIGNED-NAME 1454 35 C 0147.60
067 TOT-PARTCP-BOY-CNT 1490 8 C 0148.00
068 TOT-ACTIVE-PARTCP-CNT 1499 8 C 0149.00
069 RTD-SEP-PARTCP-RCVG-CNT 1508 8 C 0150.00
070 RTD-SEP-PARTCP-FUT-CNT 1517 8 C 0151.00
071 SUBTL-ACT-RTD-SEP-CNT 1526 8 C 0152.00
072 BENEF-RCVG-BNFT-CNT 1535 8 C 0153.00
073 TOT-ACT-RTD-SEP-BENEF-CNT 1544 8 C 0154.00
074 PARTCP-ACCOUNT-BAL-CNT 1553 8 C 0155.00
075 SEP-PARTCP-PARTL-VSTD-CNT 1562 8 C 0156.00
076 CONTRIB-EMPLRS-CNT 1571 4 C 0157.50
077 TYPE-PENSION-BNFT-CODE 1576 2 C 0159.00
078 TYPE-WELFARE-BNFT-CODE 1579 2 C 0161.00
079 FUNDING-INSURANCE-IND 1582 1 C 0163.01
080 FUNDING-SEC412-IND 1584 1 C 0163.02
Page B-5

Element
#
081 FUNDING-TRUST-IND 1586 1 C 0163.03

082 FUNDING-GEN-ASSET-IND 1588 1 C 0163.04
083 BENEFIT-INSURANCE-IND 1590 1 C 0164.01
084 BENEFIT-SEC412-IND 1592 1 C 0164.02
085 BENEFIT-TRUST-IND 1594 1 C 0164.03
086 BENEFIT-GEN-ASSET-IND 1596 1 C 0164.04
087 SCH-R-ATTACHED-IND 1598 1 C 0165.00
088 SCH-B-ATTACHED-IND 1600 1 C 0169.00
089 SCH-H-ATTACHED-IND 1602 1 C 0172.00
090 SCH-I-ATTACHED-IND 1604 1 C 0173.00
091 SCH-A-ATTACHED-IND 1606 1 C 0174.00
092 NUM-SCH-A-ATTACHED-CNT 1608 4 C 0175.00
093 SCH-C-ATTACHED-IND 1613 1 C 0176.00
094 SCH-D-ATTACHED-IND 1615 1 C 0177.00
095 SCH-G-ATTACHED-IND 1617 1 C 0178.00
Total Record Length 1618
Page B-6

B.4 5500SF Record Layout
File Name: PDPEM.F5500SF Date: 6/5/2006
Element
#
001 DLN 0 14 N 2007.00

002 SF-PLAN-YEAR-BEGIN-DATE 15 8 C 1092.00 YYYYMMDD
003 SF-TAX-PRD 24 8 C 1093.00 YYYYMMDD
004 SF-PLAN-ENTITY-CD 33 1 C 1094.00
005 SF-INITIAL-FILING-IND 35 1 C 1096.01
006 SF-AMENDED-IND 37 1 C 1096.02
007 SF-FINAL-FILING-IND 39 1 C 1096.03
008 SF-SHORT-PLAN-YR-IND 41 1 C 1096.04
009 SF-EXT-APPLICATION-FILED-IND 43 1 C 1098.00
010 SF-DFVC-APPLICATION-FILED-IND 45 1 C 1098.10
011 SF-PLAN-NAME 47 140 C 1099.00
012 SF-PLAN-NUM 188 3 C 1100.00
013 SF-PLAN-EFF-DATE 192 8 C 1102.00 YYYYMMDD
014 SF-SPONSOR-NAME 201 70 C 1103.00
015 SF-SPONS-DBA-NAME 273 35 C
016 SF-SPONS-CARE-OF-NAME 309 35 C
017 SF-SPONS-US-ADDRESS1 345 35 C 1107.01
018 SF-SPONS-US-ADDRESS2 381 35 C 1107.02
019 SF-SPONS-US-CITY 417 22 C 1107.03
020 SF-SPONS-US-STATE 440 2 C 1107.04
021 SF-SPONS-US-ZIP 443 12 C 1107.05
022 SF-SPONS-FOREIGN-ADDRESS1 456 35 C 1107.06
024 SF-SPONS-FOREIGN-ADDRESS2 492 35 C 1107.07
025 SF-SPONS-FOREIGN-CITY 528 22 C 1107.08
SF-SPONS-FOREIGN-PROV-
026 C 1107.09
STATE 551 22
027 SF-SPONS-FOREIGN-CNTRY 574 2 C 1111.00
028 SF-SPONS-FOREIGN-POSTAL-CD 577 22 C 1110.00
029 SF-SPONS-EMPLR-EIN 600 9 C 1115.00
030 SF-SPONS-EMPLR-PHONE-NUM 610 10 C
031 SF-BUSINESS-CODE 621 6 C 1118.00
032 SF-ADMIN-NAME 628 71 C 1119.00
033 SF-ADMIN-CARE-OF-NAME 700 35 C 1120.00
034 ADMIN-US-ADDRESS1 736 35 C 1121.01
035 ADMIN-US-ADDRESS2 772 35 C 1121.02
036 ADMIN-US-CITY 808 22 C 1121.03
037 ADMIN-US-STATE 831 2 C 1121.04
038 ADMIN-US-ZIP 834 12 C 1126.00
039 ADMIN-FOREIGN-ADDRESS1 847 35 C 1122.01
040 ADMIN-FOREIGN-ADDRESS2 883 35 C 1122.02
041 ADMIN-FOREIGN-CITY 919 22 C 1122.03
042 ADMIN-FOREIGN-PROV- 942 22 C 1122.04
Page B-7

Element
#
STATE
043 ADMIN-FOREIGN-CNTRY 965 2 C 1122.05
044 ADMIN-FOREIGN-POSTAL-CD 968 22 C 1122.06
045 SF-ADMIN-EIN 991 9 C 1127.00
046 SF-ADMIN-PHONE-NUM 1001 10 C 1128.00
047 SF-LAST-RPT-SPONS-NAME 1012 70 C 1129.00
048 SF-LAST-RPT-SPONS-EIN 1083 9 C 1130.00
049 SF-LAST-RPT-PLAN-NUM 1093 3 C 1131.00
050 SF-TOT-PARTCP-BOY-CNT 1097 8 C 1132.00
051 SF-TOT-ACT-RTD-SEP-BENEF-CNT 1106 8 C 1133.00
052 SF-PARTCP-ACCOUNT-BAL-CNT 1115 8 C 1134.00
053 SF-ELIGIBLE-ASSETS-IND 1124 1 C 1135.00
054 SF-IQPA-WAIVER-IND 1126 1 C 1136.00
055 SF-TOT-ASSETS-BOY-AMT 1128 15 C 1137.00
056 SF-TOT-LIABILITIES-BOY-AMT 1144 15 C 1138.00
057 SF-NET-ASSETS-BOY-AMT 1160 15 C 1139.00
058 SF-TOT-ASSETS-EOY-AMT 1176 15 C 1140.00
059 SF-TOT-LIABILITIES-EOY-AMT 1192 15 C 1141.00
060 SF-NET-ASSETS-EOY-AMT 1208 15 C 1142.00
061 SF-EMPLR-CONTRIB-INCOME-AMT 1224 15 C 1143.00
SF-PARTICIPANT-CONTRIB-INCOME-
062 C 1144.00
AMT 1240 15
063 SF-OTH-CONTRIB-RCVD-AMT 1256 15 C 1145.00
064 SF-OTHER-INCOME-AMT 1272 15 C 1146.00
065 SF-TOT-INCOME-AMT 1288 15 C 1147.00
066 SF-TOT-DISTRIB-BNFT-AMT 1304 15 C 1148.00
SF-CORRECTIVE-DEEMED-DISTRIB-
067 C 1149.00
AMT 1320 15
068 SF-ADMIN-SRVC-PROVIDERS-AMT 1336 15 C 1150.00
069 SF-OTH-EXPENSES-AMT 1352 15 C 1151.00
070 SF-TOT-EXPENSES-AMT 1368 15 C 1152.00
071 SF-NET-INCOME-AMT 1384 15 C 1153.00
072 SF-TOT-PLAN-TRANSFERS-AMT 1400 15 C 1154.00
073 SF-TYPE-PENSION-BNFT-CODE 1416 2 C 1155.00
074 SF-TYPE-WELFARE-BNFT-CODE 1419 2 C 1156.00
075 SF-FAIL-TRANSMIT-CONTRIB-IND 1422 1 C 1157.00
076 SF-FAIL-TRANSMIT-CONTRIB-AMT 1424 15 C 1158.00
077 SF-PARTY-IN-INT-NOT-RPTD-IND 1440 1 C 1159.00
078 SF-PARTY-IN-INT-NOT-RPTD-AMT 1442 15 C 1160.00
079 SF-PLAN-INS-FDLTY-BOND-IND 1458 1 C 1161.00
080 SF-PLAN-INS-FDLTY-BOND-AMT 1460 15 C 1162.00
081 SF-LOSS-DISCV-DUR-YEAR-IND 1476 1 C 1163.00
082 SF-LOSS-DISCV-DUR-YEAR-AMT 1478 15 C 1164.00
083 SF-BROKER-FEES-PAID-IND 1494 1 C 1165.00
084 SF-BROKER-FEES-PAID-AMT 1496 15 C 1166.00
085 SF-FAIL-PROVIDE-BENEFIT-DUE-IND 1512 1 C 1167.00
Page B-8

Element
#
086 SF-FAIL-PROVIDE-BENEFIT-DUE-AMT 1514 15 C 1168.00

087 SF-PLAN-BLACKOUT-PERIOD-IND 1530 1 C 1169.00
088 SF-COMPLY-BLACKOUT-NOTICE-IND 1532 15 C 1170.00
089 SF-PARTCP-LOANS-IND 1548 1 C 1171.00
090 SF-PARTCP-LOANS-EOY-AMT 1550 15 C 1172.00
091 SF-DB-PLAN-FUNDING-REQD-IND 1566 1 C 1173.00
092 SF-DC-PLAN-FUNDING-REQD-IND 1568 1 C 1174.00
093 SF-SEC-412-REQ-CONTRIB-AMT 1570 15 C 1175.00
094 SF-EMPLR-CONTRIB-PAID-AMT 1586 15 C 1176.00
095 SF-EMPLR-CONTRIB-PAID-DATE 1602 8 C 1177.00 YYYYMMDD
096 SF-FUNDING-DEFICIENCY-AMT 1611 15 C 1178.00
097 SF-FUNDING-WAIVER-IND 1627 1 C 1179.00
098 SF-RES-TERM-PLAN-ADPT-IND 1629 1 C 1180.00
099 SF-RES-TERM-PLAN-ADPT-AMT 1631 15 C 1181.00
100 SF-ALL-PLAN-AST-DISTRIB-IND 1647 1 C 1181.50
101 SF-PLAN-TRANSFER-NAME 1649 140 C 1182.00
102 SF-PLAN-TRANSFER-EIN 1790 9 C 1183.00
103 SF-PLAN-TRANSFER-PN 1800 3 C 1184.00
104 SF-ADMIN-SIGNED-DATE 1804 8 C 1185.00 YYYYMMDD
105 SF-ADMIN-SIGNED-NAME 1813 35 C 1186.00
106 SF-SPONS-SIGNED-DATE 1849 8 C 1187.00 YYYYMMDD
107 SF-SPONS-SIGNED-NAME 1858 35 C 1188.00
Page B-9

B.5 Schedule A Record Layout
File Name: PDPEM.SCHEDA Date: 6/5/2006
Element
#
001 DLN 0 14 N 2007.00

002 SCH-A-PLAN-YEAR-BEGIN-DATE 15 8 C 0183.00 YYYYMMDD
003 SCH-A-TAX-PRD 24 8 C 0184.00 YYYYMMDD
004 SCH-A-PLAN-NUM 33 3 C 0185.00
005 SCH-A-EIN 37 9 C 0186.00
006 INS-CARRIER-NAME 47 70 C 0187.00
007 INS-CARRIER-EIN 118 9 C 0192.00
008 INS-CARRIER-NAIC-CODE 128 5 C 0193.00
009 INS-CONTRACT-NUM 134 15 C 0194.00
010 INS-PRSN-COVERED-EOY-CNT 150 7 C 0195.00
011 INS-POLICY-FROM-DATE 158 8 C 0196.00 YYYYMMDD
012 INS-POLICY-TO-DATE 167 8 C 0197.00 YYYYMMDD
013 INS-BROKER-COMM-TOT-AMT 176 15 C 0198.01
014 INS-BROKER-FEES-TOT-AMT 192 15 C 0198.02
015 PENSION EOY-GEN-ACCT-AMT 208 15 C 0211.00
016 PENSION-EOY-SEP-ACCT-AMT 224 15 C 0212.00
017 PENSION-BASIS-RATES-TEXT 240 105 C 0213.00
018 PENSION-PREM-PAID-TOT-AMT 346 15 C 0214.00
019 PENSION-UNPAID-PREMIUM-AMT 362 15 C 0215.00
020 PENSION-CONTRACT-COST-AMT 378 15 C 0216.00
021 PENSION-COST-TEXT 394 105 C 0217.00
022 ALLOC-CONTRACTS-INDIV-IND 500 1 C 0218.01
023 ALLOC-CONTRACTS-GROUP-IND 502 1 0218.02
024 ALLOC-CONTRACTS-OTHER-IND 504 1 0218.03
025 ALLOC-CONTRACTS-OTHER-TEXT 506 105 C 0219.00
PENSION-DISTRIB-BNFT-TERM-PLN-
026 612 1 C 0220.00
IND
UNALLOC-CONTRACTS-DEP-ADMIN-
027 614 1 C 0221.01
IND
UNALLOC-CONTRACTS-IMM-PART-
028 616 1 0221.02
GUAR-IND
UNALLOC-CONTRACTS-GUAR-INVEST-
029 618 1 0221.03
IND
030 UNALLOC-CONTRACTS-OTHER-IND 620 1 0221.04
031 UNALLOC-CONTRACTS-OTHER-TEXT 622 105 C 0222.00
032 PENSION-END-PREV-BAL-AMT 728 15 C 0223.00
033 PENSION-CONTRIB-DEP-AMT 744 15 C 0224.00
034 PENSION-DIVND-CR-DEP-AMT 760 15 C 0225.00
035 PENSION-INT-CR-DUR-YR-AMT 776 15 C 0226.00
036 PENSION-TRANSFER-FROM-AMT 792 15 C 0227.00
037 PENSION-OTHER-AMT 808 15 C 0228.01
038 PENSION-OTHER-TEXT 824 105 C 0229.01
039 PENSION-TOT-ADDITIONS-AMT 930 15 C 0230.00
040 PENSION-TOT-BAL-ADDN-AMT 946 15 C 0231.00
Page B-10

Element
#
041 PENSION-BNFTS-DSBRSD-AMT 962 15 C 0232.00

042 PENSION-ADMIN-CHRG-AMT 978 15 C 0233.00
043 PENSION-TRANSFER-TO-AMT 994 15 C 0234.00
044 PENSION-OTH-DED-AMT 1010 15 C 0235.01
045 PENSION-OTH-DED-TEXT 1026 105 C 0236.01
046 PENSION-TOT-DED-AMT 1132 15 C 0237.00
047 PENSION-EOY-BAL-AMT 1148 15 C 0238.00
048 WLFR-BNFT-HEALTH-IND 1164 1 C 0240.01
049 WLFR-BNFT-DENTAL-IND 1166 1 C 0240.02
050 WLFR-BNFT-VISION-IND 1168 1 C 0240.03
051 WLFR-BNFT-LIFE-INSUR-IND 1170 1 C 0240.04
052 WLFR-BNFT-TEMP-DISAB-IND 1172 1 C 0240.05
053 WLFR-BNFT-LONG-TERM-DISAB-IND 1174 1 C 0240.06
054 WLFR-BNFT-UNEMP-IND 1176 1 C 0240.07
055 WLFR-BNFT-DRUG-IND 1178 1 C 0240.08
056 WLFR-BNFT-STOP-LOSS-IND 1180 1 C 0240.09
057 WLFR-BNFT-HMO-IND 1182 1 C 0240.10
058 WLFR-BNFT-PPO-IND 1184 1 C 0240.11
059 WLFR-BNFT-INDEMNITY-IND 1186 1 C 0240.12
060 WLFR-BNFT-OTHER-IND 1188 1 C 0240.99
061 WLFR-TYPE-BNFT-OTH-TEXT 1190 105 C 0241.00
062 WLFR-PREMIUM-RCVD-AMT 1296 15 C 0242.00
063 WLFR-UNPAID-DUE-AMT 1312 15 C 0243.00
064 WLFR-RESERVE-AMT 1328 15 C 0244.00
065 WLFR-TOT-EARNED-PREM-AMT 1344 15 C 0245.00
066 WLFR-CLAIMS-PAID-AMT 1360 15 C 0246.00
067 WLFR-INCR-RESERVE-AMT 1376 15 C 0247.00
068 WLFR-INCURRED-CLAIM-AMT 1392 15 C 0248.00
069 WLFR-CLAIMS-CHRGD-AMT 1408 15 C 0249.00
070 WLFR-RET-COMMISSIONS-AMT 1424 15 C 0250.00
071 WLFR-RET-ADMIN-AMT 1440 15 C 0251.00
072 WLFR-RET-OTH-COST-AMT 1456 15 C 0252.00
073 WLFR-RET-OTH-EXPENSE-AMT 1472 15 C 0253.00
074 WLFR-RET-TAXES-AMT 1488 15 C 0254.00
075 WLFR-RET-CHARGES-AMT 1504 15 C 0255.00
076 WLFR-RET-OTH-CHRGS-AMT 1520 15 C 0256.00
077 WLFR-RET-TOT-AMT 1536 15 C 0257.00
078 WLFR-REFUND-CASH-IND 1552 1 C 0258.01
079 WLFR-REFUND-CREDIT-IND 1554 1 C 0258.02
080 WLFR-REFUND-AMT 1556 15 C 0259.00
081 WLFR-HELD-BNFTS-AMT 1572 15 C 0260.00
082 WLFR-CLAIMS-RESERVE-AMT 1588 15 C 0261.00
083 WLFR-OTH-RESERVE-AMT 1604 15 C 0262.00
084 WLFR-DIVNDS-DUE-AMT 1620 15 C 0263.00
085 WLFR-TOT-CHARGES-PAID-AMT 1636 15 C 0264.00
Page B-11

Element
#
086 WLFR-ACQUIS-COST-AMT 1652 15 C 0265.00

087 WLFR-ACQUIS-COST-TEXT 1668 1000 C 0266.00
088 INS-FAIL-PROVIDE-INFO-IND 2669 1 C 0266.50
089 INS-FAIL-PROVIDE-INFO-TEXT 2671 105 C 0266.60
Page B-12

B.6 Schedule A Part 1 Record Layout
File Name: PDPEM.SCHAP1 Date: 6/5/2006
Element
#
001 DLN 0 14 N 2007.00

002 REC-SEQ-NUM 15 20 N TBD by Contractor
003 INS-BROKER-NAME 36 35 C 0199.00
004 INS-BROKER-US-ADDRESS1 72 35 C 0200.01
005 INS-BROKER-US-ADDRESS2 108 35 C 0200.02
006 INS-BROKER-US-CITY 144 22 C 0200.03
008 INS-BROKER-US-STATE 167 2 C 0200.04
009 INS-BROKER-US-ZIP 170 12 C 0200.05
010 INS-BROKER-FOREIGN-ADDRESS1 183 35 C 0201.01
011 INS-BROKER-FOREIGN-ADDRESS2 219 35 C 0201.02
012 INS-BROKER-FOREIGN-CITY 255 22 C 0201.03
INS-BROKER-FOREIGN-PROV-
013 278 22 C 0201.04
STATE
014 INS-BROKER-FOREIGN-CNTRY 301 2 C 0201.05
015 INS-BROKER-FOREIGN-POSTAL-CD 304 22 C 0201.06
016 INS-BROKER-COMM-PD-AMT 327 15 C 0204.00
017 INS-BROKER-FEES-PD-AMT 343 15 C 0205.00
018 INS-BROKER-FEES-PD-TEXT 359 105 C 0206.00
019 INS-BROKER-CODE 465 1 C 0207.00
Page B-13

B.7 Schedule B Record Layout

File Name: PDPEM.SCHEDB Date: 6/5/2006
Element
#
001 DLN 0 14 N 2007.00

002 SCH-B-PLAN-YEAR-BEGIN-DATE 15 8 C 0267.00 YYYYMMDD
003 SCH-B-TAX-PRD 24 8 C 0268.00 YYYYMMDD
004 SCH-B-PN 33 3 C 0269.00
005 SCH-B-EIN 37 9 C 0270.00
006 ACTRL-TYPE-EMPLR-CODE 47 1 C 0271.00
007 ACTRL-100-LESS-PARTCP-PR-YR-IND 49 1 C 0272.00
008 ACTRL-VALUE-DATE 51 8 C 0273.00 YYYYMMDD
009 ACTRL-CURR-VALUE-AST-01-AMT 60 15 C 0274.00
010 ACTRL-AST-FNDNG-STD-AMT 76 15 C 0275.00
011 ACTRL-ACCR-LIAB-GAIN-MTHD-AMT 92 15 C 0276.00
012 ACTRL-UNFND-LIAB-MTHD-BASE-AMT 108 15 C 0277.00
013 ACTRL-ACCR-LIAB-AGE-MTHD-AMT 124 15 C 0278.00
014 ACTRL-NORM-COST-AGE-MTHD-AMT 140 15 C 0279.00
015 ACTRL-CURR-LIAB-PRE-PARTCP-AMT 156 15 C 0280.00
016 ACTRL-RPA94-INFO-CURR-LIAB-AMT 172 15 C 0281.00
017 ACTRL-RPA94-EXPT-INCR-LIAB-AMT 188 15 C 0282.00
018 ACTRL-CURR-LIAB-HIGH-INT-AMT 204 15 C 0283.00
ACTRL-RPA94-EXPT-RELEASE-LIAB-
019 220 15 C 0284.00
AMT
020 ACTRL-EXPECT-PLAN-PAYMENT-AMT 236 15 C 0288.00
021 SCH-B-SIGNATURE-DATE 252 8 C 0290.00 YYYYMMDD
022 SCH-B-ACTUARY-NAME-LINE 261 35 C 0291.00
023 SCH-B-ACTUARY-FIRM-NAME 297 35 C 0293.00
024 SCH-B-ACTUARY-US-ADDRESS1 333 35 C 0294.01
025 SCH-B-ACTUARY-US-ADDRESS2 369 35 C 0294.02
026 SCH-B-ACTUARY-US-CITY 405 22 C 0294.03
027 SCH-B-ACTUARY-US-STATE 428 2 C 0294.04
028 SCH-B-ACTUARY-US-ZIP 431 12 C 0294.05
029 SCH-B-ACTUARY-FOREIGN-ADDRESS1 444 35 C 0295.01
030 SCH-B-ACTUARY-FOREIGN-ADDRESS2 480 35 C 0295.02
031 SCH-B-ACTUARY-FOREIGN-CITY 516 22 C 0295.03
SCH-B-ACTUARY-FOREIGN-PROV-
032 539 22 C 0295.04
STATE
033 SCH-B-ACTUARY-FOREIGN-CNTRY 562 2 C 0295.05
SCH-B-ACTUARY-FOREIGN-POSTAL-
034 565 22 C 0295.06
CD
035 SCH-B-ACTUARY-PHONE-NUM 588 10 C 0298.00
036 SCH-B-ACTRY-ENRLMT-NUM 599 7 C 0298.01
037 SCH-B-ACTUARY-NOT-REFLECT-IND 607 1 C 0299.00
038 ACTRL-CURR-VALUE-AST-02-AMT 609 15 C 0300.00
039 ACTRL-LIAB-RTD-PARTCP-CNT 625 8 C 0301.00
040 ACTRL-LIAB-RTD-VSTD-BNFT-AMT 634 15 C 0302.00
Page B-14

Element
#
041 ACTRL-LIAB-RTD-TOTAL-BNFT-AMT 650 15 C 0303.00

042 ACTRL-LIAB-TERM-PARTCP-CNT 666 8 C 0304.00
043 ACTRL-LIAB-TERM-VSTD-BNFT-AMT 675 15 C 0305.00
044 ACTRL-LIAB-TERM-TOTAL-BNFT-AMT 691 15 C 0306.00
045 ACTRL-LIAB-ACT-PARTCP-CNT 707 8 C 0307.00
046 ACTRL-LIAB-ACT-VSTD-BNFT-AMT 716 15 C 0308.00
047 ACTRL-LIAB-ACT-TOTAL-BNFT-AMT 732 15 C 0309.00
048 ACTRL-TOT-LIAB-PARTCP-CNT 748 8 C 0310.00
049 ACTRL-TOT-LIAB-VSTD-BNFT-AMT 757 15 C 0311.00
050 ACTRL-TOT-LIAB-BNFT-AMT 773 15 C 0312.00
051 ACTRL-TOT-CURR-LIAB-PRCNT 789 2 C 0313.00
052 ACTRL-TOT-EMPLR-CONTRIB-AMT 792 15 C 0359.00
053 ACTRL-TOT-EMPLEE-CONTRIB-AMT 808 15 C 0360.00
054 ACTRL-OTH-FND-CURR-LIAB-PRCNT 824 4 C 0361.00
055 ACTRL-1ST-LIQUIDITY-SHORT-AMT 829 15 C 0362.00
056 ACTRL-2ND-LIQUIDITY-SHORT-AMT 845 15 C 0363.00
057 ACTRL-3RD-LIQUIDITY-SHORT-AMT 861 15 C 0364.00
058 ACTRL-4TH-LIQUIDITY-SHORT-AMT 877 15 C 0365.00
059 ACTRL-COST-METHOD-CODE 893 1 C 0366.00
060 ACTRL-OTH-COST-TEXT 895 105 C 0367.00
061 ACTRL-CHG-FNDNG-MTHD-IND 1001 1 C 0368.00
062 ACTRL-CHG-REVENUE-PROC-IND 1003 1 C 0369.00
063 ACTRL-CHG-FNDNG-MTHD-DATE 1005 8 C 0370.00 YYYYMMDD
064 ACTRL-CURR-LIAB-RPA-PRCNT 1014 4 C 0371.00
065 ACTRL-CURR-LIAB-RPA-IND 1019 1 C 0372.00
066 ACTRL-WEIGHTED-RTM-AGE 1021 2 C 0375.00
067 ACTRL-WEIGHTED-RTM-AGE-IND 1024 1 C 0376.00
068 ACTRL-RATE-SPEC-INS-PRE-IND 1026 1 C 0377.00
069 ACTRL-RATE-SPEC-INS-POST-IND 1028 1 C 0378.00
070 ACTRL-MORTALITY-MALE-PRE-CODE 1030 7 C 0379.00
071 ACTRL-MORTALITY-MALE-POST-CODE 1038 7 C 0380.00
072 ACTRL-MORTALITY-FEM-PRE-CODE 1046 7 C 0381.00
073 ACTRL-MORTALITY-FEM-POST-CODE 1054 7 C 0382.00
074 ACTRL-VALUATION-INT-PRE-PRCNT 1062 4 C 0383.00
075 ACTRL-VALUATION-INT-PRE-IND 1067 1 C 0384.00
076 ACTRL-VALUATION-INT-POST-PRCNT 1069 4 C 0385.00
077 ACTRL-VALUATION-INT-POST-IND 1074 1 C 0386.00
078 ACTRL-EXPENSE-LOAD-PRE-PRCNT 1076 4 C 0387.00
079 ACTRL-EXPENSE-LOAD-PRE-IND 1081 1 C 0388.00
080 ACTRL-EXPENSE-LOAD-POST-PRCNT 1083 4 C 0389.00
081 ACTRL-EXPENSE-LOAD-POST-IND 1088 1 C 0390.00
082 ACTRL-WTHDRWL-25-MALE-RATE-CD 1090 1 C 0391.00
083 ACTRL-WTHDRWL-25-MALE-PRCNT 1092 4 C 0392.00
084 ACTRL-WTHDRWL-25-FEM-RATE-CD 1097 1 C 0393.00
Page B-15

Element
#
085 ACTRL-WTHDRWL-25-FEM-PRCNT 1099 4 C 0394.00

094 ACTRL-SAL-SCALE-MALE-PRCNT 1132 4 C 0403.00
095 ACTRL-SAL-SCALE-MALE-IND 1137 1 C 0404.00
096 ACTRL-SAL-SCALE-FEM-PRCNT 1139 4 C 0405.00
097 ACTRL-SAL-SCALE-FEM-IND 1144 1 C 0406.00
098 ACTRL-INVST-RETURN-PRCNT 1146 5 C 0407.00
ACTRL-INVST-RETURN-CURRENT-
1152 5
VALUE-PRCNT C 0407.01
099 ACTRL-FNDNG-DEFN-WVR-DATE 1158 8 C 0426.00 YYYYMMDD
100 ACTRL-ALT-MTHD-RULE-CODE 1167 1 C 0427.00
ACTRL-SCH-ACTIVE-PARTCP-DATA-
101 1169 1 C 0428.00
IND
102 ACTRL-PR-YR-FNDNG-DEFN-AMT 1171 15 C 0429.00
103 ACTRL-NORMAL-COST-AMT 1187 15 C 0430.00
104 ACTRL-NOT-WVRS-OUTSTD-AMT 1203 15 C 0431.00
105 ACTRL-NOT-WVRS-AMT 1219 15 C 0432.00
106 ACTRL-FNDNG-WVRS-OUTSTD-AMT 1235 15 C 0433.00
107 ACTRL-FNDNG-WVRS-AMT 1251 15 C 0434.00
108 ACTRL-FNDNG-CHRGS-INT-AMT 1267 15 C 0435.00
109 ACTRL-ADDNL-INT-LATE-QRTLY-AMT 1283 15 C 0436.00
110 ACTRL-ADDNL-FNDNG-PRT2-IND 1299 1 C 0437.01
111 ACTRL-ADDNL-FNDNG-PRT2-AMT 1301 15 C 0438.01
112 ACTRL-TOT-CHARGES-AMT 1317 15 C 0439.00
113 ACTRL-PR-YR-CREDIT-BALANCE-AMT 1333 15 C 0440.00
114 ACTRL-EMPLR-CONTRIB-SCH-B-AMT 1349 15 C 0441.00
115 ACTRL-AMORTZ-CR-OUTSTD-BAL-AMT 1365 15 C 0442.00
116 ACTRL-AMORTZ-CREDITS-AMT 1381 15 C 0443.00
117 ACTRL-INT-APPLICABLE-AMT 1397 15 C 0444.00
118 ACTRL-ERISA-FFL-ACCR-LIAB-AMT 1413 15 C 0445.00
119 ACTRL-RPA97-OVRRIDE-CURR-AMT 1429 15 C 0447.00
120 ACTRL-FFL-CREDIT-OBRA-AMT 1445 15 C 0448.00
121 ACTRL-WAIVED-FNDNG-DEFN-AMT 1461 15 C 0450.00
122 ACTRL-OTHER-CREDITS-FFL-AMT 1477 15 C 0451.00
123 ACTRL-TOT-CREDITS-AMT 1493 15 C 0452.00
124 ACTRL-CREDIT-BAL-AMT 1509 15 C 0453.00
125 ACTRL-CURR-FNDNG-DEFN-AMT 1525 15 C 0454.00
126 ACTRL-FNDNG-CHRG-RECNCL-AMT 1541 15 C 0455.00
127 ACTRL-INT-CHRG-RECNCL-AMT 1557 15 C 0456.00
Page B-16

Element
#
128 ACTRL-RECNCL-OUTSTD-BAL-AMT 1573 15 C 0457.00

129 ACTRL-RECONCILIATION-AMT 1589 15 C 0458.00
130 ACTRL-TOT-RECONCILIATION-AMT 1605 15 C 0459.00
131 ACTRL-ACCUM-FNDNG-DEFN-AMT 1621 15 C 0460.00
ACTRL-CHG-ACTRL-ASSUMP-CURR-
132 1637 1 C 0461.00
IND
133 ACTRL-STOCK-PRCNT 1639 5 C 0461.20
134 ACTRL-DEBT-PRCNT 1645 5 C 0461.30
135 ACTRL-REAL-EST-PRCNT 1651 5 C 0461.40
136 ACTRL-OTH-ASSET-PRCNT 1657 5 C 0461.50
137 ACTRL-MACAULAY-DUR 1663 5 C 0461.60
138 ACTRL-GOVT-DEBT-PRCNT 1669 5 C 0461.70
139 ACTRL-INVST-GRADE-DEBT-PRCNT 1675 5 C 0461.80
140 ACTRL-HI-YLD-DEBT-PRCNT 1681 5 C 0461.90
141 ACTRL-GATEWAY-PRCNT 1687 4 C 0462.00
142 ACTRL-RPA94-CURR-LIAB-AMT 1692 15 C 0463.00
143 ACTRL-RQR-ADJ-VAL-ASSETS-AMT 1708 15 C 0464.00
ACTRL-RQR-FNDED-CURR-LIAB-
144 1724 4 C 0465.00
PRCNT
145 ACTRL-RQR-UNFND-CURR-LIAB-AMT 1729 15 C 0466.00
146 ACTRL-LIAB-ATTRIBUTE-AMT 1745 15 C 0467.00
147 ACTRL-OUTSTD-UNFND-LIAB-AMT 1761 15 C 0468.00
148 ACTRL-1ST-UNFND-NEW-LIAB-AMT 1777 15 C 0469.00
149 ACTRL-RQR-UNFND-NEW-LIAB-PRCNT 1793 4 C 0470.00
150 ACTRL-2ND-UNFND-NEW-LIAB-AMT 1798 15 C 0471.00
151 ACTRL-RQR-UNFND-OLD-LIAB-AMT 1814 15 C 0472.00
152 ACTRL-DEFICIT-REDUCT-AMT 1830 15 C 0473.00
153 ACTRL-FNDNG-ACCT-DEFICIT-AMT 1846 15 C 0474.00
154 ACTRL-BNFT-PD-UNPRED-AMT 1862 15 C 0475.00
ACTRL-RQR-UNFND-CURR-LIAB-
155 1878 4 C 0476.00
PRCNT
156 ACTRL-TOT-PREV-PRODUCT-AMT 1883 15 C 0478.00
157 ACTRL-1ST-AMORTZ-EVENT-LIAB-AMT 1899 15 C 0479.00
158 ACTRL-RPA94-ADDITIONAL-AMT 1915 15 C 0480.00
159 ACTRL-GREATEST-PREV-AMT 1931 15 C 0481.00
160 ACTRL-PRELIM-ADDNL-FNDNG-AMT 1947 15 C 0482.00
161 ACTRL-CONTRIB-CURR-LIAB-AMT 1963 15 C 0483.00
162 ACTRL-PRELIM-NEITHER-RULE-AMT 1979 15 C 0484.00
163 ACTRL-ADJ-ADDNL-FNDNG-PRCNT 1995 4 C 0489.00
164 ACTRL-ADJ-ADDNL-FNDNG-AMT 2000 15 C 0490.00
Page B-17

B.8 Schedule B Part 1 Record Layout

File Name: PDPEM.SCHEDBP1 Date: 6/5/2006
Element
#
001 DLN 0 14 N 2007.00

003 ACTRL-CONTRIB-DATE 36 8 C 0314.00 YYYYMMDD
004 ACTRL-CONTRIB-EMPLR-AMT 45 15 C 0315.00
005 ACTRL-CONTRIB-EMPLEE-AMT 61 15 C 0316.00
B.9 Schedule B Part 2 Record Layout
File Name: PDPEM.SCHEDBP2 Date: 6/5/2006
Element
#
001 DLN 0 14 N 2007.00

003 ACTRL-AMORTZ-BASE-CODE 36 1 C 0408.00
004 ACTRL-AMORTZ-INIT-BAL-AMT 38 15 C 0409.00
005 ACTRL-AMORTIZATION-AMT 54 15 C 0410.00
Page B-18

B.10 Schedule C Record Layout
File Name: PDPEM.SCHEDC Date: 6/5/2006
Element
#
001 DLN 0 14 N 2007.00

YYYYMMDD; Populate from
002 SCH-C-PLAN-YEAR-BEGIN-DATE 15 8 C 0519.00
5500
003 SCH-C-TAX-PRD 24 8 C 0520.00
5500
004 SCH-C-PN 33 3 C 0521.00 Populate from 5500
005 SCH-C-EIN 37 9 C 0522.00 Populate from 5500
B.11 Schedule C Part 1 Record Layout
File Name: PDPEM.SCHEDCP1 Date: 6/5/2006
Element
#
001 DLN 0 14 N 2007.00

003 PROVIDER-NAME 36 35 C 0524.00
004 PROVIDER-EIN 72 9 C 0525.00
005 PROVIDER-US-ADDRESS1 82 35 C 0525.01
006 PROVIDER-US-ADDRESS2 118 35 C 0525.02
007 PROVIDER-US-CITY 154 22 C 0525.03
008 PROVIDER-US-STATE 177 2 C 0525.04
009 PROVIDER-US-ZIP 180 12 C 0525.05
010 PROVIDER-FOREIGN-ADDRESS1 193 35 C 0525.06
011 PROVIDER-FOREIGN-ADDRESS2 229 35 C 0525.07
012 PROVIDER-FOREIGN-CITY 265 22 C 0525.08
PROVIDER-FOREIGN-PROV-
013 288 22 C 0525.09
STATE
014 PROVIDER-FOREIGN-CNTRY 311 2 C 0525.10
015 PROVIDER-FOREIGN-POSTAL-CD 314 22 C 0525.11
016 PROVIDER-PHONE-NUM 337 10 0525.20
017 PROVIDER-RELATION 348 25 C 0527.00
018 PROVIDER-TOTAL-AMT 374 15 C 0529.50
019 PROVIDER-AMT-EST-IND 390 1 C 0529.60
020 PROVIDER-EST-FORMULA-TEXT 392 105 0529.70
021 PROVIDER-OTHER-COMP-IND 498 1 0529.80
Page B-19

Element
#
001 DLN 0 14 N 2007.00

003 REC-SEQ-NUM1 36 20 N TBD by Contractor
004 PROVIDER-01-SRVC-CODE 57 2 C 0530.00
Element
#
001 DLN 0 14 N 2007.00

003 OTHER-COMP-NAME 36 35 C 0530.10
004 OTHER-COMP-EIN 72 9 C 0530.20
005 OTHER-COMP-PAID-AMT 82 15 C 0530.40
006 OTHER-COMP-AMT-EST-IND 98 1 C 0530.50
007 OTHER-COMP-EST-FORMULA-TEXT 100 105 C 0530.60
008 OTHER-COMP-EXPLAN-TEXT 206 105 C 0530.70
Element
#
001 DLN 0 14 N 2007.00

003 REC-SEQ-NUM1 36 20 N TBD by Contractor
004 OTHER-COMP-SRVC-CODE 57 2 C 0530.30
Page B-20

Element
#
001 DLN 0 14 N 2007.00

003 PROVIDER-FAIL-NAME 36 35 C 0530.71
004 PROVIDER-FAIL-EIN 72 9 C 0530.72
005 PROVIDER-FAIL-US-ADDRESS1 82 35 C 0530.73
006 PROVIDER-FAIL-US-ADDRESS2 118 35 C 0530.74
007 PROVIDER-FAIL-US-CITY 154 22 C 0530.75
008 PROVIDER-FAIL-US-STATE 177 2 C 0530.76
009 PROVIDER-FAIL-US-ZIP 180 12 C 0530.77
010 PROVIDER-FAIL-FOREIGN-ADDRESS1 193 35 C 0530.78
011 PROVIDER-FAIL-FOREIGN-ADDRESS2 229 35 C 0530.79
012 PROVIDER-FAIL-FOREIGN-CITY 265 22 C 0530.80
PROVIDER-FAIL-FOREIGN-PROV-
013 288 22 C 0530.81
STATE
014 PROVIDER-FAIL-FOREIGN-CNTRY 311 2 C 0530.82
015 PROVIDER-FAIL-FOREIGN-POSTAL-CD 314 22 C 0530.83
016 PROVIDER-FAIL-PHONE-NUM 337 10 C 0530.84
Page B-21


Element
#
001 DLN 0 14 N 2007.00

003 PROVIDER-TERM-NAME 36 35 C 0531.00
004 PROVIDER-TERM-EIN 72 9 C 0532.00
005 PROVIDER-TERM-POSITION 82 25 C 0533.00
006 PROVIDER-TERM-US-ADDRESS1 108 35 C 0534.01
007 PROVIDER-TERM-US-ADDRESS2 144 35 C 0534.02
008 PROVIDER-TERM-US-CITY 180 22 C 0535.01
009 PROVIDER-TERM-US-STATE 203 2 C 0536.01
010 PROVIDER-TERM-US-ZIP 206 12 C 0537.01
PROVIDER-TERM-FOREIGN-
011 219 35 C 0537.11
ADDRESS1
PROVIDER-TERM-FOREIGN-
012 255 35 C 0537.12
ADDRESS2
013 PROVIDER-TERM-FOREIGN-CITY 291 22 C 0537.13
PROVIDER-TERM-FOREIGN-PROV-
014 314 22 C 0537.14
STATE
015 PROVIDER-TERM-FOREIGN-CNTRY 337 2 C 0537.15
PROVIDER-TERM-FOREIGN-POSTAL-
016 340 22 C 0537.16
CD
017 PROVIDER-TERM-PHONE-NUM 363 10 C 0538.00
018 PROVIDER-TERM-TEXT 374 250 C 0539.00
Page B-22

B.17 Schedule D Record Layout
File Name: PDPEM.SCHEDD Date: 6/5/2006

Element
#
001 DLN 0 14 N 2007.00

YYYYMMDD, Populate from
002 SCH-D-PLAN-YEAR-BEGIN-DATE 15 8 C 0540.00
5500
003 SCH-D-TAX-PRD 24 8 C 0541.00
5500
004 SCH-D-PN 33 3 C 0542.00 Populate from 5500
005 SCH-D-EIN 37 9 C 0543.00 Populate from 5500
B.18 Schedule D Part 1 Record Layout
File Name: PDPEM.SCHEDDP1 Date: 6/5/2006
Element
#
001 DLN 0 14 N 2007.00

003 DFE-P1-ENTITY-NAME 36 35 C 0544.00
004 DFE-P1-SPONS-NAME 72 70 C 0545.00
005 DFE-P1-PLAN-EIN 143 9 C 0546.01
006 DFE-P1-PLAN-PN 153 3 C 0546.02
007 DFE-P1-ENTITY-CODE 157 1 C 0547.00
008 DFE-P1-PLAN-INT-EOY-AMT 159 15 C 0548.00
B.19 Schedule D Part 2 Record Layout
File Name: PDPEM.SCHEDDP2 Date: 6/5/2006
Element
#
001 DLN 0 14 N 2007.00

003 DFE-P2-PLAN-NAME 36 140 C 0549.00
004 DFE-P2-PLAN-SPONS-NAME 177 70 C 0550.00
005 DFE-P2-PLAN-EIN 248 9 C 0551.00
006 DFE-P2-PLAN-PN 257 3 C 0552.00
Page B-23

B.20 Schedule G Record Layout
File Name: PDPEM.SCHEDG Date: 6/5/2006
Element
#
001 DLN 0 14 N 2007.00

002 SCH-G-PLAN-YEAR-BEGIN-DATE 15 8 C 0626.00
5500
003 SCH-G-TAX-PRD 24 8 C 0627.00
5500
004 SCH-G-PN 33 3 C 0628.00 Populate from 5500
005 SCH-G-EIN 37 9 C 0629.00 Populate from 5500
B.21 Schedule G Part 1 Record Layout
File Name: PDPEM.SCHEDGP1 Date: 6/5/2006
Element
#
001 DLN 0 14 N 2007.00

003 LNS-DEFAULT-PII-IND 36 1 C 0630.00
004 LNS-DEFAULT-OBLIGOR-NAME 38 35 C 0631.00
005 LNS-DEFAULT-OBLIGOR-STR-ADDR 74 35 C 0632.00
006 LNS-DEFAULT-OBLIGOR-CITY 110 22 C 0633.00
007 LNS-DEFAULT-OBLIGOR-STATE 133 2 C 0634.00
008 LNS-DEFAULT-OBLIGOR-ZIP-CODE 136 9 C 0635.00
009 LNS-DEFAULT-ORIGINAL-AMT 146 15 C 0636.00
010 LNS-DEFAULT-PRNCPL-RCVD-AMT 162 15 C 0637.00
011 LNS-DEFAULT-INT-RCVD-AMT 178 15 C 0638.00
012 LNS-DEFAULT-UNPAID-BAL-AMT 194 15 C 0639.00
013 LNS-DEFAULT-DESCRIPTION-TXT 210 105 C 0640.00
014 LNS-DEFAULT-PRCPL-OVERDUE-AMT 316 15 C 0641.00
015 LNS-DEFAULT-INT-OVERDUE-AMT 332 15 C 0642.00
Page B-24

B.22 Schedule G Part 2 Record Layout
File Name: PDPEM.SCHEDGP2 Date: 6/5/2006
Element
#
001 DLN 0 14 N 2007.00

003 LEASES-DEFAULT-PII-IND 36 1 C 0643.00
004 LEASES-DEFAULT-LESSOR-NAME 38 35 C 0644.00
005 LEASES-DEFAULT-RELATION-TEXT 74 35 C 0645.00
006 LEASES-DEFAULT-TERMS-TEXT 110 105 C 0646.00
007 LEASES-DEFAULT-COST-AMT 216 15 C 0647.00
008 LEASES-DEFAULT-CURR-VALUE-AMT 232 15 C 0648.00
009 LEASES-DEFAULT-RENTL-RCPT-AMT 248 15 C 0649.00
010 LEASES-DEFAULT-EXPENSE-PD-AMT 264 15 C 0650.00
011 LEASES-DEFAULT-NET-RCPT-AMT 280 15 C 0651.00
012 LEASES-DEFAULT-ARREARS-AMT 296 15 C 0652.00
Page B-25

B.23 Schedule H Record Layout
File Name PDPEM.SCHEDH Date: 6/5/2006
Element
#
001 DLN 0 14 N 2007.00

002 SCH-H-PLAN-YEAR-BEGIN-DATE 15 8 C 0663.00
5500
003 SCH-H-TAX-PRD 24 8 C 0664.00
5500
004 SCH-H-PN 33 3 C 0665.00 Populate from 5500
005 SCH-H-EIN 37 9 C 0666.00 Populate from 5500
006 NON-INT-BEAR-CASH-BOY-AMT 47 15 C 0667.00
007 EMPLR-CONTRIB-BOY-AMT 63 15 C 0668.00
008 PARTCP-CONTRIB-BOY-AMT 79 15 C 0669.00
009 OTHER-RECEIVABLES-BOY-AMT 95 15 C 0670.00
010 INT-BEAR-CASH-BOY-AMT 111 15 C 0671.00
011 GOVT-SEC-BOY-AMT 127 15 C 0672.00
012 CORP-DEBT-PREFERRED-BOY-AMT 143 15 C 0673.00
013 CORP-DEBT-OTHER-BOY-AMT 159 15 C 0674.00
014 PREF-STOCK-BOY-AMT 175 15 C 0675.00
015 COMMON-STOCK-BOY-AMT 191 15 C 0676.00
016 JOINT-VENTURE-BOY-AMT 207 15 C 0677.00
017 REAL-ESTATE-BOY-AMT 223 15 C 0678.00
018 OTHER-LOANS-BOY-AMT 239 15 C 0679.00
019 PARTCP-LOANS-BOY-AMT 255 15 C 0680.00
020 INT-COMMON-TR-BOY-AMT 271 15 C 0681.00
021 INT-POOL-SEP-ACCT-BOY-AMT 287 15 C 0682.00
022 INT-MASTER-TR-BOY-AMT 303 15 C 0683.00
023 INT-103-12-INVST-BOY-AMT 319 15 C 0684.00
024 INT-REG-INVST-CO-BOY-AMT 335 15 C 0685.00
025 INS-CO-GEN-ACCT-BOY-AMT 351 15 C 0686.00
026 OTH-INVST-BOY-AMT 367 15 C 0687.00
027 EMPLR-SEC-BOY-AMT 383 15 C 0688.00
028 EMPLR-PROP-BOY-AMT 399 15 C 0689.00
029 BLDGS-USED-BOY-AMT 415 15 C 0690.00
030 TOT-ASSETS-BOY-AMT 431 15 C 0691.00
031 BNFTS-PAYABLE-BOY-AMT 447 15 C 0692.00
032 OPRTNG-PAYABLE-BOY-AMT 463 15 C 0693.00
033 ACQUIS-INDBT-BOY-AMT 479 15 C 0694.00
034 OTHER-LIAB-BOY-AMT 495 15 C 0695.00
035 TOT-LIABILITIES-BOY-AMT 511 15 C 0696.00
036 NET-ASSETS-BOY-AMT 527 15 C 0697.00
037 NON-INT-BEAR-CASH-EOY-AMT 543 15 C 0698.00
038 EMPLR-CONTRIB-EOY-AMT 559 15 C 0699.00
039 PARTCP-CONTRIB-EOY-AMT 575 15 C 0700.00
040 OTHER-RECEIVABLES-EOY-AMT 591 15 C 0701.00
041 INT-BEAR-CASH-EOY-AMT 607 15 C 0702.00
Page B-26

Element
#
042 GOVT-SEC-EOY-AMT 623 15 C 0703.00

043 CORP-DEBT-PREFERRED-EOY-AMT 639 15 C 0704.00
044 CORP-DEBT-OTHER-EOY-AMT 655 15 C 0705.00
045 PREF-STOCK-EOY-AMT 671 15 C 0706.00
046 COMMON-STOCK-EOY-AMT 687 15 C 0707.00
047 JOINT-VENTURE-EOY-AMT 703 15 C 0708.00
048 REAL-ESTATE-EOY-AMT 719 15 C 0709.00
049 OTHER-LOANS-EOY-AMT 735 15 C 0710.00
050 PARTCP-LOANS-EOY-AMT 751 15 C 0711.00
051 INT-COMMON-TR-EOY-AMT 767 15 C 0712.00
052 INT-POOL-SEP-ACCT-EOY-AMT 783 15 C 0713.00
053 INT-MASTER-TR-EOY-AMT 799 15 C 0714.00
054 INT-103-12-INVST-EOY-AMT 815 15 C 0715.00
055 INT-REG-INVST-CO-EOY-AMT 831 15 C 0716.00
056 INS-CO-GEN-ACCT-EOY-AMT 847 15 C 0717.00
057 OTH-INVST-EOY-AMT 863 15 C 0718.00
058 EMPLR-SEC-EOY-AMT 879 15 C 0719.00
059 EMPLR-PROP-EOY-AMT 895 15 C 0720.00
060 BLDGS-USED-EOY-AMT 911 15 C 0721.00
061 TOT-ASSETS-EOY-AMT 927 15 C 0722.00
062 BNFTS-PAYABLE-EOY-AMT 943 15 C 0723.00
063 OPRTNG-PAYABLE-EOY-AMT 959 15 C 0724.00
064 ACQUIS-INDBT-EOY-AMT 975 15 C 0725.00
065 OTHER-LIAB-EOY-AMT 991 15 C 0726.00
066 TOT-LIABILITIES-EOY-AMT 1007 15 C 0727.00
067 NET-ASSETS-EOY-AMT 1023 15 C 0728.00
068 EMPLR-CONTRIB-INCOME-AMT 1039 15 C 0729.00
069 PARTICIPANT-CONTRIB-AMT 1055 15 C 0730.00
070 OTH-CONTRIB-RCVD-AMT 1071 15 C 0731.00
071 NON-CASH-CONTRIB-BS-AMT 1087 15 C 0732.00
072 TOT-CONTRIB-AMT 1103 15 C 0733.00
073 INT-BEAR-CASH-AMT 1119 15 C 0734.00
074 INT-ON-GOVT-SEC-AMT 1135 15 C 0735.00
075 INT-ON-CORP-DEBT-AMT 1151 15 C 0736.00
076 INT-ON-OTH-LOANS-AMT 1167 15 C 0738.00
077 INT-ON-PARTCP-LOANS-AMT 1183 15 C 0739.00
078 INT-ON-OTH-INVST-AMT 1199 15 C 0740.00
079 TOTAL-INTEREST-AMT 1215 15 C 0741.00
080 DIVND-PREF-STOCK-AMT 1231 15 C 0742.00
081 DIVND-COMMON-STOCK-AMT 1247 15 C 0743.00
082 TOTAL-DIVIDENDS-AMT 1263 15 C 0744.00
083 TOTAL-RENTS-AMT 1279 15 C 0745.00
084 AGGREGATE-PROCEEDS-AMT 1295 15 C 0746.00
085 AGGREGATE-COSTS-AMT 1311 15 C 0747.00
086 TOT-GAIN-LOSS-SALE-AST-AMT 1327 15 C 0748.00
Page B-27

Element
#
087 UNREALZD-APPRCTN-RE-AMT 1343 15 C 0749.00

088 UNREALZD-APPRCTN-OTH-AMT 1359 15 C 0750.00
089 TOT-UNREALZD-APPRCTN-AMT 1375 15 C 0751.00
090 GAIN-LOSS-COM-TRUST-AMT 1391 15 C 0752.00
091 GAIN-LOSS-POOL-SEP-AMT 1407 15 C 0753.00
092 GAIN-LOSS-MASTER-TR-AMT 1423 15 C 0754.00
093 GAIN-LOSS-103-12-INVST-AMT 1439 15 C 0755.00
094 GAIN-LOSS-REG-INVST-AMT 1455 15 C 0756.00
095 OTHER-INCOME-AMT 1471 15 C 0757.00
096 TOT-INCOME-AMT 1487 15 C 0758.00
097 DISTRIB-DRT-PARTCP-AMT 1503 15 C 0759.00
098 INS-CARRIER-BNFTS-AMT 1519 15 C 0760.00
099 OTH-BNFT-PAYMENT-AMT 1535 15 C 0761.00
100 TOT-DISTRIB-BNFT-AMT 1551 15 C 0762.00
101 TOT-CORRECTIVE-DISTRIB-AMT 1567 15 C 0763.00
TOT-DEEMED-DISTRIB-PARTCP-LNS-
102 1583 15 C 0764.00
AMT
103 TOT-INT-EXPENSE-AMT 1599 15 C 0765.00
104 PROFESSIONAL-FEES-AMT 1615 15 C 0766.00
105 CONTRACT-ADMIN-FEES-AMT 1631 15 C 0767.00
106 INVST-MGMT-FEES-AMT 1647 15 C 0768.00
107 OTHER-ADMIN-FEES-AMT 1663 15 C 0769.00
108 TOT-ADMIN-EXPENSES-AMT 1679 15 C 0770.00
109 TOT-EXPENSES-AMT 1695 15 C 0771.00
110 NET-INCOME-AMT 1711 15 C 0772.00
111 TOT-TRANSFERS-TO-AMT 1727 15 C 0773.00
112 TOT-TRANSFERS-FROM-AMT 1743 15 C 0774.00
113 ACCTNT-OPINION-TYPE-IND 1759 1 C 0775.00
114 ACCT-OPIN-NOT-ON-FILE-IND 1761 1 C
0775.04
115 ACCT-PERFORMED-LTD-AUDIT-IND 1763 1 C
0775.01
116 ACCOUNTANT-FIRM-NAME 1765 35 C
0775.02
117 ACCOUNTANT-FIRM-EIN 1801 9 C
0775.03
118 FAIL-TRANSMIT-CONTRIB-IND 1811 1 C 0780.00
119 FAIL-TRANSMIT-CONTRIB-AMT 1813 15 C 0781.00
120 LOANS-IN-DEFAULT-IND 1829 1 C 0782.00
121 LOANS-IN-DEFAULT-AMT 1831 15 C 0783.00
122 LEASES-IN-DEFAULT-IND 1847 1 C 0784.00
123 LEASES-IN-DEFAULT-AMT 1849 15 C 0785.00
124 PARTY-IN-INT-NOT-RPTD-IND 1865 1 C 0786.00
125 PARTY-IN-INT-NOT-RPTD-AMT 1867 15 C 0787.00
126 PLAN-INS-FDLTY-BOND-IND 1883 1 C 0788.00
127 PLAN-INS-FDLTY-BOND-AMT 1885 15 C 0789.00
128 LOSS-DISCV-DUR-YEAR-IND 1901 1 C 0790.00
129 LOSS-DISCV-DUR-YEAR-AMT 1903 15 C 0791.00
Page B-28

Element
#
130 ASSET-UNDETERM-VAL-IND 1919 1 C 0792.00

131 ASSET-UNDETERM-VAL-AMT 1921 15 C 0793.00
132 NON-CASH-CONTRIB-IND 1937 1 C 0794.00
133 NON-CASH-CONTRIB-AMT 1939 15 C 0795.00
134 AST-HELD-INVST-IND 1955 1 C 0796.00
135 FIVE-PRCNT-TRANS-IND 1957 1 C 0797.00
136 ALL-PLAN-AST-DISTRIB-IND 1959 1 C 0798.00
137 FAIL-PROVIDE-BENEFIT-DUE-IND 1961 1 C 0798.10
138 FAIL-PROVIDE-BENEFIT-DUE-AMT 1963 15 C 0798.15
139 PLAN-BLACKOUT-PERIOD-IND 1979 1 C 0798.20
140 COMPLY-BLACKOUT-NOTICE-IND 1981 1 C 0798.30
141 RES-TERM-PLAN-ADPT-IND 1983 1 C 0799.00
142 RES-TERM-PLAN-ADPT-AMT 1985 15 C 0800.00
B.24 Schedule H Part 1 Record Layout
File Name PDPEM.SCHEDHP1 Date: 6/5/2006
Element
#
001 DLN 0 14 N 2007.00

003 PLAN-TRANSFER-NAME 36 140 C 0801.00
004 PLAN-TRANSFER-EIN 177 9 C 0802.00
005 PLAN-TRANSFER-PN 187 3 C 0803.00
Page B-29

B.25 Schedule I Record Layout
File Name: PDPEM.SCHEDI Date: 6/5/2006
Element
#
001 DLN 0 14 N 2007.00
002 SCH-I-PLAN-YEAR-BEGIN-DATE 15 8 C 0813.00
5500
003 SCH-I-TAX-PRD 24 8 C 0814.00
5500
004 SCH-I-PLAN-NUM 33 3 C 0815.00 Populate from 5500
005 SCH-I-EIN 37 9 C 0816.00 Populate from 5500
006 SMALL-TOT-ASSETS-BOY-AMT 47 15 C 0817.00
007 SMALL-TOT-LIABILITIES-BOY-AMT 63 15 C 0818.00
008 SMALL-NET-ASSETS-BOY-AMT 79 15 C 0819.00
009 SMALL-TOT-ASSETS-EOY-AMT 95 15 C 0820.00
010 SMALL-TOT-LIABILITIES-EOY-AMT 111 15 C 0821.00
011 SMALL-NET-ASSETS-EOY-AMT 127 15 C 0822.00
012 SMALL-EMPLR-CONTRIB-INCOME-AMT 143 15 C 0823.00
013 SMALL-PARTICIPANT-CONTRIB-AMT 159 15 C 0824.00
014 SMALL-OTH-CONTRIB-RCVD-AMT 175 15 C 0825.00
015 SMALL-NON-CASH-CONTRIB-BS-AMT 191 15 C 0826.00
016 SMALL-OTHER-INCOME-AMT 207 15 C 0827.00
017 SMALL-TOT-INCOME-AMT 223 15 C 0828.00
018 SMALL-TOT-DISTRIB-BNFT-AMT 239 15 C 0829.00
019 SMALL-CORRECTIVE-DISTRIB-AMT 255 15 C 0830.00
SMALL-DEEMED-DSTRB-PARTCP-LN-
020 271 15 C 0831.00
AMT
021 SMALL-ADMIN-SRVC-PROVIDERS-AMT 287 15
022 SMALL-OTH-EXPENSES-AMT 303 15 C 0832.00
023 SMALL-TOT-EXPENSES-AMT 319 15 C 0833.00
024 SMALL-NET-INCOME-AMT 335 15 C 0834.00
025 SMALL-TOT-PLAN-TRANSFERS-AMT 351 15 C 0835.00
026 SMALL-JOINT-VENTURE-EOY-IND 367 1 C 0836.00
027 SMALL-JOINT-VENTURE-EOY-AMT 369 15 C 0837.00
028 SMALL-EMPLR-PROP-EOY-IND 385 1 C 0838.00
029 SMALL-EMPLR-PROP-EOY-AMT 387 15 C 0839.00
030 SMALL-INVST-REAL-ESTATE-EOY-IND 403 1 C 0840.00
031 SMALL-INVST-REAL-ESTATE-EOY-AMT 405 15 C 0841.00
032 SMALL-EMPLR-SEC-EOY-IND 421 1 C 0842.00
033 SMALL-EMPLR-SEC-EOY-AMT 423 15 C 0843.00
034 SMALL-MORTG-PARTCP-EOY-IND 439 1 C 0844.00
035 SMALL-MORTG-PARTCP-EOY-AMT 441 15 C 0845.00
036 SMALL-OTH-LNS-PARTCP-EOY-IND 457 1 C 0846.00
037 SMALL-OTH-LNS-PARTCP-EOY-AMT 459 15 C 0847.00
038 SMALL-PERSONAL-PROP-EOY-IND 475 1 C 0848.00
039 SMALL-PERSONAL-PROP-EOY-AMT 477 15 C 0849.00
040 SMALL-FAIL-TRANSMIT-CONTRIB-IND 493 1 C 0850.00
041 SMALL-FAIL-TRANSMIT-CONTRIB-AMT 495 15 C 0851.00
Page B-30

File Name: PDPEM.SCHEDI Date: 6/5/2006
Element
#
042 SMALL-LOANS-IN-DEFAULT-IND 511 1 C 0852.00
043 SMALL-LOANS-IN-DEFAULT-AMT 513 15 C 0853.00
044 SMALL-LEASES-IN-DEFAULT-IND 529 1 C 0854.00
045 SMALL-LEASES-IN-DEFAULT-AMT 531 15 C 0855.00
046 SMALL-PARTY-IN-INT-NOT-RPTD-IND 547 1 C 0856.00
047 SMALL-PARTY-IN-INT-NOT-RPTD-AMT 549 15 C 0857.00
048 SMALL-PLAN-INS-FDLTY-BOND-IND 565 1 C 0858.00
049 SMALL-PLAN-INS-FDLTY-BOND-AMT 567 15 C 0859.00
050 SMALL-LOSS-DISCV-DUR-YEAR-IND 583 1 C 0860.00
051 SMALL-LOSS-DISCV-DUR-YEAR-AMT 585 15 C 0861.00
052 SMALL-ASSET-UNDETERM-VAL-IND 601 1 C 0862.00
053 SMALL-ASSET-UNDETERM-VAL-AMT 603 15 C 0863.00
054 SMALL-NON-CASH-CONTRIB-IND 619 1 C 0864.00
055 SMALL-NON-CASH-CONTRIB-AMT 621 15 C 0865.00
056 SMALL-20-PRCNT-SNGL-INVST-IND 637 1 C 0866.00
057 SMALL-20-PRCNT-SNGL-INVST-AMT 639 15 C 0867.00
058 SMALL-ALL-PLAN-AST-DISTRIB-IND 655 1 C 0868.00
059 WAIVER-ANNUAL-IQPA-REPORT 657 1 C 0868.01
SMALL-FAIL-PROVIDE-BENEFIT-DUE-
060 659 1 C 0868.10
IND
SMALL-FAIL-PROVIDE-BENEFIT-DUE-
061 661 15 C 0868.15
AMT
062 SMALL-PLAN-BLACKOUT-PERIOD-IND 677 1 C 0868.20
SMALL-COMPLY-BLACKOUT-NOTICE-
063 679 1 C 0868.30
IND
064 SMALL-RES-TERM-PLAN-ADPT-IND 681 1 C 0869.00
065 SMALL-RES-TERM-PLAN-ADPT-AMT 683 15 C 0870.00
A.26 Schedule I Part 1 Record Layout
File Name: PDPEM.SCHEDIP1 Date: 6/5/2006
Element
#
001 DLN 0 14 N 2007.00

003 SMALL-PLAN-TRANSFER-NAME 36 140 C 0871.00
004 SMALL-PLAN-TRANSFER-EIN 177 9 C 0872.00
005 SMALL-PLAN-TRANSFER-PN 187 3 C 0873.00
Page B-31

B.27 Schedule R Record Layout
File Name: PDPEM.SCHEDR Date: 6/5/2006
Element
#
001 DLN 0 14 N
002 SCH-R-PLAN-YEAR-BEGIN-DATE 15 8 C 0898.00
5500
003 SCH-R-TAX-PRD 24 8 C 0899.00
5500
004 SCH-R-PN 33 3 C 0900.00 Populate from 5500
005 SCH-R-EIN 37 9 C 0901.00 Populate from 5500
006 PEN-VALUE-DSTRB-PD-PRPTY-AMT 47 15 C 0902.00
007 PEN-PAYOR-01-EIN 63 9 C 0903.00
008 PEN-PAYOR-02-EIN 73 9 C 0904.00
009 PEN-BNFT-DISTRIB-SNGL-SUM-CNT 83 8 C 0905.00
010 PEN-ELEC-SATISFY-CODE-412-IND 92 1 C 0906.00
011 PEN-FNDNG-WVRS-DATE 94 8 C 0907.00 YYYYMMDD
012 PEN-EMPLR-CONTRIB-RQR-AMT 103 15 C 0908.00
013 PEN-EMPLR-CONTRIB-PAID-AMT 119 15 C 0909.00
014 PEN-FUNDING-DEFICIENCY-AMT 135 15 C 0910.00
015 PEN-FUNDING-DEADLINE-IND 151 1 C 0910.50
016 PEN-CHG-FNDNG-METHOD-IND 153 1 C 0911.00
017 PEN-AMDMT-INCR-VAL-BNFT-IND 155 2 C 0913.00
018 PEN-SEC-REPAY-LOAN-IND 158 1 C 0950.00
019 PEN-SEC-REPAY-LOAN-TEXT 160 250 C 0951.00
020 ESOP-PREF-STOCK-IND 411 1 C 0952.00
021 ESOP-PREF-CNVRT-TEXT 413 250 C 0953.00
022 ESOP-BACK-TO-BACK-IND 664 1 C 0954.00
023 ESOP-STOCK-NOT-TRADABLE-IND 666 1 C 0955.00
024 CONTRIB-EMPLR-NAME 668 70 C 0956.00
025 CONTRIB-EMPLR-EIN 739 9 C 0957.00
026 CONTRIB-EMPLR-AMT 749 15 C 0958.00
027 CONTRIB-EMPLR-RATE 765 4 C 0959.00
028 CONTRIB-EMPLR-BASE-CD 770 1 C 0960.00
029 CONTRIB-EMPLR-OTH-BASE-TEXT 772 25 C 0960.50
030 CONTRIB-EMPLR-CBA-EXP-DATE 798 8 C 0961.00
Page B-32

B.28 Schedule R Part 1 Record Layout
File Name: PDPEM.SCHEDRP1 Date: 6/5/2006
Element
#
001 DLN 0 14 N 2007.00

003 CONTRIB-EMPLR-NAME 36 70 C 0956.00
004 CONTRIB-EMPLR-EIN 107 9 C 0957.00
005 CONTRIB-EMPLR-AMT 117 15 C 0958.00
006 CONTRIB-EMPLR-RATE 133 4 C 0959.00
007 CONTRIB-EMPLR-BASE-CD 138 1 C 0960.00
008 CONTRIB-EMPLR-OTH-BASE-TEXT 140 25 C 0960.50
009 CONTRIB-EMPLR-CBA-EXP-DATE 166 8 C 0961.00
B.29 Tracking Record Layout
File Name: PDPEM.TRACKING Date: 6/5/2006
Element
#
001 DLN 0 14 N
002 TBD
Page B-33

B.30 Control Record Layout
File Name: 260-xx-03-001 Date: 6/5/2006

Record Title: EFAST2 Control Record
Element Name Dec Length Type Remarks *
DATA-SET-NAME 0 44 C Name of Data File

FILLER 44 1 C
Total record count (Should =
RECORD-COUNT 12 C sum of four counts shown
45 below)
FILLER 57 1 C
AGENCY-NUMBER 58 3 C Blank
FILLER 61 1 C
AGENCY-NAME 62 44 C Vendor name
FILLER 106 1 C
AGENCY-ADDRESS 107 44 C Address + City, State, Zip
FILLER 151 1 C
O (Original), B (Backup), R
TYPE-OF-DATA 1 C
152 (Replacement), or T (Test)
FILLER 153 1 C
CREATION-DATE 154 8 C YYYYMMDD
FILLER 162 1 C
5500-COUNT 163 12 C Unsigned
FILLER 175 1 C
5500SF-COUNT 176 12 C Unsigned
FILLER 188 1 C
SCHEDULES-COUNT 189 12 C Unsigned
FILLER 201 1 C
TRANSMISSION-DATE 202 8 C YYYYMMDD
FILLER 210 33 C
Page B-34

Page B-35
Attachment F, Page 1 of 10
EFAST2 RFP
Attachment F
Sample Edit Test Mask – Stable List

Smaple Edit Test Mask/Status List
Last
Test
Test Severity Mask Stable Updated Test Explanation
Agency
DOL069RP20266
Fail when Line 9c(1), 9c(2), or 9j of Schedule B is greater than zero and the Amortization Base Schedule
B - 600 Accept/Flag No No 6/22/2006 PBGC
(Attachements/SchBFndgStndAccntBases) is not attached.
Fail when Schedule B is attached and the Actuarial Valuation does not consist of the Summary of Plan
B - 601 Accept/Flag No No 6/22/2006 PBGC Provisions(Attachments/PlanProvisions), and the Summary of Actuarial Methods and Assumptions
(attachments/ActrlAssmptnMthds).
B - 602 Reject No No 6/22/2006 PBGC Fail when Schedule B, Line Item 2b(4)(2) is not equal to the sum of Line Items 2b(1)(2), plus 2b(2)(2), plus 2b(3)(2).
B - 603 Reject No No 6/22/2006 PBGC Fail when Schedule B, Line Item 2b(4)(3) is not equal to the sum of Line Items 2b(1)(3), plus 2b(2)(3), plus 2b(3)(3).
B - 604 Reject No No 6/22/2006 PBGC Fail when Schedule B, Line Item 2b(4)(3) is less than Line Item 2b(4)(2).
Fail when Schedule B, line Item 9g is not equal to the sum of Line Items 9a, plus 9b, plus 9c(1)-AMOUNT, plus 9c(2) -
B - 605 Reject No No 6/22/2006 PBGC
AMOUNT, plus 9d, plus 9e, plus 9f when Schedule B, item 8b is blank.
Fail when Schedule B, line Item 9g is not equal to the sum of Line Items 9a, plus 9b, plus 9c(1)-AMOUNT, plus 9c(2) -
B - 605SF Reject No No 6/22/2006 PBGC
AMOUNT, plus 9d, plus 9e, plus 9f when Schedule B, item 8b is blank.
Fail when Schedule B, Line Item 9n is not equal to the sum of Line Items 9h, plus 9i, plus 9j-AMOUNT, plus 9k, plus 9l(3),
B - 606 Reject No No 6/22/2006 PBGC
plus 9m(1), plus 9m(2).
B-607 Reject No No 6/22/2006 PBGC Type of plan on Line E of Schedule B does not agree with the plan entity reported on line A of the Form 5500.
B-607SF Reject No No 6/22/2006 PBGC Type of plan on Line E of Schedule B does not agree with the plan entity reported on line A of the Form 5500-SF.
The total employer contributions for the year indicated in Item 3 of Schedule B is not equal to the amount reported in Item 9i of
B-608 Reject No No 6/22/2006 PBGC
Schedule B.
B-611 Reject No No 6/22/2006 PBGC Fail when Schedule B, Line Item 2b (1) (3) is less than Line Item 2b (1) (2).
B-614 Reject No No 6/22/2006 PBGC Reject when the value provided in Schedule B Line 3b-Total is not equal to the sum of all Schedule B line 3b values.
B-615 Reject No No 6/22/2006 PBGC Reject when the value provided in Schedule B Line 3c-Total is not equal to the sum of all Schedule B line 3c values.
The outstanding portion of amortization charges not related to funding waivers on Schedule B item 9c(1)-Amount cannot be
less than that amount amortized during the plan year on Schedule B item 9c(1)- Balance.
The outstanding portion of funding waivers on Schedule B item 9c(2)-Amount cannot be less than that amount amortized
during the plan year on Schedule B item 9c(2)- Balance.
The outstanding portion of amortization credits on Schedule B item 9j-Amount cannot be less than that amount amortized on
Line 9j-Balance.
B-619 Reject No No 6/22/2006 PBGC Fail when Line 2b(1)(2) of Schedule B contains a value and Line 2b (1) (1) is blank or zero.
B-620 Reject No No 6/22/2006 PBGC Fail when Line 2b(2)(3) of Schedule B contains a value and Line 2b (2) (1) is blank or zero.
B-621 Reject No No 6/22/2006 PBGC Fail when Line 2b of Schedule B contains a value and Line 2b(3)(1) is blank or zero.
B-622 Accept/Flag No No 6/22/2006 PBGC Fail when Line 1a of Schedule B equals Plan Year Begin on Schedule B and Line 1b (1) does not equal Line 2a.
B-623 Accept/Flag No No 6/22/2006 PBGC Fail when Line 1a of Schedule B equals Plan Year Begin on Schedule B and Line 1d (2) (a) does not equal Line 2b (4) (3).
B-624 Accept/Flag No No 6/22/2006 PBGC Fail when Line 6b on Schedule B is not between 50 and 72.
B-625 Reject No No 6/22/2006 PBGC Fail when Line 9g of Schedule B does not equal Line 9n and both Lines 9o and 9p are greater than or equal to zero.
Fail when Line 9d of Schedule B contains a value greater value than zero and Lines 9a, 9b, 9c(1), and 9c (2) are all less than or
equal to zero.
B-627 Reject No No 6/22/2006 PBGC Fail when Line 9k of Schedule B contains a value greater than zero and Lines 9h, 9i and 9j are all less than or equal to zero.
Fail when the Submission Date is greater than the original due date , plus 10 days, unless an Extension, DFVC or special
I - 101 Accept/Flag No No 6/22/2006 IRS
extension statement is attached or the filing is an amended filing.
Fail when Line A of Part I of 5500 contains "2" or "3" and Line 8a contains "1x" and Line 5 of Part II of 5500 is 101 or more
or Schedule B Line Item F is blank and Part II of Schedule B is not completed.
Fail when Line A of Part I of 5500-SF contains '1' or '2' and Line 9a contains "1x" and Line 5a of Part II of 5500-SF is 101 or
I - 102SF Accept/Flag No No 6/22/2006 IRS
more or Schedule B Line Item F is blank and Part II of Schedule B is not completed.
I - 104 Reject / Stop No No 6/22/2006 IRS The Plan Sponsor or DFE Signature must be present unless the Administrator signature present.
I - 104SF Reject / Stop No No 6/22/2006 IRS The Plan Sponsor Signature must be present unless the Administrator signature is present.
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DOL069RP20266
Schedule B is not attached when Pension benefit code contains 1x (defined benefit), and either Line 9a(2) of Part II of 5500 is
I - 107 Accept/Flag No No 6/22/2006 IRS not checked, or Line 9a(2) is checked and at least one of Lines 9a(1), 9a(3), 9a(4), are also checked, and Line 5a on Schedule
H/I is not yes .
I - 114 Reject No No 6/22/2006 IRS Fail when Schedule B EIN does not match Plan Sponsor EIN in Form 5500 Line 2(b).
I - 114SF Reject No No 6/22/2006 IRS Fail when Schedule B EIN does not match Plan Sponsor EIN in Form 5500-SF Line 2(b).
I - 115 Reject No No 6/22/2006 IRS Fail when Actuary signature (Name), Firm Name, and Signature Date provided on Schedule B.
I - 116 Reject No No 6/22/2006 IRS Fail when Schedule B Enrollment number is missing or out of date.
Fail when Schedule B is attached and Line 4a of Schedule B is blank and Line A(1) of Part I of 5500 (Multiemployer plan) is
not checked and Form 5500 Line B(1) (Initial Filing Indicator) is not checked.
Fail when schedule B is attached and Line 4a of Schedule B is blank and Line A(1) (Single Employer Plan) or Line A(2)
I - 117SF Accept/Flag No No 6/22/2006 IRS
(Multiple Employer Plan) of Part I of 5500-SF is checked and 5500-SF Line B (Initial Filing Indicator) is not checked.
I - 118 Accept/Flag No No 6/22/2006 IRS Fail when Line 5 of Schedule B contains "A" or "E" and Lines 1c(2)(a), and 1c(2)(b), and 1c(2)(c) of Schedule B are all blank.
I - 119 Reject Yes Yes 6/22/2006 IRS Fail when Schedule B Line 5(i) is yes, 5(j) is no, and 5(k) is blank.
I - 120 Reject No No 6/22/2006 IRS Fail when Line 8(c) of Schedule B is "yes" and the Schedule of Active Participant Data is not attached.
I - 121 Reject No No 6/22/2006 IRS Fail when Line 10 of Schedule B is blank and Line 9(p) of Schedule B is greater than zero.
I - 122 Reject No No 6/22/2006 IRS Fail when not blank and there is no Schedule B.
Fail when Lines 6(a) and 6 (b) of Part II of Schedule R is blank, Line 8(a) of Part II of 5500 is checked, and plan characteristic
I - 123 Reject No No 6/22/2006 IRS code(s) contains "2B," or "2C" unless the plan is frozen (plan characteristic code contains "1l") or terminated (Line 5a of Part
IV of Schedule H or Line 5a of Part II of Schedule I is yes ).
I - 125 Reject No No 6/22/2006 IRS Fail when Line 6(c) of Schedule R does not equal Line 6(a) minus 6(b) of Schedule R.
I - 126 Reject No No 6/22/2006 IRS Fail when Line 5(j) of Schedule B is yes and Line 8 of Schedule R is not checked "yes" or "not applicable."
J - 501 Accept/Flag No No 6/22/2006 DOL/IRS Fail when EIN and PN of Part II of 5500 equals the EIN and PN on Part IV of the Schedule H or Part II of the Schedule I.
J - 501SF Accept/Flag No No 6/22/2006 DOL/IRS Fail when EIN and PN of Part II of Form 5500-SF equals the EIN and PN of Part VII of the Form 5500-SF.
J - 502 Accept/Flag No No 6/22/2006 DOL/IRS The Business Code cannot be blank and must be valid.
J - 502SF Accept/Flag No No 6/22/2006 DOL/IRS The Business Code cannot be blank and must be valid.
J - 503 Reject No No 6/22/2006 DOL/IRS If the Plan Number is greater than 500, then pension benefit codes must be blank.
J - 503SF Reject No No 6/22/2006 DOL/IRS If the Plan Number is greater than 500, then pension benefit codes must be blank.
J - 504 Reject No No 6/22/2006 DOL/IRS The plan's Funding Arrangement must be indicated .
J - 505 Reject No No 6/22/2006 DOL/IRS A code must be present and valid.
J - 509 Reject/Stop No No 6/22/2006 DOL/IRS Fail when Lines 8a and 8b of Part II of 5500 are all blank.
J - 509SF Reject/Stop No No 6/22/2006 DOL/IRS Fail when Lines 9a and 9b of Part II of 5500-SF are all blank.
If BOY Pooled-Separate Account assets or EOY Pooled-Separate Account assets are present [Schedule H], then Schedule(s) A
P - 200 Accept/Flag No No 6/22/2006 DOL
must be attached.
If BOY Value of Funds Held in Insurance Company or EOY Value of Funds Held in Insurance Company are present [Schedule
P - 201 Reject No No 6/22/2006 DOL
H], then Schedule(s) A must be attached.
No Schedule D provided when DFE investments (BOY and EOY) or DFE income is reported on Schedule H or Part I, Line A
on Form 5500 contains an DFE code.
If the Accountant's Opinion is not attached, then beginning of year (BOY) and end of year (EOY) total assets (Schedule
P - 204 Reject No No 6/22/2006 DOL H/Lines 1f(a) and (b)), liabilities (Schedule H/Lines 1k(a) and box(es) (Schedule H/Line 3a(1) - (4) cannot be checked unless
the Accountant Opinion exemption box(es) (Schedule H/Line 3d(1) or (2)) is checked.
P - 205 Accept/Flag No No 6/22/2006 DOL If the accountant's opinion is not attached, then Line 3d(1) or (2) on Schedule H must be checked .
P - 209 Reject No No 6/22/2006 DOL Plan Year End cannot be earlier than Plan Year Begin and the difference cannot exceed 371 days.
P - 209SF Reject No No 6/22/2006 DOL Plan Year End cannot be earlier than Plan Year Begin and the difference cannot exceed 371 days.
P - 210 Reject No No 6/22/2006 DOL The Entity Type must be checked.
P - 210SF Reject No No 6/22/2006 DOL The Entity Type must be checked.
P - 211A Reject No No 6/22/2006 DOL Box A(4) on Form 5500 was checked, however, type of DFE was blank or invalid.
P - 211B Reject No No 6/22/2006 DOL A DFE code was entered, but Box A(4) on Form 5500 was not checked.
If (5500) Line A(4) indicates an entry, then BOY Total Assets (Schedule H) or EOY Total Assets (Schedule H) or Total
Income (Schedule H) must indicate an amount.
P - 212A Reject No No 6/22/2006 DOL If (5500) Line A(4) indicates an entry, a Schedule H must be attached.
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DOL069RP20266
P - 212B Reject No No 6/22/2006 DOL if (5500) Line A(4) indicates an entry, a Schedule D must be attached.
P - 214 Reject No No 6/22/2006 DOL Accountant's Opinion must be attached when Form 5500 Line A(4) equals "E" (103-12IE) or "G" (GIA).
P - 215 Accept/Flag No No 6/22/2006 DOL Fail when the Final Return Box is checked, but "termination criteria" (BypassT) not met.
P - 215SF Accept/Flag No No 6/22/2006 DOL Fail when the Final Return Box is checked, but "termination criteria" (BypassT) not met.
P - 216 Reject No No 6/22/2006 DOL If Extension Box D on Part I of the Form 5500 is checked, then an extension or DFVC statement must be attached.
If Extension Box C on Part I of the Form 5500-SF is checked, then an extension, DFVC statement, or special extension
P - 216SF Reject No No 6/22/2006 DOL
statement must be attached.
P - 217 Reject No No 6/22/2006 DOL If the Plan Number is less than 501, then the appropriate plan characteristic code(s) must be indicated.
P - 217SF Reject No No 6/22/2006 DOL If the Plan Number is less than 501, then the appropriate plan characteristic code(s) must be indicated.
P - 219 Reject No No 6/22/2006 DOL Effective Date cannot be blank .
P - 219SF Reject No No 6/22/2006 DOL Effective Date cannot be blank .
P - 221 Reject No No 6/22/2006 DOL Administrator Name must be present.
P - 221SF Reject No No 6/22/2006 DOL Administrator Name must be present.
P - 226 Reject No No 6/22/2006 DOL Administrator EIN must be present.
P - 226SF Reject No No 6/22/2006 DOL Administrator EIN must be present.
P - 227 Reject/Stop No No 6/22/2006 DOL The Plan Administrator's USERID and PIN must be present and valid.
P - 227SF Reject/Stop No No 6/22/2006 DOL The Plan Administrator's USERID and PIN must be present and valid.
P - 230 Reject No No 6/22/2006 DOL Fail when the number of participants at the beginning of the plan year exceeds 120 and Schedule H is not attached.
P - 230SF Reject/Stop No No 6/22/2006 DOL Fail when the number of participants at the beginning of the plan year exceeds 120 and Form 5500-SF is filed.
P - 231 Reject No No 6/22/2006 DOL Line 6d cannot be blank and Line 6d must equal the sum of lines 6a+6b+6c.
P - 232 Reject No No 6/22/2006 DOL Line 6f cannot be blank and Line 6f must equal the sum of Lines 6d+6e.
If a 'Trust' is indicated on Lines 9a or 9b in Part II of Form 5500 , then BOY or EOY total assets or total income for either
small plans (Schedule I) or large plans (Schedule H) must indicate an amount, unless it is an 'initial' filing.
If General Asset is indicated on Line 9a and 9b in Part II of Form 5500, then BOY or EOY total assets or total income for small
or large plans must be zero.
P - 236 Reject No No 6/22/2006 DOL If BOY or EOY Pooled-Separate Account assets are present, then Line 9a(1) and/or Line 9a(2) on Form 5500 must be checked.
P - 237 Reject No No 6/22/2006 DOL The filer's count of Schedule(s) A must equal the number of Schedule(s) A attached.
P - 240 Reject No No 6/22/2006 DOL The Plan Number on Schedule(s) A must match the Plan Number on Line 1(b) of Form 5500.
P - 241 Reject No No 6/22/2006 DOL The EIN on Schedule(s) A must match the EIN on Line 2(b) of Form 5500.
The Name of the terminated service provider must be indicated if an EIN, Position, or an Explanation for termination is
provided.
The EIN of the terminated service provider must be indicated if a Name, Position, or an Explanation for termination is
provided.
If the Name of Plan/Entity Name, EIN/PN, Entity Code, or Plan's Interest Amount are present, then the Plan/Entity Name must
be indicated.
If the Plan/Entity Name, EIN/PN, Entity Code, or Plan's Interest Amount are present, then the Name of Plan/Sponsor Name
must be indicated.
If Plan/Entity Name, Name of Plan/Sponsor Name, Entity Code, or Plan's Interest Amount are present, then the EIN/PN must
be present and valid.
If Plan/Entity Name, Name of Plan/Sponsor Name, EIN/PN, or Plan's Interest Amount are present, then the Entity Code must
be present and valid.
If Plan/Entity Name, Name of Plan/Sponsor Name, EIN/PN, or Entity Code are present, then the Dollar Value of Interest at
EOY must be indicated.
If BOY or EOY Value of Funds Held in Insurance Company General Account is present, then either Line 9a(1) or 9b(1) on
Form 5500 must be checked .
Total Assets, beginning of year, must equal the sum of total noninterest bearing cash, employer receivables, participant
receivables, other receivables, interest-bearing cash, U.S. government securities, preferred corporate debt instruments, other
corporate debt instruments, preferred corporate stocks, common corporate stocks, partnership/joint venture interests, real
P - 266 Reject No No 6/22/2006 DOL estate, other loans to participants, participant loans, interest in common/collective trusts, interest in pooled-separate accounts,
interest in master trusts, interest in 103-12 investment entities, interest in registered investment companies, value of funds held
in insurance company general accounts, other assets, employer securities, employer real property, and buildings and other
property.
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DOL069RP20266
Total Liabilities BOY must equal the sum of benefit claims payable, operating payables, acquisition indebtedness, and other
liabilities.
P - 268 Reject No No 6/22/2006 DOL Net Assets BOY must equal total assets BOY minus total liabilities BOY .
The EOY Value of interest in Master Trust accounts on Line 1c(11)(b) [Schedule H] must be equal to the total EOY dollar
value of interest in column (e) on Schedule D, for all "M" codes reported in column (d) on Schedule D .
The EOY Value of interest in 103-12 investment entities on Line 1c(12)(b) [Schedule H] must be equal to the total EOY dollar
value of interest in column (e) on Schedule D, for all "E" codes reported in column (d) on Schedule D.
The EOY Value of Funds Held in Insurance Company cannot be less than the sum of Schedule(s) A Balance at the End of the
Current Year (Part II, Line 6(f)).
Total Assets, end of year, must equal the sum of noninterest-bearing cash, employer receivables, participant receivables, other
receivables, interest-bearing cash, U.S. government securities, preferred corporate debt instruments, other corporate debt
instruments, preferred corporate stocks, common corporate stocks, partnership/joint venture interests, real estate, other loans to
participants, participant loans, interest in common/collective trusts, interest in pooled-separate accounts, interest in master
trusts, interest in 103-12 investment entities, interest in registered investment companies, value of funds held in insurance
company general accounts, other assets, employer securities, employer real property, and buildings and other property .
Total Liabilities EOY must equal the sum of benefit claims payable, operating payables, acquisition indebtedness, and other
liabilities.
P - 277 Reject No No 6/22/2006 DOL Net Assets EOY must equal total assets minus total liabilities .
P - 278 Reject No No 6/22/2006 DOL Total Contributions must equal the sum of employers, participants, others, and non-cash contributions .
Total Interest must equal the sum of interest on interest-bearing cash, U.S. government securities, corporate debt instruments,
loans other than to participants, participant loans, and other interest .
P - 280 Reject No No 6/22/2006 DOL Total Dividends must equal the sum of dividends on preferred stock and common stock .
P - 281 Reject No No 6/22/2006 DOL The Net Gain (Loss) on the sale of assets must equal the aggregate proceeds minus the aggregate carrying charge .
P - 282 Reject No No 6/22/2006 DOL Total Unrealized Appreciation of Assets must equal the sum of real estate appreciation and other appreciation.
Total Income must equal the sum of total contributions, total interest, total dividends, rents, net gain (loss) on sale of assets,
P - 283 Reject No No 6/22/2006 DOL unrealized appreciation, net investment gain (loss) from CCT, PSA, MT, 103-12IE, registered investment companies, and other
income .
P - 285 Reject No No 6/22/2006 DOL If Benefit Payments equals an amount other than zero, then Form 5500 Benefit Arrangement (Line 9b(1)) must be checked .
P - 286 Reject No No 6/22/2006 DOL Total Benefit Payments must equal the sum of payments directly to participants, payments to insurance companies.
Total Administrative Expenses must equal the sum of professional fees, contract administrator fees, investment advisory and
management fees, and other fees .
Total Expenses must equal the sum of total benefits, corrective distributions, deemed distributions of participant loans, interest
expense, and total administrative expenses .
P - 289 Reject No No 6/22/2006 DOL Net Income must equal total income minus total expenses .
If Schedule H line 21 (2) indicates a transfer amount greater than $5000, then at least one transfer name must be identified on
Schedule H Lines 5b(1).
P - 292 Reject No No 6/22/2006 DOL If an Accountant's Opinion is present then Lines 3a and 3b and 3c must be completed.
If Line 3b is checked, Line 3a(1), 3a(2), 3a(3), or 3a(4) must also be checked. If Line 3b is checked Yes, Box 3a(3) must be
checked.
P - 297 Reject No No 6/22/2006 DOL Line 4a of Schedule H cannot be blank.
P - 298 Reject No No 6/22/2006 DOL If "yes" was recorded in 4a, an amount must be entered.
P - 299 Reject No No 6/22/2006 DOL Line 4b of Schedule H cannot be blank.
P - 300 Reject No No 6/22/2006 DOL If "yes" is recorded in 4b, then Schedule G must be attached and completed.
P - 301 Reject No No 6/22/2006 DOL If "yes" is recorded in 4b, an amount must be entered.
P - 302 Reject No No 6/22/2006 DOL Line 4c of Schedule H cannot be blank.
P - 303 Reject No No 6/22/2006 DOL If "yes" is recorded in 4c, then Schedule G must be attached and completed.
P - 304 Reject No No 6/22/2006 DOL If "yes" is recorded in 4c, an amount must be entered.
P - 305 Reject No No 6/22/2006 DOL Line 4d of Schedule H cannot be blank.
P - 306 Reject No No 6/22/2006 DOL If "yes" is recorded in 4d, then Schedule G must be attached and completed.
P - 307 Reject No No 6/22/2006 DOL If "yes" is recorded on Line 4d, an amount must be entered.
P - 308 Reject No No 6/22/2006 DOL Line 4e of Schedule H cannot be blank.
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DOL069RP20266
P - 309 Reject No No 6/22/2006 DOL If "yes" is recorded on Line 4e, an amount must be entered.
P - 310 Reject No No 6/22/2006 DOL Line 4f of Schedule H cannot be blank.
P - 311 Reject No No 6/22/2006 DOL If "yes" is recorded in 4f, an amount must be entered.
P - 312 Reject No No 6/22/2006 DOL Line 4g of Schedule H cannot be blank.
P - 313 Reject No No 6/22/2006 DOL When Line 4g of Schedule H is checked "yes", Line 4g amount cannot be blank.
P - 314 Reject No No 6/22/2006 DOL Line 4h of Schedule H cannot be blank.
P - 315 Reject No No 6/22/2006 DOL If "yes" is recorded in 4h, an amount must be entered.
P - 316 Reject No No 6/22/2006 DOL Line 4i of Schedule H cannot be blank.
Fail when Schedule H, Line 4i is answered "yes," and no Investment Schedule is attached unless the sum of interest-bearing
cash, U.S. government securities, preferred corporate debt instruments, other corporate debt instruments, preferred corporate
stocks, common corporate stocks, partnership/joint venture interests, real estate, other loans to participants, participant loans,
interest in common/collective trusts, interest in pooled-separate accounts, interest in master trusts, interest in 103-12
investment entities, interest in registered investment companies, value of funds held in insurance company general accounts,
other assets, employer securities and employer real property (all as of the end of year) is zero or blank.
P - 318 Reject No No 6/22/2006 DOL Line 4j of Schedule H cannot be blank.

P - 319 Reject No No 6/22/2006 DOL Fail when Schedule H, Line 4j is answered "yes," and no 5% Transaction Schedule is attached.
P - 320 Reject No No 6/22/2006 DOL Line 4k of Schedule H cannot be blank.
P - 321 Reject No No 6/22/2006 DOL The Plan Name, EIN, and PN must be listed for each plan receiving any assets or liabilities from this plan.
P - 328 Reject No No 6/22/2006 DOL Net Assets must equal Total Assets minus Total Liabilities, all as of beginning of the year .
P - 328SF Reject No No 6/22/2006 DOL Net Assets must equal Total Assets minus Total Liabilities, all as of beginning of the year .
P - 329 Reject No No 6/22/2006 DOL Fail when Total Assets EOY is less than the summation of Lines 3a through 3g .
P - 330 Reject No No 6/22/2006 DOL Net Assets must equal Total Assets minus Total Liabilities, all as of end of the year .
P - 330SF Reject No No 6/22/2006 DOL Net Assets must equal Total Assets minus Total Liabilities, all as of end of the year .
Total income must equal employer contributions, participant contributions, other contributions, noncash contributions, plus
other income.
Total income must equal employer contributions, participant contributions, other contributions, noncash contributions, plus
other income.
Total Expenses in Line 2j must equal the sum of Benefits Paid in Line 2e, Corrective Distributions in Line 2f, Deemed
Distributions in Line 2g, AdminServiceProviders in Line 2h, plus Other Expenses in Line 2i .
Total Expenses in Line 8h of Form 5500-SF must equal the sum of Benefits Paid in Line 8d, Certain Deemed and Corrective
Distributions in Line 8e, Administrative Service Providers in Line 8f, plus Other Expenses in Line 8g.
P - 333 Reject No No 6/22/2006 DOL Net Income on Line 2k must equal Total Income on Line 2d minus Total Expenses on Line 2j.
P - 333SF Reject No No 6/22/2006 DOL Net Income on Line 8i must equal Total Income on Line 8c minus Total Expenses on Line 8h.
P - 334 Reject No No 6/22/2006 DOL Line 4a of Schedule I cannot be blank.
P - 334SF Reject No No 6/22/2006 DOL Line 10a of Form 5500-SF cannot be blank.
P - 335 Reject No No 6/22/2006 DOL If "yes" is recorded in 4a, an amount must be indicated.
P - 335SF Reject No No 6/22/2006 DOL If "yes" is recorded in 10a of Form 5500-SF, an amount must be indicated.
P - 336 Reject No No 6/22/2006 DOL Line 4b of Schedule I cannot be blank.
P - 337 Reject No No 6/22/2006 DOL If "yes" is recorded in 4b, an amount must be recorded.
P - 338 Reject No No 6/22/2006 DOL Line 4c of Schedule I cannot be blank.
P - 339 Reject No No 6/22/2006 DOL If "yes" is recorded in 4c, an amount must be indicated.
P - 340 Reject No No 6/22/2006 DOL Line 4d of Schedule I cannot be blank.
P - 340SF Reject No No 6/22/2006 DOL Line 10b of Form 5500-SF cannot be blank.
P - 341 Reject No No 6/22/2006 DOL If "yes" is recorded in 4d, an amount must be indicated.
P - 341SF Reject No No 6/22/2006 DOL If "yes" is recorded in 10b of Form 5500-SF, an amount must be indicated.
P - 342 Reject No No 6/22/2006 DOL Line 4e of Schedule I cannot be blank.
P - 342SF Reject No No 6/22/2006 DOL Line 10c of Form 5500-SF cannot be blank.
P - 343 Reject No No 6/22/2006 DOL If "yes" is recorded on Line 4e, an amount must be entered.
P - 343SF Reject No No 6/22/2006 DOL If "yes" is recorded on Line 10c, an amount must be indicated.
P - 344 Reject No No 6/22/2006 DOL Line 4f of Schedule I cannot be blank.
P - 344SF Reject No No 6/22/2006 DOL Line 10d of Form 5500-SF cannot be blank.
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P - 345 Reject No No 6/22/2006 DOL If "yes" is recorded in 4f, an amount must be indicated.
P - 345SF Reject No No 6/22/2006 DOL If "yes" is recorded in 10d, an amount must be indicated.
P - 346 Reject No No 6/22/2006 DOL Line 4g of Schedule I cannot be blank.
P - 347 Reject No No 6/22/2006 DOL When Schedule I Line 4g is checked "yes" , Line 4g amount cannot be blank.
P - 348 Reject No No 6/22/2006 DOL Line 4h of Schedule I cannot be blank.
P - 349 Reject No No 6/22/2006 DOL If "yes" is recorded in 4h, an amount must be indicated.
P - 350 Reject No No 6/22/2006 DOL Line 4i of Schedule I cannot be blank.
P - 351 Reject No No 6/22/2006 DOL If "yes" is recorded in 4i, an amount must be indicated.
P - 352 Reject No No 6/22/2006 DOL Line 4j Schedule I cannot be blank.
P - 353 Reject No No 6/22/2006 DOL The Plan Name(s) receiving any assets or liabilities from this plan must be listed if the EIN(s) or PN(s) is indicated.
P - 353SF Reject No No 6/22/2006 DOL The Plan Name, EIN, and PN must be listed for each plan receiving any assets or liabilities from this plan.
P - 356 Reject No No 6/22/2006 DOL Form 5500 Line 5 cannot be blank.
P - 357 Reject No No 6/22/2006 DOL Line 4k of Schedule I cannot be blank
P - 357SF Reject No No 6/22/2006 DOL Line 6b of Form 5500-SF cannot be blank.
Accountant's Opinion must be attached when Schedule I, Line 4k is checked "no" unless CFR 2520.104-50 statement
(SchIWaiverIQPA) is attached.
P - 359 Reject No No 6/22/2006 DOL If the Plan Number indicates a welfare plan, then the appropriate welfare characteristic code(s) must be indicated.
P - 359SF Reject No No 6/22/2006 DOL If the Plan Number indicates a welfare plan, then the appropriate welfare characteristic code(s) must be indicated.
P - 360 Reject No No 6/22/2006 DOL Fail when Schedule H, Line 3d(1) is checked, but Form 5500, Part I, Line A(4) does not contain "C", "M", or "P".
Fail when Schedule H, Part IV, Line 4i is checked "no" and any Schedule H, Part I, Lines
1c(2)(b) thru 1e(b) contain an amount. Schedule H, Part IV, Line 4i, cannot be "no" when
P - 361 Reject No No 6/22/2006 DOL the plan or certain DFEs (MTIAs, 103-121Es & GIAs) report EOY assets on any Schedule H,
Part 1, Lines 1c(2)(b) thru 1e(b). These filers must complete a schedule of assets in the
format prescribed in the instructions to Form 5500.
X-004 Reject No No 6/22/2006 DOL The Effective Date of the Plan on Line 1c of Form 5500 must be a date between 1800-01-01 and the Plan Year End Date.
X-004SF Reject No No 6/22/2006 DOL The Effective Date of the Plan on Line 1c of Form 5500-SF must be a date between 1800-01-01 and the Plan Year End Date.
X-008 Reject No No 6/22/2006 DOL Mismatch between PlanYearBeginDate, PlanYearEndDate, EIN, PN, and AmendedInd on the FilingHeader and the Form 5500.
Mismatch between PlanYearBeginDate, PlanYearEndDate, EIN, PN, and AmendedInd on the FilingHeader and the Form 5500-
X-008SF Reject No No 6/22/2006 DOL
SF.
X-009 Reject No No 6/22/2006 DOL/IRS Schedule R indicator does not match count of Schedule R provided.
X-010 Reject No No 6/22/2006 DOL/IRS Schedule B indicator must match count of Schedule B provided.
X-013 Reject No No 6/22/2006 DOL/IRS Schedule H indicator must match count of Schedule H attached.
X-014 Reject No No 6/22/2006 DOL/IRS Schedule I indicator must match count of Schedule I attached.
X-015 Reject No No 6/22/2006 DOL/IRS Schedule(s) A indicator must match count of Schedule(s) A attached.
X-017 Reject No No 6/22/2006 DOL/IRS Schedule C indicator must match count of Schedule C attached.
X-018 Reject No No 6/22/2006 DOL/IRS Schedule D indicator must match count of Schedule D attached.
X-019 Reject No No 6/22/2006 DOL/IRS Schedule G indicator must match count of Schedule G attached.
X-020 Reject No No 6/22/2006 DOL/IRS Schedule (s) A line 6c(6) must be equal to the sum of lines 6c(1) through 6c(5).
X-021 Reject No No 6/22/2006 DOL/IRS Schedule (s) A line 6d must be equal to the sum of lines 6b through 6c(6).
X-022 Reject No No 6/22/2006 DOL/IRS Schedule (s) A line 6e(5) must be equal to the sum of lines 6e(1) through 6e(4).
X-023 Reject No No 6/22/2006 DOL/IRS Schedule (s) A line 6f must be equal to lines 6d minus line 6e(5).
X-024 Reject No No 6/22/2006 DOL/IRS Schedule (s) A line 8a(4) must be equal to line 8a(1) plus 8a(2) minus 8a(3).
X-025 Reject No No 6/22/2006 DOL/IRS Schedule (s) A line 8b(3) must be equal to the sum of lines 8b(1) and 8b(2).
X-026 Reject No No 6/22/2006 DOL/IRS Schedule (s) A line 8c(1)H must be equal to the sum of lines 8c(1) A and 8c(1)G.
X-027 Reject No No 6/22/2006 DOL/IRS If the Plan Year Beginning Date is present on Schedule B, it must match the Plan Year Beginning Date on Form 5500.
X-027SF Reject No No 6/22/2006 DOL/IRS If the Plan Year Beginning Date is present on Schedule B, it must match the Plan Year Beginning Date on Form 5500-SF.
X-028 Reject No No 6/22/2006 DOL/IRS If the Plan Year Ending Date is present on Schedule B, it must match the Plan Year Ending Date on Form 5500.
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X-028SF Reject No No 6/22/2006 DOL/IRS If the Plan Year Ending Date is present on Schedule B, it must match the Plan Year Ending Date on Form 5500-SF.
X-029 Reject No No 6/22/2006 DOL The Plan Number on Schedule B, must match the Plan Number on Line 1(b) of Form 5500.
X-029SF Reject No No 6/22/2006 DOL The Plan Number on Schedule B, must match the Plan Number on Line 1(b) of Form 5500-SF.
X-031 Accept/Flag No No 6/22/2006 DOL Line 1a of Schedule B must be between the FORM-PLAN-YEAR-BEGIN-DATE and FORM-TAX-PRD on Form 5500.
X-031SF Accept/Flag No No 6/22/2006 DOL Line 1a of Schedule B must be between the SF-PLAN-YEAR-BEGIN-DATE and SF-TAX-PRD on Form 5500-SF.
X-032 Reject No No 6/22/2006 DOL If the actuary has not fully reflected any regulation or ruling, a Statement by the Enrolled Actuary must be attached.
X-033 Reject No No 6/22/2006 DOL Line 2b(4)(1) on Schedule B must be equal to the sum of lines 2b(1)(1), 2b(2)(1), and 2b(3)(1).
X-034 Reject No No 6/22/2006 DOL Form 5500 B(4) indicates short plan year but Plan Year Start and End date do not.
Form 5500-SF B(4) indicates short plan year but Plan Year Start and End date do not or Plan Year Start and End dates indicate
X-034SF Reject No No 6/22/2006 DOL
short plan year but Form 5500-SF B(4) does not indicate short plan year.
X-046 Reject No No 6/22/2006 DOL Valid form years for the current EFAST2 Processing Year.
X-047 Reject No No 6/22/2006 DOL Prior Year filings not allowed until Option III.
X-048 Reject No No 6/22/2006 DOL FORM-YEAR does not match year of FORM-PLAN-YEAR-BEGIN-DATE.
X-048SF Reject No No 6/22/2006 DOL FORM-YEAR does not match year of SF-PLAN-YEAR-BEGIN-DATE.
X-083SF Reject No No 6/22/2006 DOL Line 10e of Form 5500-SF cannot be blank.
X-084SF Reject No No 6/22/2006 DOL If "yes" is recorded in 10e, an amount must be indicated.
X-085SF Reject No No 6/22/2006 DOL Line 10f of Form 5500-SF cannot be blank.
X-086SF Reject No No 6/22/2006 DOL If "yes" is recorded in 10F, an amount must be indicated.
X-087SF Reject No No 6/22/2006 DOL Line 10g of Form 5500-SF cannot be blank.
X-088SF Reject No No 6/22/2006 DOL Line 10i of Form 5500-SF cannot be blank.
X-089SF Reject No No 6/22/2006 DOL If "yes" is recorded in 10i, an amount must be indicated.
X-090SF Reject No No 6/22/2006 DOL Form 5500-SF Line 5a cannot be blank.
X-091SF Reject No No 6/22/2006 DOL Form 5500-SF Line 6a cannot be blank.
X-092SF Reject/Stop No No 6/22/2006 DOL If Form 5500-SF Line 6a contains "2" then Form 5500-SF cannot be used.
X-094SF Reject/Stop No No 6/22/2006 DOL If Form 5500-SF Line 6b contains "2" then Form 5500-SF cannot be used.
X-101SF Reject No No 6/22/2006 DOL If Line 11 of Form 5500-SF contains "yes", then Schedule B must be attached.
X-102SF Reject No No 6/22/2006 DOL If "yes" is recorded on Line 12, an amount must be entered in Line 12a of Form 5500-SF.
X-103SF Reject No No 6/22/2006 DOL If "yes" is recorded on Line 12, an amount must be entered in Line 12b of Form 5500-SF.
X-104SF Reject No No 6/22/2006 DOL If "yes" is recorded on Line 12, a date must be entered on Line 12b of Form 5500-SF.
X-105SF Reject No No 6/22/2006 DOL If "yes" is recorded on Line 12, an amount must be entered on Line 12c of Form 5500-SF.
X-106SF Reject No No 6/22/2006 DOL Line 12d of Form 5500-SF cannot be blank if Line 12 of Form 5500-SF contains "1".
X-107SF Reject No No 6/22/2006 DOL If "yes" is recorded in 13a, an amount must be indicated.
X-110SF Reject No No 6/22/2006 DOL Line 10h of Form 5500-SF cannot be blank when Line 10g is "yes".
X-111 Reject No No 6/22/2006 DOL Fail when the Administrator Signature date is less than the Plan Year Ending Date.
Fail when the Sponsor Signature date is less than the Plan Year Ending date unless the Administrator Signature date is equal to
X-112 Reject No No 6/22/2006 DOL
or greater than the Plan Year Ending date.
X-113 Reject No No 6/22/2006 DOL Fail when plan sponsor/DFE mailing address information on Form 5500 line 2a is not provided
X-113SF Reject No No 6/22/2006 DOL Fail when plan sponsor address information on Form 5500-SF line 2a is not provided.
X-114 Reject No No 6/22/2006 DOL Fail when plan administrator mailing address information on Form 5500 line 3a is not provided.
X-114SF Reject No No 6/22/2006 DOL Fail when plan administrator mailing address information on Form 5500-SF line 3a is not provided.
X-115SF Reject No No 7/13/2006 DOL Fail when Box A(3) on Form 5500-SF is checked and pension codes on Line 9a contain 2I, 2O,2P, or 3I.
EFAST2 RFP

Attachment G, Page 1 of 8
EFAST2 RFP
Attachment G
Third Party Software Certification Criteria

ATTACHMENT G. THIRD PARTY SOFTWARE CERTIFICATION CRITERIA
G.1. OVERVIEW
This attachment specifies the functional capabilities of third party software required for
certification. It is not intended to specify the mechanisms and procedures by which the
Contractor conducts the tests, provides assistance, or awards the certification credentials. The
Contractor is responsible for developing and documenting those mechanisms and procedures,
subject to Government review and approval, as described in Section C.10.6 of this SOW.
Certain capabilities specified in this attachment shall be tested by submission of test filings to the
Contractor’s IFAS test facility, as described in Section C.10.6. Other capabilities cannot be
tested in this way. For those, the Contractor shall develop alternative mechanisms and
procedures sufficient to establish that the functional requirements have been met. These
mechanisms may include questionnaires or signed statements from the software provider or
direct inspection of the software by the Contractor.
G.2. FILING PREPARATION SOFTWARE
G.2.1. PATS Test Scenarios
Test scenarios in the PATS Package described in Section C.10.6 shall generally follow the model
of IRS Publication 4162. Contractor shall provide up to 10 scenarios, ranging from a simple
Short Form filing with no schedules or attachments to complex DFE filings with numerous
schedules and attachments. Each scenario shall be defined by a list of forms, schedules, and
attachments, with data for each provided in a simple Excel or PDF table using common
formatting of numbers, addresses, and dates.
• All EFAST2 schedules shall be included in at least one scenario.

• At least one scenario shall include multiple Schedule A’s.
• At least one scenario shall be for a large defined benefit plan.
• At least one scenario shall be for a welfare plan.
• At least one scenario shall be a DFE filing
• At least one scenario shall be for a terminated plan.
• At least one scenario shall be a secured/substitute return
• At least one scenario shall include an amended filing.
• At least one scenario shall include an extension.
• At least one scenario shall include an Accountant’s Opinion.
• At least one scenario shall include a text (not PDF) attachment

• At least one scenario shall include a user-defined “OtherAttachment” type
Data formats in the PATS Package scenarios shall intentionally contain differences from the
values and formats allowed by the EFAST2 schemas and shall comprehensively test the software
provider’s ability to understand the schemas, and detect and correct invalid values entered by
filers. Examples of data formats presented in the PATS Package shall include:
• Hyphens and leading zeros in EIN

• Common date formats, such as 1/1/2009 or Jan. 1, 2009
• Commas, dollar signs, and decimal values in Amount fields
• Foreign addresses
• Telephone numbers with parentheses and hyphens
• Accented characters in name or address fields
• Literal state or country names (schema requires 2-character codes)
• Literal values where schema requires codes
• Fields allowed to be blank in filer instructions but required in the schema, e.g. Plan
Year Begin and Plan Year End date on Form 5500.
G.2.2. Functionality Tested by Submission to IFAS
Using the PATS test scenario data, software providers shall create and sign filings, and submit
them to the Contractor’s IFAS test facility using approved transmission software. Note: If a
software provider is seeking certification both as filing preparation software and transmission
software, the transmission test and certification process must complete prior to filing preparation
software test and certification.
The IFAS test facility shall apply the same request message validation, authentication, and
acceptance processing logic as employed in the production EFAST2 system. This testing shall
verify that the filing preparation software provides the following:
• Schema-valid filing data

• Filings with no edit test errors
• Correct values of filing header elements, including FilingId, timestamps, form year,
and signature elements
• Correct implementation of attachments, including population of AttachmentId,

handling of both text and PDF attachments, and base64Binary encoding of PDF
attachments.
The Contractor shall develop and provide a mechanism by which software providers can retrieve
filing status information from their test submissions, either via the GetSubmissionStatus
operation described in Section C.10.4 or by a web query or other means.
In order to be certified, software providers shall be required to receive a filing status of Accepted
for all scenarios in the PATS Package. The test system shall allow them to correct and resubmit
test filings as many times as necessary to achieve this result. Once all filings have been
accepted, software providers shall be required to resubmit two batches on the same day with no
errors. The first batch shall include the first half of the scenarios, and the second batch shall
include the balance of the scenarios.
G.2.3. Verified Application Functionality
The Contractor shall develop mechanisms and procedures to verify that the filing preparation
software application provides certain features and capabilities required by the Government to
protect the accuracy, integrity, and security of EFAST2 filings and private filer information.
These features and capabilities include:
• Filer access to official Government filer instructions for Form 5500 series filings
• Filer access to most recent version of Government-approved EFAST2 schemas, edit
tests, and error codes
• Schema validation of individual forms and schedules as well as assembled filings
• Virus check of binary attachments
• Validation of assembled filing using EFAST2 edit tests, reporting Government-
specified error information
• Calculation of bypass codes as part of edit test validation
• Creation of printable facsimile of all forms, schedules, and attachments, consistent
with official Government forms
• Documentation of required host environment (OS versions, installed libraries, etc.),
and verification that all prerequisites exist at time of filing preparation software
installation.
Of particular importance to the Government is the integrity of electronic signature as a mark

signifying filer approval of a completed filing. Any edits to filing data subsequent to signing,
except for the application of additional signatures, shall invalidate the signature and associated
filing header information. The Contractor shall ensure that certified filing preparation software
provides the following capabilities:
• Government-approved language in the user interface for signing a filing by plan

sponsor, DFE, or administrator.
• Automatic creation or update of filing header whenever filing is signed by plan
sponsor, DFE, or administrator, or agent security code is applied. Creation/update
includes recalculation of all filing header elements except for other signature
elements.
• Shared signing facility, similar to that described for IFILE in Section C.10.5, allowing
shared access for filing view and signing only by second or third signers
• Correct calculation of timestamp at time of signing.
• Denial of direct view or edit access to filing header, including via external means
such as the file system. Filing header may not be created externally and merged with
other filing components.
• Automatic deletion of filing header upon reassembly of forms, schedules, and
attachments to update a filing or any edit of assembled filing (if allowed).
Application shall provide a warning to filer before allowing the reassembly or edit
and deleting the filing header.
• Suppression or masking of all PINs in the filing header in any visual or printable
rendition of the filing, such as for filer record-keeping.
G.3.TRANSMISSION SOFTWARE
The Contractor shall test third party software used to transmit filings and filing status requests to
EFAST2 and certify conformance to Government requirements and compatibility with IFAS.
Transmission software certification shall not test filing acceptance, and shall generally precede
certification of filing preparation software. Certified transmission software, signified by a valid
TransmissionSoftwareId in the request message header, shall be a prerequisite to testing and
certification of filing preparation software.
G.3.1. PATS Package Materials
For testing of transmission software, the PATS Package shall supply software providers with
several XML files, each representing a valid filing (i.e., schema-valid with respect to the Filing
element in Filing.xsd and having no edit test errors). The PATS Package shall also provide
certain data elements used in web service requests, such as TransmitterId and RequesterId, some
of which will be recognized by IFAS to be valid and others to be invalid, generating a fault.
• At least one of the filings shall include one or more PDF attachments.
G.3.2. Functionality Tested by Submission to IFAS
Functionality tested by submission to IFAS shall include not only the ability to transmit service
requests successfully, but to handle responses and a variety of faults that could occur in
operation. Contractor shall develop mechanisms and procedures for verifying that the
transmission software correctly handles responses and faults returned in test transmissions.
Functionality tested by submission to IFAS shall include:
• SendSubmissions: correct assembly of PATS Package filings into a batch

• Correct creation of all request message header elements
• Creation of valid SOAP envelope
• Correct mapping of binary attachments to required wire format
• Successful communications with IFAS using web service protocol
• Receive and display receipt or fault information
• At least one of the TransmitterIds provided in the PATS Package shall be
recognized by IFAS as invalid and return the appropriate fault (Efast2Exception)
message
• GetSubmissionStatus: retrieval of filing status information for previous
SendSubmissions request
• Receive and display acknowledgments
• GetFilingStatus: retrieval of filing status information for previous SendSubmissions
request
• Receive and display acknowledgments
• At least one of the RequesterIds provided in the PATS Package shall be
recognized by IFAS as invalid and return the appropriate fault (Efast2Exception)
message
G.3.3. Verified Application Functionality
The Contractor shall develop mechanisms and procedures to verify that the filing transmission
software application provides certain features and capabilities required by the Government to
ensure successful communications with the EFAST2 system. These features and capabilities
include:
• Schema validation of request message prior to transmission (per MessageTypes.xsd)

• Virus check of binary attachments
• Generation of printable receipts from SendSubmissions response
• Generation of printable error reports from Efast2Exception message
• Generation of printable acknowledgments from filing status response
• Documentation of required host environment (OS versions, installed libraries, etc.),
and verification that all prerequisites exist at time of filing transmission software
installation.
Attachment H, Page 1 of 6
EFAST2 RFP
Attachment H
Reference Materials

Offerors wishing to review these materials should submit a written request to the Contracting Officer with a verification of their intent
to submit responsive proposals, as detailed in Section L.11. Attachment H will be delivered in a separate CD ROM.
DOL069RP20266
# Title Latest Ownership Description

Version /Copyright
Government–owned Materials
1 EFAST Contract J-9-P-8-0037 (Current Through Government-
Statement of Work Technical Plan Year 2004 owned
Requirements)
2 Data Elements Requirements (DER), Processing year Government-
Source Requirement Document (SRD), 2004 owned
and Interface Requirements Document
(IRD),
3 Sample Forms (all Forms and Schedules, Plan Year 2004 Government- Posted on EFAST website
HP and MP) owned
4 List of Third-Party Software Developers Plan Year 2004 Government- Posted on EFAST website
owned
5 Contact Center Help Desk operational Plan Year 2004 Government-
procedures manual owned
6 U.S. Department of Labor Policy: DOL April 2, 2002 Government-
Web Community Standards for Design, owned
Navigation & Cross-Functionality
7 U.S. Department of Labor Policy: Government-
Electronic Correspondence owned
8 U.S. Department of Labor Policy: U.S. Government-
Department of Labor External Linking owned
Policy
9 U.S. Department of Labor Policy: February 17, 2006 Government-
Technical Standards owned
10 Agency Web Review and Clearance Government-
Process Guidelines owned
11 Agency Web Review and Clearance December 15, Government-
Processes: Memorandum for Agency 2003 owned
Heads
12 U. S. Department Of Labor Manual December 22, Government-
Series: DLMS 9 - Information 2000 owned
Management
13 DOL Guidance for Designing Accessible March 7, 2006 Government-
Web Pages owned
EFAST2 RFP
DOL069RP20266
Web Pages owned
14 U.S. Department of Labor Policy: Government-

Domain Name Service Request owned
Principles
15 Editorial Style Guide for the DOL Home February 23, 2006 Government-
Page owned
16 Web Content Federal Laws and February 6, 2006 Government- http://www.firstgov.gov/webcontent/reqs_bestpractices/laws_re
Regulations owned gs.shtml
EFAST Deliverables and Other Materials
17 Electronic filing User’s Guide (EFAST- Deliverable 349, EFAST Posted on EFAST website
A) 4/1/05 Deliverable
18 Electronic filing Spec (EFAST-B) Deliverable 350, EFAST Posted on EFAST website
4/1/05 Deliverable
19 EFAST Participant Acceptance Testing Deliverable EFAST Posted on EFAST website
Procedures (EFAST-C) 350, 4/1/05 Deliverable
20 System Documentation Deliverable 361, EFAST The System Documentation deliverable references the following
5/1/05 Deliverable requirements from the contract SOW: A comprehensive system
overview designed for non-technical personnel (3.1.Overall System
Design), a total system flow chart relating data flow to subsystems,
system files, programs, and system products (3.2 System Components),
data descriptions (Data Dictionary and EMF Functional Overview
Diagram), detailed file descriptions (Data Dictionary and EMF
Functional Overview Diagram), detailed data record descriptions (Data
Dictionary), Detailed program descriptions (program logic), including
specific narratives explaining the functions and linkages for each
program (CDR material in Software Development Library), detailed
descriptions of inputs, outputs, and external interfaces (CDR material
in Software Development Library), binder covers with subtitles
descriptive of contents (CDR material in Software Development
Library), and Cross-reference tables for data, file, and record
descriptions (CDR material in Software Development Library).
21 Procedures Manual Deliverable 363, EFAST Contains all manual procedures
5/1/05 Deliverable
22 Configuration Control Manual Deliverable 323- EFAST
05, 3/1/05 Deliverable
23 Quality Control Monthly Report Deliverable 311, EFAST Reflects the procedures and status of the approved Quality
EFAST2 RFP
DOL069RP20266
monthly Deliverable Control Specification and Program.

24 End-User Access User’s Guide Deliverable 370-03 EFAST
Deliverable
25 EFAST Machine Print Forms Approval 12/05/05 EFAST Machine print (2D barcode) specifications for non-OCX
Guidelines (Contract Section C.8.K, Deliverable software developers.
CWBS 1.8.26.3.3)
26 Form Specifications for Professional 10/15/05 EFAST
Printers (Contract Section C.8.K, CWBS Deliverable
1.8.26.2.1)
27 Processing Year Closeout Transition - Deliverable 315, EFAST Paper Deliverable
Plan 3/25/05 Deliverable
28 Data Dictionary, EMF Overview 1/28/05 EFAST
(Contract Section C.16.G.2, CWBS Deliverable
1.7.63.1)
29 Complete list of COTS software Deliverable 315-01 EFAST
components used, including version Deliverable
number
EFAST2 RFP

Attachment I, Page 1 of 18
EFAST2 RFP
Attachment I
EFAST2 Performance Standards
Methodology Requirements

Attachment I contains the performance standard methodology that shall be used by the
Contractor to measure the performance standards in Section C.2 of the contract.
I.1.1 Web Service Request Validation / Receipt Timeliness (Performance Standard 1.1)
• Unit of Measure: A Web Service Request. Reference Section C.10.4 for definition of
Web Service Request.
• Universe: N = All Web Service Requests received during the reporting period
• Received Timestamp: Reference Attachment J.2.1 for definition of Received Timestamp.
• Submission Response Timestamp: Reference Attachment J.2.1 for definition of

Submission Response Timestamp, including occurrences beyond the end of the reporting
period.
• Unit Calculation:
• 1 if (Submission Response Timestamp - Received Timestamp) ≤ Performance
Standard 1.1
• 0 if (Submission Response Timestamp - Received Timestamp) > Performance
Standard 1.1
• Reporting period: Reported on a monthly (or 4-4-5) basis consistent with Contractor’s
invoicing cycle.
• Reported Value = Σ (Unit Calculation) / N * 100.0
I.1.2 Filing Acceptance / Acknowledgement Timeliness (Performance Standard 1.2)
• Unit of Measure: A Processable Submission. Reference section C.10.4.3.1 for definition

of Processable Submissions (a type of Web Service Request containing one or more
filings).
• Acknowledgement Response Timestamp: Reference Attachment J.2.1 for definition of

Acknowledgement Response Timestamp.
• 1 if (Acknowledgement Response Timestamp - Received Timestamp) ≤ Performance
Standard 1.2
• 0 if (Acknowledgement Response Timestamp - Received Timestamp) > Performance
Standard 1.2
invoicing cycle.
I.1.3 Filing Acceptance / Filing Status Record Timeliness (Performance Standard 1.3)
• Unit of Measure: A Processable Submission. Reference Section C.10.4.3.1 for definition

of Processable Submissions (a type of Web Service Request containing one or more
filings).
• Validated Timestamp: Reference Attachment J.2.1 for definition of Validated

Timestamp.
• 1 if (Validated Timestamp - Received Timestamp) ≤ Performance Standard 1.3
• 0 if (Validated Timestamp - Received Timestamp) > Performance Standard 1.3
invoicing cycle.
I.1.4 Filing Status Record / Accuracy (Performance Standard 1.4)
• Unit of Measure: A single filing status record. Reference Attachment J.2 for definition
of filings status records (tracking database records).
• Universe: N = All filing status records generated during the reporting period
• 1 if all fields in the filing status record are accurate.
• 0 if any fields in the filing status record are not accurate.
• Sampling / inspection methodology: The Contractor shall use automated inspection

routines to assess accuracy so as to ensure an accurate, reliable, defensible, and
repeatable performance standard measurement that is not subject to a sampling error.
The Contractor shall employ sampling, desk-checking, or manual inspection, as
appropriate, to confirm operation of the automated inspection routines.
invoicing cycle.
I.2.1 IREG Application Processing / Timeliness (Performance Standard 2.1)
• Unit of Measure: A single IREG registration application. Reference Section C.10.3.3 for
definition of IREG registration application.
• Universe: N = All IREG registration applications submitted during the reporting period
• Start time: Submission by filer of application information (Section C.10.3.3).
• End time:
• For invalid applications: Completion of registration validation and provide error
notification to filer (Section C.10.3.3.1).
• For valid applications: Completion of registration validation (Section C.10.3.3.1),
entry into Credentials Database (Section C.10.3.6.3), and provide credentials to
applicant (Section C.10.3.3.2).
• 1 if (End time - Start time) ≤ Performance Standard 2.1
• 0 if (End time - Start time) > Performance Standard 2.1
invoicing cycle.
I.2.2 IREG Application Processing / Accuracy (Performance Standard 2.2)
• Unit of Measure: A single IREG registration application. Reference Section C.10.3.3 for
definition of IREG registration application.
• Universe: N = All IREG registration applications submitted during the reporting period
• For invalid applications:
• 1 if error notification to filer contains accurate description of error condition
(Section C.10.3.3.1).
• 0 if error notification to filer contains inaccurate description of error condition
(Section C.10.3.3.1).
• For valid applications:
• 1 if valid credentials provided to applicant (Section C.10.3.3.2).
• 0 if valid credentials provided to invalid applicant (Section C.10.3.3.2).

repeatable performance standard measurement that is not subject to sampling error. The
Contractor shall employ sampling, desk-checking, or manual inspection, as appropriate,

to confirm operation of the automated inspection routines.
invoicing cycle.
I.2.3 IREG Forgotten Credential Requests / Timeliness (Performance Standard 2.3)
• Unit of Measure: A single IREG forgotten credential request. Reference Section

C.10.3.6.2 for definition of IREG forgotten credential request.
• Universe: N = All IREG forgotten credential requests submitted during the reporting
period
• Start time: Submission by filer of forgotten credential request (Section C.10.3.3.1).
• End time:
• For invalid requests (email address does not match records on file): provide error
notification to filer (Section C.10.3.6.2).
• For valid requests (email address does match records on file): provide credentials to
filer (Section C.10.3.3.2).
invoicing cycle.
I.2.4 IREG Forgotten Credential Requests / Accuracy (Performance Standard 2.4)
• Unit of Measure: A single IREG forgotten credential request. Reference Section

C.10.3.6.2 for definition of IREG forgotten credential request.
• Universe: N = All IREG forgotten credential requests submitted during the reporting
period
• For invalid requests:
• 1 if error notification to filer contains accurate description of error condition
(Section C.10.3.6.2).
• 0 if error notification to filer contains inaccurate description of error condition
(Section C.10.3.6.2).
• For valid requests:

• 1 if valid credentials provided to filer (Section C.10.3.6.2).
• 0 if invalid credentials provided to filer (Section C.10.3.6.2).

invoicing cycle.
• Reported Value = Sum (Unit Calculation) / N * 100.0
I.2.5 IREG Revoked Credential Requests / Timeliness (Performance Standard 2.5)
• Unit of Measure: A single IREG revoked credential request submitted to call center.
Reference Section C.10.3.6.4 for definition of IREG forgotten credential request.
• Universe: N = All IREG revoked credential requests submitted during the reporting
period
• Start time: Submission by filer of a valid revoked credential request to call center
(Section C.10.3.6.4). Call center shall validate request.
• End time: Credentials flagged as revoked in the Credentials Database (Section C.10.3.6.3
and Section C.10.3.6.4).
invoicing cycle.
I.2.6 IREG Revoked Credential Requests / Accuracy (Performance Standard 2.6)
• Unit of Measure: A single IREG revoked credential request. Reference Section

C.10.3.6.4 for definition of IREG revoked credential request.
• Universe: N = All valid IREG revoked credential requests submitted during the reporting
period. Call center shall validate requests.
• 1 if credentials accurately flagged as revoked in Credentials Database (Section

C.10.3.6.4).
• 0 if credentials inaccurately flagged as revoked in Credentials Database (Section
C.10.3.6.4).

invoicing cycle.
I.3.1 Web Portal / Availability (Performance Standard 3.1)
• Unit of Measure: Minutes of web portal availability within the Standard’s availability
window (5AM EST through 3AM EST). Reference Section C.10.2 for definition of web
portal and Section C.13 for system infrastructure.
• Universe: N = Minutes in the availability window during the reporting period
• Availability time: Minutes during which system is working and available within the
availability window during the reporting period.
• Unit Calculation: (Availability time) / N
invoicing cycle.
• Reported Value = (Availability time) / N * 100.0
I.3.2 Disaster Recovery / Availability (Performance Standard 3.2)
• Unit of Measure: Disaster. Reference Section C.13.1.3 for system infrastructure

definition of a disaster.
• c1 = Calendar days from start of disaster to recovery of 50% operational capacity after
disaster
• c2 = Calendar days from start of disaster to recovery of 100% operational capacity
after disaster
• Reporting period. Reported on a monthly (or 4-4-5) basis consistent with Contractor’s
invoicing cycle.
• Reported Value = Unit Calculations c1 and c2.
I.4.1 IFILE Response / Timeliness (Performance Standard 4.1)
• Unit of Measure: A single IFILE server request. Reference Section C.10.5 for definition
of IFILE server request.
• Universe: N = All IFILE server requests during the reporting period
• Start time: Receipt of IFILE server request (Section C.10.5).
• End time: Return of HTML pages to client’s workstation (Section C.10.5).
invoicing cycle.
I.5.1 Edit Test Masking / Timeliness (Performance Standard 5.1)
• Unit of Measure: A single edit test mask / stable list delivered by the Government within
the reporting period. Reference Section C.17.5 for requirements to process the
mask/stable list in the production system. Reference Section C.23.4 for definition of edit
test mask / stable list.
• Universe: N = All occurrences of Government delivery of edit test mask / stable lists
during the reporting period
• Start time: Contractor receipt of edit test mask / stable list delivery from Government
(Section C.17.5).
• End time: Contractor implementation of edit test mask / stable list in the production
processing environment (Section C.17.5), including implementation that occurs beyond
the end of the reporting period.
• Unit Calculation (for each implemented edit test mask / stable list):
• 1 if (End time - Start time) ≤ 24 hours
• 0 if (End time - Start time) > 24 hours
invoicing cycle.
• Reported Value = Σ (Unit Calculation) / N * 100.0 OR

100.0 if no edit test mask / stable lists delivered within the reporting
period
I.6.1 Data Distribution / Timeliness (Performance Standard 6.1)
• Unit of Measure: A single output record produced per the requirements in Section C.10.4
and Section C.15, that is available for data dissemination to the Government end users
(through “push” or “pull” extracts) or the public (through public disclosure).
• Universe: N = All output records produced during the reporting period
• Validated Timestamp: Reference Attachment J.2.1 for definition of Validated

Timestamp.
• Completed Delivery Timestamp: Reference Attachment J.2.1 for definition of

Completed Delivery Timestamp.
• 1 if (Completed Delivery Timestamp - Validated Timestamp) ≤ Performance
Standard 6.1
• 0 if (Completed Delivery Timestamp - Validated Timestamp) > Performance
Standard 6.1
invoicing cycle.
I.6.2 Data Distribution / Accuracy (Performance Standard 6.2)
• Unit of Measure: A single output record produced per the requirements in Section C.10.4
and Section C.15, that is available for data dissemination to the Government end users
(through “push” or “pull” extracts) or the public (through public disclosure).
• Universe: N = All output records generated during the reporting period
• 1 if all fields in the output record are accurate.
• 0 if any fields in the output record are not accurate.

invoicing cycle.
I.6.3 Data Distribution / Timeliness (Performance Standard 6.3)
• Unit of Measure: A single “push” data distribution product delivered per the
requirements in Section C.15 and Attachment E.
• Universe: N = All “push” data distribution products delivered during the reporting period
• Delivery Timestamp: Delivery shall be measured as the timestamp of the notification

message sent to the Government indicating that the “push” data distribution product has
been generated and is available for pickup by the Government.
• 1 if (Delivery Timestamp) ≤ Section F prescribed delivery date / time
• 0 if (Delivery Timestamp) > Section F prescribed delivery data / time
invoicing cycle.
I.6.4 Data Distribution / Completeness (Performance Standard 6.4)
• Unit of Measure: A single “push” data distribution product delivered per the
requirements in Section C.15 and Attachment E.
• Universe: N = All “push” data distribution products delivered during the reporting period
• 1 if the “push” data distribution product contains all output records available for data
dissemination meeting the extract criteria, and only those records.
• 0 if the “push” data distribution does not contain all output records available for data
dissemination meeting the extract criteria.

routines to assess completeness so as to ensure an accurate, reliable, defensible, and
invoicing cycle.
I.6.5 Public Disclosure Queries / Response Time (Performance Standard 6.5)
• Unit of Measure: A single public disclosure query. Reference Section C.15 for
definition of a Web Service Request.
• Universe: N = All public disclosure queries received during the reporting period
• Received Timestamp: Timestamp for receipt of completed query at Contractor’s server.
• Response Timestamp: Timestamp for starting transmission of resolved query results to

user.
• 1 if (Response Timestamp - Received Timestamp) ≤ Performance Standard 6.5
• 0 if (Response Timestamp - Received Timestamp) > Performance Standard 6.5
invoicing cycle.
I.7.1 Web Portal Static Content Changes / Timeliness (Performance Standard 7.1)
• Unit of Measure: A single web portal static content change request delivered by the
Government within the reporting period. Reference Section C.10.2 and Section
C.20.11.8 for web portal content requirements.
• Universe: N = All occurrences of Government delivery of web portal static content

change requests during the reporting period
• Start time: Contractor receipt of web portal static content change request from
Government (Section C.10.2).
• End time: Contractor implementation of web portal static content change requests from
Government in the production processing environment (Section C.10.2), including
implementation that occurs beyond the end of the reporting period.
• Unit Calculation (for each implemented web portal static content change request):
invoicing cycle.

100.0 if no web portal static content change requests delivered within

the reporting period
I.7.2 Web Portal Dynamic Content Changes / Timeliness (Performance Standard 7.2)
• Unit of Measure: A single web portal dynamic content change request delivered by the
Government within the reporting period. Reference Section C.10.2 and Section
C.20.11.8 for web portal content requirements.
• Universe: N = All occurrences of Government delivery of web portal dynamic content

change requests during the reporting period
• Start time: Contractor receipt of web portal dynamic content change request from
Government (Section C.10.2).
• End time: Contractor implementation of web portal dynamic content change requests
from Government in the production processing environment (Section C.10.2), including
implementation that occurs beyond the end of the reporting period.
• Unit Calculation (for each implemented web portal dynamic content change request):
invoicing cycle.
• Reported Value = Σ(Unit Calculation) / N * 100.0 OR

100.0 if no web portal dynamic content change requests delivered
within the reporting period
I.7.3 Documentation Content Changes / Timeliness (Performance Standard 7.3)
• Unit of Measure: A single documentation or marketing material content change request

delivered by the Government within the reporting period. Reference Section C.24.15 and
Section C.24.16 for documentation content change requirements.
• Universe: N = All occurrences of Government delivery of documentation or marketing

material content change requests during the reporting period
• Start time: Contractor receipt of documentation or marketing material content change

request from Government (Section C.24.15 and Section C.24.16).
• End time: Contractor implementation of documentation or marketing material content

change requests from Government (Section C.24.15), including implementation that
occurs beyond the end of the reporting period.
• Unit Calculation (for each implemented documentation or marketing material content

change request):

invoicing cycle.

100.0 if no documentation or marketing material content change
requests delivered within the reporting period
I.8.1 Contact Center / First Call Contact Resolution (Performance Standard 8.1)
• Unit of Measure: A single contact center first call received by the Contractor within the
reporting period. Reference Section C.18 for contact center requirements.
• Universe: N = All occurrences of first calls received by the Contractor during the
reporting period
• Unit Calculation (for each first call):

• 1 if first call resolved.
• 0 if first call not resolved.
invoicing cycle.
I.8.2 Contact Center / Service Level (Performance Standard 8.2)
• Unit of Measure: A single call received by the Contractor within the reporting period.
Reference Section C.18 for contact center requirements.
• Universe: N = All occurrences of calls received by the Contractor during the reporting
period
• Start time: Timestamp of Contractor receipt of call.
• End time: Timestamp of Contractor answering of call.
• Unit Calculation (for each call):

invoicing cycle.

I.8.3 Contact Center / Calls Abandoned (Performance Standard 8.3)
period

• 1 if call not abandoned by caller.
• 0 if call abandoned by caller.
invoicing cycle.
I.8.4 Contact Center / Calls Blocked, Busy Signal (Performance Standard 8.4)
period

• 1 if call not blocked / does not receive busy signal.
• 0 if call blocked or receives busy signal.
invoicing cycle.
I.8.5 Contact Center / Callbacks (Performance Standard 8.5)
• Unit of Measure: A single callback initiated by the Contractor within the reporting
period. Reference Section C.18 for contact center requirements.
• Universe: N = All occurrences of callbacks initiated by the Contractor during the

reporting period
• Start time: Timestamp of Contractor receipt of call.
• End time: Timestamp of Contractor initiation of callback.


invoicing cycle.
I.8.6 Contact Center / Email Responses (Performance Standard 8.6)
• Unit of Measure: A single email response sent by the Contractor within the reporting
period. Reference Section C.18 for contact center requirements.
• Universe: N = All occurrences of email responses initiated by the Contractor during the
reporting period
• Start time: Timestamp of Contractor receipt of email or web form inquiry.
• End time: Timestamp of Contractor sending email response.

invoicing cycle.
I.8.7 Contact Center / Response Accuracy (Performance Standard 8.7)
• Unit of Measure: A single contact center response via phone call, email, or web form per
the requirements in Section C.18.
• Universe: N = All contact center responses generated during the reporting period (or a
sample, see below)
• 1 if the contact center response is accurate.
• 0 if the contact center response is inaccurate.
• Sampling / inspection methodology: The Contractor may use sampling, inspection, and
monitoring techniques to assess accuracy. The Contractor shall ensure that the sampling
methodology, including sample size, is adequate to ensure that the Performance Standard
measurement is subject to minimal sampling error (no more than ± 5 percentage points).
invoicing cycle.


Attachment J, Page 1 of 14
EFAST2 RFP
Attachment J
EFAST2 Tracking Database and
Production Control Reporting Requirements

J.1 Tracking Database Purpose
The purpose of the tracking database is multifold:
1. Production Control Reports. Provide an automated infrastructure enabling timely,

automatic generation of accurate production control reports to the Government,
based on self-consistent counts of all filings received in valid submission requests,
including accepted, not accepted, and in-process, and counts of filings failing each
edit test.
2. Audit. Provide an auditable basis for measuring system performance, including
timeliness performance standards and associated incentive payments.
3. End User Reference. Allow authorized Government end users to search for filing
information, including across multiple plan years, and obtain identifiers used to
retrieve posted filing data.
J.2 Tracking Database Requirements
The tracking database requirements described below are not intended to fully satisfy the
Contractor’s internal production control needs. They concern only functionality required for the
purposes listed above.
The database shall include one record for every filing submission received in a valid request
message as defined in Section C.10.4, including not-accepted submissions and filings still in
process in IFAS (i.e., not yet posted to Data Management).
Filing status records shall be retained in the tracking database from filing receipt for a
minimum of five years after delivery to the Government of final status structured data
records.
J.2.1 Tracking Database Records and Data Elements
Each record in the database shall contain, at a minimum, the following data elements (See the
DER, Attachment P, for detailed description):
Field Source When Populated

FILING-HEADER-EIN FilingHeader Tracking record
creation
FILING-HEADER-PN FilingHeader Tracking record
creation
FILING-HEADER-PLAN-YEAR- FilingHeader Tracking record
BEGIN creation

FILING-HEADER-PLAN-YEAR- FilingHeader Tracking record
END creation
FILING-HEADER-AMENDED- FilingHeader Tracking record
IND creation
FILING-HEADER-REF-ACK-ID FilingHeader Tracking record
creation
FILING-HEADER-FORM-YEAR FilingHeader Tracking record
creation
FILING-HEADER-PRIOR-YR-IND FilingHeader Tracking record
creation
Form Type (5500, 5500-SF) Filing structure Tracking record
creation
FILING-ID FilingHeader Tracking record
creation
FILING-HEADER-FILING- FilingHeader Tracking record
SOFTWARE-ID creation
SPONSOR-SIGNATURE-USERID FilingHeader Tracking record
creation
ADMIN-SIGNATURE-USERID FilingHeader Tracking record
creation
DFE-SIGNATURE-USERID FilingHeader Tracking record
creation
AGENT-SECURITY-SIGNERID FilingHeader Tracking record
creation
SUBMISSION-REQUEST-ID RequestHeader Tracking record
creation
TRANSMITTER-ID RequestHeader Tracking record
creation
TRANSMISSION-SOFTWARE-ID RequestHeader Tracking record
creation

ACK-ID Filing Status database. On completion of
System-generated acceptance
unique identifier of a processing
filing submission,
whether accepted or
not. Generated on
completion of
acceptance processing.
FILING-STATUS Filing Status database On completion of
acceptance
processing
ERROR-CODE [] Filing Status database On completion of
(array) of all schema acceptance
failures and edit test processing
failures
FILING-HEADER-TIMESTAMP FilingHeader Tracking record
creation
TRANSMISSION-MESSAGE- RequestHeader Tracking record
TIMESTAMP creation
RECEIVED-TIMESTAMP System-generated, Tracking record
indicates time of creation
receipt of valid
submission message.
This value shall be
used to determine
compliance with
timeliness performance
standards described in
Section C.2.
Tracking Record Created System-generated by Tracking record
Timestamp tracking database at creation
time this record is
inserted.
TRANSMISSION-RESPONSE- System-generated by Receipt sent to
TIMESTAMP tracking database at filer
time the receipt is
generated and returned
to filer.

VALIDATED-TIMESTAMP System-generated, On completion of
indicates time of acceptance
completion of processing
acceptance processing
in IFAS and generation
of filing status field in
tracking database. The
value for this data
element shall be used
to determine
compliance with
Section C.2.
Acknowledgement Response System-generated, Acknowledgement
Timestamp indicates time of sent to filer
completion of
acceptance processing
in IFAS and generation
of acknowledgement
response to filer. The
value for this data
to determine
compliance with
Section C.2.
Output Record Timestamp System-generated, On completion of
indicates time of output record
generation of creation
ProcessedFiling output
data record.
Completed EBSA Delivery System-generated, On completion of
Timestamp indicates availability or output record
delivery of data delivery
distribution record to
EBSA
Completed IRS Delivery Timestamp System-generated, On completion of
indicates availability or output record
IRS

Completed PBGC Delivery System-generated, On completion of
Timestamp indicates availability or output record
PBGC
Completed Public Disclosure System-generated, On completion of
Delivery Timestamp indicates availability or output record
Public Disclosure
COMPLETED-PROC- System-generated, On completion of
TIMESTAMP indicates availability or output record
EBSA, IRS, PBGC,
and Public Disclosure.
The value for this data
to determine
compliance with
Section C.2.
DLN System-generated On completion of
globally unique output record
identifier of an creation
accepted filing
submission.
Link to XML output record Allows retrieval of On completion of
filing data. output record
creation
Link to Archived Input message Used for special ad hoc Tracking record
Government requests creation
only.
Suspect Duplicate Indicator System-generated from Tracking record
automated query of creation
Tracking Database
True Duplicate Indicator System-generated from Subsequent to
automated query of completion of
Tracking Database filing acceptance
J.2.2 Creating and Populating Tracking Database Records
Each record shall be created immediately upon receipt of a valid filing submission request,
whether or not the filing submission itself is ultimately accepted or not accepted. For details of
submission request validation, see Section C.10.4.
Each tracking record element shall be populated in the tracking database and accessible to
queries within one minute of completion of the "when populated" event listed in Section J.2.1.
Contractor’s technical proposal shall demonstrate that the system technical architecture is capable
of capturing each such timestamp automatically and recording it in the tracking database.
J.2.3 Tracking Database Audit Trail, Query Application, and Detail Reports
All changes to populated filing records in the tracking database, including deletion, shall be
logged and visible for audit purposes.
The Contractor shall provide a programmatic query interface to the database suitable for
automatically generating report deliverables such as the Production Control (PC) Reports.
Upon Government request, the Contractor shall create a snapshot of the tracking database as of a
specified date, suitable for validating or auditing PC Reports. In addition, the Contractor shall
make this available to the Government as supporting documentation for PC Reports and
verification of timeliness standard compliance. Supporting documentation requirements for
invoices are specified in Section G.
J.2.4 True Duplicate Detection
The Contractor shall inspect all accepted filing submissions to determine whether they are true
duplicates of previously accepted filings. A filing submission shall be considered a true
duplicate if all FilingData or ShortFormData elements in the ProcessedFiling output record are
identical to those of a previously accepted filing submission. In that case, the submission with
the later Received Timestamp value in the Tracking Database shall be considered a duplicate,
and the submission with the earlier Received Timestamp value shall not be considered a
duplicate.
The detection shall take place in two steps. Upon creation of the tracking record for a filing
submission, if the values of FILING-HEADER-FORM-YEAR, FILING-HEADER-EIN,
FILING-HEADER-PN, and FILING-HEADER-PLAN-YEAR-END match those of an existing
Tracking Database record, and if FILING-HEADER-AMENDED-IND does not equal ’1’, then
the tracking record with the later RECEIVED-TIMESTAMP value shall be marked as a Suspect
Duplicate in the Tracking Database.
Subsequent to completion of filing acceptance, each accepted filing submission marked as a

Suspect Duplicate shall be checked to determine whether it is a true duplicate as described above
and in Sections C.11.1 and C.14.5, and if so shall be marked as a True Duplicate in the Tracking
Database.
The Contractor shall complete duplicate detection for each accepted filing within 24 hours of
filing acceptance.
J.2.5 Tracking Database Performance
The Contractor shall design the tracking database to include, at a minimum:
• Inquiries spanning multiple plan years

• Aggregation of records by TRANSMITTER-ID, TRANSMISSION-
SOFTWARE-ID, or FILING-HEADER-SOFTWARE-ID
• Aggregation of records by ERROR-CODE
• Marrying amended to original filings (matching FILING-HEADER-REF-ACK-
ID to ACK-ID)
• Detection of “true duplicate” filings
J.3 Production Control Reports
J.3.1 Purpose
The purpose of Production Control (PC) Reports is to help the Government do the following:
1. Monitor the overall status of EFAST2 production

2. Analyze volume trends vs. historical patterns
3. Analyze performance of edit tests
4. Track compliance with timeliness performance standards
J.3.2 Production Control Report General Requirements
1. PC Reports shall be delivered to the Government on a weekly basis. Each report

shall record the state of the system as of the end of the processing week, however
the Contractor defines it (e.g. after last shift, Saturday).
2. Reports shall be delivered within 2 business days of conclusion of the reporting
period.
3. The report shall be in a format suitable both for computation and analysis, such as
Microsoft Excel, and formatted as a printable record..
4. Except as indicated otherwise, all report elements shall be generated automatically
by queries against the tracking database or against a snapshot report of the database.
5. PC Report values shall be consistent with values obtained by Government queries
against the same data set, such as for audit purposes.
6. PC reports shall be self-consistent, as determined by self-consistency checks
specified below.
7. Delivered reports that fail any such checks shall be accompanied by a reasonable
explanation of each discrepancy, or shall be not accepted by the Government as
deficient or defective.
J.3.3 Production Control Report Required Data Elements
The following data elements shall be included in each report.
Production Control Report Header Items:
1. Report date. This is the Date/time of the tracking database snapshot used to create
the report was generated.
2. Version number of the report
3. Delivery date. Date report delivered to the Government.
J.3.3.1 Production Control Report Section 1 – Volumes
This section shall contain 3 columns, representing the following:

A. Filing submissions, current week
B. Filing submissions, previous week
C. Filing submissions, cumulative count (by processing year)
Rows in this report section shall include the following data elements:
1. Count of filing submissions received. The value indicates receipt by filing

acceptance system, and shall include the sum total of filings accepted, filings not
accepted, and filings still in acceptance processing. It shall not include filings
included in invalid web service requests, as described in Section C.10.4.
a) Regular filings
b) Short form filings
c) Prior year filings
2. Count of filing submissions not accepted, as described in Section C.10.4.
a) Regular filings
3. Count of filing submissions accepted, as described in Section C.10.4.
a) Regular filings
4. Count of filing submissions completing structured output data record.
a) Regular filings
5. Count of filing submissions completing delivery to Government end users.
a) Regular filings

6. Count of duplicate filings or amended filings.
J.3.3.2 Production Control Report Section 2 - Backlogs
This section shall contain 3 columns, as follows:
A. Filings, current week

B. Filings, previous week
C. Filings, weekly change
1. Validation backlog. Received but not completed acceptance processing.

2. Structured data processing backlog. Completed acceptance processing but not yet
completed posting of output data record.
3. Distribution backlog. Completed output data record but not yet completed
distribution to all end user agencies and public disclosure.
J.3.3.3 Production Control Report Section 3 - Timeliness
This section shall contain 3 columns, as follows:
A. Filings, current week

B. Filings, previous week
C. Filings, current performance standard measurement period, to date
1. Mean time to acknowledgment. Calculated as average of Validated timestamp minus

Received timestamp, computed using all filing submissions with Validated timestamp
in the specified reporting interval.
2. Mean time to structured output data. Calculated as average of Output Record
timestamp minus Received timestamp; computed using all filing submissions with
Output Record timestamp in the specified reporting interval.
3. Mean time to delivery. Calculated as average of Completed Delivery timestamp
minus Received timestamp; computed using all filing submissions with Completed
Delivery timestamp in the specified reporting interval.
4. Timely acceptance count. Count only filings with Validated timestamp in the
specified reporting interval.
5. Not-timely acceptance count. Count only filings with Validated timestamp in the
6. Acceptance timeliness percentage. This is calculated as the timely acceptance count
divided by the sum of the timely acceptance count and the not-timely acceptance
count.
7. Timely delivery count. Count only filings with Completed Delivery timestamp in the
8. Not-timely delivery count. Count only filings with Completed Delivery timestamp in
the specified reporting interval.
9. Delivery timeliness percentage. This is calculated as the timely delivery count
divided by the sum of the timely delivery count and the not-timely delivery count.
J.3.4 Production Control Report Section 4 - Edit Test Performance
This section shall contain 3 columns, representing the following:

A. Filings validated, current week
B. Filings validated, previous week
C. Filings validated, cumulative count (by processing year)
Rows in this section represent specific error/alert conditions, to include, at a minimum:
1. Total count
2. No errors or alerts
3. Schema error (If multiple schema error codes, break out each code in separate row.
See Section C.10.4.8)
4. Invalid binary attachment
5. Invalid FilingSoftwareId
6. Edit test errors, one row for each edit test number (also indicate Severity in row
label)
J.3.5 Production Control Report Quality Control Consistency Checks
In order to ensure that PC reports delivered to the Government are accurate and self-consistent,
the reports shall include consistency checks, as described below.
Each PC report shall report values of both the left and right sides of each consistency check
equation. Any equations that do not balance shall be explained in an attached note.
1. Overall system balance check:
Cumulative filings received = Cumulative filings not accepted + Cumulative filings

completing delivery + Cumulative validation backlog + Cumulative structured data
backlog + Cumulative delivery backlog + Prior year correction, where
Prior year correction = Cumulative filings not accepted at end of previous

processing year + Cumulative filings completing delivery at end of previous
processing year – Cumulative filings received at end of previous processing year
2. Validation backlog check:
Weekly change in Validation backlog = Current week filings received – current

week filings completing validation.
3. Structured data backlog check:
Weekly change in Structured Data backlog = Current week filings accepted –

current week filings completing structured data.
4. Delivery backlog check:
Weekly change in Delivery backlog = Current week filings completing structured

data – current week filings completing delivery.
The Contractor shall attach to the PC Report an explanation of any consistency check that fails.
Attachment K, Page 1 of 146
EFAST2 RFP
Attachment K
System Development Life Cycle Management Manual

U.S. DEPARTMENT OF LABOR

Office of the Chief Information Officer
System Development Life

Cycle Management Manual
Version 2.1
December 2002
U.S. Department of Labor
Preface
PREFACE
The following is Version 2.1 of the Department of Labor’s (DOL) System Development Life
Cycle Management Manual (SDLCM). The SDLCM was last updated in July 2000. Version 2.1
provides an Administrative Update to the document, and includes the following changes:
• Addition of Frequently Asked Questions (FAQs)

• Addition of a business process, integrating the SDLCM with Capital Planning, Security
and Privacy, and other functional areas under CIO oversight
• Update of security requirements
• Addition of enterprise architecture material
• Addition of quality assurance material
• Addition of information quality material
• Addition of software life cycle models
• Addition of a Waiver/Exception process
• Legislative update for the E-Government Act of 2002, Public Law 107-347
The Office of the Chief Information Officer (OCIO) hopes that Version 2.1 of the SDLCM
Manual proves to be useful to DOL Project Managers. If you have any questions, please contact
the OCIO, Room N1301, 200 Constitution Avenue, NW, Washington, DC 20210.
December 2002 i
Executive Summary
EXECUTIVE SUMMARY
Annually, the U.S. Department of Labor (DOL) invests millions of dollars on information
technology (IT) systems. These IT systems are vital to DOL mission programs and
administrative functions. DOL’s goal is to rely on systems and technology for a safe, secure, and
a dependable method to provide services, develop products, administer daily activities, and
perform short- and long-term management functions. DOL must ensure data privacy and
security when developing and implementing information systems as well as establish uniform
privacy and protection practices.
To effectively manage the Department’s IT development and maintenance efforts within the
framework provided by the "DOL Guide to IT Capital Investment Management (Version 2.0,
May 2000)," DOL developed the Systems Development and Life Cycle Management
(SDLCM) Manual. The SDLCM serves as the mechanism to assure that developing,
modifying, or enhancing systems meet established customer requirements and support DOL
critical success factors. It sets forth a standard and logical process for managing IT system
development activities and acquisition approvals that are controlled, measured, documented,
and ultimately improved while responding to the following current legislation mandating the
use of industry standards:
• National Technology Transfer and Advancement Act of 1995

• Information Technology Management Reform Act of 1996 – ITMRA (Clinger-Cohen
Act)
• OMB Director’s Policy Memorandum M-97-02 (Raines Rules)
• OMB Circulars (i.e. A-11, A-130, A-94, A-109)
DOL uses an IT Project Management Framework (PMF) to help Agencies manage projects and
integrate several different functional areas. The main components are IT Capital Planning and
Investment Management, the SDLCM, and Security Compliance. Other related functional areas
within the Office of the Chief Information Officer (OCIO) include Enterprise Architecture,
Information Quality, Quality Assurance, Performance Measurement, E-Government and Records
Management. The Framework is described in greater detail in later sections of the document,
including an integrated business process section. The Department’s PMF identifies the SDLCM
phases and maps them to corresponding IT Capital Planning and Security phases, thereby
ensuring a comprehensive, integrated approach to project management.
The SDLCM represents many years of systems development and engineering experience by
information systems professionals, including the incorporation of lessons learned from prior
implementation versions. The purpose of this manual is to disseminate proven practices for use
throughout DOL. The specific benefits expected include the following:
• Reduced risk of IT system project failure

• Improved consideration of DOL program environments and associated system and data
requirements throughout the entire life of the system (lessons learned)
• Early identification of technical and management issues to avoid investments in features
December 2002 i
Executive Summary
or functions not benefiting the business community

• Formalization of the IT system acquisition approval process
• Disclosure of all life cycle costs to guide business decisions
• Fostering realistic expectations of what the system will and will not provide, through
active user involvement
• Information to enable consideration of all aspects -- programmatic, technical,
management, and cost -- of a proposed system development or modification effort
• Periodic evaluations to identify systems that are no longer effective
• Measurements of progress and status to enable effective corrective action before
proceeding to the next phase
• Information that supports effective resource management and budget planning.
The Department’s SDLCM divides an IT system's life cycle into seven phases starting with
Conceptual Planning and ending with Disposition Phase. It describes the inputs, activities and
deliverables associated with each phase. Further, it presents guidance on how the approach can
be tailored to suit the various types of systems development and maintenance projects that exist
within DOL today.
The use of the SDLCM applies to all DOL and contractor personnel who are developing,
acquiring (i.e. Commercial Off-The-Shelf (COTS)), or managing new systems, including making
modifications or enhancements to existing systems. Adherence to the SDLCM by program
officials, system developers, employees, contractors performing systems work for the
Department, and all levels of DOL management across functional areas is crucial to delivering
cost effective information systems. DOL Agencies are responsible for ensuring that the systems
development and management approach described in the SDLCM is practiced on a day-to-day
basis. The Chief Information Officer/Office of the Chief Information Officer (CIO/OCIO) is the
authority for the SDLCM.
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TABLE OF CONTENTS
PREFACE………………………………………………………………………………………………………….….. i
EXECUTIVE
SUMMARY…………………………………………………………………………………………..Error! Bookmark
not defined.i
1 INTRODUCTION............................................................................................................................................. 5
1.1 FREQUENTLY ASKED QUESTIONS (FAQ) ABOUT THE SDLCM .................................................................. 5
1.2 DOL IT PROJECT MANAGEMENT FRAMEWORK ......................................................................................... 4
1.3 PROJECT MANAGEMENT ROLES AND RESPONSIBILITIES............................................................................. 5
1.4 IT CAPITAL PLANNING AND INVESTMENT MANAGEMENT REVIEW AUTHORITIES ..................................... 7
1.5 IT INVESTMENT MANAGEMENT WORK PATTERNS ................................................................................... 12
1.6 DELIVERABLE DESCRIPTION MATRIX....................................................................................................... 18
1.7 SECURITY COMPLIANCE ........................................................................................................................... 20
1.8 CERTIFICATE BASED SERVICES ................................................................................................................ 20
1.9 ENTERPRISE ARCHITECTURE .................................................................................................................... 21
1.10 QUALITY ASSURANCE .............................................................................................................................. 22
1.11 INFORMATION QUALITY GUIDELINES ....................................................................................................... 22
1.12 SOFTWARE LIFE CYCLE MODELS ............................................................................................................. 22
1.13 WAIVER/EXCEPTION PROCESS ................................................................................................................. 23
2 SDLCM INTEGRATED BUSINESS PROCESS ......................................................................................... 24
2.1 INTEGRATED BUSINESS PROCESS DESCRIPTIONS OF SDLCM PHASES AND STEPS ................................... 27
3 CONCEPTUAL PLANNING PHASE .......................................................................................................... 41
3.1 PHASE OVERVIEW .................................................................................................................................... 41
3.2 PHASE INPUTS .......................................................................................................................................... 41
3.3 PHASE ACTIVITIES AND DELIVERABLES ................................................................................................... 42
3.4 PHASE CONSIDERATIONS .......................................................................................................................... 45
4 PLANNING & REQUIREMENTS DEFINITION PHASE ........................................................................ 46
4.1 PHASE OVERVIEW .................................................................................................................................... 46
4.2 PHASE INPUTS .......................................................................................................................................... 46
5 DESIGN PHASE ............................................................................................................................................. 52
5.1 PHASE OVERVIEW .................................................................................................................................... 52
5.2 PHASE INPUTS .......................................................................................................................................... 52
6 DEVELOPMENT AND TEST PHASE......................................................................................................... 57
6.1 PHASE OVERVIEW .................................................................................................................................... 57
6.2 PHASE INPUTS .......................................................................................................................................... 57
7 IMPLEMENTATION PHASE ...................................................................................................................... 62
7.1 PHASE OVERVIEW .................................................................................................................................... 62
7.2 PHASE INPUTS .......................................................................................................................................... 62
8 OPERATIONS AND MAINTENANCE PHASE ......................................................................................... 66
December 2002 iii

8.1 PHASE OVERVIEW .................................................................................................................................... 66

8.2 PHASE INPUTS .......................................................................................................................................... 66
9 DISPOSITION PHASE .................................................................................................................................. 70
9.1 PHASE OVERVIEW .................................................................................................................................... 70
9.2 PHASE INPUTS .......................................................................................................................................... 70
APPENDIX I - ENTERPRISE ARCHITECTURE ............................................................................................... 73
ENTERPRISE ARCHITECTURE LAYERS ..................................................................................................................... 73
ENTERPRISE ARCHITECTURE MANAGEMENT SYSTEM (EAMS).............................................................................. 74
THE FEDERATED MODEL ........................................................................................................................................ 75
INITIATIVE ALIGNMENT .......................................................................................................................................... 75
UPDATES ................................................................................................................................................................ 76
APPENDIX II - SECURITY ROLES, ACTIVITIES AND DELIVERABLES .................................................. 77
SECURITY ROLES .................................................................................................................................................... 77
SECURITY ACTIVITIES AND DELIVERABLES ............................................................................................................ 78
APPENDIX III – SOFTWARE LIFE CYCLE MODELS .................................................................................... 81
APPENDIX IV – INFORMATION REFERENCES ............................................................................................. 85
APPENDIX V – SLDCM DELIVERABLE SUPPORTING DOCUMENTATION ........................................... 87
APPENDIX VI – EXCEPTION REQUEST FORM.............................................................................................. 89
APPENDIX VII – DELIVERABLE TEMPLATES .............................................................................................. 91

ADDITIONAL DELIVERABLES ................................................................................................................................ 129
APPENDIX VIII – STRATEGIC PLANNING DISCUSSION .......................................................................... 137
STRATEGIC MANAGEMENT PROCESS .................................................................................................................... 137
BUSINESS PROCESS REENGINEERING .................................................................................................................... 137
PERFORMANCE MEASUREMENT ............................................................................................................................ 137
LIST OF FIGURES
FIGURE 1: DOL IT PROJECT MANAGEMENT FRAMEWORK…………………………………………………..3
FIGURE 2: DOL INVESTMENT REVIEW BOARD STRUCTURE………………………………………………...8
FIGURE 3: LARGE SYSTEM EFFORT WORK PATTERN………………………………………………………. 12
FIGURE 4: MEDIUM SYSTEM EFFORT WORK PATTERN……………………………………………………..13
FIGURE 5: MAINTENANCE AND ENHANCEMENT SYSTEM EFFORT WORK PATTERN………………… 14
FIGURE 6: SMALL SYSTEM EFFORT WORK PATTERN………………………………………………………. 15
FIGURE 7: SDLCM DELIVERABLE MATRIX…………………………………………………………………… 16
FIGURE 8: SDLCM INTEGRATED BUSINESS PROCESS………………………………………………………. 24
FIGURE 9: CAPITAL PLANNING CONTROL PROCESS………………………………………………………...25
FIGURE 10: CONCEPTUAL PLANNING PHASE ACTIVITIES………………………………………………….40
FIGURE 11: PLANNING & REQUIREMENTS PHASE ACTIVITIES…………………………………………… 45
FIGURE 12: DESIGN PHASE ACTIVITIES……………………………………………………………………….. 51
FIGURE 13: DEVELOPMENT & TEST PHASE ACTIVITIES…………………………………………………….56
FIGURE 14: IMPLEMENTATION PHASE ACTIVITIES…………………………………………………………. 61
FIGURE 15: OPERATIONS & MAINENTANCE PHASE ACTIVITIES…………………………………………..65
FIGURE 16: DISPOSITION PHASE ACTIVITIES………………………………………………………………… 69
December 2002 iv
FIGURE 17: ENTERPRISE ARCHITECTURE LAYERS…………………………………………………………..72

FIGURE 18: ITERATIVE SOFTWARE DEVELOPMENT MODEL……………………………………………… 83
1 INTRODUCTION
This manual describes the U.S. Department of Labor’s (DOL’s) Systems Development and Life
Cycle Management (SDLCM) methodology. The SDLCM presents a seven-phase structured
approach to developing and managing IT projects from concept to disposition. The concepts
presented are the foundation for the life cycle management approach adopted by DOL to
improve the quality of Departmental information technology (IT) systems.
This first introductory chapter provides an overview of some general concepts that are relevant to
the SDLCM, including the Departmental project management framework, project management
roles and responsibilities, the capital planning and investment control (CPIC) process, security,
enterprise architecture and quality assurance. The second chapter includes an integrated business
process for the SDLCM. Subsequent chapters address particulars regarding the Department’s
seven defined phases of the SDLCM. Finally, the appendices provide additional information on
several of the areas highlighted in the main document as well as detailed descriptions and
templates for the SDLCM deliverables. Appendix IV contains hyperlinks and relevant references
for Departmental, Federal and legislative guidance that impacts SDLCM activities.
1.1 Frequently Asked Questions (FAQ) about the SDLCM
What is the SDLCM Manual?

The SDLCM is the System Development Life Cycle Management Manual. It is a management
framework designed to help Agencies successfully manage IT projects. It applies to all IT
projects including custom software development, COTS integrations, and infrastructure changes.
Why do I have to use the SDLCM?

The SDLCM serves as the mechanism to assure that developing, modifying, or enhancing
systems meet established user requirements and support DOL critical success factors. It sets
forth a standard and logical process for managing IT system development activities and
acquisition approvals that are controlled, measured, documented, and ultimately improved while
complying with applicable legislation. Ideally, the SDLCM will add value to projects by keeping
them on track, forcing project staff to think about many challenging issues during the project life
cycle.
When do I use the SDLCM?
Agencies will need to follow the SDLCM for all IT projects including software development,
COTS integration and infrastructure changes. A key point of understanding is that the SDLCM
should be utilized as a reference document throughout the life cycle of a system development
initiative.
What is a work pattern and how do I know which one to use?
December 2002 v
A “work pattern” refers to the activities and products associated with a systems development
project that are tailored to the project’s size and scope. There are four work patterns: small,
medium, large, and maintenance. Criteria used to determine the appropriate work pattern
include cost, timelines, technical complexity, and security risk. In general, the more costly,
technically complex, or risky a project is, the more likely it is that the large work pattern will be
appropriate. All major systems must follow the large work pattern. Please refer to the work
pattern and threshold approval sections of this manual for specific details. They can be found
later in Chapter 1 of this document.
How do I know what the security requirements for my system will be?
Security requirements should be discussed with Departmental security staff during the beginning
of the conceptual planning phase. Sponsoring Agency security authorities should, if possible,
review the requirements referenced in the Computer Security Handbook prior to these
discussions. This version of the SDLCM addresses security requirements in each phase of the life
cycle. In addition, Appendix II focuses on Security roles, activities, and deliverables.
Where do I go to get help when I have questions?

The OCIO IT capital planning and system development personnel are the primary resources for
providing SDLCM assistance. If you have questions about the SDLCM, please contact Peter
Sullivan in the OCIO at 202/693-4211 or sullivan-peter@dol.gov.
What if the SDLCM process does not suit the needs of my software development project?
If a project team proposes to use an alternate system development approach or non-standard
SDLCM templates (deliverables) in conjunction with an initiative, this exception needs to be
approved by Departmental IT system development and capital planning staff. Project managers
must coordinate with OCIO staff to discuss the exception process during the conceptual planning
phase. Exception requests will be handled on a case-by-case basis, taking into consideration the
complexity of the project and the applicability/reason for the specific request. Please refer to the
Waiver/Exception Process section of this manual, and direct exception requests to the OCIO’s IT
System Development Staff. In addition, please refer to Appendix III for more information on
Software Life Cycle Models.
How does the SDLCM relate to other OCIO requirements for IT projects?
The SDLCM is one component of DOL’s IT Project Management Framework. This Framework
is described as the activities necessary to ensure that an IT project progresses toward the
achievement of its objectives in accordance with planned or revised cost, schedule and technical
baselines, as well as performance outcomes. The other components of the framework focus on IT
Capital Planning and Security. Other related functional areas within the OCIO include
Enterprise Architecture, Information Quality, Quality Assurance, Performance Measurement, E-
Government and Records Management. All of these components must work together in an
integrated manner to ensure compliance with statutory and regulatory requirements and
successful project outcomes. In formulating a lifecycle development process, it is essential that
requirements documentation, work efforts and system specifications reflect the Department’s
guidance on these topics. Reference materials on these topics are listed in the appendices.
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1.2 DOL IT Project Management Framework

The Department’s Project Management Framework (PMF) identifies the SDLCM phases and
maps them to corresponding IT Capital Planning and Security phases, thereby ensuring a
comprehensive, integrated approach to project management. Process reviews by Agency, OCIO,
Management Review Board (MRB), and the Technical Review Board (TRB) are conducted and
recommendations/approvals are given addressing risk, complexity, cost and budget coverage.
The exhibit also maps the SDLCM to the major milestones of the Department's Security process.
Other related functional areas within the OCIO include Enterprise Architecture, Information
Quality, Quality Assurance, Performance Measurement, E-Government and Records
Management. These components are described in greater detail in later sections, including an
integration overview in the business process section. The products of these components, and
more importantly, the integration of them, help facilitate project success.
Figure 1 – DOL IT Project Management Framework
IT Capital Planning & IT Non-Systems

Investment Control Development IT Systems Development Life Cycle Security Life Cycle
Life Cycle Life Cycle
Conceptual - Business Need

- Data Sensitivity Analysis
- Feasibility Initiation - Privacy Impact Assessment
Planning - Scope
Project Concept
Select - Planning
Planning & - Resources - Risk Assessment
- Start-Up - Schedules - System Security Plan
Requirements - Budget - Plan of Action and
Definition - Requirements Milestones
Development or
- Subsystems & Environment
Apply Lessons Learned
Acquisition - Security Controls

Design - Design Specs - Contingency Planning
- Revised Planning
Project Execution
- PM Elements - Development of Software
Control - Tracking Development - Security Test & Evaluation
- Comprehensive Testing
& Test - Certification
- Reviews - Acceptance Testing
- Risk Mgmt.
- Installation in
Implementation Production Environment
Implementation - Authorization to Operate
Ops & - Systems Performance Ops & - Annual Reviews

Monitoring - Annual Self Assessment
Maintenance - Upgrades Maintenance - Re-Certification
Evaluate Project Close-Out

- Termination or Migration of - De-Certificaation
Disposition Systems Disposition - Media Sanitazation
PIR
The Capital Planning Review and Approval Process is defined by threshold levels - Agency review for Threshold 1 projects, OCIO review for
Threshold 2/3i, and TRB/MRB review for Threshold 3. Please refer to the DOL Guide to Capital Planning for more information.
The Security Certification & Acceditation Process is defined by sensitivity level. The effort is based on three criteria - confidentiality, Iitegrity
& availability. Please refer to the DOL Computer Security Handbook for more information.
During the Conceptual Planning Phase, the Project Manager and appropriate project team
members are identified. An individual, team, or reviewing authority such as the sponsoring
Agency, OCIO, TRB or MRB, as appropriate, is designated as having review and approval
responsibility for project milestones and products prior to the project continuing to the next
phase. Other organizations and individuals become actively involved in the life cycle as the IT
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system matures. These organizations include user organizations or individuals responsible for
database management, data administration, configuration management (CM), acquisition
(procurement) support, and system security.
1.3 Project Management Roles and Responsibilities

1.3.1 Project Manager
The Project Manager has overall responsibility for coordinating the management and technical
aspects of the life cycle of a system, including activities related to the development of a system.
Responsibilities of a Project Manager may include (but are not limited to) the following:
developing a Project Management Plan, developing a cost and schedule baseline, and completing
a project within schedule and budget constraints while meeting the customer’s needs. In
addition, a Project Manager is responsible for coordinating the development, implementation,
and operation and maintenance of a system with appropriate units within an Agency (including
centralized IT staff such as network operations staff, security personnel, database management
staff, the IRM manager, etc.) as well as reporting the results of projects to the System Owner and
other appropriate Agency staff. When appropriate, a Project Manager should present the
progress of critical projects to the OCIO, the Technical Review Board (TRB), or another entity
within the capital planning and investment management program. The Project Manager
performs the following functions:
• Determine project team organization based on user and information systems organization
recommendations.
• Provide detailed work assignments, making sure there are written tasks for all work.
• Develop measurement criteria that define acceptable performance of each task.
• Manage project development risks in accordance with SDLCM guidance, providing
prioritized risk lists, probability of risk occurrence, impact to the project, and mitigating
activities for all identified project risks. Risk management planning should include the
contingency costs of mitigation.
• Coordinate and/or perform system planning, design, and implementation. Report on the
progress of these efforts at quarterly capital planning control reviews.
• Coordinate user involvement, ensuring adequate involvement for all phases of the project
is maintained. Particular emphasis in the requirements and testing phases is critical. It is
the Project Manager’s responsibility to ensure the System Owner is involved in authorizing
the completeness of the requirements.
• Schedule and direct SDLCM documentation and milestone reviews and participate in
reviews conducted by independent staff or a review committee.
• Lead the resolution of problems during all phases.
• Ensure delivery of base lined and fully documented deliverables required to initiate system
implementation.
• Oversee preparation of required documentation and maintenance (QA) of a project file.
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• Serve as the overall Quality Assurance (QA) manager for all required document sets and
deliverables. When required, report on the QA status of all required project documents and
deliverables as part of an OCIO generated Quality Assurance Audit.
• Follow SDLCM guidance as outlined in this manual.
• Coordinate with the Computer Security Officer (CSO) to ensure all security activities are
completed. The DOL Computer Security Handbook contains more in-depth information
on this subject.
1.3.2 System Owner
The System Owner is located within the DOL organization benefiting from or requesting the
work on a systems project and is frequently thought of as the “customer” for that project. The
System Owner performs the following functions:
• Maintains active senior-level involvement throughout the development of the system.

• Initiates the need identification process to generate a request for a new information system
or modification to an existing system.
• Participates in project review activities and reviews project deliverables.
• Coordinates activities with the Agency Senior IT Executive.
• Obtains and manages the budget throughout the project's life cycle against a Project
Manger’s delivered locked baseline.
• Identifies high-level business functions and the need for new development.
• Defines the scope and context of the new development.
• Selects functional organization representatives as the essential participants on the project
team with responsibility for defining functional and user needs.
• Holds review and approval authority for ensuring that developed products meet user
requirements.
• Conducts a review of Privacy Act issues to determine applicability. If determined to be
appropriate, the System Owner will prepare or oversee preparation of the Privacy Act
Notice and coordinate with the Records Management representative on the Privacy Act
System Notice.
• Conducts review of Section 508 compliance issues to determine applicability.
• Provides baseline assessment performance measures to evaluate the delivered IT initiative
against.
1.3.3 Users
Active user participation is essential at all levels in the definition, design, and development of an
IT system. Users are responsible for initiating and expeditiously resolving issues relating to both
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system development efforts and identification and documentation of requirements. Specifically,

user objectives are as follows:
• Provide a quick and consistent review of the requirements.

• Provide statistical information relative to the work processes.
• Develop performance standards.
• Review and refine the functional requirements and their documentation.
• Approve and prioritize requirements.
• Perform user acceptance testing.
1.3.4 Integrated Project Team
Integrated project team members bring technical and functional expertise to the project with each
member planning and performing tasks in that individual’s area of expertise. Team members
may not necessarily serve on the project team for the duration of the project; however, all
essential project team members must be identified in the Conceptual Planning Phase of the
project.
The project team may include individuals fulfilling the roles of: system developer; system tester;
data administrator; database administrator; quality assurance (QA) representative; risk
representative; Computer Security Officer (CSO); Configuration Management (CM)
representative; telecommunications representative; Acquisitions Management representative;
Systems Operations representative; Freedom of Information Act/Privacy Act (FOIA/PA)
representative; and other representatives required by the project. Not every project will have
full-time staff assigned to every role, and some projects may not need all roles fulfilled.
However, consider all roles during project planning.
1.4 IT Capital Planning and Investment Management Review Authorities

DOL has developed an approach to identify, fund, and manage IT investments. Specifically, the
process described herein applies to the selection, control, and evaluation of the Department's IT
initiatives. The three phases are described as follows:
• Select – The process used to identify all new, ongoing, and operational investments for
inclusion into the Department's IT portfolio. Within this phase, Department personnel
screen, score, rank, and select IT investments with input provided by functional and
technical staff. The final approval of large "above threshold" initiatives (thresholds are
defined below) will be made by the Department's Management Review Board with the
support of the Technical Review Board and Chief Information Officer. Other IT
investment selection decisions will be made by the Department's Agencies and the CIO, as
designated by the Department's IT investment threshold policy. Select is broken down into
two sub-phases: “Pre-Select” and “Final Select.” Pre-Select begins with the initial agency
budget submission and continues until DOL sends their final budget request to OMB (after
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passback). Final Select occurs after DOL is informed of the final budget following the
Congressional appropriations process.
• Control – The process used to monitor ongoing IT initiatives through their development or
acquisition life cycle up to deployment and operation. The objective of the control phase is
to ensure, through timely oversight, that IT initiatives are performing within acceptable
cost, schedule, and technical performance parameters and that potential risks and returns
are continually being addressed.
• Evaluate – The process used when an IT investment becomes operational to determine
whether the investment met performance, cost, and schedule objectives. The process is also
used to determine the extent to which the Capital Planning process improved the outcome
of the investment (lessons learned). These two steps are accomplished by conducting a
Post Implementation Review (PIR) that focuses on each category.
1.4.1 IT Investment Approval Thresholds and Review Responsibilities
All IT initiatives are not the same – they vary according to cost, size, technical complexity, and
duration. To help distinguish between different IT initiatives, DOL uses four thresholds in
governing approval authority of IT systems. They are defined as follows:
• Threshold 1: Initiatives with expected investment costs up to $100,000 annually.

Initiatives meeting Threshold 1 criteria are self-certified at the Agency-level per the format
listed in the DOL Guide to IT Capital Investment Management (DOL Guide). The OCIO
is responsible for providing periodic oversight of the Agencies management of IT. In
particular, the OCIO is required to ensure that the Agency complies with the guidance
provided in this SDLCM Manual. This oversight is achieved through the Quarterly Review
process.
• Threshold 2: Initiatives with expected investment costs between $100,000 and $5,000,000
annually. Threshold 2 initiatives are entered into the Information Technology Investment
Portfolio System (I-TIPS) and are reviewed for approval by the OCIO using the procedures
found in the DOL Guide. I-TIPS is the Departmental and Federal web-based decision
support and project management tool for managing IT investments. Additional
information on I-TIPS can be found at I-TIPS Online http://www.itips.gov. The DOL
version is at http://asitips01.dol.gov. The OCIO will review the initiative to ensure that the
project complies with the guidance provided in the SDLCM. This includes ensuring the
supporting documentation for the initiatives has been negotiated between the OCIO and the
Agency.
• Threshold 3i: Initiatives that involve modification/revisions to the existing IT
infrastructure with no new technology involved. Review and approval is by OCIO. The
TRB is informed at scheduled meetings of OCIO review decisions.
• Threshold 3: All initiatives above $5,000,000 annual investment costs and any initiative,
regardless of dollar value, meeting the exception criteria (interoperable, cross-cutting,
designated as having high management visibility, infrastructure related, or affecting
financial systems or data) will be entered into I-TIPS. These initiatives will be reviewed
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by the TRB with corresponding referrals to the DOL Management Review Board (MRB)
per the procedures found in the DOL Guide. The OCIO will assist the TRB/MRB by
reviewing the initiative to ensure that the project complies with the guidance provided in
the SDLCM. This includes ensuring that any additional requirements of the TRB/MRB
have been followed by the initiating project. If in compliance, the OCIO recommends
support of the initiative to the TRB/MRB.
As part of the capital investment management process, DOL has established an investment
review board structure to review and approve IT investments. This investment review board
structure is depicted in Figure 2 below. Within the capital planning process, there are different
types of IT initiatives that are defined using criteria (primarily related to the amount of funding
required) and four levels or thresholds (referenced above). The approving authority within the
investment review board structure will depend on what threshold an IT initiative falls under.
Process reviews by Agency, OCIO, Management Review Board (MRB), and the Technical
Review Board (TRB) are conducted and recommendations/approvals are given addressing risk,
complexity, cost and budget coverage. Responsibilities and roles of important organizations
involved throughout the capital planning and systems development life cycle are described
below.
Figure 2 – DOL Investment Review Board Structure
Secretary of Labor
Deputy Secretary Role

Deputy Secretary of
• DOL Chief Operating Officer
Labor
Management Review Board Role
DOL Chief Management Review • Approves IT Strategic Guidance
Information Board • Approves, Controls, Evaluates IT Portfolios
Officer Chair: Asst. Sec. Admin & Mgt • Ensures IT’s alignment with Departmental
CIO Role Members: Agency Heads, CFO Mission and Goals
• Senior IT Advisor to the Management
Review Board and Secretary Technical Review Board Role
• Develops IT Strategic Guidance
Technical Review Board • Conducts IT Investment Analysis
• Presents proposed IT Portfolios • Recommends IT Portfolios
Chair: Deputy CIO
• Provides final portfolio endorsements • Manages IT Architecture and Standards
Members: Agency IRM Managers and Programs
• Presents and Recommends Control and
Admin Officers, Procurement Exec, OCFO
Evaluate phase decisions • Conducts IT Strategic Planning
• Establishes Forums for increased collaboration
and inter-agency communication
Sub-Committee Role: Sub-Committee Role

• Recommend IT investment
IT Capital Planning IT Architecture • Provides Recommendations
Management Process Sub-Committee Sub-Committee to Full TRB on IT Arch Issues
Improvements to Full TRB
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Note: Much of the information in the following sections comes from Secretary’s Order 1-2000.
As of November 2002, this Secretary’s Order is being revised and some of the
responsibilities outlined below may have changed. Because the SDLCM and the
Secretary’s Order are being revised concurrently, the information below may not be
consistent with the new Order. Please refer to the DOL website for the revised version of
the Secretary’s Order: http://www.labornet.dol.gov/html/secretarys_orders.jsp.
1.4.2 Management Review Board (MRB) Authority
The Management Review Board (MRB) is chaired by the DOL Deputy Secretary and has the
following responsibilities:
• "Evaluate and either approve, not approve, or approve with conditions TRB
recommendations on IT portfolios and initiatives and advise the CIO of the results."
(Secretary’s Order 1-2000, "Authority and Responsibilities for Implementation of the
Paperwork Reduction Act of 1995 (P. L. 104-13) and the Clinger-Cohen Act of 1996
Information Technology Management Reform Act of 1996) (Division E of P. L. 104-106),"
Section 8, b, 1, page 9.)
• "Ensure that MRB decisions and recommendations pertaining to IT investment
management deliver substantial business benefit to the Department and/or substantial
return-on-investment to the taxpayer." (Secretary’s Order 1-2000, "Authority and
Responsibilities for Implementation of the Paperwork Reduction Act of 1995 (P. L. 104-
13) and the Clinger-Cohen Act of 1996 Information Technology Management Reform Act
of 1996) (Division E of P. L. 104-106)," Section 8, b, 2, page 9.)
• The Management Review Board (MRB) shall designate the Deputy CIO to chair, and
manage a Technical Review Board (TRB).
1.4.3 Technical Review Board (TRB) Authority
The Technical Review Board (TRB) serves as the Department’s first tier investment review
board for above threshold IT investments and as a forum to identify and resolve Department-
wide IT-related issues. The TRB makes recommendations on the appropriate disposition of
above threshold IT investments to the MRB based on standardized investment review criteria,
with a focus on the technical feasibility of the investments. The TRB also serves as a forum to
conduct Departmental IT strategic planning, enterprise architecture management, and IT capital
planning process improvements. The Deputy CIO chairs the TRB. (Secretary’s Order 1-2000,
"Authority and Responsibilities for Implementation of the Paperwork Reduction Act of 1995 [P.
L. 104-13] and the Clinger-Cohen Act of 1996 Information Technology Management Reform
Act of 1996) (Division E of P. L. 104-106), (Technical Review Board Charter)
1.4.4 Chief Information Officer (CIO)/Office of the Chief Information Officer (OCIO)
The Secretary’s Order (1-2000) Authority and Responsibilities for Implementation of the
Paperwork Reduction Act of 1995 (P. L. 104-13) and the Clinger-Cohen Act of 1996
(Information Technology Management Reform Act of 1996) (Division E of P. L. 104-106)
December 2002 10
delegates authority and assigns responsibility for implementation of the Paperwork Reduction
Act of 1995 (P. L.104-13) and the Information Technology Management Reform Act (ITMRA)
of 1996 (Division E of P. L.104-106) and formally establishes within the Department of Labor
the position of the Chief Information Officer (CIO). The Secretary’s Order (1-2000) states that
the CIO provides advice and other assistance to the Secretary of Labor and other senior
management personnel of DOL to ensure that IT is acquired and information resources are
managed for the Department in a manner that implements the policies and procedures of the
ITMRA. In accordance with the duties assigned to the CIO by the ITMRA, the CIO:
• Is responsible for presenting proposed IT portfolios,

• Serves as the senior IT advisor to the Secretary and the MRB,
• Promotes the effective and efficient design and operation of all major information
management processes for the Department and provides final portfolio enhancement, and
• Designs, implements and maintains in DOL a process for maximizing the value and
managing the risks of IT acquisitions. This is accomplished by providing a means for
senior management personnel to obtain timely information regarding the progress of an
investment in an information system, including a system of milestones for measuring
progress, on an independently verifiable basis, in terms of cost, capability of the system to
meet specified requirements, timeliness, and quality.
• The Deputy CIO shall chair and manage a Technical Review Board (TRB).
1.4.5 Agency Head
As stated in the Secretary's Order 1-2000, roles and responsibilities of the Agency Head are as
follows:
• All Agency Heads are assigned responsibility to fully support the CIO in matters
concerning information collection and burden reduction and to ensure compliance by their
organizations with CIO, OMB, and PRA guidance and policies.
• All Agency Heads are assigned responsibility to fully support the TRB and MRB in
matters pertaining to IT initiatives and to ensure compliance by their organizations with
Clinger-Cohen and DOL IT guidance and policies.
• All Agency Heads are assigned responsibility to fully support the Department-wide
initiatives approved by the MRB and sponsored by the CIO, re-engineer Agencies’ mission
related processes to maximize return on IT expenditures, and ensure that IT initiatives are
managed for successful implementation.
• The Solicitor of Labor is responsible for providing legal assistance and advice to all
officials of the Department who are responsible for activities under PRA and the Clinger-
Cohen Act and under this Order, except as provided in Secretary’s Order 2-90 (January 31,
1990) with respect to the Office of the Inspector General.
December 2002 11
1.5 IT Investment Management Work Patterns

An important objective of the SDLCM is to provide flexibility that allows tailoring to suit the
characteristics of a particular IT system development project. One methodology does not
necessarily fit all sizes and types of system development and enhancement efforts. The SDLCM
provides this flexibility by providing four work patterns that characterize the various types of
projects that exist within DOL. The full sequential work pattern is the model for all project
development processes. The level of detail captured within the documentation is reviewed and
determined based on the Capital Planning Threshold Level approval authority. A work pattern
permits a project planner to tailor the Project Management Plan to meet the specific needs of the
project and still conform to SDLCM standards. (The Project Management Plan will be explained
in greater detail later in this document and a template is included in Appendix VII.)
During the Planning and Requirements Definition Phase, the Project Manager and Project Owner
or other Agency authorities will evaluate the system concept definition documentation and
identify the work pattern that best suits the IT development or maintenance effort. The four
patterns of work for DOL IT system efforts are as follows:
Large System Effort - Threshold 3 Initiative

Medium System Effort - Threshold 2 Initiative
Maintenance and Enhancement Effort - Threshold 3i Initiative
Small System Effort - Threshold 1 Initiative
Commercial-off-the-Shelf Software (COTS) integration and enhancement efforts may be applied

to any of the work patterns described above. For COTS efforts, existing documentation can be
adopted where applicable to develop core deliverables according to Agency policy and
procedures. A description of each of the four SDLCM work patterns is provided in the following
sections.
December 2002 12
Large System Effort Work Pattern
The Large System Effort Work Pattern is also referred to as the “Full-Sequential Work Pattern”
and follows the methodology described in phase sections of this manual. The system effort may
be a replacement, modernization, or a new development initiative and is characterized as a
Threshold 3 Initiative. Figure 3 shows the core, optional and updated deliverables for each
phase. A detailed deliverables matrix for this work pattern, showing governing regulations and
policies as well as associated industry standards, is provided in section 1.6.
Figure 3: Large System Effort Work Pattern

Phase Phase Phase Phase Phase Phase Phase
Deliverables 1 2 3 4 5 6 7
RITS/Statement of Concept C
Cost Benefit Analysis C U U
Project Risk Management Plan C U U U U
Project Management Plan C U U U U
Data Sensitivity Assessment C U U U
Privacy Impact Assessment C U U U
Feasibility Study O
Acquisition Strategy/Plan O O C U U
Work Breakdown Structure O O C U U
SOW O
Functional Requirements Document C
Security Risk Assessment C U U U U
System Security Plan C U U U U
Security Plan of Action and Milestones (POA&M) C U U U C
Test Plans O O C
CM Plan O C U U
Legacy Data Plan O
Detailed Design C
Contingency Plan C U U U
Implementation Plan O C
Acceptance Test Plan C
Security Test & Evaluation C
Acceptance Test Report C
Acceptance Test Approval C
Training Plan C
Delivered System C
System Manuals C U U
User Manuals C U U
System Fielding Authorization O
Security Certification C U U
Security Accreditation Letter C U
Implemented System C
Trained Personnel C
Implementation Certification Statement C
Disposition Plan C U
Security Self-Assessment (Annual) C
Archived System C
Legend
Phase 1 - Conceptual Planning Phase C - Core
Phase 2 - Planning & Requirements Definition Phase O - Optional
Phase 3 - Design Phase U - Updated
Phase 4 - Development & Test Phase
Phase 5 - Implementation Phase
Phase 6 - Operations & Maintenance Phase
Phase 7 - Disposition Phase
December 2002 13
Medium System Effort Work Pattern
The Medium New System Effort Work Pattern applies to new IT system efforts with a Threshold
2 Initiative level. This work pattern closely follows the Large System Effort Work Pattern. Core
deliverables are the same, except the Agency/OCIO will determine the level of detail and rigor to
apply commensurate with the dollar effort and complexity of the project. Multiple deliverables
may be combined, as appropriate, resulting in fewer documents. Figure 4 shows the core
deliverables for each phase of this work pattern.
Figure 4: Medium System Effort Work Pattern

Cost Benefit Analysis C
Project Risk Management Plan C
Project Management Plan C
Feasibility Study
Acquisition Strategy/Plan C
Work Breakdown Structure C
SOW
Test Plans C
CM Plan C
Legacy Data Plan
Detailed Design C
Implementation Plan C
Acceptance Test Plan C
Acceptance Test Report C
Training Plan C
Delivered System C
System Manuals C
User Manuals C
System Fielding Authorization
Trained Personnel C
Disposition Plan C U
Archived System C
Legend
December 2002 14
Maintenance and Enhancement Effort Work Pattern
The Maintenance and Enhancement Effort Work Pattern applies to existing IT systems that are
being maintained or enhanced. This is a Threshold 3i Initiative. Funding for this work pattern
may come from the Agency steady-state (base) of operations. Updating existing documentation,
as needed. Figure 5 shows the minimum core deliverables for each phase of this work pattern.
Figure 5: Maintenance and Enhancement Effort Work Pattern

Cost Benefit Analysis
Project Risk Management Plan
Project Management Plan
Feasibility Study
Acquisition Strategy/Plan
Work Breakdown Structure
SOW
Security Risk Assessment U U U U U
Test Plans C
CM Plan
Legacy Data Plan
Detailed Design
Implementation Plan C
Acceptance Test Plan
Acceptance Test Report
Acceptance Test Approval
Training Plan
Delivered System C
System Manuals
User Manuals
Security Certification U U U
Security Accreditation Letter U U
Trained Personnel C
Disposition Plan
Archived System
Legend
December 2002 15
Small System Effort
The Small System Effort Work Pattern applies to a new IT system development effort with a
Threshold 1 Initiative level. The system effort involves development of or update to deliverables
that are relatively minor in nature. Documentation follows the normal policies and procedures
established by the Agency. Figure 6 shows the minimum core deliverables for each phase of this
work pattern.
Figure 6: Small System Effort Work Pattern
Cost Benefit Analysis
Project Risk Management Plan
Project Management Plan
Feasibility Study
Acquisition Strategy/Plan
SOW
Functional Requirements C
Test Plans/Criteria C
CM Plan
Legacy Data Plan
Detailed Design
Implementation Plan
Acceptance Test Report
Training Plan
Delivered System/Product C
System Manuals
User Manuals
Implemented Product/Documentation C
Trained Personnel
Implementation Certification Statement
Disposition Plan
Archived System C
Legend
December 2002 16
Additional Work Patterns
Project teams should endeavor to follow the appropriate work pattern that best applies to their
particular project. However, from time to time, new project environments or system
requirements may evolve necessitating the definition of a new work pattern. In this situation, the
Project Manager will arrange through appropriate Agency representatives and the System Owner
to coordinate with the designated OCIO representative, to develop and document a proposed new
work pattern, submit it as an update to this manual, and use it as the basis of their project
planning and execution. Please also refer to the section on the Waiver/Exception Process.
December 2002 17
1.6 Deliverable Description Matrix

This section focuses on deliverables associated with the SDLCM. What you will find below in
Figure 7 is a matrix of all SDLCM deliverables, identifying whether a document is core or
optional, including the general description of the deliverable in the phase in which it becomes a
core document. The type of deliverable is based on the assumption of a Large System Work
Pattern. Each deliverable appears only once, in the first phase that the deliverable appears in the
SDLCM. In many cases, a deliverable is required to be updated in later phases. Information on
when each deliverable is required to be produced and updated was presented above in Figures 3-
6 in Section 1.5.
Figure 7: SDLCM Deliverable Matrix

Deliverable Type Description
Conceptual Planning Phase
Request for Information Core An agreement between the requesting organization and the IT organization reviewing the request is reached. Decisions
Technology Services are made as to when the project will be initiated, the target completion date and resources needed from both the user
(RITS) community and the IT organization to ensure a successful implementation.
Cost Benefit Analysis Core Provides cost and benefit information for analyzing and evaluating alternative solutions to a problem and for making
decisions about initiating, as well as continuing, the development of information processing-related services.
Project Risk Core Includes documenting and identifying risks to the successful completion of the project on time and under budget. This
Management Plan includes project risks; analysis, assessment, and prioritization of those project risks, and laying out plans to implement
actions to reduce the project risks throughout the project’s life cycle.
Project Management Core Provides a vehicle for documenting project scope, tasks, schedule, allocated resources, and interrelationships with other
Plan projects. It also provides details on the involved Agency units, required job tasks, milestone and review scheduling. It
is one of several key-planning documents that use a building block approach to planning.
Data Sensitivity Core Evaluates requirements for security objectives (Confidentiality, Integrity, Availability) and provides ratings for each
Assessment (High, Medium, Basic). The rating will drive the level of effort appropriate for the remaining security requirements.
Privacy Impact Core Reviews information maintained on the system, categorizes that information based on Privacy Act criteria and
Assessment evaluates requirements for security as mandated by the Privacy Act.
Feasibility Study Optional Provides an overview of a business requirement or opportunity and determines if feasible solutions exist before
resources are committed. It is an Agency sponsored activity.
Statement of Work Optional A SOW presents the scope of the work that is to be investigated and the objectives to be accomplished.
Planning & Requirements Definition Phase
Functional Core A formal statement of an application’s business requirements, and serves the same purpose as a contract. The
Requirements developers agree to provide the capability specified and the client agrees to find the product satisfactory if it provides
Document the specified capabilities. This document addresses the activities that need to be performed to analyze, understand, and
review the overall architecture of the proposed system, the extent of interfaces with other existing internal/external
systems or systems currently under development.
Security Risk Core Determines the net negative impact of the exercise of vulnerability, considering both the probability and the impact of
Assessment occurrence. Security risk management is the process of identifying risk, assessing risk, and identifying the steps to
reduce risk to an acceptable level.
System Security Plan Core A formal plan detailing the types of computer security is required for any new system based on the type of information
being processed and the degree of sensitivity. The system security plan should directly address any vulnerabilities
identified in the security risk assessment.
Security Plan of Action Core Deliverable used in identifying, assessing, prioritizing, and monitoring the progress of corrective efforts for security
& Milestones weaknesses found in programs and systems. Major security efforts can be tracked within a project and subsequently
(POA&M) updated in the Operational and Maintenance Phase.
Legacy Data Plan Optional Identifies the time period covered by the data, volume of data, and where it resides. If some or all legacy data have
already been converted to a new format, the approach to testing the converted data must be discussed. Requirements
for processing legacy data in the future and plans for meeting those requirements are provided, and include a discussion
of resource requirements for doing the conversion and potential problems that would need to be overcome.
Design Phase
Work Breakdown Core Defines the product to be developed and relates the elements of work involved to each other and to the end product.
Structure (Typically generated in MS Project)
Configuration Core Systematic control of revisions is necessary to enable reproduction of past results from a team effort. This plan
Management Plan identifies the automated CM system to be used for software development, and other items to be placed under control,
with methods of control. Locations where items are stored are specified and plans for audits are specified.
December 2002 18
Deliverable Type Description

Detailed Design Core The preliminary system design clarifies the general characteristics of the system. It specifies the operating system,
architecture components, their timing and sizing, external and internal interfaces, inputs and outputs of each subsystem,
administrative activities, and security and auditing needs. The preliminary design is the foundation for the detailed
design. System components are further specified into modules, processes, data, and interfaces and are defined to a
level of detail that will enable a smooth transition to the Development and Test Phase.
Acquisition Plan Core Describes the methods to be used for acquiring necessary hardware, software, telecommunications capabilities, and
Strategy contract support services.
Contingency Plan Core Used to ensure that a system can continue to operate and perform its function as needed during and after a localized
emergency or large-scale disaster. Contingency planning ensures that DOL systems can recover from processing
disruptions, no matter what the source.
Development and Test Phase
Test Plan Core The plan documents the test environment, resources, training, methods, schedules, evaluation, and test descriptions for
unit, integration and system test activities as appropriate.
Acceptance Test Plan Core This plan documents the scope, content, methodology, sequence, management of, and responsibilities for acceptance
test activities. It ensures that all aspects of the system are adequately tested against requirements.
Acceptance Test Report Core Documents software testing as defined in the Acceptance Test Plan. A summary of test results documenting problems
encountered during testing, are attached to this report, as appropriate.
Acceptance Test Core A checkpoint where a confirmation is reached that the IT system satisfies the intent of the project and is ready to be
Approval released for implementation. It documents that acceptance test results have been reviewed and acceptance testing
successfully completed and is signed by the designated approval authority. It may be attached to the Acceptance Test
Report.
Implementation Plan Core Describes a plan for implementing the system in the operational environment. It translates business needs into key
activities (i.e. installation, training, verification, monitoring); specifies an implementation schedule; and identifies
specific personnel, hardware, software, and site requirements. It includes back-out plans for use when necessary.
System manuals Core Includes documents providing information to describe the design, development, production, distribution, operation,
maintenance, and management of the system and are produced as needed to meet specific project needs.
User Manuals Core Document instructions, guidance, and reference information relating to user execution of the system.
Training Plan Core Outlines the objectives, needs, strategy, and curriculum to be addressed for training users on the new or enhanced
information system. The plan presents the activities needed to support the development of training materials,
coordination of training schedules, reservation of personnel and facilities, planning for training needs, and other
training-related tasks.
Delivered System Core This deliverable includes the completed application and/or system.
Security Certification Core Includes completing a Risk Assessment, System Security Plan, Security Test and Evaluation, and Certification
Statements. Security Test and Evaluation (ST&E) involves determining a system’s security mechanisms adequacy for
completeness and correctness, and the degree of consistency between system documentation and actual
implementation. Accomplished through a variety of assurance methods such as analysis of system design
documentation, inspection of test documentation, and independent execution of function testing and penetration testing.
Security Test and Core Evaluates the effectiveness of implemented security controls in mitigating vulnerabilities identified in the risk
Evaluation assessment. The rating identified in the Data Sensitivity Assessment drives form and depth of testing.
System Fielding Optional Used to ensure that program management, site automated data processing and/or facilities operation support staff, and
Authorization the user of the proposed fielded system agree that the system meets all known requirements, that it has been developed
and tested in accordance with the provisions in the Project Management Plan and other SDLCM plans.
Implementation Phase
Security Accreditation Core The certification process includes completing a Risk Assessment, System Security Plan, Security Test and Evaluation,
Letter and Certification Statements. Only when these items have been completed can the system be accredited.
Implemented System Core Following successful completion of acceptance testing, the system is ready for implementation as a production system.
The system is installed and verified in the production environment. Associated system and user manuals are turned
over to the production staff and are carried forth into the Operations and Maintenance Phase.
Trained Personnel Core Users and operations training are conducted in accordance with the Training Plan.
Implementation Core This statement is signed by the Project Manager and the System Owner and verifies that the system has been
Certification Statement successfully implemented according to documented plans and procedures.
Operations and Maintenance Phase
Disposition Plan Core States the approach and processes for disposing of a system in a planned orderly manner and to ensure that the system
is properly archived or incorporated into other systems.
Security Self- Core Ensures that the system is in compliance with the latest requirements and synchronized with the most up-to-date
Assessment (Annual) security practices. Furthermore, self-assessments provide a mechanism to ensure that all requisite security
documentation has been completed and updated with the latest system changes.
Disposition Phase
Archived System Core The archived system is comprised of the packaged set of software, data, procedures, and documentation associated with
the archived application.
Core Deliverable is required for this phase
Deliverable Types:
Optional Deliverable may or may not be produced for this phase (depending on discussions with OCIO)
December 2002 19
1.7 Security Compliance
Now, more than ever, IT security is a critical element throughout the system development life
cycle. Security must be incorporated and addressed from the initial planning and design phases
through the disposal of the system. Without proper attention to security, DOL and its component
Agencies’ IT systems can compromise the ability of DOL to accomplish its mission. Please note
that the requirement to complete necessary security documentation and processes is independent
of the size or dollar amount of the initiative. Security requirements are associated with the
sensitivity and criticality of the information processed, the relationship of the system to the
organization’s mission, and the economic value of the system’s components. While all of the
security documentation called out in this manual is required, system owners should work with
OCIO and make risk adjusted evaluations of the content and level of detail required.
All DOL systems and applications require some level of protection. The appropriate level of
protection is defined by evaluating the sensitivity and criticality of the information processed, the
relationship of the system to the organization’s mission, and the economic value of the system’s
components. A variety of Federal laws, regulations, and guidelines provide the requirements for
information security. Most of the requirements are addressed by the E-Government Act of 2002,
the Office of Management and Budget (OMB) Circular A-130, Appendix III, “Security of
Federal Automated Information Resources,” and Presidential Decision Directive 63 (PDD-63),
“Critical Infrastructure Protection,” however, there are numerous other regulations and
guidelines that drive security requirements into the SDLCM.
To meet the requirements of Federal mandates, every DOL Agency must certify that their
information systems meet an acceptable level of risk in regards to the confidentiality, integrity,
and availability and accredit those systems to operate. Each Agency’s certification &
accreditation program must cover all assets designated “sensitive systems.”
For specific information regarding SDLCM security-related roles, responsibilities, and

deliverables, please refer to Appendix II.
In addition, the DOL Computer Security Handbook (CSH) provides guidance in implementing
the computer security policy outlined in DLMS-9, the DOL Cyber Security Program Plan, the
National Institute of Standards and Technology (NIST), and “best practices” from other Federal
organizations. These guidance documents will assist Agencies in evaluating and strengthening
their IT infrastructure to protect the confidentiality, integrity, and availability of their data and IT
systems.
1.8 Certificate Based Services

1.8.1 Identification, Authentication, Authorization, Non-Repudiation and Data Integrity
Design and Policy Considerations
The Department is establishing uniform methods and practices for employing identity certificates
to provide more consistent and efficient means of establishing a user, their access privileges and
the ability to strongly bind them to specific data. These methods and practices rely upon identity
December 2002 20
certificates issues by the Department of Labor’s Certificate Authority (DoL CA) which is based
upon its Public Key Infrastructure (PKI). Project team members should address certificate based
services during all phases of the system life cycle.
The Department Point of Contact for certificate based services is the DoL PKI Policy Authority
(PKI PA). Project team members should contact the PKI PA to determine the current policies in
force regarding integration of certificate based service in any new system or system revisions.
1.9 Enterprise Architecture

An Enterprise Architecture (EA) is the explicit description and documentation of the current and
desired relationships among business and management processes and information technology. It
is a framework for managing and connecting all aspects of an organization, from its business
objectives and information needs to its data, supporting data systems and technological
infrastructure.
The EA is designed to make sure that business functions and processes are properly supported by
information technology. An EA is defined in terms of layers, consisting of the business
architecture, data architecture, applications architecture, and technology architecture. Each
element and layer of an EA is unique in its form and function, but when mapped together the
organization realizes dramatic benefits, including: improved work flow, improved accountability,
streamlined data collection and data quality, streamlined dissemination processes, and
streamlined security techniques among other elements.
An EA is also defined in terms of a timeline, beginning with a baseline EA that describes the
current state of an organization. Once the baseline is completed, the organization moves along to
develop a target EA. The target is the state that the organization hopes to move to in the next five
to seven years. Both the baseline and the target are defined in terms of the layers. Along with the
target, the organization will develop a transition plan, which is the plan used to move from the
baseline to the target.
The EA Federated Model was designed for decentralized Governmental organizational

environments, similar to DOL. The model, as applied to DOL, has organized business functions
into groups (universal or independent), based on the extent to which the functions are performed
across the Department’s Agencies. The categorization of universal and independent functions is
the primary organizational model for business architectures at the Department. Each of the two
groupings used at DOL are defined as follows: Universal Functions are those core functions that
are performed by at least 75% of the Department’s Agencies. Independent Functions are those
core functions that are performed by only one or two of the Department’s Agencies.
DOL IT initiatives should support Agency mission and goals, and not be duplicative of broader
Departmental or Federal IT efforts. Departmental wide initiatives require alignment with the
Department’s universal functions. Agency independent initiatives require alignment with
specific Agency defined independent functions. This includes alignment with the Department’s
business strategy, change drivers, organizational structure, capabilities, and specific standards
and principles referenced in the Department’s EA documents. DOL defined EA standards and
December 2002 21
principles guidance can be referenced in the Department’s EA baseline documentation. Further

details on DOL's EA can be found in Appendix I.
1.10 Quality Assurance

Quality Assurance (QA) activities are conducted in many ways throughout the SDLCM. Project
Managers and other senior leadership within the Agencies are responsible for ensuring quality
assurance on their initiatives through peer reviews, independent validation and verification
procedures, and other QA activities.
The OCIO also provides QA oversight for IT initiatives through the IT Capital Investment
Management process. IT initiatives will be screened initially before they are approved for IT
Crosscut budget funds. In addition, the control phase of capital planning ensures that projects
stay on track in terms of schedule, budget and technical performance. Finally, OCIO security
staff must review and approve all security related SDLCM deliverables before a project is
permitted to move forward.
1.11 Information Quality Guidelines

In 2000, Congress passed legislation regarding information quality. The legislation specifically
directed all Federal agencies to:
• Issue information quality guidelines ensuring and maximizing the quality, objectivity, utility,
and integrity of information, including statistical information, disseminated by the
Department;
• Establish administrative mechanisms allowing affected persons to seek and obtain correction
of information maintained and disseminated by the Department that does not comply with the
OMB guidelines; and
• Annually report to the Director of OMB the number and nature of complaints received
regarding compliance with the OMB guidelines, including how the complaints were
resolved.
The DOL guidelines were effective as of October 1, 2002, and can be found at:
http://www2.dol.gov/informationquality.htm. Project managers must be cognizant of the
guidelines and take them into account when beginning system development projects that perform
data analysis or disseminate information.
1.12 Software Life Cycle Models

A software life cycle model depicts the significant phases or activities of a software project from
conception until the product is retired. It specifies the relationships between project phases,
including transition criteria, feedback mechanisms, milestones, baselines, reviews, and
deliverables. For the delivery of large and complex IT systems, the model is a critical element
for the overall success of a project, incorporating all aspects of system engineering influences on
a project from management to design.
December 2002 22
Considering the benefits provided by the incremental/iterative life cycle development approach,
both Departmental IT and EA policy guidance state projects should follow a phased and modular
incremental approach. Many advantages are realized by delivering large and complex IT
projects in useful increments or iterations, including reduced complexity, reduced risk, earlier
user feedback, and earlier implementation for subsets of the system. To achieve this, the full-
sequential phases of the SDLCM should be utilized in combination with desirable iteration based
aspects of other common software life cycle models utilized in industry and across the Federal
Government. For further information on software life cycle models, please refer to Appendix III.
1.13 Waiver/Exception Process

If alternate Software Life Cycle Model rationales or non-standard SDLCM deliverables are
going to be generated in conjunction with a project, an exception request needs to be approved
by the OCIO. Project Managers will need to coordinate with OCIO staff, discuss the exception
process prior to the conceptual planning phase, and submit an SDLCM Exception Request Form
for approval. Exception requests will be handled on a case-by-case basis, taking into
consideration the complexity of the project and the applicability of the specific request. Please
utilize the exception request form located in Appendix VI, directing requests to the OASAM
Office of Systems Development and Integration as referenced. The System Development Team
and the Capital Planning Team will initially review exception requests and the Deputy CIO will
provide final approval.
December 2002 23
2 SDLCM INTEGRATED BUSINESS PROCESS

The business process and model described below is meant as an executive guide for project
managers and sponsoring Agencies to use as a roadmap, guiding interested parties through the
Department’s approach for system development. It describes the steps in each of the seven phases
of the system development life cycle process, including integration with key activities that are
part of the DOL IT Project Management Framework and part of doing business at DOL.
The process does not go into great detail within each step, but rather provides an overview of the
entire initiative planning process from start to finish. The focus of the model is to make staff
aware of each step, decision point, and key integration activities that are required to take place as
part of the life cycle of an initiative at the Department. When applicable, the model discusses the
integration of the following functional areas: Capital Planning/Budget, Enterprise Architecture,
Security, and Information Quality. More specific descriptions of required SDLCM deliverables
are covered in subsequent chapters of the document that focus on each of the seven individual
phases of the SDLCM.
As described in the Introduction, the four work patterns for DOL IT system efforts are classified
by IT investment management thresholds as follows:
• Large System Effort - Threshold 3 Initiative
• Medium System Effort - Threshold 2 Initiative
• Maintenance and Enhancement Effort - Threshold 3i Initiative
• Small System Effort - Threshold 1 Initiative
The steps described in the integrated business process below assume a Threshold 3/Large system
effort. Some of the steps and/or deliverables may not be required for other work patterns. The
following business process diagram has numbered steps that are described in the text and tables
following the diagram in the remainder of this section.
December 2002 24
Figure 8: SDLCM Integrated Business Process

1 2 3 5
DOL069RP20266
Initial OCIO Revised 4

Agency Feedback - Agency DOL Budget preparation (300
Initiative
Internal Meeting Internal Yes if m ajor initiative) and
approved?
Subm ission (optional) or Submission submission to OM B
(RITS/BDP) in writing (RITS/BDP)
DOL Budget
Decisions
July August/September
No - Initiative cut for this budget year or . .
SDLCM: SDLCM :
6 7 8 Conceptual Planning & 9
Planning phase Req. Definition
Initiative staff DOL Final Initiative staff
ends phase begins
work on OMB Passback. Budget work on
Yes
Con. Plan. Initiatives approved? Submission P & RD
documents November to OMB CPIC: "Pre- CPIC: "Final documents
DOL Budget Select" phase Select" phase
Decisions ends begins
October Initiative cut Dec/Jan
based on
for this No
passback
budget year
No
SDLCM : No
Planning & SDLCM:
10 11 12 13
Req. Definition Design phase
phase ends begins
Final Budget. QA Reviews. System Design
Yes Yes
Initiative approved? Initiative approved? design approved?
CPIC: "Final CPIC: Control
DOL Budget Select" phase phase begins
Decisions OCIO document review ends
Initiative cut
based on prior to funds released CPIC Control
for this No
final budget process - see
budget year
next page
Yes
14 15 16 SDLCM : SDLCM: Ops & 18 19
17 Implementation Maintenance
Operations &
System phase ends phase begins Post-
System System M aintenance
development Yes Implementation Yes Implementation
approved? approved? (Steady-
and testing Review
M ultiple CPIC: Control CPIC: Evaluate state)
approvals phase ends phase begins
No prior to After 6-9 months in
No
Implementation steady-state
Quarterly Reviews will continue during the Evaluate phase
20 21 22
System TRB decision could be after Key for Business Process Diagram:
Operations &
TRB Replacement years of system in Operations &
Yes Maintenance SDLCM System Development Life Cycle Management
approval? and/or Maintenance - may be related
continues CPIC Capital Planning and Investm ent Control
Disposition to changing business needs
TRB Technical Review Board
No RITS Request for Inform ation Technology Services
BDP Budget Decision Paper
December 2002 25
EFAST2 RFP
Figure 9: Capital Planing and Investment Control Process - Control Phase

DOL069RP20266
Process begins again

at the next Quarterly
Control Review
Once the Quality Assurance process is

complete and the DOL Budget Office 1 2 3
OCIO/CPIC makes
has released funding to the Project Project Mgr. OCIO distributes
decisions about
Team, the initiative moves into the CPIC moves initiative Control Review
initiatives to review
Control Phase. This would normally into the Control presentation to TRB &
during Quarterly Control
coincide with the completion of the Phase in I-TIPS Project Mgrs.
Reviews
SDLCM Planning & Requirements
Definition Phase and the start of the During the first (January) and third (July)
Design Phase. Presentation includes feedback from
quarters, selected projects will be reviewed last review and numerous questions
(normally high risk or high visibility projects). about the current status of the
initiative, such as cost, schedule,
During the second (April) and fourth (October) risks, etc.
quarters, most projects will be reviewed.
4 5 6 7 8
Agencies submit OCIO holds Agencies work
OCIO releases
completed Control Control Review OCIO scores with OCIO on
scores to
Review presentation to meetings with each initiative follow-up
agencies
OCIO through I-TIPS Agencies actions
Scoring is done with a "stoplight" approach

(green/yellow/red) in several areas
including architecture, cost/schedule/
performance, viability/risk, security, etc.
Reports to agencies will include
recommended follow-up actions if
appropriate.
Key for Business Process Diagram:
CPIC Capital Planning and Investment Control

SDLCM System Development Life Cycle Management
I-TIPS Investment Technology Investment Portfolio System
TRB Technical Review Board
December 2002 26
EFAST2 RFP
2.1 Integrated Business Process Descriptions of SDLCM Phases and Steps

This section describes the process of completing a system development life cycle project. What
follows is a description of each of the seven phases of the SDLCM, followed by each of the
specific steps that fall within that phase, and the activities and results for each step. For example,
in the box immediately below you will find a description of the Conceptual Planning Phase.
Following the phase description is a series of eight numbered steps that correspond to the
business process diagram on the previous page. For each step there is a description and then a
table that lists the activities and results for that step, broken out by different functional areas.
Examples of the functional areas include the SDLCM, Capital Planning, and Security.

The Systems Development and Life Cycle Management methodology begins with the Conceptual Planning Phase. It
is during this phase that a need to develop or significantly enhance a system is identified, its feasibility and costs
assessed, and risk and project-planning approaches defined.
Step 1: Draft Initial Agency Submission - The initial step in any system development effort is
the identification of need. This need is communicated using a Request for Information
Technology Services (RITS). The RITS will serve as a “mini” business case for the proposal,
including a description of the business problem and solution, cost estimate, and any security
issues and/or risks. In addition, the proposal should discuss the expected contribution of the IT
project to program performance.
In most cases, the need will be identified and communicated during the Department’s annual
budget cycle. As part of the annual budget effort, the Department’s IT Capital Planning staff will
issue guidance in the Spring of each year regarding the budget submission. This guidance is the
catalyst for Agencies to initiate the budget decision paper process (concept submission) for the
coming fiscal year’s proposed IT investments. Out-of-cycle proposed IT investments should be
in the form of an IT Acquisition Request.
Draft Initial Agency Submission

Functional
Activities Results
Area
Primary justification documents include:
Develop Conceptual Planning deliverables as • Request for Information Technology Services
required to support concept submission (RITS)
SDLCM • Feasibility Study
package, including a Cost Benefit Analysis
and a Project Management Plan. • Cost Benefit Analysis
• Statement of Work
Formulate budget request based on
information developed in RITS, Feasibility • Budget Decision Paper, or
Capital Planning Study and supporting Conceptual Planning • IT Acquisition Request
documents.
December 2002 27
Step 2: Initiative Discussions-Feedback – Agencies are encouraged to consult with the OCIO
on major initiatives to clarify SDLCM requirements, share project intentions, and identify the
appropriate work pattern to utilize. This consultation early in the system development life cycle
should facilitate subsequent Select and Control Reviews. The communication can take place in
the form of a meeting, phone conversation, or via email, and will serve as an initial consultation
– no funding decisions are made at this time. OCIO staff will provide feedback on the project
proposal if the project sponsor or team requires guidance, and the project team can ask questions
clarifying any ambiguities about the system development process. This is the step in which the
project sponsor should discuss the exception process with OCIO Capital Planning staff if
required. Refer to Section 1.11, The Exception Process, for specific guidance and required
submissions regarding the approval process.
Initiative Discussions-Feedback
Functional
Activities Results
Area
• Clarify SDLCM requirements, share project
intentions, and identify the appropriate work
Project Team/OCIO System Development
SDLCM Team communication
pattern and associated deliverables for the
project.
• Discuss the exception process if requested.
• Clarify the capital planning process with OCIO’s
capital planning team if you have questions about
Capital Project Team/OCIO Capital Planning
budget cycle submissions, capital planning
Planning/Budget communication
requirements, performance measurement
requirements, or I-TIPS tool requirements.
• Clarify security compliance requirements and
Project Team/OCIO Security Team
Security communication
identify the security work pattern to be utilized
with the OCIO security team.
• Clarify information quality process impacts with
your Agency rep for information quality.
Information Project Team/Agency Information Quality Discuss: required administrative mechanisms,
Quality Representative communication information category classification, level of
quality assurance required, and procedures to
ensure info quality.
• Clarify the alignment of the RITS with the
Enterprise Project Team/Enterprise Architecture Team
Departments enterprise architecture target and
Architecture communication
standards.
Step 3: Complete/Revise Agency Concept Submission – During this step, an Agency should
revise and complete their IT concept submission packages based upon the feedback provided as a
result of the Step 2 discussions. Project teams should load IT initiative data into I-TIPS
(http://asitips01.dol.gov) in accordance with the Department’s I-TIPS data capture requirements.
Current I-TIPS data capture, submission requirements, and review/approval notification
procedures can be obtained from the OCIO’s IT Capital Planning staff.
December 2002 28
Complete/Revise Agency Concept Submission

Functional
Activities Results
Area
Conceptual Planning support deliverables:
Modify and complete Conceptual Planning • RITS
deliverables required supporting concept
• Statement of Work
submission package. Consider training
SDLCM • Feasibility Study
modules in project management and risk
• Cost Benefit Analysis
management planning if required to assist
efforts. • Project Management Plan
• Project Risk Management Plan
Load IT initiative data into I-TIPS
(http://asitips01.dol.gov) in accordance with • Complete high level Project Management Plan in
Capital
the Department’s I-TIPS data capture I-TIPS
Planning/Budget requirements. Project Team completes I-TIPS • I-TIPS Select Self Assessment
Select Self Assessment.
Step 4: DOL Budget Decisions (June/July) – The sponsoring Agency submits concept
submission packages to OCIO Capital Planning staff for major and cross-cutting initiatives in
accordance with the budget development and approval process. The OCIO will review the
concept submission, confer with the Agency as necessary, and make a recommendation on the
project’s viability. At this step, after the OCIO has reviewed project materials and the TRB has
concluded voting, one of three results will occur for both new and on-going initiatives (see table
below). A TRB portfolio presentation will take place as part of the OCIO Select process to
outline the funding request to TRB members. If approved, the initiative will then move forward
in the budget development process.
DOL Budget Decisions

Functional
Activities Results
Area
• Initiative TRB portfolio presentation
New Initiative outcomes:

1. TRB can recommend the initiative for selection,
moving it forward in the Departmental budget
process.
2. TRB can request that the initiative be selected
Submit concept submission package to OCIO
with conditions (which may require the project
Capital Capital Planning staff for budget decision.
team to revise their documentation, sending the
Planning/Budget Perform Technical Review Board (TRB)
project back to Step 3).
portfolio presentation.
3. TRB decides that the initiative should not be
recommended for selection, efforts on the
initiative should no longer continue.
On-going Initiatives outcomes:
1. Continue as is – Control phase of Cap. Planning
2. Modify
3. Cancel the initiative
December 2002 29
Step 5: OMB Exhibit 300 Prep/Submission (July/August/September) – Major acquisitions (as

defined by OMB Circular No. A-11, Section 300) that successfully complete the internal
Departmental budget decision process require OMB Exhibit 300 submission for OMB funding
consideration. Sponsoring Agencies should utilize conceptual planning documentation to feed
the development of the OMB Exhibit 300. In particular, cost benefit analysis results and the
project risk management plan supply critical information necessary in the Exhibit 300. Agencies
that have this information available are able to submit stronger business cases for their projects.
OMB Exhibit 300 Prep/Submission

Functional
Activities Results
Area
Utilize Conceptual Planning document content
Capital
to feed the development of OMB Exhibit 300, • OMB Exhibit 300
Planning/Budget load in I-TIPS.
Step 6: Conceptual Planning Document Completion - Between the submission of an

initiative’s Exhibit 300 in September and the receipt of OMB passback information in
November, Agencies should complete conceptual planning documentation.
Conceptual Planning Document Completion

Functional
Activities Results
Area
If not complete, finalize initiatives Conceptual • Refer to deliverables matrix for descriptions of
SDLCM
Planning deliverables as required for effort. Conceptual Planning deliverables
• Conduct Data Sensitivity Analysis • Rating of system security objectives for

• Conduct Privacy Impact Assessment Confidentiality, Integrity, and Availability
Security
• Initiate development of System Security • Identification of system as Privacy Act regulated
Plan • System Security Plan
Step 7: OMB Passback/DOL Budget Decisions (November) – When the OMB passback is
received, typically in late November, the OCIO and TRB will commence a Departmental review
of the portfolio to meet the OMB funding target. The OMB pass-back may also contain selective
program cuts, which may impact an initiative's request for funding. A second round of TRB
portfolio presentations may be requested as part of this process. The TRB will vote on all final IT
investment management threshold 3 and 3i initiatives. The CIO reserves the authority to make
final cross-cut funding decision adjustments before submission for MRB portfolio approval.
OMB Pass-Back/DOL Budget Decisions

Functional
Activities Results
Area
December 2002 30
• Initiative TRB portfolio presentation
Capital Perform optionally requested TRB portfolio Budget decision outcomes:

Planning/Budget presentation 1. Initiative not selected for this budget year.
2. Initiative continues with Congressional
appropriations process.
Step 8: OMB Re-Submission (December/January) - The final Select portfolio is submitted to

OMB between December-January for inclusion in the President’s Budget (February). Funding at
this point is considered highly probable and initiatives that have been successful should move
into the Planning and Requirements Definition Phase.
Planning & Requirements Definition Phase

The Planning and Requirements Definition Phase begins after the project has been defined and appropriate
resources have been committed. There are two key aspects of this phase: 1) planning and 2) defining the functional
requirements that the system will need to address. It is during this phase that the Project Management Plan is
updated to include or provide additional detail regarding the development approach and methods, tools, tasks,
resources, and schedules. Functional requirements are defined to address data, system performance, security, and
maintainability aspects of the system.
Step 9: Planning and Requirements Documentation – Project Managers will begin to gather
more specific system requirements, producing the SDLCM deliverables referenced in the table
below. Regardless of the system’s IT investment management threshold, deliverables will
include a functional requirements document, system security plan, security risk assessment, and
a security plan of action and milestones (POA&M). In addition, the team may also update some
of the deliverables produced during the conceptual planning phase based on new knowledge
acquired as a result of developing the functional requirements. It is critical that project teams
continue these planning activities between the OMB passback and the actual appropriation.
Planning and Requirements Documentation

Functional
Activities Results
Area
• Functional Requirements Document
• System Security Plan
Gather system requirements and commence
SDLCM • Security Risk Assessment
production of appropriate phase deliverables.
• Security POA&M
• Legacy Data Plan
Step 10: DOL Final Selection Decisions – Based upon any budget modifications made during
the Congressional appropriations process, the OCIO and TRB will commence the final
Departmental review of the portfolio (similar to step 7). The TRB will vote on all final IT
investment management threshold 3 and 3i initiatives. The CIO reserves the authority to make
final cross-cut funding decision adjustments before submission for MRB portfolio approval. At
this point, initiatives have been selected to receive funding and must continue to meet capital
planning and quality assurance requirements.
December 2002 31
DOL Final Selection Decisions

Functional
Activities Results
Area
Budget decision outcomes:
Capital Final review of IT portfolio based upon budget 1. Initiative not selected for this budget year.
Planning/Budget enactment into law. 2. Initiative funded, moves into Quality Assurance
reviews to receive funding.
Step 11: Quality Assurance Reviews - Before funds are released by the Departmental Budget
Center (DBC), several quality assurance reviews are required to ensure adequate planning has
been completed by the sponsoring Agency. Project managers are encouraged to perform internal
peer reviews first. Then, satisfactory review by OCIO staff is required before the DBC can
release any funds. The cost and schedule baseline for the project will be locked from this point
forward to measure and evaluate project performance.
Quality Assurance Reviews

Functional
Activities Results
Area
• Finalize baseline Project Management • Project Management Plan
Plan, update in I-TIPS, and notify capital
planning staff when complete. • Risk Management Plan
• Finalize baseline Risk Management Plan,
Capital Planning team review outcomes:
Capital Planning update in I-TIPS, and notify capital
planning staff when complete. 1. Baselines locked, budget office notified to release
• Finalize baseline Work Breakdown funds; or
Structure as part of PMP, if not in I-TIPS, 2. Project team required to revise plans and
submit to capital planning staff. resubmit baselines.
Info Quality outcomes:

• Finalize Plan to comply with 1. Agency Information Quality representative
Information Departmental and Agency Informational concurs with plans; or
Quality Quality Assurance Guidelines, submit to 2. Project Team and Information Quality
Agency representative. representative modify plans to meet
Departmental needs before continuing.
• Finalize System Security Plan, submit to Security team review outcomes:
OCIO security team. 1. OCIO recommendation made to release funds; or
Security
• Finalize Security Risk Assessment, 2. Project team required to revise security plans and
submit to OCIO security team. resubmit.
Peer Review outcomes:
1. Planning documents are confirmed in-line with
• Project Team performs internal Peer
Enterprise target EA; or
Review regarding compliance of planning
Architecture 2. Project Team modifies plans to meet EA
documents with target EA and standards.
compliance standards before continuing with any
design efforts.
December 2002 32
Design Phase
Upon completion of the Planning and Requirements Definition Phase, the system progresses to the Design Phase.
During this phase, functional requirements are translated into preliminary and detailed designs. Decisions are
made to address how the system will meet functional, physical, interface, and data requirements. A preliminary
(general) system design emphasizing the functional features of the system is produced as a high level guide. Then a
final (detailed) system design is produced which expands the design by specifying all the technical detail needed to
develop the system.
Step 12: Design – Upon successful completion of quality assurance reviews, the project team
begins to develop their system design, beginning with a general system design and then moving
to a detailed design. Other appropriate SDLCM deliverables based on the threshold/work pattern
should also be produced and/or updated at this step, such as a configuration management plan,
acquisition management plan, or contingency plan. In addition, the project manager will begin to
participate in the Capital Planning process of Quarterly Control Reviews. While the project is
in the Control Phase of Capital Planning, the project team will prepare an initiative control status
report and meet with representatives of OCIO to review the initiative. These reviews occur on a
regular basis beginning in the design phase, and conclude when the initiative moves into the
SDLCM Disposition/Archive phase. Every cross-cut initiative is reviewed at least once a year,
and some that are considered more risky, are reviewed quarterly. Control Reviews result in one
of three outcomes: (1) Maintain - the initiative is approved to continue moving forward; (2)
Recovery – problems are identified, but the initiative is approved to continue moving forward
pending the development and delivery of a recovery plan to resolve the problems; and (3)
Suspension - funding for the initiative is stopped.
Design
Functional
Activities Results
Area
• Work Breakdown Structure
Develop appropriate design phase deliverables • Configuration Management Plan
SDLCM and update previous phase deliverables as • Detailed Design
required. • Acquisition Plan Strategy
• Contingency Plan
Sponsor move initiative into I-TIPS control
Capital • Initiative moved into Capital Planning Control
phase. Participate in quarterly control review
Planning/Budget process detailed below.
Phase
• Specifications for Security Controls required to

Security Develop Security Controls
mitigate vulnerabilities (weaknesses).
December 2002 33
Control Reviews – Design Phase

Functional
Activities Results
Area
Control review outcome:
OCIO security team reviews quality of security plans
and security POAM, make initiative recommendation
to capital planning staff:
Security Project team update security POA&M.
1. Maintain
2. Recover (Project team prepare recovery plan of
action)
3. Suspend
Project manager complete Quarterly I-TIPS • I-TIPS Control Self Assessment
Control Self Assessment, initiative control • Control Review status report
status report, and prepare Control Review • Control Review OCIO presentation
OCIO presentation. Control review outcome:
Schedule OCIO performs Control Review scoring and status
Q1 (OCIO Select Initiatives) evaluation, make initiative recommendation:
Capital Planning Q2 (Most Cross-cut Initiatives & 1. Maintain
OCIO select program inits.) 2. Recover (Project team prepare recovery plan of
Q3 (OCIO Select and follow-up action)
3. Suspend
Q2 Initiatives)
Q4 (Most Cross-cut Initiatives &
OCIO select program inits.)
Step 13: Design Reviewed/Approved – Once the design is developed, it will need to be
reviewed and approved. A peer review should be performed within the sponsoring Agency,
coordinated by the project manager, ensuring the design is in alignment with all Departmental
guidance including the target enterprise architecture and standards. At this point, the design is
then subject to an IT Architecture Subcommittee Review. Upon satisfactory completion of the
review, the project is ready to move into the Development and Test Phase.
Design Approved
Functional
Activities Results
Area
1. Modify project to meet Departmental standards
or
Perform internal design peer review, 2. Submit design docs for IT Architecture
SDLCM coordinate IT Architecture Subcommittee Subcommittee review
Design Review, and submit design documents. IT Architecture Subcommittee Review outcomes:
1. Modify project to meet Departmental guidelines
and resubmit, or
2. Initiative moves into Development & Test phase
December 2002 34
Development & Test Phase

During the Development and Test Phase, executable software is developed from detailed design specifications. The
system is validated through a sequence of unit, integration, system, and acceptance test activities. The objective is
to ensure that the system functions as expected and user requirements are satisfied. Large systems are solicited,
awarded, and managed in accordance with the Acquisition Plan. All hardware, system software, communications,
applications, procedures, and associated documentation are developed/acquired, tested, and integrated. This phase
requires strong user participation in order to verify thorough testing of all requirements and meet all business
needs.
Step 14: Development and Test Activities – The project team begins the development (coding)
and subsequent testing of the system and produces the appropriate SDLCM deliverables along
with these activities. Deliverables include testing and training plans, system and user manuals,
testing reports, an implementation plan, and ultimately, the actual delivered system. During this
phase, the project team will also need to continue to participate in Capital Planning Control
Reviews.
Development and Test Activities

Functional
Activities Results
Area
• Test Plan
• Acceptance Test Plan
• Acceptance Test Report
Perform coding and testing functions. Produce • Acceptance Test Approval
SDLCM development & test deliverables and update • Implementation Plan
previous phase deliverables as required. • System Manuals
• User Manuals
• Delivered System
• System Fielding Authorization
Security Security Test and Evaluation Controls • Security Certification
Control Reviews – Development and Test Phase
Step 15: System approval – When development and testing activities are completed, the project
manager will need to secure several different approvals before the initiative can move into
implementation. The first approval, similar to the design approval, should be a peer review. The
project team should internally review and approve the status of the system for implementation
and accreditation, including an assessment of necessary requirements functionality and a review
of project testing activities and results. The second approval should be a review by the IT
Architecture Subcommittee to ensure that the actual system design is compliant with the
Departmental target EA and standards. The third approval should be a security certification. The
security certification will include: a security risk assessment, a security test and evaluation, and a
validation of the system's security plan. The system is required to secure, at a minimum, an
Interim Authority To Operate (IATO) prior to moving into production. Lastly, the project
team/system must coordinate the production systems configuration management and change
December 2002 35
control process with the OCIO to ensure that the proposed change in moving the system to a
production environment is documented and approved. Once the system meets all of these
approvals, the team can move forward into the implementation phase.
System Approval
Functional
Activities Results
Area
Project team performs peer review to approve
1. Continue to prepare system for implementation
status of system for implementation and
SDLCM accreditation (i.e. verify all system testing and
and accreditation, or
2. Submit for configuration management, security
completeness of requirements traceability).
system and EA approval
EA Review outcomes:
1. Actual design and system confirmed with target
Enterprise IT Architecture Subcommittee Design EA and Departmental standards, or
Architecture Certification 2. Project team coordinates as required to meet
target EA compliance and Departmental
standards
• OCIO certifies Security Risk Assessment
• OCIO certifies Security Test & Evaluation
Submit Security Certification package • OCIO certifies System Security Plan
(outcomes required before moving into Certification Review outcomes:
Security
1. System not ready for certification, recovery
production) required
2. Interim authority to operate granted
3. Security Certification received.
Document the production systems OCIO Review outcomes:
Configuration
configuration and change control process 1. Configuration documented and approved, or
Management 2. Modifications requested
with the OCIO.
During the Implementation Phase, the new or enhanced system is installed in the production environment, users are
trained, data is converted (as needed), and the system is turned over to the user. This phase includes efforts
required to implement the system as well as to resolve any problems identified during the implementation process.
Step 16: Implementation – The project team will begin the implementation process (following
their implementation plan) and move the system into the production environment. This step also
includes training relevant personnel on usage of the new system and producing the appropriate
SDLCM deliverables for implementation. The project team should also update the DOL
Enterprise Architecture using the EAMS tool to reflect successful implementation of the system.
During implementation, the project team will need to continue to participate in quarterly OCIO
Control Reviews.
December 2002 36
Implementation
Functional
Activities Results
Area
Perform implementation process including:
1. Train System Personnel • User Manuals
SDLCM 2. Implement System, turn over user • Implemented System
manuals to production staff
Enterprise Update DOL Enterprise Architecture

• Accurate EAMS information
Architecture information using the EAMS tool.
Control Reviews – Implementation Phase
Step 17: Implementation Approval - Once successful implementation is complete, the project
team is required to obtain an implementation certification statement from the system owner, and
a security accreditation letter from the Department (or interim authority to operate) based on
successful security certification. When these final approvals are documented and received, the
system can then move into operations and maintenance.
Implementation Approval
Functional
Activities Results
Area
• System Owner Implementation Certification
Statement.
System owner issues:
Coordinate System Owner Implementation
SDLCM Certification Statement.
1. Implementation Certification Statement, or
2. Project team coordinates completion of
requirements as necessary to obtain certification
statement.
If not received, follow-up on receipt of Interim Project team receives:
Security Authority to Operate or Security Accreditation 1. Security Accreditation Letter, or
Letter (required to move into production). 2. Interim Authority to Operate
Operations & Maintenance

Once a system becomes operational, it moves to the Operations and Maintenance Phase. The emphasis of this
phase is to ensure that the user needs continue to be met and that the system continues to perform according to
specifications. Routine hardware and software maintenance and upgrades are performed to ensure effective system
operations. User training continues during this phase as needed, to acquaint new users to the system or to
introduce new features to the current users. Additional user support is provided, as an ongoing activity, to help
resolve reported problems. This phase continues until the system is retired.
Step 18: Operations and Maintenance Activities (O&M) – During this Operations and
Maintenance step, also known as “steady-state,” the system should be fully implemented into
production and should be performing with the functionality it was designed to offer. There
should be little activity from an SDLCM standpoint, except for producing a disposition plan and
December 2002 37
performing an annual security self-assessment. The project team will also continue to participate
in Quarterly Control Reviews as the system moves into the Capital Planning Evaluate phase. In
addition, during the O&M activities, performance assessments may be conducted to determine
the success of the system. These assessments could include a review of the IT outputs and
outcomes, a system review during the budget cycle, and a review of how the system contributes
to overall program performance.
Operations and Maintenance Activities (O&M)

Functional
Activities Results
Area
Perform routine software and hardware
maintenance. Maintain deliverable
SDLCM • Disposition plan
documentation for future upgrades. Develop
disposition plan.
Perform Security Self-Assessment on an
• Security Self-Assessment (Annual)
Security annual basis.
Maintain POA&M • Plan of Actions and Milestones (Quarterly)
OCIO assessments:
Capital Participate as required with Capital Planning • System review
Planning/Budget performance reviews and Control Reviews • Performance Measures review
• Control Review status report
Control Reviews – O&M Phase
Step 19: Evaluate using Post-Implementation Review (PIR) Process – Once the system has
been in production for approximately six to nine months, the OCIO and the TRB may perform a
post-implementation review (PIR) to review the system development and investment
management process. The PIR will focus on the impact the system has had on stakeholders, the
ability of the system to deliver on its performance measures, and the ability of the system to meet
its baseline goals in terms of cost, schedule, and performance. Additional aspects of the PIR
process include architectural alignment and security and privacy concerns.
Evaluate using Post-Implementation Review (PIR) Process

Functional
Activities Results
Area
Cooperate with PIR team including: PIR Team deliverables:
1. Receive PIR methodology brief from • PIR Summary Report
OCIO. • PIR User Survey Report
2. Provide project documentation to PIR
team.
Capital
3. Provide project brief to PIR team.
Planning/Budget 4. Assist with development and distribution
of user surveys as required.
5. Attend required PIR meetings and
maintain open lines of communication
with PIR team.
December 2002 38
Step 20: TRB Approval – Once the PIR has been conducted, the project team will present the
findings to the TRB. At that point, the TRB may decide to have the system continue in
operations and maintenance. This may or may not involve requesting some corrective actions to
improve the system or align it with goals for which it was designed. The TRB may also decide,
based on lack of performance or change drivers within the Department that the system needs to
be replaced or terminated. If the TRB decides to replace or terminate, the system will either go
straight to the disposition phase (jump to Step 22), or may, depending on whether the business
need still exists, go back to Step 1 to start the process over again in the case of a replacement
decision.
TRB Approval
Functional
Activities Results
Area
TRB outcomes:
1. Initiative continue in O&M
The TRB reserves the authority to make a
2. Initiative continue in O&M with corrective
Capital Planning capital planning decision based upon the PIR
actions
findings.
3. Replace the initiative, or
4. Terminate the initiative
Step 21: Continuation of Operations & Maintenance – Assuming the TRB approves
continued operation of the system following the PIR, the project team will continue in the
Operations & Maintenance phase indefinitely until a decision is made that the system needs to be
upgraded or moved towards disposition.
Disposition
The Disposition Phase represents the end of the systems life cycle. It provides for the systematic termination of a
system to ensure that vital information is preserved for potential future access and/or reactivation. The system,
when placed in the Disposition Phase, has been declared surplus and/or obsolete, and DOL schedules the system to
be shut down. The emphasis of this phase is to ensure that the system (e.g. software, data, procedures, and
documentation) is packaged and archived in an orderly fashion, enabling the system to be reinstalled later, if
desired. System records are retained in accordance with DOL policies regarding retention of electronic records.
Step 22: Disposition of System – If, as a result of the completion of the life cycle of an initiative
or a TRB decision, that a system is to be replaced or divested, the project team will need to
follow the disposition plan developed during O&M. This step represents the end of the system
life cycle, and the team will need to ensure that any relevant data, software, and documents are
transferred and/or archived.
December 2002 39
Disposition of System
Functional
Activities Results
Area
Archive or transfer:
Follow the Disposition Plan to perform the 1. Data
SDLCM archiving of the system. 2. Software, and
3. Documents.
December 2002 40
3 CONCEPTUAL PLANNING PHASE

3.1 Phase Overview
The SDLCM methodology begins with the Conceptual Planning Phase. It is during this phase
that a need to develop or significantly enhance a system is identified, its feasibility and costs
assessed, and risk and project-planning approaches defined. Figure 10 identifies key inputs,
activities, and deliverables of this phase.
Phase Outputs
Perform Project
Justification
Optional OCIO
Communication
Initial Risk
Planning
Document
DOL Missions
and Core
Processes &21&(378$/
Strategic Planning 3/$11,1*
3+$6(
Initial
Project
Planning
QA Core &
Optional
Deliverables
ANALYSIS, PLANS &
Submit Budget DOCUMENTS SELECT
Develop Core
& Optional
Request PROCESS
BUDGET DECISION
Deliverables
PAPERS
FIGURE 10: CONCEPTUAL PLANNING PHASE ACTIVITIES
3.2 Phase Inputs

Conceptual planning begins with a need to develop a new IT system or to enhance an existing
one. The identification for a need or opportunity may be communicated formally as part of
Agencies’ strategic planning process, or informally via telephone, e-mail or a verbal discussion.
During the justification process, a functional manager provides the first critical description of the
information management concept and secures the resources needed for further examination of
the concept and potential approaches. A functional manager may prepare a concept paper (issue
paper or decision paper) that identifies and describes the information management concept.
Depending on the sensitivity or criticality of the issue, the functional manager may submit the
concept paper to program management or executive management for information and/or
approval.
December 2002 41
3.3 Phase Activities and Deliverables

3.3.1 Document DOL Mission/Core Processes
A review of DOL’s mission statement is critical before initiating an IT project. The following
two important points are noted here:
• There is a strong emphasis on defining the information management need or opportunity and
linking it to specific U.S. Department of Labor (DOL) missions, strategic goals, and/or core
processes, as required by the Clinger-Cohen Act, implemented by the Office of Management
and Budget (OMB).
• No assumption can be made that the approach will necessarily result in the development of a
new system or the replacement of a manual process with an automated system. A
modification to existing manual or automated systems may be the best approach to address
the need or opportunity; the determination could be recommended in the Feasibility Study.
In all cases, a manual process should be evaluated for improvement opportunities before
considering automation.
3.3.2 Optional OCIO Communication
It is recommended that project representatives have clarifying discussions with OCIO

representatives during the Conceptual Planning phase if required. Ideally, for every system that
an Agency initiates project representatives will have drafted an initiative proposal and/or RITS
(described below) that can be used during these discussions. This prepared information should
discuss the business problem that has served as the impetus for the project, alignment with the
Department’s strategic plan, the contribution of the IT investment to program areas, and any
alignment with other projects going on either within DOL or across the Federal Government
landscape.
The purpose of a discussion is for the project team to propose their project to OCIO staff,
receiving in return any required clarifying guidance and feedback. The initial consultation may
include discussions regarding whether it is reasonable to pursue the project, what the project
team needs to be thinking about as it moves forward, what work pattern, deliverable, and security
requirements would be appropriate for the project. A determination at this time is made whether
the IT development, modification, or enhancement requires a security classification (see DOL
Computer Security Handbook). Sensitive systems must be identified in accordance with the E-
Government Act of 2002 and OMB Circular A-130. Coordination between the appropriate
Agency officials and the OCIO is required to take place to ensure posting in the Federal Register.
No funding decisions are made at this time – the communication serves simply as an interactive
discussion and an opportunity for OCIO to provide guidance to the project team.
December 2002 42
3.3.3 Perform Project Justification
The Conceptual Planning Phase is where the identification of need is formalized. The need or
opportunity identified prior to initiating this phase is formalized into a Request for IT Services
(RITS) or Statement of Concept defining what the need is, benefits to the organization, and the
proposed solution and approach. The IT system concept is defined in business terms to enable
the successful development of an appropriate solution.
To continue, Agency management must commit resources to explore ways to address the need or
opportunity. Management must also determine if staff or other resources will be devoted to
defining and evaluating alternative ways to respond to the identified need or opportunity. At this
point, the decision to proceed generally is accompanied by Cost Benefit Analysis (CBA). A
Feasibility Study (optional deliverable) in conjunction with a CBA could provide information
that management needs to make decisions to initiate or continue the development, procurement
and modification of proposed project. The process used is the same process followed under the
Departments’ IT Capital Investment Management selection process.
Deliverables:
RITS/Statement of Concept - An agreement between the requesting organization and the IT

organization reviewing the request is reached. Decisions are made as to when the project
will be initiated, the target completion date and resources needed from both the user
community and the IT organization to ensure a successful implementation.
Cost-Benefit Analysis (CBA) - The CBA provides cost and benefit information for
analyzing and evaluating alternative solutions to a problem and for making decisions about
initiating, as well as continuing, the development of information processing-related services.
Feasibility Study (optional) - A Feasibility Study provides an overview of a business

requirement or opportunity and determines if feasible solutions exist before resources are
committed. It is an Agency sponsored activity.
3.3.4 Initial Risk Planning
A process for identifying, assessing, monitoring, reporting, and mitigating project risks – is
identified and documented in the Project Risk Management Plan deliverable. Project risks are
identified and analyzed to determine any negative scope, technical, cost, and schedule risks to
the project. Analysis of project risks should be coordinated and categorized in alignment with
OMB’s Exhibit 300 risk planning requirements. Refer to the appendix for a reference link to
OMB documents.
Frequent review points are identified when the project is divided into manageable tasks and
activities. By authorizing effort to be expended only for the next phase and by requiring
approval to proceed beyond that point, senior management can limit exposure to only the cost of
the next phase. Further, because confidence in estimates is strongest for the next immediate
phase and is less predictable for subsequent phases, management may assume they are
December 2002 43
authorizing work to be performed against an estimate that is reasonably reliable. To facilitate

risk management at the end of each phase, the SDLCM methodology requires a detailed and
accurate time and cost projection for the next phase, while permitting a less detailed time and
cost estimate for the balance of the project. This enables management to make decisions in an
environment where risks can be managed and controlled.
(Note: The Project Risk Assessment is no longer a separate required deliverable for the SDLCM,
it is now incorporated in the Project Risk Management Plan. The Security Risk Assessment is
however a separate document covered in the security section.)
Deliverable:
Project Risk Management Plan - Risk Management activities include documenting and
identifying risks to the successful completion of the project on time and under budget. This
includes project risks; analysis, assessment, and prioritization of those project risks, and
laying out plans to implement actions to reduce the project risks throughout the project’s life
cycle. Risk Management planning provides a control mechanism to monitor, report, and
direct all risk mitigation activities. It is during the Conceptual Planning Phase that project
risk management is initiated and continues until the project is operational. While security
risks can be identified in the Project Risk Management Plan, only the security risks related to
the successful development and implementation of the project should appear. This would
typically include risks involved with the development and integration of security modules for
the initiative (i.e. levels of control and access). Security risks (vulnerabilities/threats) inherent
in the operation of the system are documented and covered in the Security Risk Assessment.
3.3.5 Initial Project Planning
During the Conceptual Planning phase, the individuals sponsoring the initiative will need to
complete the initial project planning activities, including identifying essential project personnel.
Designate a Project Manager having the appropriate skills, experience, credibility, and
availability to lead the effort and identify the System Owner point of contact and support
personnel from key organizations. Once the Project Team has been created, they will need to
draft a project management plan. This document, described below, will also get updated
regularly during the lifecycle of the project.
Deliverables:
Project Management Plan (PMP) - The PMP provides a vehicle for documenting project
scope, tasks, schedule, allocated resources, and interrelationships with other projects. It also
provides details on the involved Agency units, required job tasks, milestone and review
scheduling. It is one of several key-planning documents that use a building block approach
to planning.
Statement of Work (SOW) (optional) - A SOW presents the scope of the work that is to be
investigated and the objectives to be accomplished.
December 2002 44
3.3.6 Submit Budget Request
An initial budget request is prepared and submitted to ensure the availability of funding,
personnel, and other resources needed to proceed with the project.
Note: The budget request is not an SDLCM deliverable but will need to be produced to facilitate
securing funding to move the project forward. Please discuss the budget request and OMB
Exhibit 300 reporting requirements with the OCIO Capital Planning staff or DOL Budget staff.
Refer to the integrated business process in the executive summary for an overview of funding
activities and outcomes.
3.3.7 Develop Core & Optional Deliverables
If the project is a new IT development effort, core and optional deliverables (as referenced from
the appropriate IT Investment Management Work Pattern and above) are initiated during this
phase and are subsequently updated in later phases, as appropriate. If the project represents a
modification or enhancement to an existing system, then the existing core and optional
documents are updated as appropriate. Specific deliverable templates are required and can be
referenced in the appendix.
3.3.8 QA Core & Optional Deliverables
The project manager is required to Quality Assurance check all project deliverables. This
includes maintaining a project document library, utilizing I-TIPS’ resource library as the central
repository for all appropriate project planning and documentation deliverables.
3.4 Phase Considerations

Key considerations during this phase should address the following questions:
¾Is it feasible to proceed? Is the IT need or opportunity beyond the capabilities of existing
systems and is developing a new system a promising approach?
¾Do the projected benefits of the proposed IT system effort justify the project costs and
resources needed?
¾Are appropriate funding and other needed resources available to proceed? (At least to the
point where project funding will be secured in the IT Capital Planning process).
¾Have project risks been examined and reviewed by all parties concerned and a risk
management plan appropriately documented?
¾Have security requirements been discussed, and has a security classification been established
and confirmed by the OCIO Security Officer?
¾Has a User Group been established (if needed, at the discretion of the Agency)?
December 2002 45
4 PLANNING & REQUIREMENTS DEFINITION PHASE

4.1 Phase Overview
The Planning and Requirements Definition Phase begins after the project has been defined and
appropriate resources have been identified through the initial selection process of Capital
Planning. There are two essential aspects of this phase: 1) planning, and 2) defining the
functional requirements that the system will need to address. It is during this phase that the
Project Management Plan is updated to include or provide additional detail regarding the
development approach and methods, tools, tasks, resources, and schedules. Functional
requirements are defined to address data, system performance, security, and maintainability
aspects of the system. In addition, near the end of this phase, the project completes the final
selection process of capital planning, committing funds for the project for the next year. Figure
11 identifies key inputs, activities, and deliverables of this phase.
Phase Outputs
Develop
Security Plan of
Perform System
Action &
Security Planning
Milestones
& Security Risk
Assessment
Analyze
Functional
Requirements
Define Project
Planning and
Management
Approach 3/$11,1*$1'
Previous Phase or 5(48,5(0(176
Iteration Inputs '(),1,7,21
3+$6( Update
Budget
Documents
QA Core
&Optional
Deliverables
FINAL
PLANS & DOCUMENTS SELECT
Develop Core
Update p Previous &Optional OMB EXHIBIT 300 PROCESS
Phase Core Deliverables
&Optional
Deliverables
FIGURE 11: PLANNING & REQUIREMENTS PHASE ACTIVITIES
4.2 Phase Inputs

The inputs to the Planning and Requirements Definition Phase are the deliverables that were
produced during the Conceptual Planning Phase. As a general rule, even if the project is using
an iterative (multiple releases) approach, inputs for each phase will consist of the outputs from
the previous phase. Moreover, deliverables first produced in a previous phase may be updated
throughout the life cycle of the project. Requirements for deliverable updates are not called out
in these sections – please refer to the work pattern matrices for the specifics.
December 2002 46

Activities and deliverables produced and/or updated in the Planning and Requirements
Definition Phase are described below. Deliverables are to be reviewed and approved in
accordance with the integrated business process quality assurance step before moving into the
Design Phase.
4.3.1 Define Project Planning and Management Approach
The methodology to be adopted for the IT effort is defined and customized. For large or
complex systems, it may be appropriate to divide the system into major subsystems and manage
the evolution of each subsystem through the life cycle. However, for such systems, proper
coordination across the subsystems is necessary to ensure consistency and successful integration.
How phase activities will be documented, reviewed, and approved are identified and planned.
Other factors related to defining the project planning and management approach include the
following:
1. Confirming and finalizing the SDLCM work pattern and any tailoring aspects.
2. Establishing project schedules. The schedule should allocate time for routine systems
maintenance activities such as: conversion/upgrades of hardware and software; removal of
defects or minor modifications to reflect changes in the business or technical environment or
legislation; alteration, rewriting, or restructuring of a system to reduce the maintenance effort
or to make operations more efficient.
3. Planning for emergency maintenance and establishing procedures to address sudden

breakdowns due to hardware or software failure.
4. Managing life cycle activities by setting specific milestones for measuring the work
completed to the costs incurred during the life cycle.
5. Identify Project Tools and Methodologies. The organization of the project and methodologies
and tools to be used in this phase and subsequent phases are identified and planned for in this
phase. The set of methods and tools may include prototyping and utilization of computer-
aided software engineering tools, as well as the needs for linking the tools across all
subsequent life cycle phases and activities.
6. Estimating human resource requirements for staffing a project is a key activity of project
planning and should be done in conjunction with evaluating the scope of the project,
identifying the tasks and deliverables, estimating the required resource hours, distributing
resource hours and leveling resources and reviewing the preliminary estimates thoroughly.
Another essential activity of project resource planning is estimating hardware and software
requirements and available resources to determine the availability and suitability for project
applications.
December 2002 47
Automated project scheduling systems facilitate the production of initial project staffing
estimates and permit a regular review of staffing projections throughout the life cycle.
Actual-to-estimated comparisons should be made and maintained, and forwarded to
estimators to help improve estimating skills. Subsequent work includes refining the
requirements, defining the solution, and confirming the project management approach.
4.3.2 Perform System Security Planning and Security Risk Assessment
All Federal IT systems have some level of sensitivity and require protection from being accessed
by unauthorized sources. As such, it is imperative, that System Security Plans (SSP)/Security
Risk Assessments be developed to safeguard against any intrusions. The problem becomes even
more acute if systems have multiple interfaces to other similar sensitive systems. SSP/Security
RAs are living dynamic documents that are initiated in this phase and are updated through the
life cycle process. SSP/Security RAs need to be updated every 3 years or when there is a
significant change or modification to the system. Other activities that are done as part of the
SSP/Security RA are defined in the DOL Computer Security Handbook as part of the
SSP/Security RA and include:
• All systems need to be identified by unique DOL Identification Numbers.

• Personnel working on such systems need to be cleared to the appropriate level of the security
classification of the system. This applies both to employees and contractor personnel.
• Ongoing regular training on the different aspects of security needs to be planned.
• Each page of the SSP/Security RA should be marked on the bottom, front of each page as
Sensitive Information in bold font.
• Audit trails of transactions and documentation need to be established.
• Systems that are interconnected for sharing sensitive data/information need to have signed
and approved Memorandums Of Understanding (MOU)/Agreements in place before
establishing the interconnection. See OMB Circular A-130.
• A network diagram or schematic to help identify, define and clarify the system boundaries
for the system and the interconnections to other networks (LAN/WAN) should be prepared
and maintained.
Project Teams should always refer to the DOL Computer Security Handbook and the OCIO
Security Staff as the final say on security-related issues.
Deliverables:
System Security Plan (SSP) - During the Planning and Requirements Definition Phase, a
formal plan detailing the types of computer security is required for any new system based on
the type of information being processed and the degree of sensitivity. The system security
plan should directly address any vulnerabilities identified in the security risk assessment.
Systems that contain Privacy Act, personal and mission critical information will be more
closely safeguarded than other systems.
Security Risk Assessment (RA) – Security risk assessment determines the net negative
impact of the exercise of vulnerability, considering both the probability and the impact of
December 2002 48
occurrence. Security risk management is the process of identifying risk, assessing risk, and
identifying the steps to reduce risk to an acceptable level. The objective of performing
security risk management is to enable the organization to accomplish its mission(s) (1) by
better securing the IT systems that store, process, or transmit organizational information; (2)
by enabling management to make well-informed security risk management decisions to
justify the expenditures that are part of an IT budget; and (3) by assisting management in
authorizing (or accrediting) the IT systems on the basis of the supporting documentation
resulting from the performance of risk management. Security risk assessments are performed
early in the design of a system to indicate for what risks the engineers and managers should
plan. The plans to counter the risks are identified in the system security plan discussed in the
subsequent section. Security risk assessments conducted later in the development lifecycle
ensure that the security controls implemented by following the system security plan are
sufficient and identify additional potential risk areas.
4.3.3 Develop Security Plan of Action and Milestones (POA&M)

The purpose of the Security POA&M is to assist Agencies in identifying, assessing, prioritizing,
and monitoring the progress of corrective efforts for security weaknesses found in programs and
systems. These weaknesses come from a variety of sources including, but not limited to, self-
assessments, independent reviews, outside audits, and testing. To promote greater attention to
security as a fundamental management priority, OMB continues to take steps to integrate
security into the capital planning and budget process. This integration has produced tangible
benefits by promoting security that comports with the Agency’s enterprise architecture, supports
business operations, and is funded within each information system over its life-cycle. During the
Development and Test Phase, major security efforts can be tracked within a project and
subsequently updated in the Operational and Maintenance Phase.
Deliverable:
Security POA&M – Deliverable that documents security weaknesses, what will be done to
correct or resolve them, and a timeline for when they will be resolved. This deliverable is
initiated in the Planning & Requirements Phase but is updated throughout the project life
cycle.
4.3.4 Analyze Functional Requirements
Requirements analysis and definition during this phase involves an iterative analysis of system-
level requirements that are then defined in terms of high-level functional and data requirements.
Documentation related to user requirements from the previous phase is used as the basis for
further analysis and for the development of functional requirements. The system is defined in
terms of functions to be performed. The requirements are defined to a level of detail sufficient
for system design to proceed. During the Design Phase, these high-level functional requirements
are further analyzed and defined in terms of detailed functional and data requirements that
address data, system inputs, processes, outputs, interfaces (both internal and external), security,
and maintainability aspects of the system.
In addition to analyzing functional requirements from a system's perspective, planners must be

cognizant of additional considerations that must be addressed during the Planning and
December 2002 49
Requirements Definition Phase. Several references cited below are examples demonstrating that
laws, regulations and policies may apply.
The Americans with Disabilities Act and Section 508 of the Rehabilitation Act require,
regardless of the system development effort, that electronic and information technology allow
individuals with disabilities to have appropriate access and use of information and data that is
comparable to access and use of information and data by people who do not have a disability (P.
L. 105-220). For additional information, see the Federal IT Accessibility Initiative at
www.section508.gov.
Planners are also responsible for ensuring the privacy, confidentiality, integrity, and availability
of citizen and employee information. The Department recognizes that privacy protection is both
a personal and fundamental right of all citizens and employees. Among the most basic of
citizens’ and employees’ rights is an expectation that DOL will protect the confidentiality of
personal, financial, and employment information. Citizens and employees also have the right to
expect that DOL will collect, maintain, use, and disseminate identifiable personal information
and data only as authorized by law and as necessary to carry out mission responsibilities.
Several laws that are noted in the reference section of the SDLCM protect citizen and employee
information.
Deliverables:
Functional Requirements Document (FRD) — The FRD is a formal statement of an

application’s business requirements, and serves the same purpose as a contract. The
developers agree to provide the capability specified and the client agrees to find the product
satisfactory if it provides the specified capabilities. This document addresses the activities
that need to be performed to analyze, understand, and review the overall architecture of the
proposed system, the extent of interfaces with other existing internal/external systems or
systems currently under development. In addition, activities may also relate to the high-level
data and functional requirements, user organization definition, and the ability of existing
system or data resources to satisfy system requirements.
Legacy Data Plan (Optional) - Sometimes the upgrading of a system or parts of a system
will create legacy data, i.e., old data in a format that cannot be processed by the new system.
The Legacy Data Plan identifies the time period covered by the data, volume of data, and
where it resides. If some or all legacy data have already been converted to a new format, the
approach to testing the converted data must be discussed. Requirements for processing
legacy data in the future and plans for meeting those requirements are provided. It is
acceptable to say that data will be converted if they are needed in the future, but information
about what is required for the conversion process must be provided. This information
includes a discussion of resource requirements for doing the conversion and potential
problems that would need to be overcome.
4.3.5 Update Budget Documents
December 2002 50
The budget request continues through the budget process during this phase. Several planning
modifications may be required as part of the Departmental and OMB pass-back processes.
Departmental IT Capital Planning approvals are required before proceeding with the Design
phase. Contact OCIO Capital Planning Staff or the DOL Budget Office for specific guidance;
refer to the integrated business process model for an overview of funding activities and
outcomes.
4.3.7 Update Previous Phase Core & Optional Deliverables
As the initiative progresses, active project management results invariably in new product
information (i.e. requirements creep, scope modifications, etc.). Any potential initiative
alterations require the update of relevant previous phase core and optional deliverables (as
referenced from the appropriate IT Investment Management Work Pattern) to reflect the new
information. Deliverables are living documents that evolve throughout the life cycle and are
updated, as needed, to reflect the current level of maturity of the project.

The end of this phase is a critical juncture for the project; it is the point at which agreements
between the Project Manager and System Owner are made, to procure and scope the resources
required for accomplishment of the remaining phases of the project life cycle. These topics can
be addressed by answering the following questions:
¾What resources are needed for completion of the remaining phases of the Life Cycle?
¾Are the requirements complete?
¾Have the requirements been scoped accordingly and approved by the system owner?
December 2002 51
5 DESIGN PHASE
5.1 Phase Overview
Upon completion of the Planning and Requirements Definition Phase, the system progresses to
the Design Phase. During this phase, functional requirements are translated into preliminary and
detailed designs. Decisions are made to address how the system will meet functional, physical,
interface, and data requirements. A preliminary (general) system design emphasizing the
functional features of the system is produced as a high level guide. Then a final (detailed)
system design is produced which expands the design by specifying all the technical detail needed
to develop the system. Figure 12 identifies key activities and deliverables of this phase.
Phase Outputs
Review & Update

Hold Review System Security
Sessions with Plan
User Community
Review &
Update Project
Develop Management
Design Plan
'(6,*1
Previous Phase Inputs 3+$6(
Perform
Contingency
Develop, Planning
Update, QA
Core &
Optional DESIGNS CONTROL
Deliverables Review PROCESS
Develop
Acquisition PLANS & DOCUMENTS
Strategy &
Configuration
Develop Plan
Management
Plan
FIGURE 12: DESIGN PHASE ACTIVITIES
5.2 Phase Inputs

The key inputs to the Design Phase are the core deliverables that were produced during the
Planning and Requirements Definition Phase.
5.3.1 Develop Design
December 2002 52
The preliminary system design clarifies the general characteristics of the system. It specifies the
operating system, architecture components, their timing and sizing, external and internal
interfaces, subsystem inputs and outputs, administrative activities, security and auditing needs.
The preliminary design is the foundation for the detailed design. System components are further
specified into modules, processes, data, and interfaces and are defined to a level of detail that
will enable a smooth transition to the Development and Test Phase. This top-down approach
follows the structure previously set and adds substructure so that developers need minimal
additional guidance. After the design review is completed, statutory or additional requirements
may be identified that necessitate a revision to prior phase decisions or documents.
Alternatively, these may lead to a new project.
Deliverable:
Detailed Design – The Detailed Design is documented in this deliverable. Subsystems may
be further subdivided and described using charts and pseudo code. Logic specifications are
given and data usage is defined in detail. User input and user approvals are spelled out. It
includes detailed system requirements used to develop the system. Changes to the detailed
design due to changes in the preliminary design may create additional costs and delays that
may require revisions to the schedules set in the Project Management Plan.
5.3.2 Hold Review Sessions with User Community
As the design is initiated, participation from the user community through review sessions is
essential to ensure that the requirements and the design will be consistent with the new or
enhanced business requirements.
5.3.3 Review and Update System Security Plan
The application/system developer should identify specific security requirements, allocate them to
specific modules in the design, and update the System Security Plan, as needed to reflect any
changes. For example, if a requirement exists to audit a specific set of user actions, the
developer may have to add a workflow module into the design to accomplish the auditing.
5.3.4 Review and Update Project Management Plan
As tasks are completed in this phase, the project manager will update the Project Management
Plan as needed. Project planning information, such as schedules, resources, and project tools and
methodologies are updated to reflect changes in approaches and decisions. The WBS deliverable
supplements the Project Management Plan. It is optional in the first phase, Conceptual Planning,
and optional in the second phase, Planning and Requirements Definition, but it is a core
deliverable for Design.
Deliverable:
December 2002 53
Work Breakdown Structure (WBS) - The WBS defines the product to be developed and
relates the elements of the work involved to each other and to the end product. It describes
these arrangements in a manner that promotes verification and measurement of technical
accomplishments, and it provides a conceptual framework for integrated planning and
control.
5.3.5 Perform Contingency Planning
The objective of contingency planning is to ensure that DOL systems are able to recover from
processing disruptions in case of localized emergencies or large-scale disasters. An emergency
response plan, developed in conjunction with the System Owner and maintained at the primary
and backup computer installations, ensures that reasonable continuity of support is provided if
events occur that prohibit normal operations. Contingency Plans must be routinely reviewed,
updated, and tested through subsequent phases to ensure vital operations and resources can be
restored as quickly as possible keeping system downtime to an absolute minimum.
Deliverable:
Contingency Plan – The contingency plan is developed in conjunction with application

owners and maintained at the primary and backup computer installation. Developed during
the Design Phase, contingency planning ensures that DOL systems can recover from
processing disruptions, no matter what the source.
5.3.6 Review Acquisition Strategy and Develop Plan
The acquisition strategy describes the methods to be used in acquiring necessary hardware,
software, telecommunication capabilities, and contractor support services. It promotes planning
and verification that necessary resources will be available when needed. A milestone schedule
emphasizes these issues. During this phase, as the details of the system are defined, resources
that need to be acquired are identified. Upon completion of the formal budget process, purchase
orders for all required hardware, software, and telecommunications equipment are submitted to
the Agency’s procurement organization.
Deliverable:
Acquisition Plan – The deliverable that documents the acquisition strategy and procurement
plan.
5.3.7 Develop Configuration Management Plan
Systematic control of revisions is necessary to enable reproduction of past results from a version
control effort. This deliverable is optional in the prior Planning and Requirements Definition
Phase and becomes a core deliverable in the Design Phase.
Deliverable:
December 2002 54
Configuration Management (CM) Plan – This plan identifies the automated CM system to
be used for software development (version control) and documents other items to be placed
under control, with methods of control. Locations where items are stored (the library) are
specified and plans for audits are specified.
5.3.8 Develop, Update, QA Core & Optional Deliverables

Key considerations during this phase may address the following questions:
¾Has a sufficient dialog occurred with the designated future users to document their needs
before writing the preliminary design?
¾Have all project stakeholders reviewed the final design to ensure incorporation of all
requirements and design considerations?
¾Has a project team Peer Review been conducted for both the preliminary and detailed
designs?
¾Has proper funding been allocated to continue the implementation of the project?
¾Have all significant risks been identified and documented?
¾Has a Configuration Management Plan that will track, modify, and update software
development entities been developed, including version control procedures and a central
library?
December 2002 55
¾Have new management, risk, and security considerations been documented in light of new
understandings flowing from the growth or subsequent iterations of the project?
¾Were statutory requirements (i.e. accessibility) met?
December 2002 56
6 DEVELOPMENT AND TEST PHASE

6.1 Phase Overview
During the Development and Test Phase, executable software is developed from detailed design
specifications. The system is validated through a sequence of unit, integration, system, and
acceptance test activities. The objective is to ensure the system functions as expected and user
requirements are satisfied. Large systems are solicited, awarded, and managed in accordance
with the Acquisition Plan. All hardware, system software, communications, applications,
procedures, and associated documentation are developed/acquired, tested, and integrated. This
phase requires strong user participation in order to verify that all requirements have been
thoroughly tested and meet all business needs. Figure 13 identifies key activities and
deliverables of this phase.
Phase Outputs
Conduct
Develop Test Testing
Plans
Identify
Training
Requirements
Develop &
Procure
System
'(9(/230(17
Previous Phase Inputs $ 1 '
7(673+$6( Verify
Security
Controls
QA Core &
Optional
Deliverables
SYSTEM (CODE)
Develop Core &
CONTROL
Update Core & Optional PLANS & DOCUMENTS PROCESS
Optional Deliverables
Deliverables TEST RESULTS
FIGURE 13: DEVELOPMENT & TEST PHASE ACTIVITIES
6.2 Phase Inputs

The key inputs to the Development and Test Phase are the core deliverables produced during the
Design Phase.
December 2002 57
6.3.1 Develop and Procure System
Obtain hardware, software and other required resources. Develop the system. Identifying
personnel assigned to the project, generate code, compile and link it, perform unit testing in
accordance with the development approach and standards defined in the Project Management
Plan. Methods specified in the Configuration Management Plan are utilized to ensure system
versions and changes are managed and tracked. Items to be procured include those for both the
development and production environment. They are procured, as needed in accordance with the
process defined in the Acquisition Plan.
Deliverables:
Delivered System – This deliverable includes the completed application and/or system.
Implementation Plan - Drawing on prior documents, this plan describes a plan for
implementing the system in the operational environment. It translates business needs into
key activities (i.e. installation, training, verification, monitoring); specifies an
implementation schedule; and identifies specific personnel, hardware, software and site
requirements. It includes back-off plans for use when necessary. If a preliminary
Implementation has already been produced in prior phases, it is finalized in this as the
implementation details become better defined.
System Fielding Authorization (SFA) (Optional) - Used to ensure that program

management, site automated data processing and/or facilities operation support staff, and the
user of the proposed fielded system agree that the system meets all known requirements, that
it has been developed and tested in accordance with the provisions in the Project
Management Plan and other SDLCM plans. The designated approval authority signs off on
the SFA.
6.3.2 Develop Test Plans and Conduct Testing
Testing activities are planned and documented and may include test cases, test scripts, and test
scenarios. Test Plans are documented at varying levels, as appropriate, to validate the detailed
requirements defined in the Design Phase and functional requirements defined in the Planning
and Requirements Definition Phase. Test Plans are the basis for performing integration, system,
and acceptance testing activities that occur later in this phase. Test Plans must be kept consistent
with the methods and schedules specified in the Project Management Plan and Implementation
Plan.
Unit testing usually occurs in conjunction with module development. Individual software
modules are executed and tested in a controlled environment (i.e. test data and simulated
software). The software modules are validated to ensure they yield the correct results given a
range of valid and invalid inputs. Upon successful completion of unit testing, testing activities
advance to the next stage - integration tests.
Integration testing is conducted in accordance to previously documented integration test plans

and procedures. The objective is to validate that integrated program components, or modules,
function properly and yield expected results. In a large system, modules are typically combined
December 2002 58
into logical functional groupings called subsystems and tested at this level. Upon successful
completion of integration testing, testing activities advance to the next stage - system testing.
System testing is conducted in accordance to previously documented system test plans. The
objective is to combine all the system components (i.e. subsystems), validate that the system
functions properly and meets all technical, performance, and interface requirements. Systems
are tested in realistic conditions having changing and competing priorities.
Acceptance testing is conducted in accordance with the Acceptance Test Plan finalized earlier in
this phase. Users participate in acceptance testing to confirm that the developed system meets all
user requirements identified in the Planning Requirements and Definition Phase. Acceptance
testing is conducted in a simulated “real” user environment using simulated or real target
platforms and infrastructures. Acceptance test results are documented in an Acceptance Test
Report. Upon completion of acceptance testing, the approving authority prepares an Acceptance
Test Approval if test results have been reviewed and testing successfully completed.
Deliverables:
Test Plan(s) – This plan documents the test environment, resources, training, methods,
schedules, evaluation, and test descriptions for: unit, integration and system test activities.
Test plan development is optional for the prior Planning and Requirements and Design
Phases. However, in this phase, the Test Plan is a core deliverable because a testing
approach is required to be established before test execution can take place.
Acceptance Test Plan - This plan documents the scope, content, methodology, sequence,
management, and responsibilities for acceptance test activities. It ensures that all aspects of
the system are adequately tested against requirements.
Acceptance Test Report - Documents software testing as defined in the Acceptance Test
Plan. A summary of test results documenting problems encountered during testing is
attached to this report as appropriate.
Acceptance Test Approval – Is a checkpoint where a confirmation is reached that the IT

system satisfies the intent of the project and is ready to be released for implementation. It
documents that acceptance test results have been reviewed and that acceptance testing
successfully completed. The Acceptance Test Approval is signed by the designated approval
authority and may be attached to the Acceptance Test Report.
6.3.3 Identify Training Requirements
Training activities are planned and documented and include a training schedule, class outline,
class descriptions, training materials, resources and facility requirements, and identification of
the target audience. Training materials and classes are planned and coordinated with the System
Owner and user community to ensure that appropriate personnel are trained on new systems or
capabilities.
Deliverables:
December 2002 59
Training Plan - Outlines the objectives, needs, strategy, and curriculum to be addressed for
training users on the new or enhanced information system. The plan presents the activities
needed to support the development of training materials, coordination of training schedules,
reservation of personnel and facilities, planning for training needs, and other training-related
tasks. Training activities are conducted in accordance with the Training Plan to teach users
how to operate the system.
System Manuals - Includes documents providing information to describe the design,

development, production, distribution, operation, maintenance, and management of the
system and are produced as needed to meet specific project needs. System manuals are
produced during this phase and updated as needed during the Operations and Maintenance
Phase to reflect changes or enhancements.
User Manuals – Document instructions, guidance, and reference information relating to user
execution of the system. User manuals are produced during this phase and updated as needed
during the Operations and Maintenance Phase to reflect changes or enhancements to the
system.
6.3.4 Verify Security Controls
Before a system can be certified and accredited, security controls are required to be tested to
uncover all design and implementation flaws that could violate Departmental security policy.
Performing a Security Test and Evaluation (ST&E) involves determining a system's security
mechanisms adequacy for completeness and correctness, and the degree of consistency between
system documentation and actual implementation. During the Development and Test Phase this
is accomplished through a variety of assurance methods such as analysis of system design
documentation, inspection of test documentation, and independent execution of function testing
and penetration testing. Results of the ST&E effect security activities developed earlier in the life
cycle such as the security risk assessment, system security plan, and contingency plan. Each of
these activities will be updated in the Development and Test Phase based on the results of the
ST&E.
Deliverable:
Security Certification Package (prerequisites) - The certification process includes

completing a Security Risk Assessment, System Security Plan, Security Test and Evaluation,
and Certification Statement. Only when these items have been completed can the system be
accredited. The accreditation occurs during the Implementation Phase, and requires
preparation and coordination with the OCIO Security Office during the Development and
Test Phase. Please refer to the DOL Computer Security Handbook for specific templates and
guidance.
December 2002 60

¾Has the newly developed/enhanced system undergone code, testing, peer and/or quality
reviews?
¾Have the appropriate parties formally accepted the newly developed system or enhancement?
¾Has proper funding been allocated to continue through the remainder of the SDLCM?
¾Did the test team document any discrepancies that existed in the original specifications?
Problems or new information identified in this phase may require changes to products developed
in earlier phases. If this is the case, is an alternate approach necessary and/or is the project ready
to proceed (i.e. go/no-go decision may be required)?
December 2002 61
7 IMPLEMENTATION PHASE
7.1 Phase Overview
During the Implementation Phase, the new or enhanced system is installed in the production
environment, users are trained, data is converted (as needed), and the system is turned over to the
user. This phase includes efforts required to implement the system as well as to resolve any
problems identified during the implementation process. Figure 14 identifies key activities and
deliverables of the Implementation Phase.
Phase Outputs
Review System Train

and User Personnel
Manuals
Perform
Security
Certification &
Accreditation
Review Test
Documentation
,03/(0(17$7,21
Implement
System
QA Core &
Optional
Deliverables
IMPLEMENTED SYSTEM
CONTROL
Develop Core & PROCESS
Update Core & Optional PLANS & DOCUMENTS
Deliverables
FIGURE 14: IMPLEMENTATION PHASE ACTIVITIES
7.2 Phase Inputs

The essential inputs to the Implementation Phase are the core deliverables that were produced
during the Development and Test Phase.

7.3.1 Review Test Documentation
All test plans, test cases and test results produced during the Development and Test Phase,
including those for acceptance testing, are reviewed for completeness during this phase. Some
December 2002 62
sample testing of the tests conducted in the previous phase may be conducted for purposes of
validating system operability once the system is installed.
7.3.2 Review System and User Manuals
System and user manuals developed or updated during the Development and Test Phase are
reviewed for accuracy and completeness and updated, as needed. Changes are incorporated to
reflect modifications or enhancements that have been incorporated. Additional detail is
incorporated to reflect the availability of new information.
7.3.3 Train Personnel
Users and operations personnel are trained during this phase in accordance with the processes
established in the Training Plan. The purpose is to fully acquaint personnel with the system and
equip them for operating the system effectively and efficiently. System and user manuals
developed during the previous phase are utilized during the training sessions.
Deliverable:
Trained Personnel - Users and operations training is conducted in accordance with the
Training Plan.
7.3.4 Certify and Accredit System
The security certification and accreditation process is intended to provide direct management
oversight into the decision to operate a system within a given risk profile. This process gathers
together developers, operators, management, and executive leadership to ensure the function and
adequacy of security controls and accept responsibility for the system’s operation. During the
Implementation phase, the system is certified through a process that includes completing and
submitting a Security Certification Package. Only when these items have been completed can
the system be accredited and move into production.
Computer Security Accreditation is defined as a “formal declaration by an accrediting authority

that a computer system is approved to operate in a particular security mode using a prescribed set
of safeguards.” The Designated Accrediting Authority (DAA) may be a senior manager of DOL
or from within the Agency. The DAA will determine, based on the remaining residual risk, if the
system is operating in the best interest of DOL/Agency. After ensuring that all needs have been
fulfilled, Computer Security Accreditation or an interim authority to operate is granted.
Deliverables:
Security Certification Package – The certification process prerequisites include completing

a Security Risk Assessment, System Security Plan and Security Test and Evaluation. Once
complete, the following four documents must be prepared and submitted to the Agency
Computer Security Officer for review and approval:
• Memorandum Stating Completion of Security Activities
December 2002 63
• Computer Security Certification Statement

• Summary of Compliance
• Statement of Residual Risk
They are then submitted to the designated approval authority within the Office of the Chief
Information Officer. Please refer to the DOL Computer Security Handbook and work with
the OCIO Security Officer for the latest templates, guidance and directions.
Accreditation:
Security Accreditation Letter- Upon completion of the Security Certification, the

certification package and Security Accreditation Letter are submitted by the OCIO Program
Manager to the DAA for review and approval. Accreditation can provide a short-term
interim authority to operate while the system owner clears up specific vulnerabilities, or it
can provide a longer-term authority to operate if the vulnerabilities identified do not present
sufficient risk to warrant ongoing attention.
7.3.5 Implement System
The Implementation plan, developed in the previous phase is reviewed. The project team will
incorporate changes as needed and conduct a final system review. As the system is installed in
the production environment, data is converted as needed, and sample testing is conducted to
verify that the system operates correctly. System and user documentation is reproduced and
distributed to appropriate personnel. An Implementation Certification is signed by the Project
Manager and the System Owner to confirm that the system has been successfully implemented
according to documented plans and procedures.
Successful implementation is ensured when known deficiencies and requirements are addressed
and resolved before system implementation. Modifications made to the system both before and
during implementation should be documented and provided to system users, operators, and other
affected personnel. At the end of this phase, the product baseline (consisting of the production
system, database(s), an updated data dictionary, and supporting documentation) is established
and archived. Implementation deliverable descriptions follow.
Deliverables:
Implemented System - Following successful completion of acceptance testing, the system is

ready for implementation as a production system. The system is installed and verified in the
production environment. Associated system and user manuals are turned over to the
production staff and are carried forth into the Operations and Maintenance Phase.
Implementation Certification Statement - This statement is signed by the Project Manager

and the System Owner and verifies that the system has been successfully implemented
according to documented plans and procedures.
December 2002 64

A number of project related decisions are made in this phase that may address the following
questions:
¾What changes are necessary to complete the system implementation?
¾Is a process in place to allow for continued upgrade decisions (i.e. a change management
board) such as:
¾ What upgrades are required to address new or changing requirements?
¾ What approvals are necessary to undertake the change?
¾ Are the appropriate resources and sufficient funding available to support approved
system changes, upgrades, and new requirements?
December 2002 65
8 OPERATIONS AND MAINTENANCE PHASE

8.1 Phase Overview
Once a system becomes operational, it moves to the Operations and Maintenance Phase. The
emphasis of this phase is to ensure that user needs continue to be met and that the system
continues to perform according to specifications. Routine hardware and software maintenance
and upgrades are performed to ensure effective system operations. User training continues
during this phase as needed to acquaint new users to the system or to introduce new features to
the current users. Additional user support is provided as an ongoing activity to help resolve
reported problems. This phase continues until the system is retired. Figure 15 identifies key
activities and deliverables of this phase.
Phase Outputs
Perform Conduct
Annual Periodic System
Security Self Review
Assessment
Test
Contingency
Perform Plans
System
Maintenance
23(5$7,216$1'
Previous Phase Inputs 0$,17(1$1&(
3+$6(
Identify
System
Disposition
QA Core & Needs
Optional
Deliverables SYSTEM MAINTENANCE
EVALUATE
Develop Core & REVIEWS
Update Core & Optional PROCESS
PLANS & DOCUMENTS
Deliverables
FIGURE 15: OPERATIONS & MAINTENANCE PHASE ACTIVITIES
8.2 Phase Inputs

The essential inputs to the Operations and Maintenance Phase are the core deliverables that were
produced during the Implementation Phase. The critical approvals required to move into O&M
are: the Agency Computer Security Certification signed off by the Project Manager and the
System Owner, a Security Accreditation letter signed off by the Designated Accreditation
Authority and an Implementation Certification Statement signed by the system owner.
December 2002 66

8.3.1 Perform System Maintenance
All deliverable documents produced in prior phases are turned over to system administrators,
maintainers, and support personnel. Documentation is updated as needed utilizing established
configuration management and control processes as system changes are incorporated.
System Maintenance encompasses a wide gamut of activities including routine activities such as
backing up data and program files and upgrading/replacing hardware/software systems,
application software, and vendor supplied COTS packages. Maintenance activities also involve
fixing previously undetected errors. Various reviews may be conducted during this phase to
gather important information used to assess continued use of the system, to evaluate additional
enhancements, and to obtain user comments.
Maintenance personnel determine if modifications to the system and databases are needed to
resolve errors, enhance system performance, or to provide new capabilities. New capabilities
may take the form of routine maintenance or constitute enhancements to the system or database
in response to user requests for new or improved capabilities. The Request for Information
Technology Services (RITS) is the mechanism used to identify a need or opportunity to enhance
a system or fix previously undetected errors.
Proposed changes are reviewed and approved by the appropriate review authority (as per the
DOL Guide to IT Capital Investment Management) before implementation. Major system
modifications or enhancements that are needed after the system has been implemented will
follow the life cycle process from planning through implementation as appropriate. In this case a
Project Management Plan including a Feasibility Study is updated or developed to identify
needed modifications to the existing system and related documentation. The appropriate reviews
and testing are conducted based on the scope of the modification. The maintenance manual is
updated as needed to document approved changes to the system.
8.3.2 Perform Annual Security Self-Assessment
Periodically (normally on an annual basis), system owners and IT managers are required to
perform security self-assessments to ensure that their systems are in compliance with the latest
requirements and synchronized with the most up-to-date security practices. Furthermore, self-
assessments provide a mechanism to ensure that all requisite security documentation has been
completed and updated with the latest system changes (see the DOL Security Handbook for
requirements). Computer and telecommunications security awareness training is provided to all
personnel having access to DOL IT systems. The project manager must also ensure that security
operating procedures are kept up to date.
8.3.3 Conduct Periodic System Review
A Periodic System Review is conducted (at least annually) during this phase. This review is
performed to evaluate system performance, user satisfaction with the system, adaptability to
December 2002 67
changing business needs, and new technologies that might improve the system. This review is
diagnostic in nature and may lead to development or maintenance activities.
8.3.4 Test Contingency Plans
Contingency plan(s) are tested during this phase. To the extent possible, all testing should be
conducted using simulations of actual conditions. Problems noticed during testing along with
optimum solutions should be discussed and disseminated to appropriate parties as “Lessons
Learned”. Contingency Plan(s) testing should be done at regular periodic intervals to create and
maintain a sense of awareness and preparedness among Agency personnel of likely calamities
that could occur.
8.3.5 Identify System Disposition Needs
Since the normal life cycle of an IT system is usually several years, disposition planning may not
occur until the end of this phase (i.e., when a decision has been made to retire the IT system).
However, if the system processes sensitive data and interfaces with other IT systems, it is
advantageous to identify and document the system Disposition Plan and associated impacts in
the early stages of the life cycle. This will ease the effort later in this phase when the final
Disposition Plan is prepared.
Deliverables:
Disposition Plan – The objective of the Disposition Plan deliverable is to state the approach
and processes for disposing of a system in a planned orderly manner and to ensure that the
system is properly archived or incorporated into other systems. The Disposition Plan is
initiated (or updated, as needed, if it already exists) in this phase. It is finalized once a
decision has been made to retire the system, which may not occur until later in the phase.
The plan addresses all facets of archiving, transferring, and disposing of the system and the
data. Particular emphasis is given to proper preservation of the data processed by the system
so that it can be effectively migrated to another system or archived and restored in
accordance with applicable record management regulations and policies.
December 2002 68
Deliverables:
Plan of Action and Milestones – Maintain the current status of corrective actions and
provide quarterly reports to OCIO Security.

Key project approach considerations during this phase may address the following questions:
¾How should the evaluation of the system/data be conducted?
¾What new or additional user support activities are needed?
¾What improvements in system/data functionality, quality, and performance are required?
¾What adjustments are needed to the current system/data management procedures?
Project execution considerations include planning the required changes or enhancements to the
system and determining if a particular enhancement should be implemented during this phase or
cycled back through the SDLCM as a RITS. These can be addressed by obtaining an answer to
the following question:
¾Does this change/enhancement need to be implemented during this phase or be cycled back
through the SDLCM as a request for Information Technology service?
Planning now begins for the preservation of data in accordance with the records management and
property disposal requirements of the Agency. This will include archiving/converting of the data
to suit the new environment and eventual archiving of the software. The system planning
activities preserve information about the current production system and the evolution of the
system through its life cycle. The following question can be asked:
¾Is a records management and property disposal process defined to address

archiving/conversion of software/data and disposal of hardware for the system under
retirement?
December 2002 69
9 DISPOSITION PHASE
9.1 Phase Overview
The Disposition Phase represents the end of the systems life cycle. It provides for the systematic
termination of a system to ensure that vital information is preserved for potential future access
and/or reactivation. The system, when placed in the Disposition Phase, has been declared
surplus and/or obsolete, and is scheduled to be shut down. The emphasis of this phase is to
ensure that the system (e.g. software, data, procedures, and documentation) is packaged and
archived in an orderly fashion, enabling the system to be reinstalled later if desired. System
records are retained in accordance with DOL policies regarding retention of electronic records.
Figure 16 identifies key activities and deliverables of the Disposition Phase.
Phase Outputs
Archive or
Inform Users Transfer Data
Of Disposition and Software
Archive
SDLCM
Organize Deliverables
System
Closure
',6326,7,21
Dispose of
Equipment
QA Core
Deliverables
PLANS & ARCHIVED

Verify Security DOCUMENTS, DATA, SOFTWARE
Develop & Update Compliance
Core Deliverables EQUIPMENT DISPOSAL
FIGURE 16: DISPOSITION PHASE ACTIVITIES
9.2 Phase Inputs

The key input to this phase is the Disposition Plan produced during the O&M Phase. The
Disposition Plan is executed during this phase and the system is retired in accordance with
documented processes.
December 2002 70

9.3.1 Organize System Closure
Initial disposition planning activities specified in the Disposition Plan are initiated. The schedule
for system disposal is finalized and coordinated with involved parties. Specific activities for
proceeding are defined and may include: identifying the software components to be preserved;
identifying the data to be preserved; determining how the remaining equipment will be disposed
of; and identifying what support life cycle products should be archived and the method for doing
so.
9.3.2 Inform Users of Disposition
Users, operators, and maintainers of the system are notified of the plans for disposing the system.
Ample time must be permitted for users to produce needed reports and/or archive specific
information they may need to support their work activities.
9.3.3 Archive or Transfer Data and Software
Copies of code and data are archived to a designated environment specified in the Disposition
Plan. Related system build, installation, and set-up scripts are archived so that the system may
be reinstalled later. The system disposition activities preserve information not only about the
current production system, but also about the evolution of the system through its life cycle.
9.3.4 Archive SDLCM Deliverables
SDLCM life cycle documentation or deliverables are archived for future reference. This
includes development information (i.e. requirements, design, and testing documents), planning
information (i.e. implementation, risk management, implementation, disposition, and training
plans), and information specifying how to use and operate the system (i.e. user and system
manuals).
Deliverable:
Archived System - The only deliverable of the Disposition Phase is a system that has been
archived in accordance with the procedures set forth in the Disposition Plan. The archived
system is comprised of the packaged set of software, data, procedures, and documentation
associated with the archived application.
9.3.5 Dispose of Equipment
Retirement of IT systems may result in obsolete or excess equipment that needs to be either
disposed of or reallocated. Excess inventory is disposed of or reallocated as needed, in
accordance with DOL policies and procedures.
December 2002 71
9.3.6 Verify Security Compliance
As specified in the DOL Computer Security Handbook, the retirement of classified systems
requires that documentation, software, and data be archived with appropriate security
classifications. A determination needs to be made regarding how and when the termination of
the system/data should be conducted.
9.3.7 Develop & Update Core Deliverables
If the project is a new IT development effort, the Disposition Plan is updated as required and the
Archived System is organized for system closure in accordance with documented plans and
procedures. If the project represents a modification or enhancement to an existing system, then
the existing core documents are updated as appropriate.
9.3.8 QA Core Deliverables
The project manager is required to Quality Assurance check the final project deliverables (the
archived system). This includes ensuring the project document library, software, and data is
maintained as a historical archive in a central repository in accordance with Records
Management policy.

¾Have all current and potential future users of the system been notified of the archiving plan?
¾Have all necessary code, data, and documentation been located?
¾Is the means of preservation of the materials and their location considered secure?
¾Will instructions for regeneration of the system be easy to find and understand?
December 2002 72
APPENDIX I - Enterprise Architecture

An Enterprise Architecture (EA) is the explicit description and documentation of the current and
desired relationships among business and management processes and information technology. It
is a framework for managing and connecting all aspects of an organization, from its business
objectives and information needs to its data, supporting data systems and technological
infrastructure.
Enterprise Architecture Layers

The EA is designed to make sure that business functions and processes are properly supported by
information technology. An EA is defined in terms of layers, consisting of the business
architecture, data architecture, applications architecture, and technology architecture (refer to
Figure 17).
Figure 17 – Enterprise Architecture Layers
Business
BUSINESS
Architectur
ARCHITECTURE
e
Drives
DAData
TA ARCHITECTURE
Architecture
Identifies
APPLICATIONS ARCHITECTURE
Applications
Architecture
Supported by
TECHNOLOGY ARCHITECTURE
Technology
Architecture
December 2002 73
Appendices
Detailed descriptions of the four architectures (layers) follow including elaborations from OMB
Memorandum 97-16:
• The Business layer: identifies broad, high-level business processes that are core to
supporting an organizations mission.
OMB explains in Memorandum M97-16: “This component of the Enterprise Architecture
describes the core business processes which support the organization's missions. The
Business Processes component is a high-level analysis of the work the Agency performs to
support the organization's mission, vision, and goals, and is the foundation of the ITA
[Information Technology Architecture].”
• The Data layer: identifies the information needed to support the business. OMB calls this
layer Information Flows and Relationships.
OMB explains in Memorandum M97-16: “This component analyzes the information utilized
by the organization in its business processes, identifying the information used and the
movement of the information within the Agency. The relationships among the various flows
of information are described in this component. These information flows indicate where the
information is needed and how the information is shared to support mission functions.”
• The Applications layer: defines the types of applications required to manage the data and
support the business processes.
OMB Memorandum M97-16 elaborates: “The Applications component identifies, defines,
and organizes the activities that capture, manipulate, and manage the business information to
support mission operations. It also describes the logical dependencies and relationships
among business activities.”
• The Technology layer: defines the technological infrastructure (the hardware, software, and
communications network technologies) that supports the applications identified in the
Application Architecture.
OMB explains in Memorandum M97-16: “The Technology Infrastructure component
describes and identifies the physical layer including, the functional characteristics,
capabilities, and interconnections of the hardware, software, and communications, including
networks, protocols, and nodes.”
Each element and layer of an EA is unique in its form and function, but when mapped together
the organization realizes dramatic benefits, including: improved work flow, improved
accountability, streamlined data collection and data quality, streamlined dissemination processes,
and streamlined security techniques among other elements.
Enterprise Architecture Management System (EAMS)

The Enterprise Architecture Management System (EAMS) is a web-based tool used to track and
analyze the layers of DOL's EA. It serves as a repository for the information necessary to define
the Department's baseline architecture and enables the definition and design of a Target
Architecture.
December 2002 74
Appendices
To facilitate the development of the Target Architecture, EAMS accommodates data for multiple
planning periods (i.e., baseline, transition phase(s), and target), and includes an administrative
tool to create new planning periods. The tool also clearly defines and tracks the changes made
between planning periods.
EAMS allows users to create, edit, and delete architectural entities (i.e., business functions,
applications, data classes, etc.) from a centrally maintained database using a web interface.
Users create, edit, and delete relationships between entities where the database allows
relationships to exist. The user interface of EAMS provides a view of architectural entities,
which displays both their details and interrelationships. Users can also add attachments to
entities where the database allows attachments. EAMS produces analysis reports and a
dynamically generated diagramming feature to aid in the analysis of EA information.

The Federated Model
The EA Federated Model is designed for decentralized Governmental organizational
environments, similar to DOL’s. The model, as applied to DOL, has organized business
functions into groups (universal or independent), based on the extent to which the functions are
performed across the Department’s Agencies. The categorization of universal and independent
functions is the primary organizational model for business architectures at the Department.
Each of the two groupings used at DOL are defined below:

• Universal Functions are those core functions that are performed by at least 75% of the
Department’s Agencies
• Independent Functions are those core functions that are performed by only one or two of
the Department’s Agencies.
Initiative Alignment
Initiatives should support Agency mission and goals, and not be duplicative of broader
departmental or Federal IT efforts. Departmental wide initiatives require alignment with the
Department’s universal functions. Agency independent initiatives require alignment with
specific Agency defined independent functions. This includes alignment with the Department’s
business strategy, change drivers, organizational structure, capabilities, and specific standards
and principles referenced in the Department’s EA documents. DOL defined EA standards and
principles guidance can be referenced in the Department’s EA baseline documentation.
• U.S. DOL Enterprise Architecture Baseline, Volume 1, Version 1.1, November 2001
The following sampled EA principles are critical for system development projects:
Departmental principles:
• Major new or replacement information systems will be approved only after work processes
have been examined for possible simplification or reengineering; when work processes are
December 2002 75
Appendices
simplified or reengineered, the supporting information systems will be examined for

possible modernization;
• Data should be shared within the Department where there is a bona fide business need and
the sharing is consistent with statute, regulation, Department policy, and sound business
and security practice;
• Data will include standardized elements and definitions as required to support universal
and independent functions and consolidated reporting throughout the Department;
• Systems Engineering methodologies will incorporate a phased, modular, and iterative
approach; appropriately utilize existing commercial and Government off-the-shelf
technology;
• The Department should avoid sharing sensitive data more widely than necessary.
OMB principles:
• Develop information systems that facilitate interoperability, application portability, and
scalability of electronic applications across networks of heterogeneous hardware,
software, and telecommunications platforms;
• Design security into all architectural elements, balancing cost, accessibility, risk and ease
of use with protection of data; establish a level of security that is commensurate to the risk
and magnitude of harm resulting from the loss, misuse, unauthorized access, or
modification of information in the system.
Updates
To ensure compliance and the longevity of the EA framework, it is key to keep an EA updated,
not allowing it to become static. The governance responsibilities and organizational structure
responsible for governance regarding Enterprise Architecture at the Department are under
development. Once in place, they will define roles and responsibilities, describe the Enterprise
Architecture Management System in use at the Department, document the update criteria, and
list points of contact regarding EA issues. Update criteria will include procedures to maintain
the Department’s business, data, application, and technology architectures in a current state, as
new systems are implemented.
December 2002 76
Appendices
APPENDIX II - Security Roles, Activities and Deliverables

In addition to the responsibilities set forth in the Department of Labor Manual Series
(DLMS) 9 Chapter 400—Security, and Chapter 1200—Microcomputer and LAN
Management, this section establishes specific security responsibilities for all DOL IT
systems.
Security Roles
Office of the Chief Information Officer
The OCIO is responsible for the following:
• Developing and issuing DOL policy and standards for safeguarding IT systems.
• Issuing guidelines for implementing DOL security policy including preparation of security
plans.
• Reviewing and approving Agency security plans.
• Ensuring, as part of the DOL Information Resource Manager (IRM) Review Program, that
DOL Agencies have implemented security programs to safeguard IT systems that contain
sensitive information.
• Ensuring that Agencies include summaries of security plans for IT systems in their Five-
Year Strategic Plans.
Agency Heads
Agency Heads are responsible for:
• Complying with DOL policies and Federal security regulations and standards.
• Implementing the DOL Security Program in accordance with DOL policy and
supplemental guidance contained in the DOL Computer Security Handbook, and providing
sufficient financial resources to the security program
• Ensuring the Certification and Accreditation for each ”sensitive system” and submitting
them to the Office of the Chief Information Officer (OCIO)
DOL OCIO Security Officer
DOL OCIO Security Officer is responsible for:

• Providing security program guidance, oversight, and review.
• Leading DOL Computer Security Incident Response (CSIR) and managing all incident-
related activities.
• Carrying out any other information security duties designated by DOL policy.
December 2002 77
Appendices
Agency Point of Contact
The Agency Point of Contact (POC) for security matters is the primary point of contact for
information security for the Agency. The DOL OCIO Security Officer manages information
security. The OCIO Security Officer is responsible for coordinating program requirements
throughout the DOL with designated POCs. All projects will identify, in writing, a POC who is
responsible for the following:
• Identification of all security systems at the Agency site in accordance with the E-
Government Act of 2002 and OMB A-130
• Provision of security summary information.
• Development of security plans for Agency systems under the Agency Security Officer’s
direct management control.
• Ensuring security plans are developed for other Agency systems and assisting in the
implementation of the Agency’s Security Program Plan (SPP).
• Ensuring that Certification and Accreditations are designated, in writing, for all Agency
systems and to assist in the implementation of the Agency SPP. Ensuring that all pending
procurements include provisions for system security, including reviewing procurements for
compliance with system security orders.
• Coordinating with the necessary security office in the event procurements involve other
security programs (that is, personnel, classified, physical, communications, and security
education).
Security Activities and Deliverables

The following section defines the seven security-related activities and deliverables required in
the SDLCM. In the appendix you will find work patterns that define when (in what phase) each
deliverable should be initially produced and subsequently updated.
Security Risk Assessment
Security risk assessment determines the net negative impact of the exercise of vulnerability,
considering both the probability and the impact of occurrence. Security risk management is the
process of identifying risk, assessing risk, and identifying the steps to reduce risk to an
acceptable level. The objective of performing security risk management is to enable the
organization to accomplish its mission(s) (1) by better securing the IT systems that store,
process, or transmit organizational information; (2) by enabling management to make well-
informed security risk management decisions to justify the expenditures that are part of an IT
budget; and (3) by assisting management in authorizing (or accrediting) the IT systems on the
basis of the supporting documentation resulting from the performance of risk management.
Security risk assessments are performed early in the design of a system to indicate for what risks
the engineers and managers should plan. The plans to counter the risks are identified in the
December 2002 78
Appendices
system security plan discussed in the subsequent section. Security risk assessments conducted
later in the development lifecycle ensure that the security controls implemented by following the
system security plan are sufficient and identify additional potential risk areas.
System Security Plan
During the Planning and Requirements Definition Phase, a formal plan detailing the types of
computer security is required for any new system based on the type of information being
processed and the degree of sensitivity. The system security plan should directly address any
vulnerabilities identified in the security risk assessment. Systems that contain Privacy Act,
personal and mission critical information will be more closely safeguarded than other systems.
Contingency Plan
Contingency plan is used to ensure that a system can continue to operate and perform its function
as needed during and after a localized emergency or large-scale disaster. It is developed in
conjunction with application owners and maintained at the primary and backup computer
installation. Developed during the Design Phase, contingency planning ensures that DOL
systems can recover from processing disruptions, no matter what the source. Contingency plans
must be routinely reviewed, updated, and tested through subsequent phases to ensure vital
operations and resources are restored as quickly as possible.
Security Plan of Action and Milestones
The purpose of Plan of Actions and Milestones (POA&M) is to assist Agencies in identifying,
assessing, prioritizing, and monitoring the progress of corrective efforts for security weaknesses
found in programs and systems. These weaknesses come from a variety of sources including,
but not limited to, self-assessments, independent reviews, outside audits, and testing. To
promote greater attention to security as a fundamental management priority, OMB continues to
take steps to integrate security into the capital planning and budget process. This integration has
produced tangible benefits by promoting security that comports with the Agency’s enterprise
architecture, supports business operations, and is funded within each information system over its
life-cycle. During the Development and Test Phase, major security efforts can be tracked within
a project and subsequently updated in the Operational and Maintenance Phase.
Certification and Accreditation
The certification and accreditation process is intended to provide direct management oversight
into the decision to operate a system with a given risk profile. This process gathers together
developers, operators, management, and executive leadership to ensure the function and
adequacy of security controls and accept responsibility for the system’s operation.
Before a system can be certified and accredited, security controls will be tested before system
implementation to uncover all design and implementation flaws that could violate security
policy. Security Test and Evaluation (ST&E) involves determining a system's security
mechanisms adequacy for completeness and correctness, and the degree of consistency between
system documentation and actual implementation. During the Development and Test Phase this
December 2002 79
Appendices
is accomplished through a variety of assurance methods such as analysis of system design

documentation, inspection of test documentation, and independent execution of function testing
and penetration testing. Results of the ST&E effect security activities developed earlier in the life
cycle such as security risk assessment, sensitive system security plan, and contingency plan.
Each of these activities will be updated in the Development and Test Phase based on the results
of the ST&E. The certification process includes completing a Risk Assessment, System Security
Plan, Security Test and Evaluation, and Certification Statements. Only when these items have
been completed can the system be accredited.
Accreditation can provide a short-term interim authority to operate while the system owner
clears up specific vulnerabilities, or it can provide a longer-term authority to operate if the
vulnerabilities identified do not present sufficient risk to warrant ongoing attention.
Security Self-Assessment
Periodically, system owners and IT managers are required to perform security self-assessments
to ensure that their systems are in compliance with the latest requirements and synchronized with
the most up-to-date security practices. Furthermore, self-assessments provide a mechanism to
ensure that all requisite security documentation has been completed and updated with the latest
system changes.
Privacy Impact Assessment
Identify privacy issues that should be addressed during the phases of the IT system effort and
define the process to be established for addressing the privacy issues throughout the life cycle. It
is important that there be a preliminary analysis of the potential privacy effects of the proposed
information system. The purpose will be to establish for the project team and the review process
an awareness of the privacy-related issues that will have to be addressed as the system is
planned, developed, and implemented.
Data Sensitivity Analysis
The purpose of a Data Sensitivity Analysis is to determine the sensitivity of the information
maintained on the system. Confidentiality considerations should address existing laws such as
the E-Government Act of 2002. Integrity considerations should address the requirements for
accuracy and completeness. Availability considerations should address requirements for
immediate access and restoration of services.
Please refer to the DOL Computer Security Handbook (Available on LaborNet) for more detail
on the activities and deliverables discussed in the section above.
December 2002 80
Appendices
APPENDIX III – Software Life Cycle Models

One designed purpose of the SDLCM approach is to provide a mechanism that ensures
developing systems meet established user requirements and support critical DOL success factors.
The SDLCM sets forth a standard and logical process for managing system development
activities in a controlled, measured and documented manner (in-line with both legislative and
industry standards). Seven sequential life cycle phases have been defined as part of this standard
and logical process (referred to as the full-sequential life cycle process, most similar to the
Waterfall model described below).
The importance of a software life cycle model is that it depicts the significant phases or activities
of a software project from conception until the product is retired. It specifies the relationships
between project phases, including transition criteria, feedback mechanisms, milestones,
baselines, reviews, and deliverables. For the delivery of large and complex IT systems, it is a
critical element for the overall success of a project, incorporating all aspects of system
engineering influences on a project from management to design.
Considering the benefits provided by the incremental/iterative life cycle development approach,
both Departmental IT and EA policy guidance states projects should follow a phased and
modular incremental approach. Many advantages are realized by delivering large and complex
IT projects in useful increments or iterations, including reduced complexity, reduced risk, earlier
user feedback, and earlier implementation for subsets of the system. To achieve this, the full-
sequential phases of the SDLCM should be utilized in combination with desirable iteration based
aspects of other common software life cycle models utilized in industry and across the Federal
Government.
Project Manager’s are encouraged to diagram the specific adaptation of a life cycle model being
utilized for a project, and detail its alignment with the SDLCM as part of their planning effort.
This model will contribute to the control review process by providing a vehicle to easily convey
the phase location of a project, allowing easy cross-reference to the required state of core
document deliverables and updates. Much of the motivation behind utilizing a life cycle model
is to provide structure and a mechanism for ensuring that quality is built into a system
development project. This helps avoid the substantial problems that can result from the activities
of an "undisciplined hacker" during project development.
Types of Models
Life cycle models specifically describe the interrelationships between software development
phases. Some common life cycle models are:
• Spiral - The spiral development model is a risk-driven process model that is used to
guide multi-stakeholder concurrent engineering of software-intensive systems. It has two
main distinguishing features. One is a cyclical approach for incrementally growing a
system’s degree of definition and implementation while decreasing its degree of risk. The
other is a set of anchor point milestones for ensuring stakeholder commitment (funding
allocation) to feasible and mutually satisfactory system solutions.
December 2002 81
Appendices
• Waterfall - Well suited to projects that have low risk in the areas of user interface and
performance requirements, but high risk in budget and schedule predictability and
control. The waterfall model describes a development method that is linear and
sequential. Development moves from concept, through all phases of development and
ends up at operation and maintenance. Each phase of development proceeds in strict
order, without any overlapping or iterative steps. The disadvantage of this approach is
that it does not allow for much reflection or revision. Once an application is in the testing
stage, it is very difficult to go back and change something that was not well thought out
in the concept stage. The least flexible and most obsolete of the life cycle models.
• Throwaway Prototyping - Useful in "proof of concept" or situations where
requirements and user’s needs are unclear or poorly specified. The approach is to
construct a quick and dirty partial implementation of the system during or before the
requirements phase. The developer creates a prototype for requirements that are under-
specified or ambiguous, demonstrating a part of or the entire requirement in question.
This creates a channel of communication with the end-user. The basis of the newfound
communication is derived from the understanding of how the prototype functions.
• Evolutionary Prototyping - Use in projects that have low risk in such areas as budget,
schedule predictability and control, or large-system integration problems, but high risk in
user interface design. The evolutionary prototyping rationale is one where the prototype
is grown and refined into the final product.
• Incremental/Iterative Development - This process is for constructing several partial
deliverables, each having incrementally more functionality. An iterative life-cycle is
based on successive enlargement and refinement of a system through multiple
development cycles of planning, design, development, testing and implementation. The
system grows by adding new functions within each development cycle. After a
preliminary conceptual planning phase, development proceeds through a series of
development cycles. Each cycle tackles a relatively small set of requirements with the
system growing incrementally as each cycle is completed.
• Reusable Software Model - The objective of the Reusable Software Model is to improve
project cycle time, system quality and system maintainability through a formal
understanding of the features and structure of a system family. It is also achieved
through the development and maintenance of reusable software resources that simplify
the development of new projects in the family.
• Automated Software Synthesis - This process relies on tools to transform requirements
into operational code. Formal requirements are created and maintained using
specification tools. This is an active research area and is one technique that can be
utilized as part of a rapid application development approach.
Because the life cycle steps are described in very general terms for most of these standardized
models, they are adaptable and their implementation details will vary among the different
organizations that use them. Organizations generally mix and match the approach of different life
cycle models, incorporating the relationship between phases of some of the common models, to
specific organizational guidelines or approaches tailored to development products or capabilities
(projects). The point is that the SDLCM approach specifies the sequential phases involved with
December 2002 82
Appendices
the Department’s model, executed in sequence this is the waterfall approach. It also specifies the
format for required deliverables, including the schedule of deliverable creation and update based
upon the work pattern being utilized.
A very critical responsibility and aspect of oversight for the project manager is ensuring both
internal and contract staffs utilize the appropriate interrelationships between phases for the
specific type of system being developed. Whatever approach is used should meet the compliance
standards within the SDLCM (i.e. templates and deliverables) and deliver the benefits of the
specific life cycle model being utilized (i.e. the modular benefits provided by aspects of the
incremental/iterative development approach).
Figure 6, on the next page, demonstrates how the SDLCM phases are implemented in
conjunction with an incremental/iterative software development model. In the diagram, the
project team moves from the SDLCM planning phases into developing useful iterations of the
system in the form of a pilot and prototype; followed by several releases of the system, each
adding increased functionality with each useful iteration delivered. Each useful increment of the
system moves into operations and maintenance before being superceded and archived.
The initial planning iteration of the incremental/iterative development model aligns with the
select phase of capital planning and the conceptual planning and planning and requirements
definition phases of the SDLCM. The prototype, pilot, and release iterations of the
incremental/iterative model align with the control phase of capital planning; and the design,
development/test, and implement phases of the SDLCM. Finally, the SDLCM’s operations and
maintenance phase of each iteration in the incremental/iterative development model matches up
with both the control and evaluate phases of capital planning
December 2002 83
Appendices
Figure 18: Iterative/Incremental SW Development Model integrated with DOL SDLCM and Capital Planning Framework
DOL069RP20266
Capital Planning Phases

Select Control Evaluate
Planning CP P&RD
Design D&T
Prototype
Pilot P&RD Design D&T Impl

Evaluate (PIR) begins
here for this Release
Iterative/
Incremental
Development Release 1 P&RD Design D&T Impl O&M
Phases
Lessons learned from each of the
iterations are used to update the
planning & requirements
Release N documentation and inform the P&RD Design D&T Impl O&M Dsp
subsequent iterations.
Time
Figure 18: Demonstrates the SDLCM development phases utilized in conjunction with the incremental/iterative software life cycle development model. The figure depicts the
SDLCM phases addressed during each iteration of the approach and shows how each iteration should contribute to updates of previously produced SDLCM deliverables
produced in earlier phases (i.e. Lessons learned from the Prototype & Pilot and should be incorporated into Release 1). Capital Planning phase alignment is also
demonstrated.
Key: Conceptual Planning = CP; Planning & Requirements Definition = P&RD; Design = Design; Development & Test = D&T; Implementation = Impl;
Operations & Maintenance = O&M; Disposition = Dsp
December 2002 84
EFAST2 RFP
Appendices
APPENDIX IV – Information References

The following appendix provides links to several information references that are relevant to the
SDLCM.
Departmental Guidance
• Computer Security Handbook, Version 1.0, April 18, 2000 (V2.0 Expected Fall 2002)
http://www.labornet.dol.gov/assets/documents/Security.pdf
• Guide to Capital Investment Management, A Practical Reference for Department and
Agency Managers and Staff, Version 2.0, May 2000
(To be Posted)
• U.S. DOL Enterprise Architecture Baseline, Volume 1, Version 1.1, November 2001
• U.S. DOL Final Target Enterprise Architecture for Universal Functions, July 2002
• Performance Measurement Guidebook, Version 1.0 (Expected Fall 2002)
(To be Posted)
• E-Government Strategic Plan, Version 1.0, May 2001
http://www.dol.gov/cio/programs/strategic/E-Gov_strategic_final_04May.doc
• Department of Labor Manual Series (DLMS 1 Records Management)
http://www.labornet.dol.gov/html/dlms1.jsp
• Department of Labor Manual Series (DLMS 9 Information Technology)
http://www.labornet.dol.gov/html/dlms1.jsp
• Office of the Chief Information Officer Document Links
http://www.dol.gov/cio/ (Internet site)
http://www.labornet.dol.gov/html/reference_library.htm (Intranet site)
Federal Guidance
• E-Government Strategy, Implementing the President’s Management Agenda for E-

Government, February 27, 2002
http://www.whitehouse.gov/omb/inforeg/egovstrategy.pdf
• OMB Circular A-94, Guidelines and Discount Rates for Benefit-Cost Analysis of Federal
Programs
http://www.whitehouse.gov/omb/circulars/a094/a094.pdf
• OMB Circular A-11, Part 7, Planning, Budgeting, Acquisition and Management of
Capital Assets (Includes OMB Exhibit 300 information)
http://www.whitehouse.gov/omb/circulars/a11/2002/part7.pdf
• OMB Circular A-109, Major Systems Acquisitions
(Available in hard copy only)
December 2002 85
Appendices
• OMB Director’s Policy Memorandum M-97-02 (Raines Rules)

http://www.whitehouse.gov/omb/memoranda/m97-02.html
• OMB Circular A-130, Management of Federal Information Resources
http://www.whitehouse.gov/omb/circulars/a130/a130trans4.html
• OMB Information Policy, IT and E-Gov
http://www.whitehouse.gov/omb/inforeg/infopoltech.html
• CIO Council Document Links
http://cio.gov/index.cfm?Fuseaction=Enhanced&Section_1=3
Legislative Guidance
• E-Government Act of 2002, Public Law 107-347, December 17, 2002.

http://www.cio.gov/documents/e_gov_act_2002.pdf
• National Technology Transfer and Advancement Act of 1995
http://thomas.loc.gov/cgi-bin/query/D?c104:1:./temp/~c10460UQZX:e0:
• Information Technology Management Reform Act of 1996 – ITMRA (Clinger-Cohen)
http://www.cio.gov/Documents/it%5Fmanagement%5Freform%5Fact%5FFeb%5F1996
%2Ehtml
December 2002 86
Appendices
APPENDIX V – SLDCM DELIVERABLE SUPPORTING

DOCUMENTATION
Deliverable Type Supporting Documents
Request for Information Core FIPS PUB 64 1.3.1
Technology Services
(RITS)/Statement Of Concept
Cost Benefit Analysis Core OMB A-130: Appx IV 8b1; OMB A-94: Section 5; IEEE/EIA 12207.0-1996 Section 5.1.1.6,
Clinger-Cohen Act 1996 Sec 5112(c); FIPS PUB 64 1.3.3
Risk Management Plan Core OMB Director’s Policy Memorandum M-97-02 (Raines Rules); IEEE/EIA 12207.0-1996 Section
5.1.1.6; NIST Handbook March 16, 1995; OMB A-130 Appx III B; IEEE/EIA 12207.2-1997
Section 7.1.2.1 (f)/Annex L, Clinger-Cohen Act 1996 Sec 5112 (a)(b)(c); 5122(a)(b)(5)
Project Management Plan Core IEEE/EIA 12207.2-1997 Sec 5.2.4.2
Feasibility Study (s) Optional Clinger-Cohen Act 1996 Sec 5122(b)/Sec 5123 ; OMB A-130 Appx IV Sec 8b(1) ; IEEE/EIA
12207.0-1996 Sec 7.1.1.2; FIPS PUB 64 1.3.2
Statement of Work Optional Clinger-Cohen Act 1996 Sec 5312 (c)(2)
Planning and Requirements Definition Phase
Functional Requirements Core IEEE/EIA 12207.0-1996 Sec 5.1.1.2/5.1.1.8/5.2.4.3
Document
Project Risk Assessment Core OMB A-130 Appx III A 3 a 2 ; OMB A-130 Appx III A 4 a 3) ; OMB A-130 Appx III B a 2 ; OMB
A-130 Appx III B a 3 ; NIST Special Publication 500-223 ; FIPS Pub 102 Sec 1.5.1 ; IEEE/EIA
12207.0-1996 Sec 5.1.1.6 ; Clinger-Cohen Act 1996 Sec 5131 (2)(D); IEEE/EIA 12207.0-1996
Sec. 5.2.4.5
System Security Core OMB A-130 Sec 8 Policy-Info Mgmt/Safeguards; OMB A-130 Appx III B a 2) Security plan;
Plan/Security Risk IEEE/EIA 12207.0-1996 Sec 5.2.4.5 (l), Clinger-Cohen Section 5131, DOL Computer Security
Assessment Handbook
Legacy Data Plan Optional IEEE/EIA 12207.2-1997 Sec 5.5.5
Design Phase
Work Breakdown Structure Core IEEE/EIA 12207.2-1997 Sec 5.2.4.5 (c)
Configuration Management Core IEEE/EIA 12207.2-1997 Sec 6.2/ISO 10007 ; IEEE/EIA 12207.0-1996 Sec 5.2.4.5
Plan
Detailed Design Core IEEE/EIA 12207.2-1997 Sec 5.3.4.2, 5.3.5.6, 5.3.7.5, 5.3.8.5; NIST SP 500-223 Sec 2.2, 2.3
Acquisition Plan Strategy Core OMB Memorandum M-97-02 (Raines Rules) ; Clinger-Cohen Act 1996 Sec 5124 ; OMB A-130
Appx IV Sec 8 b(5) ; OMB A-109; IEEE/EIA 12207.0-1996 Sec 5.1.1.2/5.1.1.8/5.2.4
Contingency Plan Optional OMB A-130 Appendix III A 3 b 2) d
Development and Test Phase
Test Plan Core IEEE/EIA 12207.2-1997 Annex D-H.4 (c),
Acceptance Test Plan Core IEEE/EIA 12207.2-1997 Sec 5.3.13.1 and Annex D-H.4
Acceptance Test Report Core IEEE/EIA 12207.2-1997 Sec 5.3.13.1/5.3.11.2; IEEE 12207.0-1996 Annex E 3, 4
Acceptance Test Approval Core IEEE/EIA 12207.2-1997 Sec 5.3.13.1 and Annex D-H4.
Implementation Plan Core IEEE/EIA 12207.2-1997 Sec 5.3.1
System manuals Core IEEE/EIA 12207.2-1997 Sec 6.1
User Manuals Core IEEE/EIA 12207.2-1997 Sec 6.1
Training Plan Core IEEE/EIA 12207.0-1997 Sec 7.4.1.1;OMB A-130 Appendix III A 3a2)b); Clinger-Cohen Act 1996
Section 5112(i) ; IEEE/EIA 12207.0-1996 Sec 5.2.4.5(o)
Delivered System Core IEEE/EIA 12207.2-1997 Sec 5.3.12; OMB A-130 Appendix III A
System Fielding Optional IEEE/EIA 12207.2-1997 Sec 5.3.12; NIST Special Pubs 500-223 Sec 2.5
Authorization
Computer Security Core FIPS Pub 102
Certification
Security Accreditation Letter Core IEEE/EIA 12207.0-1996 Sec 5.3.13; FIPS Pub 102 Sec 2.5.2, 2.6.2; DOL Computer Security
Handbook
Implemented System Core IEEE/EIA 12207.0-1996 Sec 6.2
December 2002 87
Appendices
Deliverable Type Supporting Documents

Trained Personnel Core IEEE/EIA 12207.0-1996 Sec 5.3.13.3 and Sec 5.2.4.5; IEEE/EIA 12207.0-1996 Sec 7.4 ; OMB
A-130 Appendix III
Implementation Certification Core IEEE/EIA 12207.0-1996 Section 5.3.12
Statement
Operations and Maintenance Phase
Disposition Plan Core IEEE/EIA 12207.0-1996 Sec 5.2.4
Disposition Phase
Archived System Core IEEE/EIA 12207.2-1997 Sec 5.5.6.1(b)
Deliverable Types: Core Deliverable is required for this phase

Optional Deliverable may or may not be produced for this phase
December 2002 88
Appendices
APPENDIX VI – Exception Request Form

Procedure and Point of Contact

The OCIO is responsible for oversight regarding the development of IT projects and their
compliance within the SDLCM framework. If alternate approaches or non-standard SDLCM
deliverables are going to be generated in conjunction with a project, an exception request needs
to be approved by the OCIO. Agency initiative sponsors and Project Managers will need to
coordinate with OCIO staff, discuss the exception process prior to the conceptual planning
phase, and submit an SDLCM Exception Request Form for approval. Exception requests will be
handled on a case-by-case basis, taking into consideration the complexity of the project and the
applicability of the specific request. Please utilize the exception request form below, and return
the form to the OASAM Office of Systems Development and Integration as referenced. The
System Development Team and the Capital Planning Team will initially review exception
requests and the Deputy CIO will provide final approval.

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Appendices
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December 2002 90
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APPENDIX VII – Deliverable Templates

Request for Information Technology Services (RITS)
TBD – No standard DOL guidance or template exists at this time. During the next revision to the
SDLCM, this issue will be addressed. If you have questions regarding this deliverable, contact
the OCIO for guidance.
Cost Benefit Analysis (CBA)
A CBA is a tool for providing valuable information to decision makers about the viability of
initiating or continuing information technology (IT) system development projects. CBAs serve
many purposes, including:
1) Comparison of cost and benefit information in dollar terms;
2) Assessment of the total effect of potential system benefits, both in dollar terms and in
qualitative terms, over a defined life cycle;
3) Identification of feasible alternatives that best meet program objectives;
4) Determination of a baseline for measuring if a system meets performance objectives;
5) The development of critical information, such as performance and cost data, necessary in
an ongoing investment management process to help plan, budget, and allocate scarce
resources among competing priorities.
A sample outline for a CBA is shown in Exhibit 13.
Sample Cost-Benefit Analysis Outline

Cover Page
Table of Contents
Executive Summary
1. Overview
1.1 Purpose
1.2 Scope
1.3 Methodology
1.4 DOL Needs
1.5 Background
1.6 Architecture
1.7 Expected Useful Life
2. Objectives and Performance Measures
2.1 DOL Mission
2.2 DOL Strategic Objectives and Performance Measures
2.3 Program Objectives and Performance Measures
2.4 Tactical Objectives and Performance Measures
2.5 <System> Performance Measurement and the DOL Mission
3. Assumptions, Constraints, and Conditions
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3.1 Assumptions
3.2 Constraints
3.3 Conditions
4. Feasible Alternatives (Optional)
4.1 Alternative 1
4.1.1 Assumptions, Constraints, and Conditions
4.1.2 Advantages and Disadvantages
4.2 Alternative 2
4.2.1 Assumptions, Constraints, and Conditions
4.2.2 Advantages and Disadvantages
4.3 Alternative N…
5. Cost Analysis
5.1 Cost Categories
5.2 <System> Cost Analysis
6. Benefit Analysis
6.1 Key Benefit Terms
6.2 Tangible Benefits
6.2.1 Tangible Benefit 1: <Name>
6.3 Summary of Tangible Benefits
6.4 Intangible Benefits
6.5 Summary of Intangible Benefits
7. Comparison of Costs and Benefits for <System>
7.1 Results of the Comparison for <System>: Tangible Benefits
7.2 Results of the Comparison for <System>: Intangible Benefits
7.3 Conclusion
8. Sensitivity Analysis
8.1 Key Sources of Uncertainty
8.2 Sensitivity Results
9. Results of the Analysis
9.1 Results
9.1.1 Alternative 1: <Name>
9.1.2 Alternative 2: <Name>
9.1.3 Alternative N: <Name>
10. Implementation Schedule
10.1 Schedule
11. References and Documentation
11.1 Documentation
11.2 Interviews
12. Glossary and Acronyms
12.1 Glossary
12.2 Acronyms
Exhibit 13: Sample Cost-Benefit Analysis Outline
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Appendices
Project Risk Management Plan (RMP)

Risk Management activities include documenting and identifying risks to the successful
completion of the project on time and under budget. This includes project risks; analysis,
assessment, and prioritization of those project risks, and laying out plans to implement actions to
reduce the project risks throughout the project’s life cycle. Risk Management planning provides
a control mechanism to monitor, report, and direct all risk mitigation activities. It is during the
Conceptual Planning Phase that risk management is initiated and continues until the project is
operational. While security risks can appear in this phase, only the security risks related to the
successful implementation of the project. Security risks inherent in operation of the system are
covered in the subsequent section. A sample outline of an RMP is shown in Exhibit 14.
Sample Project Risk Management Plan Outline

Cover Page
Table of Contents
1. Introduction
1.1 Purpose
A clear, concise statement of the purpose of the RMP. Include the name and code name of the project,
the name(s) of the associated system(s), and the identity of the organization that is responsible for writing
and maintaining the RM plan.
1.2 Background
Describes the history of the project and the environment in which the project will operate. (This
information may be included through reference to other project deliverable documents.) Includes
identification of other systems with which the subject system interfaces; contractor support for
development and maintenance; number of sites; system architecture, operating system, and application
languages; and development methodology and tools used for the project.
1.3 Scope
A definitive statement of the scope of the risk management planning contained in this document,
including the limits and constraints of the RMP.
1.4 Policy
Policy decisions that affect how risk management is conducted. May include requirements driven by
legislative action or broad objectives of DOL or the project. Refer to the statement of work (SOW) and
client interviews; for example, to determine what policy decisions have effect on the RMP.
1.5 Reference Documents
Lists documents that are referenced to support the risk management process. Include any project or
standards documents that are referenced in the body of the plan or that have been used in the
development of the document.
1.6 Glossary
2. Risk Identification List
List of risks. The risk identification list is used from the beginning of the project and is a major source of
input for the risk assessment activity. Use the risk identification list throughout the life-cycle phases to
ensure that all risks are properly documented.
3. Risk Assessment
The Project Management Plan and the risk identification list are inputs to the risk assessment. Document
results of the risk assessment in this section. The risk identification list should be divided into two
sections: external risks and internal risks. Internal risks are those that you can control. External risks
are events over which you have no direct control. Each risk should be scored with an evaluation tool
category such as 0 for “no risk,” up to 5 for “very serious risk.”
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4. Risk Prioritization
The results of prioritizing the risks. Prioritize the risk items from high to low based on the probability
and impact analysis assessment from the previous section. If the evaluation tool of 0 to 5 was used from
the previous section, then all the 5s (risk exposure threatens failure of the project) would be listed first,
then the 4s, on down to the 0s.
5. Risk Action Plan
Identifies and describes in detail the actions that will be taken to transfer or mitigate risks that are
prioritized as high in Section 4. These actions should ultimately result in the reduction of project risk
and should directly affect the Project Management Plan and the metrics used for the project.
Exhibit 14: Sample Project Risk Management Plan Outline
Project Management Plan (PMP)
The PMP is prepared for all projects. It is one of several essential project-planning documents
that use a building-block approach to planning. It is a vehicle for documenting project scope,
tasks, schedule, allocated resources, and interrelationships with other projects. It also provides
details on the involved Agency units, required job tasks, and milestone and review scheduling.
Revisions to the PMP occur at the end of each phase and as information becomes available.
Software tools designed for work breakdown structures (WBSs), Gantt charts, network diagrams,
and activity detail reports are available and should be used to complete the PMP. The size of the
PMP should be commensurate with the size and complexity of the systems development effort.
A sample outline for a PMP is shown in Exhibit 15.
Sample Project Management Plan

Cover Page
Table of Contents
1. Introduction
Description of the Project Management Plan purpose and scope.
1.1 Project Description
Description of the project in as much detail as is required to understand the nature of the project.
Identify the project name and code, state the project’s objective(s), and give the date the plan was
finalized in the Conceptual Planning Phase.
1.2 Project Background
Describes why the project is important to the organization, its mission, and the capabilities the project
will provide to the organization. Include any background or history that is important to understanding
the project.
1.2.1 Project Development Strategy
An overview of the development strategy (work pattern) selected for the project. For example, this
strategy might include prototyping the system, use of commercial off-the-shelf software, or conversion of
an existing system from one hardware and software family to another.
1.2.2 Organization of the Project Management Plan
Describes the organization of the Project Management Plan.
1.3 Points of Contact
Identifies the key points of contact for the Project Management Plan, including the Project Owner and
Project Manager. Identify any additional points of contact.
1.4 Project References
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A bibliography of essential project references and deliverables produced before this point. For example,
these references might include cost benefit analyses, existing documentation describing internal
processes, or existing documentation of the system if the project is a conversion.
1.5 Glossary
This section provides a glossary of all terms and abbreviations used in the plan. If the glossary is several
pages in length, include it as an appendix.
2. Organization and Responsibilities
The various organizations and staff titles, roles, and responsibilities involved in the IT project. Describe
team structures, reporting responsibilities, relationships, and guidelines for status reporting internally
and externally for any contractor support. Also, provide a roles and responsibilities matrix. Identify the
following key organization components: organization owner for the project; manager responsible for the
day-to-day administration of the project (if different from the owner); Quality Assurance (QA)
organization; Configuration Management (CM) organization.
3. Project Description, Schedule, and Resources
List of all tasks/activities to be completed within each phase of the project. If possible, use diagrams and
tables (automated tools) to list the tasks and show any possible relationships among them. Repeat any
subsection for each known task within the project. Should provide a detailed description of each task and
its schedule, budget, and management. Also, include an estimate of each software development phase-
related work effort and deliverables. Note: The actual structure of this subsection may be organized as
best suits the project.
3.1 Project Work Breakdown Structure
Description of the WBS required for the project. The WBS is a family-tree structure that relates to
products produced and tasks performed at the various phases of the project life cycle. A WBS displays
and defines the product(s) to be developed or produced and relates the elements of work (tasks) to be
accomplished to each other and to the end product(s). Typically, three levels of WBSs are developed
during the system development process: Summary, Project, and Contract. A WBS Dictionary is also
helpful for creating and recording the WBS elements.
3.1.1 Summary Work Breakdown Structure
Description of the Summary WBS, a high-level WBS that covers the first three levels of the Project WBS.
The Summary WBS is used for management presentations but is not used for detailed day-to-day project
management. The structure of the Summary WBS may vary depending on the nature of the project.
3.1.2 Project Work Breakdown Structure
Description of the Project WBS, the detailed WBS that is used for the day-to-day management of a
project. The Project WBS includes all important products and work elements or tasks of the project,
regardless of whether these tasks are performed by a DOL component or by a contractor. The Project
WBS may be modified, if necessary, during the life cycle.
3.1.3 Contract Work Breakdown Structure
Description of the Contract WBS (CWBS), a further breakdown of the contract-specific WBS that covers
the products and work elements or tasks from the Project WBS that will be performed by a subcontractor.
In addition to items derived from the Project WBS, the CWBS includes contractor-specific items that may
not be reflected in the Project WBS. Depending on the nature of the project, the subcontractor may be
responsible for a given part of the project development activities (such as QA), for a specific part of the
development life cycle (such as the Planning and Requirements Definition Phase), or for the entire
development process. A preliminary CWBS may be specified in the acquisition plan. The contract line
items, configuration items, contract work statement tasks, contract specification, and contractor
responses will typically be expressed in terms of the preliminary CWBS.
3.1.4 Work Breakdown Structure Dictionary
A WBS Dictionary provides detailed descriptions of each WBS element. Each WBS Dictionary entry
should contain the title of the WBS element it amplifies; a narrative describing the work represented by
the element; the effort required (in person hours); the most likely duration (in calendar days); and
references to any special skills or resources required to accomplish the work. WBS Dictionary entries
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should be completed only for the lowest-level WBS elements.

3.2 Resource Estimates
Estimate, for each WBS element, the total amount of human resource effort required, by resource
category. Use available tools to estimate, store, and output resource requirements per WBS element to
use in the next component of the PMP.
3.3 Schedule
The project schedule. Assumptions made about task duration, resource availability, milestones,
constraints, and optimization criteria should be carefully documented. Provide the schedule in the forms
of Gantt charts, milestone tables, and deliverables and dates lists.
3.4 Resource Acquisition Plan
Description of the addition (and eventual departure) of project resources via a resource acquisition plan.
Each type of resource should be considered in this resource acquisition plan. The plan should specify the
source of the resources, the numbers of each, the start date for each, and the duration needed. It also
should consider additional, associated resource requirements, such as space, hardware and software,
office equipment, other facilities, and tools.
3.5 Communication Plan
Discussion of frequencies, target audiences, media, sources, formats, locations, forms, and types of
information delivered in each form of communication. Careful thought should be given to satisfying
existing standards and following existing conventions, and consideration should also be given to
improving the communication process in general and to ensuring that communication is enabled and
simplified for all project team members and external entities. Periodic status reports, newsletters,
bulletins, problem reports, issue lists, status and review meetings, team meetings, and other forms of
communication should all be carefully considered and documented when creating the communication
plan. Output the communication plan in the form of a communication item/audience matrix.
3.6 Project Standards and Procedures
Technical standards, business-related standards, and QA standards. Technical standards and procedures
include such things as naming conventions, walk-through requirements, CM rules, security standards,
documentation requirements, tools, modeling techniques, and technical contractual obligations.
Business-related standards and procedures include such things as procedures for scope changes,
requirements changes, costing, and sign-off standards. QA standards and procedures include such things
as review processes, testing procedures, and defect tracking requirements. QA may also provide
standards on the use of metrics. Produce the project standards and procedures by making entries in the
project workbook.
3.7 Risk Management
Address approaches for mitigating the effects of these factors. Add subsections as necessary to separate
different categories of risk or different risk-inducing factors. Include plan here, or reference separate
Risk Management Plan document (also in this appendix) also created during the Conceptual Planning
Phase.
4. Security and Privacy
Address security and privacy requirements for the project and should ensure that the Project
Management Plan reflects these requirements.
4.1 Privacy Issues
Identify privacy issues that should be addressed during the phases of the IT system effort and define the
process to be established for addressing the privacy issues throughout the life cycle. (See DOL Computer
Security Handbook). It is important that there be a preliminary analysis of the potential privacy effects of
the proposed information system. The purpose will be to establish for the project team and the review
process an awareness of the privacy-related issues that will have to be addressed as the system is
planned, developed, and implemented.
4.2 Computer Security Activities
Review and evaluation of requirements for security risk assessment and computer security planning to
determine that all system vulnerabilities, threats, risks, and privacy issues will be identified and that an
December 2002 96
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accurate determination will be made of the sensitivity of the system and information.
Exhibit 15: Sample Project Management Plan Outline
Feasibility Study (FS)

The FS describes the information management, business requirement, or opportunity in clear,
technology-independent terms on which all affected organizations can agree. An information
management requirement or opportunity can be prompted by such factors as new legislation,
changes to regulations, or the growth of a program beyond the support capability of existing
systems.
The FS provides an overview of a complex business requirement or opportunity and determines

if feasible solutions exist before full life cycle resources are committed. The requirement or
opportunity is assessed in terms of technical, economic, and operational feasibility. The study
contains decision criteria, comparisons of general solution possibilities, and a proposed solution.
The study is conducted any time a broad analysis is desired before commitment of development
resources.
A CBA is prepared as a companion document with the feasibility study. The CBA is the
document that provides managers with adequate cost and benefit information to analyze and
evaluate alternative approaches. It provides information for management to make decisions to
initiate a proposed program—to continue or discontinue the development, acquisition, or
modification of information systems or resources. A sample outline for a FS is provided in
Exhibit 16.
Sample Feasibility Study Outline

Cover Page
Table of Contents
1. Introduction
1.1 Origin of Request
Identifies the originator and describes the circumstances that precipitated this project request. Provides
the objectives of the feasibility study in clear, measurable terms.
1.2 Explanation of Requirement
Describes the information management requirement in programmatic, technology-independent terms.
Should state the specific deviations from the desired situation and the source and/or cause of the new
requirement or opportunity. Describes any new information need(s) associated with the requirement or
opportunity. Should identify the cause(s) and effect(s) of the requirement or opportunity and validate the
description of the requirement or opportunity with all affected organizations.
Organization Information
Identifies the organization(s) mentioned in Section 1.1, Origin of Request, and the pertinent current
procedures, information, and systems of those organizations. Provides descriptions of the relevant
procedures and systems as appropriate. Should specify all organizational units involved, list the
organizational unit(s) at all levels of DOL and external organizations that relate to the requirement or
opportunity, and describe the pertinent mission area(s) and programmatic functions of each.
2. Evaluation Criteria
States the criteria by which the alternatives will be evaluated. The criteria should make a distinction
among characteristics that must be present in the system for it to be acceptable.
3. Alternative Descriptions
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Provides a description for each alternative proposed to handle the defined problem. Should describe the
resources required; associated risk, system architecture, technology used, and the manual process flow
for each alternative. Should state at least two alternatives for each feasibility study—one being the
alternative of doing nothing—and predict the anticipated benefits of each alternative and the likely effects
of not taking action on the alternative. Should also state benefits in terms of technical, operational, and
economic feasibility.
3.1 Alternative Model
Presents a high-level data flow diagram and logical data model, if possible, from current physical
processes and data for the proposed system alternative.
3.2 Description
States the required and desirable features, and provides a concise narrative of the effects of implementing
this alternative.
4. Alternative Evaluation
A systematic comparison of the alternatives and documents potential problems resulting from the
implementation of each.
5. Recommendation
A narrative that supports the recommended alternative. Should select the most advantageous alternative
to implement the required functional capabilities based on the functional and technical concepts that
satisfy the need. The information system should not be obtained at the price of inappropriate
development risk or the loss of efficiency, capability, or capacity in the supported function.
6. Glossary
Exhibit 16: Sample Feasibility Study Outline
Statement of Work
Functional Requirements Document (FRD)
The FRD is formal statement of an application’s business requirements. It serves the same
purpose as a contract. The developers agree to provide the capabilities specified. The client
agrees to find the product satisfactory if it provides the capabilities specified in the FRD. The
FRD has the following characteristics:
• It demonstrates that the application provides value to DOL in terms of the business
objectives and business processes in the 5-year strategic plan.
• It contains a complete set of requirements for the application. It leaves no room for
anyone to assume anything not stated in the FRD.
• It is solution independent. The FRD is a statement of what the application is to do, not of
how it works. The FRD does not commit the developers to a design. For that reason, any
reference to the use of a specific technology is entirely inappropriate in an FRD.
A sample outline for an FRD is provided in Exhibit 17.

Sample Functional Requirements Document Outline
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Cover Page
Table of Contents
1. Introduction
1.1 Project Description
Provide a brief overview of the project.
1.1.1 Background
Summarize the conditions that created the need for the application.
1.1.2 Purpose
Describe the business objectives and business processes from the cost-benefit analysis (CBA) that this
application supports.
1.1.3 Assumptions and Constraints
Assumptions are future situations, beyond the control of the project, whose outcomes influence the success
of a project (i.e. availability of a hardware/software platform; pending legislation; court decisions that
have not been rendered; future trends in DOL missions; developments in technology). Constraints are
conditions outside the control of the project that limit the design alternatives (i.e. Government regulations;
standards imposed on the solution; strategic decisions). Be careful to distinguish constraints from
preferences. Constraints exist because of real business conditions. Preferences are arbitrary. For
example, a delivery date is a constraint only if there are real business consequences that can happen as a
result of not meeting the date. For example, if failing to have the subject application operational by the
specified date places DOL in legal default, the date is a constraint. A date chosen arbitrarily is a
preference. Preferences, if included in the RD, should be noted as such.
1.1.4 Interfaces to External Systems
Name the applications with which the subject application must interface. State the following for each such
application: name of application; owner of application (if external to DOL); details of interface (only if
determined by the other application).
List the names, titles, and roles of the major participants in the project. At a minimum, list the following:
DOL project leader; development project leader; user contacts; DOL employee whose signature
constitutes acceptance of the FRD.
1.3 Document References
Name the documents that were sources of this version of the RD. Include meeting summaries, white paper
analyses, CBA, and other Systems Development and Life Cycle Management deliverables, as well as any
other documents that contributed to the RD. Include the Configuration Management identifier and date
published for each document listed.
2. Business Requirements
The business requirements describe the core functionality of the application. This section includes the
data and process requirements.
2.1 Data Requirements
Describe the data requirements by producing a logical data model, which consists of entity relationship
diagrams, entity definitions, and attribute definitions. This is called the application data model. The data
requirements describe the business data needed by the application system. Data requirements do not
describe the physical database.
2.2 Process Requirements
Process requirements describe what the application must do. Process requirements relate the entities and
attributes from the data requirements to the users needs. State the functional process requirements in a
manner that enables the reader to see broad concepts decomposed into layers of increasing detail.
3. Operational Requirements
Operational requirements describe the non-business characteristics of an application. State the
requirements in this section. Do not state how these requirements will be satisfied. For example, in the
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Reliability section, answer the question, “How reliable must the system be?" Do not state what steps will
be taken to provide reliability. Distinguish preferences from requirements. Requirements are based on
business needs. Preferences are not.
3.1 Security
The Security section describes the need to control access to the data. This includes controlling who may
view and alter application data.
3.2 Audit Trail
List the activities that will be recorded in the application’s audit trail. For each activity, list the data to be
recorded.
3.3 Data Currency
Data currency is a measure of how recent data are. This section answers the question, “When the
application responds to a request for data how current must those data be?" Answer that question for
each type of data request.
3.4 Reliability
Reliability is the probability that the system will be able to process work correctly and completely without
being aborted. State the following in this section: damage that could result from this system’s failure;
minimum acceptable level of reliability; required reliability.
3.5 Recoverability
State the ability to restore functions and data in case of a failure.
3.6 System Availability
System availability is the time when the application must be available for use. Required system
availability is used in determining when maintenance may be performed. In this section state the hours
during which the application is to be available to users. Include the times when usage is expected to be at
its peak. These are times when system unavailability is least acceptable.
3.7 Fault Tolerance
Fault tolerance is the ability to remain partially operational during a failure. Describe the following in
this section: which functions need not be available at all times; if a component fails what (if any) functions
must the application continue to provide; and what level of performance degradation is acceptable. For
most applications, there are no fault tolerance requirements. When a portion of the application is
unavailable, there is no need to be able to use the remainder of the application.
3.8 Performance
Describe the requirements for the following: Response time for queries and updates; throughput; expected
volume of data; and expected volume of user activity (for example, number of transactions per hour, day,
or month).
3.9 Capacity
List the required capacities and expected volumes of data in business terms. For example, state the
number of cases about which the application will have to store data; state capacities in terms of the
business. Do not state capacities in terms of system memory requirements or disk space.
3.10 Data Retention
Describe the length of time the data must be retained.
4. Requirements Traceability Matrix
The requirements traceability matrix (RTM) provides a method for tracking the functional requirements
and their implementation through the development process. Each requirement is included in the matrix
along with its associated section number. As the project progresses, the RTM is updated to reflect the
status of each requirement. When the product is ready for system testing, the matrix lists each
requirement, what product component addresses it, and what tests verify that it is correctly implemented.
Exhibit 30 illustrates a sample RTM.
5. Concepts of Operations (CONOPS)
A concept of operations (CONOPS) is required for all new systems or major system development efforts. A
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Appendices
CONOPS is also required for all system enhancement efforts that will significantly affect current
operational procedures and processes, or that affect more than a single system. The user group develops
CONOPS, includes DOL Operational Experts, Managers, Subject Matter Experts, and System Owners.
CONOPS must be consistent with applicable Federal law, Congressional direction and initiatives, the
President’s priorities, DOL Strategic Plans and Mission Statements.
5.1 Definition of Features
This section describes the features of the system.
5.2 Description of Operations
This section describes all aspects of the operations of the proposed system.
5.3 User Organization View
This section provides an explanation of how the system will look to each user organization.
5.4 Effect on Operations and Personnel
This section describes the effect of the system on personnel and on their operations.
5.5 Effect on Existing Operations
This section describes the effect of the system on existing operations.
5.6 Interfaces to Other Systems
This section describes the interfaces to other systems that will be built into the proposed new system.
5.7 Methods of Implementation
This section describes the intended implementation approach, from the users point of views.
5.8 Figure (Optional)
This optional section contains a graphical representation of CONOPS.
Exhibit 17: Sample Functional Requirements Document Outline
Security Risk Assessment
Please refer to the DOL Computer Security Handbook for information on this deliverable,
including a template.
System Security Plan
Security Plan of Action & Milestones (POA&M)
Legacy Data Plan
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The WBS deliverable supplements the Project Management Plan. It is optional in the first phase,
Conceptual Planning, and optional in the second phase, Planning and Requirements Definition,
but it is a core deliverable for Design. In the Development and Test Phase, the WBS is updated.
Configuration Management Plan (CMP)
The CMP establishes uniform CM practices in a system development project to manage the
establishment of and changes to, system hardware and software. CM helps maintain the integrity
of the system throughout its life cycle and facilitates communication about the system among
project team members, users, and other supporting organizations. CM guidelines are applied
through the systematic identification, control, and auditing of system characteristics, including
the following:
• Configuration identification of functional and physical characteristics of a system through
structured documentation baselines.
• Configuration control of changes to the physical and functional characteristics of
hardware and software systems and the baseline documentation describing them.
• Configuration status accounting about the current configuration and changes to it.
• Configuration auditing to verify that system performance and configuration are
accurately identified in the baseline documentation.
• Storage and control of access to the baseline documentation, source code, and executable
code.
A baseline is a documented technical description that becomes a reference point against which
changes can be proposed, evaluated, and incorporated. A sample CMP is shown in Exhibit 18.
Sample Configuration Management Plan Outline

Cover Page
Table of Contents
1. Introduction
Provide a brief statement that introduces the CM plan and describes, in general terms, its use in
managing the configuration of the specific projects.
1.1 Purpose
Describe why this CM plan was created, what it accomplishes, and how it is used.
1.2 Scope
Define the scope of CM planning. Include the Systems Development and Life Cycle Management
(SDLCM)) work pattern and its limits, effects of CM on the conduct of development methodology, and
effects of the involvement of other contractors within the CM process.
1.3 Policy
Identify policy decisions that affect the conduct of CM on the project.
1.4 System Description
Briefly describe the system, its history, and the environment in which the project operates (mainframe,
client/server, or stand-alone). Describe the system architecture, operating system, and application
languages. Identify other legacy or new systems with which this system interfaces. List the number of
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sites that are using the system.

1.5 Definitions
Define the terms that appear in the CM plan.
1.6 Reference Documents
List the documents that are referenced to support the CM process including any project or standards
documents referenced in the body of the CM plan.
2. Organization
Identify the organization in which CM resides and all organization units that participate in the project.
Define the functional roles of these organizational units within the project structure.
2.1 CM Activities
Identify all CM functions required to manage the configuration of the system.
2.2 CM Responsibilities
List CM responsibilities in supporting this project.
3. Configuration Identification
Explain that Configuration Identification is the basis on which the configuration items (CIs) are defined
and verified; CIs and documents are labeled; changes are managed; and accountability is maintained.
3.1 Configuration Item Identification
Identify the CIs to be controlled and specify a means of identifying changes to the CIs and related
baselines.
3.2 Identification Conventions
Describe the identification (numbering) criteria for the software and hardware structure, and for each
document or document set.
3.3 Naming Conventions
Provide details of the file naming convention to be used on the project and how file configuration integrity
will be maintained.
3.4 Labels
Describe the requirements for labeling media and application software.
3.5 Configuration Baseline Management
Describe what baselines are to be established. Explain when and how they will be defined and controlled.
3.6 Libraries
Identify the libraries and the media under control, the requirements for the control of documentation, and
how access control is to be managed.
4. Configuration Control
Explain that configuration change management is a process for managing configuration changes and
variances in configurations.
4.1 Change Process
Define the process for controlling changes to the system baselines and for tracking the implementation of
those changes.
4.2 Review and Control Board(s)
Describe any Internal Review Boards and Configuration Control Boards that will be established for the
project. For each board, discuss the members who will participate (and their functional representatives),
the Chair, the Secretariat, and the responsibilities of the board and of each member to the board.
4.3 Interface Management
Identify the interfaces to be managed and describe the procedures for identification of interface
requirements, establishment of interface agreements, and participation in any Interface Control Working
Groups.
5. Configuration Status Accounting
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Explain that Configuration Status Accounting (CSA) is the process of keeping records of all change
actions pertaining to a configuration item to generate reports on all decisions made and implemented.
Also, show that CSA provides a means of storing and cross-referencing the collected data.
6. Configuration Audits
Describe how peer review audits will be accomplished.
7. Reviews
Describe how the technical reviews relate to the establishment of baselines and explain the role of CM in
these reviews.
8. CM Plan Maintenance
Describe the activities and responsibilities necessary to ensure continued CM planning during the life
cycle of the project; state who is responsible for monitoring the CM plan. Describe how frequently
updates are to be performed; how changes to the CM plan are to be evaluated and approved; and how
changes to the CM plan are to be made and communicated.
Exhibit 18: Sample Configuration Management Plan Outline
Detailed Design Document (DDD)

The DDD describes the detailed system and subsystem designs, and detailed requirements that
will be used in developing the information system. It contains the database structure, file
structures, input formats, output layouts, and module processing logic to be used by the project
team during system development. The sections and subsections of the final design document
may be organized, rearranged, or repeated as necessary to reflect the best organization for a
particular project. A sample outline for a DDD is shown is Exhibit 19.
Sample Detailed Design Document Outline

Cover Page
Table of Contents
1. Introduction
1.1 Purpose and Scope
This section describes the final design document purpose and scope.
1.2 Organization of this Document
This section describes the organization of the final design document.
Provide the organization and title of the key points of contact (and alternates if appropriate) for the
information system development effort in this section. These points of contact should include the Project
Manager, Project Owner, system developer, programmer analyst, Quality Assurance (QA) Manager,
Security Manager, Configuration Manager, and other points of contact as appropriate.
In this section, provide a bibliography of key project references and deliverables that have been produced
before this point. For example, these references might include the Project Management Plan, feasibility
study, cost-benefit analysis, acquisition plan, QA plan, Configuration Management Plan, Requirements
document (RD), computer security plan, and preliminary design document.
1.5 Glossary
Supply a glossary of all terms and abbreviations used in this document. If the glossary is several pages in
length, it may be included as an appendix.
2. System Design Overview
This section briefly describes the system and subsystem architectures and their design specifications. The
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overview information in this section may partially repeat some of the content of the preliminary design
document (such as, the system description and the flow diagrams). The content of this section should
include the following: a narrative description of the system that describes all system inputs and outputs; a
high-level block diagram of the system; forms sequences illustrating the detailed flow of events; object
models; database schema; a system data dictionary.
3. Unit Design Organization
This section describes the segmentation of the system into subsystems (this section may reference the
preliminary design document); segmentation of the subsystems into design units (a subsystem may map to
one or more design unit per subsystem); and the segmentation of design units into design modules. The
section should show - graphically or in tables - the relationship between design modules and the projected
actual computer program compilation units. There may be one or more design module per program
compilation unit, depending on the software design approach and the computer languages used. The
degree and type of modularity above may be modified as necessary for the project under development.
4. File and Database Design
Interact with the Data Administrator when preparing this section. The section should reveal the final
design of all database management system (DBMS) files and the non-DBMS files associated with the
system under development in this section. Additional information may be added as required for the
particular project.
4.1 Database Management System Files
This section reveals the final design of the DBMS files and includes the following information: final logical
design; a physical database description; access methods; estimate of the DBMS file size or volume; and a
definition of the update frequency of the database.
4.2 Non-Database Management System Files
In this section, provide the detailed description of all non-DBMS files and include a narrative description
of the usage of each file - including whether the file is used for input, output, or both. If this file is a
temporary file, include an indication of which modules read and write the file, etc.; and file structures.
5. Input and Output Design
This section provides the detailed design of the system and subsystem inputs and outputs. Any additional
information may be added to this section and may be organized according to whatever structure best
presents the system input and designs. Depending on the particular nature of the project, it may be
appropriate to repeat these sections at both the subsystem and design module levels. Additional
information may be added to the subsections if the suggested lists are inadequate to describe the project
inputs and outputs.
5.1 System Input Design
This section is a description of the input media used for preliminary data transfers. For example,
electronic data interchange, magnetic tape, scanned paper, etc. If appropriate, the input record types, file
structures, and database structures provided in Section 4, File and Database Design may be referenced.
Define data element definitions. Provide the layout of all input data screens or windows. Provide a
graphic representation of each interface. Define or reference all data elements associated with each
screen or window.
5.2 System Output Design
This section describes the system output design. System outputs include reports, data display screens,
windows, and files. The output files are described in Section 4, and may be either repeated or referenced.
6. Detailed Module Design
A module is the lowest level of design granularity in the system. Depending on the software development
approach, there may be one or more modules per program. This section should provide enough detailed
information about logic and data necessary to correctly write source code for all modules in the system in
this section. At the point at which this document is written, development of the detailed design has been
completed for the modules, and that design is documented in this section.
7. Traceability (Requirements Traceability Matrix)
This section extends the traceability matrix created in the FRD to include features from the final design
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that address user requirements. This matrix begins with the user requirements and assists in tracing how
the requirements are addressed in subsequent phases and documents. The matrix may also show
traceability between FRD requirements, detailed requirements, and detailed design.
8. System Integrity Controls
Address integrity controls for protecting classified systems and data. This section may reference other
documentation.
APPENDIX A
Detailed system requirements developed from Functional Requirements.
Exhibit 19: Sample Detailed Design Document Outline
Acquisition Plan (AP)
The AP is a document that shows how all hardware, software, and telecommunications
capabilities, along with contractor support services, are acquired during the life of the project.
The AP helps ensure that needed resources are available at the time they are needed. The plan
includes a milestone schedule that lists activities for completion and deliverables to be produced
with appropriate estimated completion dates. A sample outline for an AP is shown in Exhibit 20.
Sample Acquisition Plan Outline

Cover Page
Table of Contents
1. Background and Objectives
1.1 Statement of Need
This section introduces the plan with a brief statement of need. This section should discuss feasible
acquisition alternatives and any related in-house efforts.
1.1.1 Acquisition History
1.1.2 Feasible Acquisition Alternatives Applicable Conditions
1.2 Applicable Conditions
This section states all the significant conditions affecting the acquisition, including requirements for
compatibility with existing or future systems or programs and any known cost, schedule, and capability or
performance constraints.
1.3 Cost
This section sets forth the established cost goals for the acquisition and the rationale supporting them, and
discusses related cost concepts to be employed, as indicated in the subsequent sections.
1.3.1 Life Cycle Cost
This section discusses how the life cycle cost will be considered. If life cycle cost is not used, this section
explains why. This section also discusses, if appropriate, the cost model used to develop the life cycle cost
estimates. Life cycle cost is the total cost to the Government of acquiring, operating, supporting, and
disposing of the items being acquired.
1.3.2 Design-to-Cost
This section discusses the design-to-cost objectives and the underlying assumptions, including the
rationale for quantity, learning curve, and economic adjustment factors. It describes how objectives are to
be applied, tracked, and enforced, and indicates the specific related solicitation and contractual
requirements to be imposed. Design-to-cost is a concept that establishes cost elements as management
goals to achieve the best balance between life cycle cost, acceptable performance, and schedule. Under
this concept, cost is a design constraint during the Design and Development and Test Phases, and a
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management discipline throughout the acquisition and operation of the system or equipment.
1.3.3 Application of Should-Cost
This section discusses the application of should-cost analysis to the acquisition, as per FAR 15.810.
1.4 Capability or Performance
This section specifies the required capabilities or performance characteristics of the products being
acquired, and states how they are related to the need.
1.5 Delivery or Performance-Period Requirements
This section describes the basis for establishing delivery of performance-period requirements, and
explains and provides reasons for any urgency resulting in concurrency of development or justifying other
than full and open competition.
1.6 Trade-Offs
This section discusses the expected consequences of trade-offs among the various costs, capability,
performance, and schedule goals.
1.7 Risks
This section discusses the technical, cost, and schedule risks and describes what efforts are planned or
underway to reduce the risk and the consequences of failure to achieve goals. The effects on cost and
schedule risks imposed by concurrency of development and production should be discussed, if applicable.
1.8 Acquisition Streamlining
This section is included if the acquisition has been designated as part of a program subject to acquisition
streamlining. It discusses plans and procedures to encourage industry participation via draft solicitations,
pre-solicitation conferences, and other means of stimulating industry involvement during design and
development. It also discusses plans and procedures for selecting and tailoring only the necessary and
cost-effective requirements, and it states the timeframe for identifying which specifications and standards,
that had originally been provided for guidance only, are scheduled to become mandatory.
2. Plan of Action
2.1 Sources
This section indicates the prospective sources of products that can meet the need. It considers the
required sources, including consideration of small businesses, small disadvantaged businesses, and
women-owned small business concerns. It addresses the results of market research and analysis and
indicates their effect on the various elements of the plan.
2.2 Competition
This section discusses the source selection procedures for the acquisition, including the timing for
submission and evaluation of proposals, and the relationship of evaluation factors to the attainment of the
acquisition objectives.
2.3 Source-Selection Procedures
This section discusses the source selection procedures for the acquisition, including the timing for
submission and evaluation of proposals, and the relationship of evaluation factors to the attainment of the
acquisition objectives.
2.4 Contracting Considerations
This section discusses, for each contract contemplated, selection of the contract type; the use of multi-year
contracting; options; or other special contracting methods; any special clauses, special solicitation
provisions, Federal Acquisition Register (FAR) deviations required; if sealed bidding or negotiation will
be used, and why; if equipment will be acquired by lease or purchase, and why; and any other contracting
considerations.
2.5 Budgeting and Funding
This section explains, in accordance with FAR Part 11, the choice of product description types to be used
in the acquisition.
2.6 Product Descriptions
This section explains, in accordance with FAR Part 11, the choice of product description types to be used
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in the acquisition.
2.7 Priorities, Allocations, and Allotments
This section specifies the method for obtaining and using priorities, allocations, allotments, and the
reasons for them, in cases where the urgency of the requirement dictates a short delivery or performance
schedule.
2.8 Contractor Versus Government Performance
This section addresses the consideration given to Office of Management and Budget (OMB) Circular A-
76. Circular A-76 indicates that it is the policy of the Government to rely generally on private commercial
sources for supplies and services, when certain criteria are met, while recognizing that some functions are
inherently governmental and must be performed by Government personnel. It also considers relative cost
when deciding between Government performance and performance under contract.
2.9 Inherently Governmental Functions
This section addresses the considerations given to Office of Federal Procurement Policy Letter 92-1.
Inherently governmental functions are those functions that, as a matter of policy, are so intimately related
to the public interest as to mandate performance by Government employees.
2.10 Management Information Requirements
This section discusses the management systems that will be used by the Government to monitor the
contractor’s effort.
2.11 Make-or-Buy
This section discusses considerations given to make-or-buy programs, as per FAR 15.7.
2.12 Test and Evaluation
This section describes the test program of the contractor and the Government. It describes the test
program for each major phase of a major system acquisition. If concurrent development/deployment is
planned, this section discusses the extent of testing to be accomplished before production release.
2.13 Logistics Considerations
This section describes the assumptions determining contractor or Agency support, initially and over the
life of the acquisition, including contractor or Agency maintenance and servicing and distribution of
commercial items. It also describes the reliability, maintainability, and quality assurance requirements,
including any planned use of warranties. It also describes the requirements for contractor data and data
rights, their estimated cost, and the use to be made of the data. Moreover, it describes standardization,
including the necessity to designate technical equipment as “standard” so that future purchases of the
equipment can be made from the same manufacturing source.
2.14 Government-Furnished Property
This section indicates the property to be furnished to contractors, including material and facilities, and
discusses associated considerations, such as availability, or the schedule for its acquisition.
2.15 Government-Furnished Information
This section discusses any Government information, such as manuals, drawings, and test data, to be
provided to prospective offerors and contractors.
2.16 Environmental and Energy Conservation Objectives
This section discusses all applicable environmental and energy conservation issues associated with the
acquisition, the applicability of an environmental assessment or environmental impact statement, the
proposed resolution of environmental issues, and any environmentally related requirements to be included
in solicitations and contracts.
2.17 Security Considerations
This section discusses, for acquisitions dealing with security-related matters, how adequate security will
be established, maintained, and monitored.
2.18 Other Considerations
This section discusses, as applicable, other considerations, such as standardization concepts, the
industrial readiness program, the Defense Production Act, the Occupational Safety and Health Act,
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foreign sales implications, and any other matters germane to the plan and not covered elsewhere.
2.19 Milestones for the Acquisition Cycle
This section addresses the following steps, and any others as appropriate: acquisition plan approval;
SOWs; specifications; data requirements; completion of acquisition package preparation; purchase
requests; justification and approval for other than full and open competition; issuance of synopsis;
issuance of solicitation; evaluation of proposals, audits, and field reports; beginning and completion of
negotiations; contract preparation, review, and clearance; and contract award.
2.20 Acquisition Plan Contacts
This section lists the individuals who participated in preparing the acquisition plan, and provides contact
information for each.
Exhibit 20: Sample Acquisition Plan Outline
Contingency Plan
Test Plan (TP)

The TP identifies the tasks and activities that need to be performed so that all aspects of the
system are adequately tested so that the system can be successfully implemented. It documents
the scope, content, methodology, sequence, management of, and responsibilities for test
activities. It describes the test activities of the subsystem integration test, the system test, and the
acceptance test (including security testing) in progressively higher levels of detail as the system
is developed.
The TP provides guidance for the management of test activities, including organization,
relationships, and responsibilities. The test case procedures may be included in the Test Plan or
in a separate document, depending on system size. The users assist in developing the Test Plan,
which describes the nature and extent of tests deemed necessary. This provides a basis for
verification of test results and validation of the system. The validation process ensures that the
system conforms to the functional requirements in the Functional Requirements Document
(FRD) and that other applications or subsystems are not adversely affected. The Test Plan is a
dynamic document used for directing the testing of the system throughout the life cycle. A
sample outline for a TP is shown in Exhibit 21.
Sample Test Plan Outline

Cover Page
Table of Contents
1. Purpose
In this section, present a clear, concise statement of the purpose of the project test plan and identify the
application system being tested by name. Include a summary of the functions of the system and the tests
to be performed.
2. Background
This section should provide a brief description of the history and other background leading up to the
system development process. Identify the user organization and the location where the testing will be
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performed. Describe any prior testing, and note results that may affect this testing.
3. Scope
This section describes the projected boundaries of the planned tests. Include a summary of any
constraints imposed on the testing, whether they are because of a lack of specialized test equipment, or
constraints on time or resources. Describe constraints in detail in Section 5.1, Limitations.
4. Glossary
This section provides a list of all terms and abbreviations used in this document. If the list is several
pages in length, it may be placed as an appendix.
5. Limitations and Traceability
This section elaborates on the limitations summarized in Section 3, Scope, and cross-references the
functional requirements and detailed specifications to the tests that demonstrate or partially demonstrate
that capability.
5.1 Limitations
This section describes limitations imposed on the testing, whether they are because of a lack of
specialized test equipment, or constraints on time or resources. Indicate what steps, if any, are being
taken to reduce the program risk because of the test limitation(s).
5.2 Traceability (Functional Requirements Traceability Matrix)
This section expands the traceability matrix created in the FRD by including test activities that address
user requirements. The intent is to show that the test plan covers all functionality, performance, and
other requirements associated with each design element (unit, module, subsystem, and system) in the
internal design document.
6. Test Plans
This section describes the levels of tests that take place during development: integration, system, security,
and user acceptance tests, and the planning that is needed. The test environment is described in terms of
milestones, schedules, and resources needed to support testing.
6.1 Test Levels
This section should include a list of the types of software testing to be performed. List all applicable
levels and enter “Not applicable” if a particular level of testing does not apply to the project.
6.1.1 Subsystem Integration Test
This section discusses the tests that examine the subsystems made up of integrated groupings of software
units and modules. This is the first level of testing where problem reports are generated; these reports
are classified by severity, and their resolution is monitored and reported. Subsystem integration test
results (including the test data sets and outputs produced from the tests) may be delivered as part of the
final test plan, with the integration test analysis report or as an appendix.
6.1.2 System Test
This section describes the type of testing that determines system compliance with standards and
satisfaction of functional and technical requirements when executed on target hardware using simulated
operational data files and prepared test data. System documents and training manuals are examined for
accuracy, validity, completeness, and usability. During this testing period, software performance,
response time, and ability to operate under stressed conditions are tested. External system interfaces are
also tested. All findings are recorded in a system test analysis report.
6.1.3 User Acceptance Test
This section describes the tests performed in a non-production environment that mirrors the environment
in which the system will be fielded. Every system feature may be tested for correctness and satisfaction of
functional requirements. System interoperability, all documentation, system reliability, and the level to
which the system meets user requirements are evaluated. Performance tests may be executed to ensure
that screen response time, program run time, operator intervention requirements, and overall system
operations meet user requirements. Recovery and restart procedures should be evaluated; interfaces to
other applications should also be tested.
6.1.4 Security Test
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This section is equivalent to the Security Test and Evaluation discussed in the Certification and
Accreditation process. These tests evaluate compliance with system security and integrity requirements.
System backup, recovery, security, audit trails, reconciliation and other issues are addressed. Include
internal controls or application security features mentioned in the context of security testing. Security
testing is performed in the operational (production) environment under the guidance of designated
security staff. A summary description of these tests and their results are required in the certification
package.
6.2 Test Environment and Schedules
This section documents key elements of the test environment, including milestones, schedule, and resource
requirements.
6.2.1 Software Description
This section provides a brief description of the inputs, outputs, and functions of the software being tested.
6.2.2 Milestones
This section lists the milestone events and dates for the testing.
6.2.3 Organizations and Locations
This section provides information on the participating organizations and the location where the software
will be tested.
6.2.4 Schedule
This section shows the detailed schedule of dates and events for the testing by location. Events should
include familiarization, training, test data set generation, and collection, as well as the volume and
frequency of the input for testing.
6.2.5 Resource Requirements
This section and associated statements define the resource requirements for the testing.
6.2.5.1 Equipment
This section shows the expected period of use, types, and quantities of equipment needed.
6.2.5.2 Software
This section lists other software needed to support testing that is not part of the software being
tested. This should include debugging software and programming aids as well as many current
programs to be run in parallel with the new software to ensure accuracy; any drivers or system
software to be used in conjunction with the new software to ensure compatibility and integration;
and any software required to operate the equipment and record test results.
6.2.5.3 Personnel
This section lists the number of personnel their skill types, and schedules for personnel - from the
user, database, Quality Assurance, security, and development groups - who will be involved in the
test. Include any special requirements, such as multiple-shift operation or key personnel.
6.2.6 Testing Material
This section lists the materials needed for the test, such as documentation, software to be tested and its
medium, test inputs, sample outputs, test control software, and worksheets.
6.2.7 Test Training
This section describes or references the plan for providing training in the use of the software being tested.
Specify the types of training, personnel to be trained, and the training staff.
6.2.8 Test Methods and Evaluation
This section documents the test methodologies, conditions, test progression or sequencing, data
recording, constraints, criteria, and data reduction.
6.2.8.1 Methodology
This section describes the general methodology or testing strategy for each type of testing described
in this test plan.
6.2.8.2 Conditions
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This section specifies the type of input to be used, such as real-time entered test data or canned data
for batch runs. It describes the volume and frequency of the input, such as the number of
transactions per second tested, etc. Sufficient volumes of test transactions should be used to
simulate live stress testing and to incorporate a wide range of valid and invalid conditions. Data
values used should simulate live data and test limited conditions.
6.2.8.3 Test Progression
This section describes the manner in which progression is made from one test to another, so the
entire cycle is completed.
6.2.8.4 Data Recording
This section describes the method used for recording test results and other information about the
testing.
6.2.8.5 Constraints
This section indicates anticipated limitations on the test because of test conditions, such as
interfaces, equipment, personnel, and databases.
6.2.8.6 Criteria
This section describes the rules to be used to evaluate test results, such as range of data values used,
combinations of input types used, or maximum number of allowable interrupts or halts.
6.2.8.7 Data Reduction
This section describes the techniques that will be used for manipulating the test data into a form
suitable for evaluation - such as manual or automated methods - to allow comparison of the results
that should be produced to those that are produced.
7. Test Descriptions
This section describes each test to be performed. Tests at each level should include verification of access
control and system standards, data security, functionality, and error processing. As various levels of
testing (subsystem integration, system, user acceptance testing, and security) are completed and the test
results are documented, revisions or increments of the test plan can be delivered. The subsections of this
section should be repeated for each test within the project. If there are many tests, place them in an
appendix.
7.1 Test Name (repeat for each test)
This section identifies the test to be performed for the named module, subsystem, or system. Address the
criteria discussed in the subsequent sections for each test.
7.1.1 Test Description
Describe the test to be performed. Tests at each level of testing should include those designed to verify
data security, access control, and system standards; system/subsystem/unit functionality; and error
processing as required.
7.1.2 Control
Describe the test control, such as: manual, semiautomatic, or automatic insertion of inputs; sequencing of
operations; and recording of results.
7.1.3 Inputs
Describe the data input commands used during the test. Provide examples of input data. At the
discretion of the Project Manager, input data listings may also be requested in computer readable form
for possible future use in regression testing.
7.1.4 Outputs
Describe the output data expected because of the test and any intermediate messages or display screens
that may be produced.
7.1.5 Procedures
Specify the systematic procedures to accomplish the test, include test setup, initialization steps, and
termination. Also include effectiveness criteria or pass criteria for each test procedure.
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Exhibit 21: Sample Test Plan Outline
Acceptance Test Report (ATR)

The ATR documents the results of acceptance test activities as defined in the Test Plan. It
records results of the tests and presents the capabilities and deficiencies for review, if applicable.
Test Problem reports, documenting problems encountered during testing, are included in the
ATR, as appropriate. A sample outline for an ATR is shown in Exhibit 22 followed by
description of each of the report subsections.
Sample Acceptance Test Report Outline

Cover Page
Table of Contents
1. Purpose
This section should present a clear, concise statement of the purpose for the Acceptance Test Report.
2. Scope
This section identifies the system tested and the test(s) conducted covered by this report. Provide a brief
summary of the project objectives, and identify the Project Owner and users.
3. Reference Documents
This section provides a bibliography of essential project references and deliverables applicable to
acceptance testing. These references might include the Functional Requirements Document, User Manual,
Operations Manual, Maintenance Manual, Test Plan, and any prior test reports.
3.1 Security
This section describes any security considerations associated with the system being tested, the test
analysis, and the data being handled - such as confidentiality requirements, audit trails, access control,
and recoverability. Reference those portions of the document that specifically address system security
issues, if any.
3.2 Glossary
This section defines all terms and provides a list of abbreviations used in the test analysis report. If the list
is several pages in length, it may be placed as an appendix.
4. Test Analysis
This section describes the results of each test performed. It should include verification of access control
and system standards, functionality, and error process. Repeat the subsections of this section for each test
performed.
4.1 Test Name (repeat for each test)
The test performed for the specified system is discussed in this section. For each test, provide the
subsequent sections.
4.1.1 System Functions
A high-level description of the functions tested and a description of system capabilities designed to satisfy
these functions are contained in this section. Each system function should be described separately.
4.1.2 Functional Capability
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This section evaluates the performance of each function demonstrated in the test. This section also
assesses the manner in which the test environment may be different from the operational environment and
the effect of this difference on functional capabilities.
4.1.3 Performance Capability
This section quantitatively compares the system performance characteristics with the criteria stated in the
test plan. The comparison should identify deficiencies, limitations, and constraints detected for each
function during testing. If appropriate, a test history or log can be included as an appendix.
5. Software and Hardware Requirements Findings
This section summarizes the test results, organized according to the numbered requirements listed in the
Traceability section of the test plan. Each numbered requirement should be described in a separate
section. Repeat the subsections of this section for each numbered requirement covered by the test plan.
5.1 Requirement Number and Name (repeat for each test)
The requirement number provided in the title to this section is the number from the requirements
traceability matrix in the Test Plan and the name provided is the requirement’s short name.
5.1.1 Findings
This subsection briefly describes the requirement, including the software and hardware capabilities, and
states the findings from one or more tests.
5.1.2 Limitations
This subsection describes the range of data values tested, including dynamic and static data, for this
requirement and identifies deficiencies, limitations, and constraints detected in the software and hardware
during the testing.
6. Summary and Conclusions
6.1 Demonstrated Capabilities
This section provides an overview and summary analysis of the acceptance-testing program. Describe the
overall capabilities and deficiencies of the test activity. In cases where tests were intended to demonstrate
one or more specific performance requirements, findings should be presented that compare the test results
with the performance requirements. Include an assessment of any differences in the test environment
versus the operational environment that may have had an effect on the demonstrated capabilities. Provide
a statement, based on the results of acceptance testing concerning the adequacy of the system or module to
meet overall security requirements.
6.2 System Deficiencies
This section describes acceptance test results showing system deficiencies. Identify all problems by name
and number when placed under configuration control. Describe the cumulative or overall effect of all
detected deficiencies on the system of module. Generate Test Problem Reports for each deficiency as
required (see Exhibit 32). If the Test Problem Reports are tracked in an automated database, then include
reports extracted from the database in an appendix.
6.3 System Refinements
This section itemizes any indicated improvements in system design or operation based on the results of the
test period. Accompanying each improvement or enhancement suggested should be a discussion of the
added capability it provides and the effect on the system design. Name and requirement number when
placed under configuration control should indicate the improvements.
6.4 Recommendations and Estimates
This section provides a statement describing the overall readiness for system implementation. For each
deficiency, address the effect on system performance and design. Include any estimates of time and effort
required for correction of each deficiency and any recommendations on the following: the urgency of each
correction; parties responsible for corrections; and recommended solution or approach to correcting
deficiencies.
6.5 Test Problem Report
This section contains copies of Test Problem Reports (Exhibit 32) related to the deficiencies found in the
test results. Test Problem Reports will vary according to the IT system development project, its scope and
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complexity, etc.
6.6 Test Analysis Approval Determination Form
This section contains one copy of the Acceptance Test Approval (see Exhibit 23). This form briefly
summarizes the perceived readiness for migration of the software. In the case of a user acceptance test, it
serves as the user’s recommendation for migration to production.
Exhibit 22: Sample Acceptance Test Report Outline
Acceptance Test Approval (ATA)

The ATA is attached to the Acceptance Test Report (see Exhibit 22), as needed. It confirms that
the IT system satisfies the intent of the project and is ready to proceed to implementation. It
documents that acceptance test results have been reviewed and acceptance testing successfully
completed. A sample outline for an ATA is shown in Exhibit 23.
Sample Acceptance Test Approval Outline
DATE: ___________________
FROM: ___________________________________
TO: ______________________________________
We have reviewed the test material for the following project request:
TITLE: _________________________________________________________
We recommend:
() a. Full acceptance. No problems encountered.
() b. Full acceptance. The attached Test Analysis Report describes the problems
encountered, which are now corrected.
() c. Full implementation with later correction. The attached Test Analysis Report
Describes the impact and expected results of this alternative.
() d. Partial implementation. The attached Test Analysis Report describes the impact
and expected results of this alternative.
() e. Rejection. The attached Test Analysis Report describes the reasons.
SIGNATURE: ________________________ __________________

Project Manager Date
SIGNATURE: ________________________ __________________

Designated Approval Authority Date
Exhibit 23: Sample Acceptance Test Approval Outline
Implementation Plan (IP)

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The IP describes how the information system will be installed and transitioned into an
operational system. The plan contains an overview of the system, a brief description of the
major tasks involved in the implementation, the overall resources needed to support the
implementation effort (such as hardware, software, facilities, materials, and personnel), and any
site-specific implementation requirements. A sample IP is provided in Exhibit 24.
Sample Implementation Plan Outline

Cover Page
Table of Contents
1. Introduction
This section provides an overview of the information system and includes any additional information that
may be appropriate.
1.1 Purpose
This section describes the purpose of the implementation plan. Reference the system name and identify
information about the system to be implemented.
1.2 System Overview
This section provides a brief overview of the system to be implemented, including a description of the
system and its organization.
1.2.1 System Description
This section provides an overview of the processes the system is intended to support. If the system is a
database or an information system, provide a general discussion of the description of the type of data
maintained and the operational sources and uses of those data.
1.2.2 System Organization
his section provides a brief description of system structure and the major system components essential to
the implementation of the system. It should describe both hardware and software, as appropriate. Charts,
diagrams, and graphics may be included.
This section provides a bibliography of essential project references and deliverables that have been
produced before this point in the project development. For example, these references might include the
Project Management Plan, Acquisition Plan, Functional Requirements Document (FRD), Test Plan,
conversion plan, and preliminary and final detailed design documents.
1.4 Glossary
Provide a glossary of all terms and abbreviations used in the manual. If it is several pages in length, it
may be placed in an appendix.
2. Management Overview
The subsequent sections provide a brief description of the implementation and major tasks involved in this
section.
2.1 Description of Implementation
This section provides a brief description of the system and the planned implementation approach.
In this section, list all managers and staff with whom the implementation must be coordinated, the name of
the responsible organization(s), and titles and telephone numbers of the staff who serve as points of
contact for the system implementation. These points of contact could include the System Owner, Project
Manager, Security Manager, Database Administrator, Configuration Management Manager, or other
managers with responsibilities relating to the system implementation. The site implementation
representative for each installation or implementation site should also be included, if appropriate.
2.3 Major Tasks
This section provides a brief description of each major task required for the implementation of the system.
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Add as many subsections as necessary to this section to describe all the major tasks adequately. The tasks
described in this section are not site-specific, but generic or overall project tasks that are required to
install hardware and software, prepare data, and verify the system. Include the following information for
the description of each major task, if appropriate: what the task will accomplish; resources required to
accomplish the task; key person(s) responsible for the task; and criteria for successful completion of the
task.
2.4 Implementation Schedule
In this section, provide a schedule of activities to be accomplished during implementation. Show the
required tasks (described in Section 2.3, Major Tasks) in chronological order, with the beginning and end
dates of each task.
2.5 Security
If appropriate for the system to be implemented, include an overview of the system security features and
requirements during the implementation. If the Privacy Act covers the system, provide Privacy Act
concerns.
2.5.1 System Security Features
In this section, provide an overview and discussion of the security features that will be associated with the
system when it is implemented. It should include the primary security features associated with the system
hardware and software. Security and protection of sensitive Agency data and information should be
discussed, if applicable. Reference the sections of previous deliverables that address system security
issues, if appropriate.
2.5.2 Security During Implementation
This section addresses security issues specifically related to the implementation effort, if any. For
example, if local area network (LAN) servers or workstations will be installed at a site with sensitive data
preloaded on non-removable hard disk drives, address how security would be provided for the data on
these devices during shipping, transport, and installation because theft of the devices could compromise
the sensitive data.
3. Implementation Support
Implementation Support - This section describes the support software, materials, equipment, and facilities
required for the implementation, as well as the personnel requirements and training necessary for the
implementation. The information provided in this section is not site-specific. If there are additional
support requirements not covered by the subsequent sections, others may be added as needed.
3.1 Hardware, Software, Facilities, and Materials
Hardware, Software, Facilities, and Materials - In this section, list support software, materials, equipment,
and facilities required for the implementation, if any.
3.1.1 Hardware
This section provides a list of support equipment and includes all hardware used for testing the
implementation. For example, if a client/server database is implemented on a LAN, a network monitor or
“sniffer” might be used, along with test programs, to determine the performance of the database and LAN
at high-utilization rates. If the equipment is site-specific, list it in Section 4, Implementation Requirements
by Site.
3.1.2 Software
This section provides a list of software and databases required to support the implementation. Identify the
software by name, code, or acronym. Identify which software is commercial off-the-shelf and which is
DOL-specific. Identify any software used to facilitate the implementation process. If the software is site-
specific, list it in Section 4.
3.1.3 Facilities
In this section, identify the physical facilities and accommodations required during implementation (i.e.
physical workspace for assembling and testing hardware components, desk space for software installers,
and classroom space for training the implementation staff). Specify the hours per day needed, number of
days, and anticipated dates. If the facilities needed are site-specific, provide this information in Section 4.
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3.1.4 Material
This section provides a list of required support materials, such as magnetic tapes and disk packs.
3.2 Personnel
This section describes personnel requirements and any known or proposed staffing requirements, if
appropriate. Also, describe the training, if any, to be provided for the implementation staff.
3.2.1 Personnel Requirements and Staffing
In this section, describe the number of personnel, length of time needed, types of skills, and skill levels for
the staff required during the implementation period. If particular staff members have been selected or
proposed for the implementation, identify them and their roles in the implementation.
3.2.2 Training of Implementation Staff
This section addresses the training, if any, necessary to prepare staff for implementing and maintaining the
system; it does not address user training, which is the subject of the training plan. Describe the type and
amount of training required for each of the following areas for the system: system hardware/software
installation; system support; and system maintenance and modification. Present a training curriculum
listing the courses that will be provided, a course sequence, and a proposed schedule. If appropriate,
identify which courses particular types of staff should attend by job position description.
3.3 Performance Monitoring
This section describes the performance monitoring tool and techniques and how it will be used to help
decide if the implementation is successful.
3.4 CM Interface
This section describes the interactions required with the Configuration Management (CM) representative
on CM-related issues, such as when software listings will be distributed, and how to confirm that libraries
have been moved from the development to the production environment.
4. Implementation Requirements by Site
This section describes specific implementation requirements and procedures. If these requirements and
procedures differ by site, repeat these subsections for each site; if they are the same for each site, or if
there is only one implementation site, use these subsections only once.
4.1 Site Name or Identification for Site X
This section provides the name of the specific site or sites to be discussed in the subsequent sections.
4.1.1 Site Requirements
This section defines the requirements that must be met for the orderly implementation of the system and
describes the hardware, software, and site-specific facilities requirements for this area. Any site
requirements that do not fall into the following three categories and were not described in Section 3,
Implementation Support, may be described in this section, or other subsections may be added following
Facilities Requirements: hardware requirements; software requirements; data requirements; and
Facilities Requirements.
4.1.2 Site Implementation Details
This section addresses the specifics of the implementation for this site. Include a description of the
implementation team, schedule, procedures, and database and data updates. This section should also
provide information on the following: team; schedule, procedures; database; and Data Update.
4.1.3 Back-Off Plan
This section specifies when to make the go/no go decision and the factors to be included in making the
decision. The plan then goes on to provide a detailed list of steps and actions required restoring the site to
the original, pre-conversion condition.
4.1.4 Post-implementation Verification
This section describes the process for reviewing the implementation and deciding if it was successful. It
describes how an action item list will be created to rectify any noted discrepancies. It also references the
back-off plan for instructions on how to back-out the installation, if, because of the post-implementation
verification, a no-go decision is made.
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Exhibit 24: Sample Implementation Plan Outline
Systems Administration Manual (SAM)
A SAM serves the purpose of an operations manual in distributed (client/server) applications. A

sample outline for a SAM is shown in Exhibit 25.
Sample Systems Administration Manual Outline

Cover Page
Table of Contents
1. General
1.1 Introduction and Purpose
This section introduces and describes the purpose of the Systems Administration Manual, the name of the
system to which it applies, and the type of computer operation.
This section lists, as appropriate, the User Manual, Maintenance Manual, and other pertinent available
systems documentation.
1.3 Glossary
This section lists all definitions or terms unique to this document or computer operation and subject to
interpretation by the user of this document.
2. System Overview
2.1 System Application
This section provides a brief description of the system, including its purpose and uses.
2.2 System Organization
This section describes the organization of the system by the use of a chart depicting components and their
interrelationships.
2.3 Information Inventory
This section provides information about data files, and databases that are produced or referenced by the
system.
2.3.1 Resource Inventory
This section lists all permanent files and databases that are referenced, created, or updated by the system.
2.3.2 Report Inventory
This section lists all reports produced by the system, including each report name and the Software that
generates it.
2.4 Processing Overview
This section provides information that is applicable to the processing of the system. It includes system
restrictions, waivers of operational standards, and interfaces with other systems.
2.5 Communications Overview
This section describes the communications functions and process of the system.
2.6 Security
This section describes the security considerations associated with the system.
2.7 Privacy Act Warning
If the Privacy Act covers the system, then this section provides the appropriate Privacy Act notice and
warning.
3. Site Profile(s)
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This section contains information pertaining to the site(s) where the application is running. That
information includes the information contained in the subsequent sections.
3.1 Site Location(s)
This is the official address(es) of the site(s).
3.2 Primary Site
For the site(s) designated as primary, this section describes the essential personnel names and telephone
numbers for the automated data processing site contacts.
4. Systems Administration
This section introduces the responsibilities of the System Administrator, as discussed in the subsequent
sections.
4.1 User and Group Accounts
This section introduces topics related to system users.
4.1.1 Adding/Deleting Users
This section describes procedures to create/delete user logins and password accounts.
4.1.2 Setting User Permissions
This section describes procedures to give users/restrict access to certain files.
4.1.3 Adding/Deleting User Groups
This section contains procedures to create/delete user groups.
4.2 Server Administration
This section describes procedures to setup servers, including naming conventions and standards.
4.2.1 Creating Directories
This section describes procedures to create server directories.
4.2.2 Building Drive Mappings
This section describes procedures to create server drive mappings.
4.3 System Backup Procedures
This section describes procedures for regularly scheduled backups of the entire network, including data
storage, and the creation and storage of backup logs.
4.3.1 Maintenance Schedule
This section describes documented daily and weekly backup schedules and procedures.
4.3.2 Off-Site Storage
This section describes the location, schedule, and procedures for off-site storage.
4.3.3 Maintenance of Backup Log
This section describes procedures for creating and maintaining backup logs.
4.4 Printer Support
This section discusses procedures for installing, operating, and maintaining printers.
4.4.1 Maintenance
This section describes maintenance contracts, procedures, and equipment information (Configurations,
Toner, Etc.).
4.4.2 Print Jobs
This section describes procedures to monitor, delete, and prioritize print jobs.
4.5 System Maintenance
This section discusses procedures for maintaining the file system.
4.5.1 Monitoring Performance and System Activity
This section contains procedures to monitor system usage, performance, and activity. This may include
descriptions of system monitoring tools, the hours of peak demand, a list of system maintenance schedules,
etc.
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4.5.2 Installing Programs and Operating System Updates

This section includes procedures on how and when to install operating system updates.
4.5.3 Maintaining Audit Records
This section describes procedures to setup and monitor system audit trails.
4.5.4 Maintenance Reports
This section includes procedures to create and update maintenance reports.
4.6 Security Procedures
This section describes the process for obtaining identifications (IDs) and passwords. It includes
information concerning network access and confidentiality requirements.
4.6.1 Issuing IDS and Passwords
This section describes procedures for issuing IDs and passwords.
4.6.2 License Agreements
This section describes licensing agreements and procedures for ensuring that all licenses are current.
4.7 Network Maintenance
This section describes procedures to maintain and monitor the data communications network.
4.7.1 LAN Design
This section contains a layout of the network.
4.7.2 Communications Equipment
This section contains a layout of the telecommunications equipment.
4.8 Inventory Management
This section contains a complete hardware and software inventory to include make, model, version
numbers, and serial numbers.
4.8.1 Maintaining Hardware and Software Configurations
This section describes procedures for maintaining the configuration information for the hardware and
software actually installed.
4.8.2 Maintaining Floor Plans
This section describes procedures for maintaining floor plans showing the location of all installed
equipment.
4.8.3 Installing Software and Hardware
This section describes procedures for installing new or upgraded hardware and software.
4.8.4 Maintaining Lists of Serial Numbers
This section describes procedures for maintaining all serial number lists required at a site.
4.8.5 Maintaining Property Inventory
This section describes procedures for maintaining a property inventory at the site.
4.9 Training the Backup Administrator
This section describes how to train a backup administrator.
4.10 Procedures for End-User Support
This section provides necessary end-user contact information and the procedures for providing end-user
support.
4.10.3 Escalation Procedures
This section describes the formal escalation procedures to be used by System Administrators in response
to priority user problem resolution requests.
4.11 Documentation
This section describes the documentation required of System Administrators as they perform system
administration.
4.11.1 Troubleshooting Issues
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This section describes how to conduct and document troubleshooting activities.
Exhibit 25: Sample Systems Administration Manual Outline
User Manual (UM)

The UM contains all essential information for the user to make full use of the information
system. This manual includes a description of the system functions and capabilities,
contingencies and alternate modes of operation, and systematic procedures for system access and
use. Use graphics where possible in this manual. A sample UM is shown in Exhibit 26.
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Sample User Manual Outline
Cover Page
Table of Contents
1. Introduction
This section provides a description of the purpose and scope of the User Manual.
1.2 Organization
This section describes the organization of the User Manual.
This section identifies the organization codes and staff (and alternates if appropriate) who may assist the
system user. If a help desk facility or telephone assistance organization exists, describe it in this section.
This section provides a bibliography of key project references and deliverables that have been produced
before this point in the system development process. References might include the quality assurance plan,
Configuration Management Plan, FRD, preliminary design, or Detailed Design Document.
1.5 Primary Business Functions
This section discusses the business perspective of the user’s primary responsibilities and tasks as they are
supported by the system. Introduce the business functions so that the focus may rest on the systematic
steps to support the business functions in later sections.
1.6 Glossary
This section provides a glossary of all terms and abbreviations used in the manual. If the glossary is
several pages or more in length, it may be placed as an appendix.
2. System Capabilities
This section provides a brief overview of the system and its capabilities.
2.1 Purpose
This section describes the purpose of the application system.
2.2 General Description
This section provides an overview of the system’s capabilities, functions, and operation, including the
specific high-level functions performed by the system. Use graphics and tables, if appropriate.
2.3 Privacy Act Considerations
3. Description of System Functions
This section describes each specific function of the system. In this high-level section, describe any
conventions to be used in the associated subsections. Each of the subsequent sections should be repeated
as often as necessary to describe each function within the system. The term “Function X” in the
subsection title is replaced with the name of the function.
3.1 Function X Title
This section provides the title of the specific system function.
3.2 Detailed Description of Function
This section provides a description of each function. Include the following, as appropriate: purpose and
uses of the function; initialization of the function, if applicable; execution options associated with this
function; description of function inputs; description of expected outputs and results; relationship to other
functions; and summary of function operation.
3.3 Preparation of Function Inputs
This section defines required inputs. These inputs should include the basic data required to operate the
system. The definition of the inputs include the following: title of each input; description of the inputs,
including graphic depictions of display screens; purpose and use of the inputs; input medium; limitations
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and restrictions; format and content on inputs, and a descriptive table of all allowable values for the
inputs; sequencing of inputs; special instructions; relationship of inputs to outputs; and examples.
3.4 Results
This section describes expected results of the function. Include the following in the description, as
applicable: description of results, using graphics, text, and tables; form in which the results will appear;
output form and content; report generation; instructions on the use of outputs; restrictions on the use of
outputs, such as those mandated by Privacy Act and E-Government Act of 2002 restrictions; relationship
of outputs to inputs; function-specific error messages; function-specific or context-sensitive help messages
associated with this function; and examples.
4. Operating Instructions
This section provides detailed, step-by-step system operating instructions.
4.1 Initiate Operation
This section contains procedures for system logon and system initialization to a known point, such as a
system main menu screen. This initialization procedure should describe how to establish the required
mode of operation and set any initial parameters required for operation. Software installation procedures
should be included if the software is distributed on diskette and should be downloaded before each use.
4.2 Maintain Operation
This section defines procedures to maintain the operation of the software where user intervention is
required.
4.3 Terminate and Restart Operations
This section defines procedures for normal and unscheduled termination of the system operations and
should define how to restart the system.
5. Error Handling
This section should address error message and help facilities. Additional information and subsections
may be added as necessary. Included in this section should be a list of all possible error messages,
including the following: any numeric error codes associated with the error message; a description of the
meaning of the error message; and a discussion of how to resolve the error.
6. Help Facilities
This section describes any resident help software or any Service or contractors help desk facility that the
user can contact for error resolution. Help Desk telephone numbers should be included.
Exhibit 26: Sample User Manual Outline
Training Plan (TP)

The TP outlines the objectives, needs, strategy, and curriculum to be addressed when training
users on the new or enhanced information system. The plan presents the activities needed to
support the development of training materials, coordination of training schedules, reservation of
personnel and facilities, planning for training needs, and other training-related tasks. A sample
outline for a TP is shown is Exhibit 27.
Sample Training Plan Outline

Cover Page
Table of Contents
1. Introduction
This section provides a management summary of the entire plan. It is not required to provide information
in this section if the descriptions provided in the subsequent sections are sufficient.
1.1 Background and Scope
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This section provides a brief description of the project from a management perspective. It identifies the
system, its purpose, and its intended users. This section also provides a high-level summary of the
training plan and its scope.
This section provides the organization name (code) and the titles of key points-of-contact for system
development. It includes such points-of-contact as the Project Manager, QA Manager, Security Manager,
Training Coordinator, and Training representative, as appropriate.
1.3 Document Organization
The organization of the training plan is described in this section.
before this point. For example, these references might include the PMP, FRD, Test Plan, Implementation
Plan, and preliminary and detailed design documents.
1.5 Security and the Privacy Act
If applicable, this section provides a brief discussion of the system’s security controls and the need for
security and protection of sensitive DOL data. If the system handles sensitive or Privacy Act information,
information should be included about labeling system outputs as sensitive or Privacy Act-related. In
addition, if the Privacy Act protects the system, include a notification of the Privacy Act’s civil and
criminal penalties for unauthorized use and disclosure of system data.
1.6 Glossary
This section is a glossary of all terms and abbreviations used in the plan. If it is several pages in length, it
may be placed as an appendix.
2. Requirements Traceability (optional)
If applicable, this section presents a traceability matrix that lists user requirements as documented in the
FRD and traces how they are addressed in such documents as preliminary and final design documents,
test plans, and training plans. Cross-reference the user requirements and training needs in the
appropriate sections of the Training Plan. The requirements matrix may be broken into segments, if
appropriate. For example, provide a separate matrix of the training plan sections that trace to particular
sections in the Detailed Design Document, preliminary design, FRD, and the Statement of Work.
3. Instructional Analysis
3.1 Development Approach
This section discusses the approach used to develop the course curriculum and ensure quality-training
products. This description includes the methodology used to analyze training requirements in terms of
performance objectives and to develop course objectives that ensure appropriate instruction for each
target group. The topics or subjects on which the training must be conducted should be listed or
identified.
3.2 Issues and Recommendations
Any current and foreseeable issues surrounding training are included in this section. Recommendations
for resolving each issue and constraints and limitations should also be listed.
3.3 Needs and Skills Analysis
This section describes the target audiences for courses to be developed. Target audiences include
technical professionals, user professionals, data entry clerks, clerical staff members, automated data
processing (ADP), non-ADP managers, and executives. The tasks that must be taught to meet objectives
successfully and the skills that must be learned to accomplish those tasks are described in this section. A
matrix may be used to provide this information. In addition, the training needs for each target audience
are discussed in this section. If appropriate, this section should discuss needs and courses in terms of staff
location groupings, such as headquarters and field offices.
4. Instructional Methods
4.1 Training Methodology
This section describes the training methods to be used in the proposed courses. These methods should
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relate to the needs and skills identified in Section 3.3, Needs and Skills Analysis, and should take into
account such factors as course objectives, the target audience for a particular course, media
characteristics, training setting criteria, and costs. The materials for the chosen training approach (such
as course outlines, audiovisual aids, instructor and student guides, student workbooks, examinations, and
reference manuals) should be listed or discussed in this section. Sample formats of materials can be
included in an appendix, if desired.
4.2 Training Database
If applicable, this section identifies and discusses the training database and how it will be used during
computer systems training. It discusses the simulated production data related to various training
scenarios and cases developed for instructional purposes. This section also explains how the training
database will be developed. If this section is not applicable to the system involved, indicate “Not
applicable.”
4.3 Testing and Evaluation
This section describes methods used to establish and maintain QA over the curriculum development
process. This description should include methods used to test and evaluate training effectiveness, evaluate
student progress and performance, and apply comments to modify or enhance the course materials and
structure.
5. Training Resources
5.1 Course Administration
This section describes the methods used to administer the training program, including procedures for
class enrollment, student release, reporting of academic progress, course completion and certification,
monitoring of the training program, training records management, and security, as required.
5.2 Resources and Facilities
This section describes the resources required by both instructors and students for the training, including
classroom, training, and laboratory facilities; equipment such as an overhead projector, projection
screen, flipchart or visual aids panel with markers, and computer and printer workstations; and materials
such as memo pads and pencils, diskettes, viewgraphs, and slides.
5.3 Schedules
This section presents a schedule for implementing the training strategy and indicating responsible parties.
Included are key tasks to be completed, such as when to set up training facilities and schedule
participants; other activities essential to training; and dates on which those tasks and activities must be
finished. This section provides an overview of tasks; deliverables, such as approach and evaluation
forms; scheduled versus actual milestones; and estimated efforts, such as the work plan. In the final
version of the Training Plan, actual course schedules by location should be included.
5.4 Future Training
This section discusses scheduled training modifications and improvements. This information can include
periodic updating of course contents, planned modifications to training environments, retraining of
employees, and other predicted changes. Indicate procedures for requesting and developing additional
training.
6. Training Curriculum
This section provides descriptions of the components that make up each course. If a large number of
courses or modules is described, place these descriptions in an appendix. Subsections of this section, if
any, should be created for each course. Each course may comprise one or more modules. A course
description should be developed for each module. At a minimum, each course description should include
the course/module name; the length of time the course/module will take; the expected class size (minimum,
maximum, optimal); the target audience; course objectives; module content/syllabus; specific training
resources required, such as devices, aids, equipment, materials, and media to be used; and any special
student prerequisites. The course description could also include information on instructor-to student
ratio, total number of students to be trained, estimated number of classes, location of classes, and testing
methods.
Exhibit 27: Sample Training Plan Outline
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Delivered System
This deliverable is the actual system or application that is produced as a result of the IT initiative.
Security Certification
Security Accreditation Letter
Implemented System
Once the system has actually been implemented into the production environment, this
deliverable is complete.
Trained Personnel
Once user training is conducted in accordance with the Training Plan, this deliverable is
complete.
Implementation Certification Statement (ICS)
An implementation certification refers to the technical evaluation of a system or an application to

verify that the system to be installed meets all known requirements and that it has been
developed and tested in accordance with the provisions in the Project Management Plan and
other plans in the systems development life cycle. To verify that the system to be installed meets
requirements, the system’s features must be tested. Certification takes place after system tests
have been completed and the results of the tests indicate that the system or application meets all
documented requirements. The System Owner and Project Manager sign the ICS. A sample
template is shown in Exhibit 28.
IMPLEMENTATION CERTIFICATION STATEMENT
I have carefully considered the requirements for the ____________________ system. Based on reviews of
requirements, design documentation, programming, and testing, I have determined that this system conforms to all
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known requirements and is ready to be installed into production, except for the weaknesses noted in the certification
report.
Based upon the report and my judgment, I hereby certify, subject to the corrections recommended in the
certification report, that the system meets all documented and approved requirements.
Weighing the remaining residual risks against operational requirements, I recommend that the
_______________________________ system be accredited for continued operation and that the recommendations
included in the certification report be implemented.
Signed ___________________________________ Date ______________

Project Manager
I am in concurrence with the above and formally accept the ______________________ system.
Signed ___________________________________ Date ______________

System Owner
Exhibit 28: Sample Implementation Certification Statement
Disposition Plan (DP)

The DP is the most significant deliverable in the disposition of the information system, and the
plan will vary according to the system and DOL requirements. The objectives of the plan are to
end the operation or the system in a planned, orderly manner and to ensure that system
components (i.e., hardware, software, data, and documentation) are properly archived or
incorporated into other systems. At the end of this task, the system will no longer exist as an
independent entity. The completion of the systems life cycle is carefully planned and
documented to avoid disruption to the organizations using the system or the operation of other
systems that use the data and/or software of the present system. A sample template for a DP is
provided in Exhibit 29.
Sample Disposition Plan Outline

Cover Page
Table of Contents
1. Introduction
This section provides a brief description of introductory material.
This section describes the purpose and scope of the Disposition Plan. Reference the information system
name and provide identifying information about the system-undergoing disposition.
This section identifies the System Owner. Provide the name of the responsible organization and staff (and
alternates, if appropriate) who serve as points of contact for the system disposition. Include telephone
numbers of key staff and organizations.
before this point in the project development. These documents may have been produced in a previous
engineering life cycle that resulted in the initial version of the system now undergoing disposition or may
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have been produced in subsequent enhancement efforts.

1.4 Glossary
This section contains a glossary of all terms and abbreviations used in the plan. If it is several pages in
length, it may be placed in an appendix.
2. System Disposition
2.1 Notifications
This section describes the plan for notifying known users of the system being shut down, as well as other
affected parties, like those responsible for other interfacing systems and operations staff members
involved in running the system.
2.2 Data Disposition
This section describes the plan for archiving, deleting, or transferring to other systems the data files and
related documentation in the system being shut down.
2.3 Software Disposition
This section describes the plan for archiving, deleting, or transferring to other systems the software
library files and related documentation in the system being shut down.
2.4 System Documentation Disposition
This section describes the plan for archiving, deleting, or transferring to other systems the hardcopy and
softcopy systems and user documentation for the system being shut down.
2.5 Equipment Disposition
This section describes the plan for archiving, deleting, or transferring to other systems the hardware and
other equipment used by the system being shut down.
3. Project Closedown
3.1 Project Staff
This section describes the plan for notifying project team members of the shutdown of the system, and the
transfer of these team members to other projects.
3.2 Project Records
This section describes the plan for archiving, deleting, or transferring to other projects the records of
project activity for the project that has been maintaining the system being shut down.
3.3 Facilities
This section describes the plan for transferring or disposing of facilities used by the project staff for the
system being shut down.
Exhibit 29: Sample Disposition Plan Outline
Security Self-Assessment (Annual)
Archived System
This deliverable includes the packaged set of hardware, software, data, procedures, and
documentation associated with the archived system.
Additional Deliverables
December 2002 129

Appendices
Requirements Traceability Matrix (RTM)
The RTM provides a method for tracking the functional requirements and their implementation
through the development process. It may be part of the Functional Requirements Document (see
Exhibit 17), or produced separately Exhibit 30 illustrates a sample RTM.
*Verification
Functional Requirement Method
Test Plan Reference
Paragraph
Description Reference
A I D T Test Plan Reference
The functionality of the Enhanced Primary

Verification Process will be an expansion of the
functionality of the point of sale (POS) 3.2-01 X TC 2.3.1.6
emulation logic that is currently in place to
support primary verification queries to ASVI.
The 200 employers who will be part of the
Phase II TVS Pilot will submit data
3.2-02 X TC 2.3.1.6
electronically via an interface with the ASVI
system.
All secondary information will be passed
electronically to the LA FCO from ASVI for 3.2-03 X TC 2.3.1.10
secondary verification.
After a determination has been made on a case,
the status verifier will then send the response
back to the employer electronically; the return 3.2-04 X TC 2.3.1.10
path is the exact opposite of the preceding path
to the FCO.
The new system will be capable of tracking TC 2.3.1.6,
information on each case throughout both the 3.2-05 X 2.3.1.7,
primary and secondary verification processes. 2.3.1.11
A = ANALYSIS I = INSPECTION D = DEMONSTRATION T = TEST
Exhibit 30: Sample Requirements Traceability Matrix
Preliminary Design Document (PDD)
The PDD describes the requirements, operating environment, and design characteristics for an
information system. It is used in conjunction with the FRD to provide a complete system
specification of all user requirements for the system and will reflect the user’s perspective of the
system design. A sample outline for a preliminary design document is provided in Exhibit 31.
Sample Preliminary Design Document Outline

Cover Page
Table of Contents
1. Introduction
This section provides a brief description of the preliminary design document’s purpose and scope.
1.2 Project Executive Summary
This section provides a description of the project from a management perspective and an overview of the
framework within which the conceptual system design was prepared. If appropriate, include the
December 2002 130

Appendices
information discussed in the subsequent sections in the summary.

1.2.1 System Overview
This section describes the system in narrative form using non-technical terms. It should provide a high-
level system architecture diagram showing a subsystem breakout, if applicable. The high-level system
architecture or subsystem diagrams should show interfaces to preliminary systems.
1.2.2 Design Constraints
This section describes any constraints in the system design and describes any assumptions made by the
project team in developing the system design.
1.2.3 Future Contingencies
This section describes any contingencies that might arise in the design of the system.
1.3 Document Organization
This section describes the organization of the preliminary design document.
This section provides the organization code and title of the important points of contact (and alternates if
appropriate) for the information system development effort. These points of contact should include the
Project Manager, Project Owner and/or Functional Manager, Project User, Quality Assurance (QA)
Manager, Security Manager, and Configuration Manager, as appropriate.
This section provides a bibliography of essential project references and deliverables that have been
produced before this point. For example, these references might include the PMP, Feasibility Study, Cost
Benefit Analysis, Acquisition Plan, QA plan, Configuration Management Plan, and FRD.
1.6 Glossary
This section supplies a glossary of all terms and abbreviations used in the document. If the glossary is
several pages in length, it may be included as an appendix.
2. System and Subsystem Specification
In this section, describe the system and subsystem specifications for the project. Provide a summary of the
intended capabilities of the system and subsystems in terms of major components (work flows, process
flows, and data models). Add as much detail as necessary to fully define all specifications that will
achieve the conceptual system design objectives.
2.1 System and Subsystem Overview
This overview supplements the project executive summary with the following technical details: a narrative
description of the preliminary conceptual design of the system identified in the project executive summary
with a high-level description of each subsystem; high-level diagrams of each subsystem with more detail
(if known at this point) than the diagrams in the project executive summary; a matrix of requirements
versus design components
2.2 Specification Model
This section describes the specification model in terms of a workflow, process flow, and data model, if
appropriate. Include the data discussed in the subsequent sections.
2.2.1 Workflow
This section provides high-level diagrams identifying the customers’ workflow processes among their
offices and people at the task level. Identify the automated versus manual processes.
2.2.2 Process Flow
This section provides high-level diagrams that identify the interaction among various organizational
functions. Include all primary functional processes as well as any support functions that should be
described in the RD. Identify the automated versus manual processes.
2.2.3 Data Model
This section provides high-level documentation regarding the database framework, integration, and
divisional models, including descriptions of the database transaction journal capabilities that enable the
user to track transactions from original sources to final storage locations.
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Appendices
2.3 Prototypes
Create, use, and evaluate any prototypes to assist in the confirmation or completion of the FRD or act as
the deliverable for a particular task or function design within the design phase. The prototype should only
be used as a tool for completing the Planning and Requirements Definition and Design phases and should
not replace the deliverables from these phases. Prototypes should not be placed into production. Well-
developed prototypes may be used for preliminary user training and documentation; however, doing so
may require system revisions based on changes to the final system on completion of construction and
testing.
3. Traceability (Requirements Traceability Matrix)
In this section, extend the traceability matrix created in the FRD to include features from the preliminary
design that address user requirements. This matrix begins with the user requirements and assists in
tracing how the requirements are addressed in subsequent phases and documents.
Exhibit 31: Sample Preliminary Design Document Outline
Test Problem Report (TPR)

The TPR is generated during testing and is attached to the Acceptance Test Report (see Exhibit
22), as appropriate. A sample outline for a TPR is shown in Exhibit 32.
Sample Test Problem Report Outline
TO: _______________________________________
FROM: _______________________________________
PREPARER/CONTACT: ________________________ PHONE: ________
PROGRAM BEING TESTED: _______________________________________
DESCRIPTION OF TEST PROBLEM
A. Expected Results
B. Actual Results
DISPOSITION OF PROBLEM
Action Taken and Date Corrected
Risk Impact if Problem Not Corrected
Changes Required for Existing Documentation
SIGNATURES: _____________________ ____________________

Project Manager System Developer
________________ ________________
Date Date
Exhibit 32: Sample Test Problem Report Outline
December 2002 132

Appendices
Maintenance Manual (MM)

The MM provides maintenance personnel with the information necessary to maintain the system
effectively. The manual provides the definition of the software support environment, the roles
and responsibilities of maintenance personnel, and the regular activities essential to the support
and maintenance of program modules, job streams, and database structures. In addition to the
items identified for inclusion in the MM, additional information may be provided to facilitate the
maintenance and modification of the system. Appendices to document various maintenance
procedures, standards, or other essential information may be added to this document as needed.
A sample outline for a MM is shown in Exhibit 33.
Sample Maintenance Manual Outline
Cover Page
Table of Contents
1. Introduction
This section provides general reference information regarding the maintenance manual. Whenever
appropriate, additional information may be added to this section.
1.1 Purpose
In this section, describe the purpose of the manual and reference the system name and identifying
information about the system and its programs.
This section identifies the organization(s) responsible for system development, maintenance, and use. This
section also identifies points-of-contact (and alternate if appropriate) for the system within each
organization.
This section provides a bibliography of key project references and deliverables produced during the
information system development life cycle. If appropriate, reference the Functional Requirements
document (FRD), preliminary design, Detailed Design Document, Test Plan, Acceptance Test Report,
other system manuals (i.e. Operations Manual), and User Manuals.
1.4 Glossary
Provide a glossary with definitions of all terms, abbreviations, and acronyms used in the manual. If the
glossary is several pages in length, place it as an appendix.
2. System Description
The subsequent sections provide an overview of the system to be maintained.
This section provides a brief description of the purpose of the system, the functions it performs, and the
business processes that the system is intended to support. If the system is a database or an information
system, include a general description of the type of data maintained, and the operational sources and uses
of those data.
In this section, provide a brief description of the system structure, major system components, and the
functions of each major system component. Include charts, diagrams, and graphics as necessary.
2.3 Security and the Privacy Act
This section provides an overview of the system’s security controls and the need for security and
protection of sensitive data.
2.4 System Requirements Cross-Reference
This section contains an exhibit that cross-references the detailed system requirements with the
preliminary design document, final design document, and test plans. This document, also called a
December 2002 133

Appendices
traceability matrix in other documents, assists maintenance personnel by tracing how the user
requirements developed in the FRD are met in other products of the life cycle. Because this information is
provided in the Detailed Design Document, it may be appropriate to repeat or enhance that information in
this section.
3. Support Environment
This section describes the operating and support environment for the system and program(s). Include a
discussion of the equipment, support software, database characteristics, and personnel requirements for
supporting maintenance of the system and its programs.
3.1 Equipment Environment
This section describes the equipment support environment, including the development, maintenance, and
target host computer environments. Describe telecommunications and facility requirements, if any.
3.1.1 Computer Hardware
This section discusses the computer configuration on which the software is hosted and its general
characteristics. The section should also identify the specific computer equipment required to support
software maintenance if that equipment differs from the host computer. For example, if software
development and maintenance are performed on a platform that differs from the target host environment,
describe both environments. Describe any miscellaneous computer equipment required in this section,
such as hardware probe boards that perform hardware-based monitoring and debugging of software.
3.1.2 Facilities
This section describes the special facility requirements, if any, for system and program maintenance and
includes any telecommunications facilities required to test the software.
3.2 Support Software
This section lists all support software such as operating systems, transaction processing systems, and
database management systems (DBMSs) as well as software used for the maintenance and testing of the
system. Include the appropriate version or release numbers, along with their documentation references,
with the support software lists.
3.3 Database Characteristics
This section contains an overview of the nature and content of each database used by the system.
Reference other documents for a detailed description, including the preliminary design and final design
documents as appropriate.
3.4 Personnel
This section describes the special skills required for the maintenance personnel. These skills may include
knowledge of specific versions of operating systems, transaction processing systems, high-level languages,
screen and display generators, DBMSs, testing tools, and computer-aided system engineering tools.
4. System Maintenance Procedures
This section contains information on the procedures necessary for programmers to maintain the software.
If the conventions follow standard programming practices and a standards document, that document may
be referenced, if it is available to the maintenance team.
4.1 Conventions
4.2 Verification Procedures
This section includes requirements and procedures necessary to check the performance of the system
following modification or maintenance of the system’s software components. Address the verification of
the system-wide correctness and performance. Present, in detail, system-wide testing procedures.
Reference the original development test plan if the testing replicates development testing. Describe the
types and source(s) of test data in detail.
4.3 Error Conditions
This section describes all system-wide error conditions that may be encountered within the system,
including an explanation of the source(s) of each error and recommended methods to correct each error.
4.4 Maintenance Software
This section references any special maintenance software and its supporting documentation used to
December 2002 134

Appendices
maintain the system.

4.5 Maintenance Procedures
This section describes systematic, system-wide maintenance procedures, such as procedures for setting up
and sequencing inputs for testing. In addition, present standards for documenting modifications to the
system.
5. Software Unit Maintenance Procedures
For each software unit within the system, provide the information requested. If the information is
identical for each of the software units, it is not necessary to repeat it for each software unit.
Exhibit 33: Sample Maintenance Manual Outline
Operations Manual (OM)

The OM provides computer control personnel and computer operators with a detailed operational
description of the information system and its associated environments. A sample outline for an
OM is shown in Exhibit 34.
Sample Operations Manual Outline
Cover Page
Table of Contents
1. General
1.1 Introduction and Purpose
Describe the introduction and purpose of the Operations Manual, the name of the system to which it
applies, and the type of computer operation.
List, as appropriate, the User Manual, Maintenance Manual and other pertinent documentation.
1.3 Glossary
List any definitions or terms unique to this document or computer operation and subject to interpretation
by the user of this document.
2. System Overview
Provide a brief description of the system, including its purpose and uses.
Describe the operation of the system by the use of a chart depicting operations and interrelationships.
2.3 Software Inventory
List the software units, to include name, identification, and security considerations. Identify software
necessary to resume operation of the system in case of emergency.
2.4 Information Inventory
Provide information about data flies and databases that are produced or referenced by the system.
2.4.1 Resource Inventory
List all permanent files and databases that are referenced, created, or updated by the system.
2.4.2 Report Inventory
List all reports produced by the system. Include report name and the software that generates it.
2.5 Processing Overview
Provide information that is applicable to the processing of the system. Include system restrictions,
waivers of operational standards, and interfaces with other systems.
2.6 Communications Overview
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Appendices
Describe the communications functions and process of the system.

2.7 Security
Describe the security considerations associated with the system.
2.8 Privacy Act Warning
Include a Privacy Act warning if the Privacy Act covers the system.
3. Description of Runs
3.1 Run Inventory
List the runs showing the software components, the job control batch file names, run jobs, and purpose of
each run if any portion of the system is run in batch mode. For online transaction-based processing,
provide an inventory of all software components that must be loaded for the software system to be
operational.
3.2 Run Sequence
Provide a schedule of acceptable phasing of the software system into a logical series of operations. If the
system is a batch system, provide the execution schedule, which shows, at a minimum, the following: job
dependencies; day of week/ month/date for execution; time of day or night (if significant); and expected
run time in computer units.
3.3 Diagnostic Procedures
Describe the diagnostic or error-detection features of the system, the purpose of the diagnostic features
and the setup and execution procedures for any software diagnostic procedures.
3.4 Error Messages
List all error codes and messages with operator responses, as appropriate.
3.5 Run Descriptions
Provide detailed information needed to execute system runs. For each run, include the information
discussed in the subsequent sections.
3.5.1 Control Inputs
Describe all operator job control inputs; for example, starting the run, selecting run execution options,
activating an online or transaction-based system, and running the system through remote devices, if
appropriate.
3.5.2 Primary User Contact
Identify the user contacts (and alternate if appropriate) for the system, including the person’s name,
organization, address, and telephone number.
3.5.3 Data Inputs
Describe the following if data input is required at production time: who is responsible for the source data;
format of the data; data validation requirements; and disposition of input source and created data.
3.5.4 Output Reports
Identify the report names, distribution requirements, and any identifying numbers expected to be output
from the run. Describe reports to be produced from the system run by other than standard means.
3.5.5 Restart/Recovery Procedures
Provide instructions by which the operator can initiate restart or recovery procedures for the run.
3.5.6 Backup Procedures
Provide instructions by which the operator can initiate backup procedures. Cross reference applicable
instructions with procedures in the Contingency Plan.
3.5.7 Problem Reporting/Escalation Procedure
Provide instructions for reporting problems to a point of contact. Include the person’s name and telephone
numbers (that is, office, home, pager, etc.).
Exhibit 34: Sample Operations Manual Outline
December 2002 136

Appendices
APPENDIX VIII – Strategic Planning Discussion

Information Technology Systems are required to support DOL’s strategic goals. Strategic
planning is not part of the SDLCM, but it influences what information systems projects are to be
initiated and will continue to receive funding. A description of the strategic planning process is
outside the scope of the SDLCM; however, there are several important activities that affect a
project’s life cycle. They are described below.
Strategic Management Process
DOL has defined the strategic management process in the "Information Technology
Architecture, Phase I: Mission Critical Baseline Characterization and Opportunity Assessment,
March 16, 2000." The aim of the strategic management process is to identify potential
improvements to DOL information systems and to gain commitment of the required resources to
change these systems. This strategic management process ensures that effective plans are
deployed and that the "return on investment" is an essential measure of performance. It enables
each individual application systems project to develop detailed plans that support the overall
DOL effort, while solving project-specific problems.
Business Process Reengineering
Business process reengineering (BPR) is performed to change the way an organization conducts
its business. BPR is the redesign of the organization, culture, and its business processes to
achieve significant improvements in costs, time, service, and quality. It complements and
augments the strategic management process, and may result in the initiation of an application
systems project(s). BPR is performed before initiation of an application systems project.
Performance Measurement
Performance measurement is an essential element in developing effective systems through a

strategic management process. The mission, goals, and objectives of DOL are identified in its
strategic plan. Strategies are developed to identify how DOL can achieve the goals. For each
goal, DOL establishes a set of performance measures. These measures of performance enable
DOL to assess how effective each of its projects is in improving DOL operations. They also
address compliance with OMB Circular A-94, which states the following guidelines:
• Plan for periodic results-oriented evaluations of program effectiveness using the quantified
measures developed in the economic analysis.
• Place a high priority on information systems projects whose benefits accrue to the public or
to other levels of Government
• Understand that funding approval request of most information system projects is based on
a reasonable tradeoff between using the funds for the information system and using the
funds for other program objectives.
December 2002 137


Attachment L, Page 1 of 4
EFAST2 RFP
Attachment L
Reserved

ATTACHMENT L. RESERVED

Attachment M, Page 1 of 12
EFAST2 RFP
Attachment M
Definition of Terms, Acronyms,
and Abbreviations

M.1 DEFINITION OF TERMS, ACRONYMS, AND ABBREVIATIONS
3DES Triple Data Encryption Standard
[Triple Data Encryption Algorithm (TDEA)] may be used by Federal

organizations to protect sensitive unclassified data. This recommendation
precisely defines the mathematical steps required to cryptographically
protect data using TDEA and to subsequently process such protected data.1
ADP Automated Data Processing
Data processing by a computer
AES Advanced Encryption Standard
The Advanced Encryption Standard (AES) specifies a FIPS-approved

cryptographic algorithm that can be used to protect electronic data. The AES
algorithm is a symmetric block cipher that can encrypt (encipher) and decrypt
(decipher) information. Encryption converts data to an unintelligible form
called ciphertext; decrypting the ciphertext converts the data back into its
original form, called plaintext.2
AO Accountant’s Opinion
AR Accountant’s Report
ASCII American Standard Character code for Information Interchange

A standard for assigning numerical values to the set of letters in the Roman
alphabet and typographic characters.
BOY Beginning Of Year
CISSP Computer Information Systems Security Professional Certification
CLIN Contract Line Item Number

Individual items or components of a multiple item contact can be identified
with a Contract Line Item Number.
COTR Contracting Officer's Technical Representative
A representative normally from the requesting department who assists the

Procurement Officer in administering the contract.
COTS Commercial-off-the-Shelf Software
Turn-key system, or (esp. military) one that bids don’t require funds for
development of. Possibly something you could find already available in a
store.
CPAF Cost Plus Award Fee
In this type of contract the Government agrees to reimburse the client for
actual costs incurred in performance of a project, providing that they fit
defined categories, and will also pay a dollar amount of fee that is partly
fixed and partly variable based on performance.
CUSIP Committee on Uniform Securities Identification Procedures
CUSIP stands for Committee on Uniform Securities Identification

Procedures. A CUSIP number identifies most securities, including: stocks of
all registered U.S. and Canadian companies, and U.S. government and
municipal bonds. The CUSIP system-owned by the American Bankers
Association and operated by Standard & Poor’s-facilitates the clearing and
settlement process of securities.3
CWBS Contract Work Breakdown Structure
The Contract Work Breakdown Structure (CWBS) displays and defines the
product to be developed or produced by hardware, software, support, and/or
service element, and relates the work scope elements to each other and to the
end product(s). The framework of the CWBS defines all contractual
authorized work. A CWBS is developed during the proposal.
DDS Data Dissemination Service
DEFECT Defect shall be defined as a critical nonconformance that is likely to prevent

performance of a vial agency mission under EFAST2.
DEFICIENCY Deficiency shall be defined as a major or minor nonconformance that reduce
the usability of EFAST2 supplies or services for their intended purpose.
DER Data Elements Requirements Document
DFE Direct Filing Entity
[A master trust investment account, common/collective trust, pooled
separated account, 103-12 investment entity, or group insurance
arrangement] for which a Form 5500 has been filed in accordance with the
instructions is known as a Direct Filing Entity or DFE.4
DLN Document Locator Number

DOL Department of Labor
The Department of Labor administers a variety of federal labor laws
including those that guarantee workers’ rights to safe and healthful working
conditions; a minimum hourly wage and overtime pay; freedom from
employment discrimination; unemployment insurance; and other income
support.5
EBCDIC Extended Binary Coded Decimal Interchange Code
EBCDIC is an extension to 8 bits of BCDIC (Binary Coded Decimal
Interchange Code), an earlier 6-bit character set used on IBM computers.
EBCDIC was used on the successful System/360, announced on 1964-04-07,
and survived for many years despite the almost universal adoption of ASCII
elsewhere.
EBSA Employee Benefits Security Administration
The Employee Benefits Security Administration is responsible for
administering and enforcing the fiduciary, reporting and disclosure
provisions of Title I of the Employee Retirement Income Security Act of 1974
(ERISA).6
ECU Entity Control Unit
EFAST2 ERISA Filing Acceptance System 2
EFAST2 is a system designed to simplify and expedite the receipt and
processing of the Form 5500 series.
EIF Entity Index File
EIN Employer Identification Number
A unique number assigned by the Internal Revenue Service to every employer
in the United States for the purposes of identification. Similar in purpose to
the Social Security Number assigned to individuals.7
EMF EFAST Main File
EOY End Of Year
EPMF Employee Plans Master File
EPMF is comprised of Form 5500 series returns, associated schedules and
attachments.
ERISA Employee Retirement Income Security Act of 1974
Federal law that regulates private retirement plans and specifies certain
criteria that public plans must meet in order not to be subject to the bulk of
ERISA’s provisions. ERISA requires plan administrators to have a fiduciary
responsibility and operate under the prudent expert standard.
E-SIGN The Electronic Signatures and Global National Commerce Act
E-SIGN promotes the use of electronic contract formation, signatures, and
recordkeeping in private commerce by establishing legal equivalence
between: contracts written on paper and contracts in electronic form; pen-
and-ink signatures and electronic signatures; and other legally-required
written documents (termed “records”) and the same information in electronic
form.8
ESOP Employee Stock Ownership Plan

An employee stock ownership plan (ESOP) is a retirement plan in which the
company contributes its stock to the plan for the benefit of the company’s
employees.9
FCT Functional Capability Test

FIPS Federal Information Processing Standards
The Secretary of Commerce approves standards and guidelines that are
developed by the National Institute of Standards and Technology (NIST) for
Federal computer systems. These standards and guidelines are issued by
NIST as Federal Information Processing Standards (FIPS) for use
government-wide.10
FISMA Federal Information Security Management Act

The Federal Information Security Management Act of 2002 requires each
agency to inventory its major computer systems, to identify and provide
appropriate security protections, and to develop, document, and implement
an agency-wide information security program.
FOIA Freedom of Information Act

[Federal agencies are] required under the Freedom of Information Act
(FOIA) to disclose records requested in writing by any person. However,
agencies may withhold information pursuant to nine exemptions and three
exclusions contained in the statute. FOIA applies only to federal agencies and
does not create a right of access to records held by Congress, the courts, or
by state or local government agencies.11
FTI Federal Tax Information
FYM Fiscal Year Month
GAO General Accounting Office
Under recently passed legislation, we have changed our name from the
General Accounting Office to the Government Accountability Office. The
Government Accountability Office (GAO) is an agency that works for
Congress and the American people. Congress asks GAO to study the
programs and expenditures of the federal government. GAO, commonly
called the investigative arm of Congress or the congressional watchdog, is
independent and nonpartisan. It studies how the federal government spends
taxpayer dollars. GAO advises Congress and the heads of executive agencies
(such as Environmental Protection Agency, EPA, Department of Defense,
DOD, and Health and Human Services, HHS) about ways to make
government more effective and responsive. GAO evaluates federal programs,
audits federal expenditures, and issues legal opinions. When GAO reports its
findings to Congress, it recommends actions. Its work leads to laws and acts
that improve government operations, and save billions of dollars.12
GIA Group Insurance Arrangement
GIAC Global Information Assurance Certification
The SANS Institute founded GIAC (Global Information Assurance
Certification) in 1999 in response to the need to validate the skills of security
professionals. The purpose of GIAC is to provide assurance that a certified
individual holds the appropriate level of knowledge and skill necessary for a
practitioner in key areas of information security. In 2002 SANS’ Security
Essentials was certified as 100% compliant with NSTISSI’s 4013 training
standards.13
GPEA Government Paperwork Elimination Act
GPEA requires federal agencies, by October 21, 2003, to allow individuals or
entities that deal with the agencies the option to submit information or
transact with the agency electronically, when practicable, and to maintain
records electronically, when practicable. The Act specifically states that
electronic records and their related electronic signatures are not to be denied
legal effect, validity, or enforceability merely because they are in electronic
form, and encourages federal Government use of a range of electronic
signature alternatives.14
GUI Graphical User Interface
A graphical way to represent the operating system, such as Windows 95 or
X11.
IOC Initial Operating Capacity
IQCU Independent Quality Control Unit
Provides various quality-related services.
IRC Internal Revenue Code
The various statutes and regulations making up federal tax law.
IRD Interface Requirements Document
IRM Internal Revenue Manual (Internal Revenue Service)
IRS Internal Revenue Service
The IRS is a bureau of the Department of the Treasury and one of the world’s
most efficient tax administrators. [The mission of the IRS is to] provide
America’s taxpayers top quality service by helping them understand and meet
their tax responsibilities and by applying the tax law with integrity and
fairness to all.15
ISO Information Security Officer
KDO Key District Office (Internal Revenue Service)
MBI Minimum Background Investigation
Conducted for Moderate Public Trust or Noncritical sensitive positions.
Coverage (by inquiry only except for PRSI) includes: PRSI Personal, Subject
Interview, Employment 5 years, Education 5 years and highest degree,
Residence 3 years, References As Listed on Case Papers, Law Enforcement 5
years, Credit 7 years, NACs. See also: Personal Identity Verification (PIV).
MCC Martinsburg Computer Center (Internal Revenue Service)

MCC is responsible for the performance of master file (EPMF) operations of

the tax administration system.
NIST National Institute of Standards and Technology

NIST’s mission is to promote U.S. innovation and industrial competitiveness
by advancing measurement science, standards, and technology in ways that
enhance economic security and improve our quality of life.16
OMB Office of Management and Budget
OMB’s predominant mission is to assist the President in overseeing the
preparation of the federal budget and to supervise its administration in
Executive Branch agencies.17
PBGC Pension Benefit Guaranty Corporation
PBGC is a federal corporation created by the Employee Retirement Income
Security Act of 1974. It currently protects the pensions of 44.1 million
American workers and retirees in 30,330 private single-employer and
multiemployer defined benefit pension plans. PBGC receives no funds from
general tax revenues. Operations are financed by insurance premiums set by
Congress and paid by sponsors of defined benefit plans, investment income,
assets from pension plans trusteed by PBGC, and recoveries from the
companies formerly responsible for the plans.18
PIN Personal Identification Number
A number entered into computer and/or telephone systems to authenticate the
user.
P.L. Public Law
A public bill or joint resolution that has passed both chambers and been
enacted into law. Public laws have general applicability nationwide.
PN Plan Number
A unique 3-digit number used to identify the type of plan.19
POA Power of Attorney
A legal document that authorizes another person to act on one’s behalf. A
power of attorney can grant complete authority or can be limited to certain
acts and/or certain periods of time.
PWBA Pension and Welfare Benefits Administration (previous name for EBSA)
PY Plan Year (filing year)
The calendar, policy or fiscal year on which the records of a plan are kept.
QC Quality Control
A system by which a desired standard of quality in a product or process is

maintained. Quality control usually requires feeding back information about
measured defects to further improvements of the process.
RTM Requirements Traceability Matrix
This is used to verify that all stated and derived requirements are allocated to
system components and other deliverables (forward trace). The matrix is
also used to determine the source of requirements (backward trace).
Requirements traceability includes tracing to things that satisfy the
requirements such as capabilities, design elements, manual operations, tests,
etc.
SBU Sensitive but Unclassified
The term ’sensitive information’ means any information, the loss, misuse, or
unauthorized access to or modification of which could adversely affect the
national interest or the conduct of federal programs, or the privacy to which
individuals are entitled under section 552a of title 5, United States Code (the
Privacy Act), but which has not been specifically authorized under criteria
established by an Executive order or an Act of Congress to be kept secret in
the interest of national defense or foreign policy.20
SDLCM Department of Labor’s System Development Lifecycle Methodology
The purpose is to ensure automated systems are planned, implemented,
modified, and maintained in a manner that meets the program and business
needs of the Department with a high degree of reliability, effectiveness,
security, and cost efficiency.
SEI Software Engineering Institute
The SEI advances software engineering and related disciplines to ensure the
development and operation of systems with predictable and improved cost,
schedule, and quality. A federally funded agency with a core purpose of
helping others to make measured improvements in their software engineering
capabilities.21
SEI-CMMI Software Engineering Institute-Capability Maturity Model Integration
A model for judging the maturity of the software processes of an organization
and for identifying the key practices that are required to increase the maturity
of these processes.22
SSA Social Security Administration
[A federal agency changed] to advance the economic security of the nation’s
people through compassionate and vigilant leadership in shaping and
managing America’s Social Security programs.23
SSL Secure Socket Layer
A protocol that provides encrypted communications on the Internet. It is used
by the HTTPS access method and was designed by Netscape.
SSN Social Security Number

[An individual’s Social Security Number] helps [the Social Security
Administration (SSA)] to maintain an accurate record of [the individual’s]
wages or self-employment earnings that are covered under the Social
Security Act, and to monitor [the individual’s] record once [the individual
starts] getting Social Security benefits.24
TC Transaction Code
A three- or four-digit code appearing on the account statement to point to the
office which made the transaction. This code is not part of the account code,
but rather is assigned to the subsystem generating the transaction.
TCB Trusted Computer Base
The Trusted Computing Base refers to the part of the security classification
that increases the administration and security of a system and comprises a
database, the kernel and system utilities.
TE/GE IRS Office of Tax Exempt and Government Entities (TE/GE)
The IRS uses Form 5500 data to administer Title II of ERISA, which involves
monitoring financial and actuarial data to detect plan over-funding and
compliance with participation requirements, and ensuring that plans are not
designed to discriminate against types or classes of employees.
U.S.C. United States Code
Contains a consolidation and codification of all general and permanent laws
of the United States.
1 SP 800-67, Recommendation for the Triple Data Encryption Algorithm (TDEA) Block
Cipher, Computer Security Division, Information Technology Laboratory, National Institute
of Standards and Technology, May 2004. <http://csrc.nist.gov/publications/nistpubs/800-
67/SP800-67.pdf>.
2 FIPS 197, Advanced Encryption Standard (AES), Information Technology Laboratory,

National Institute of Standards and Technology, November 26, 2001.
<http://csrc.nist.gov/publications/fips/fips197/fips-197.pdf>.
3 CUSIP Number, U.S. Securities and Exchange Commission, January 31, 2006.
<http://www.sec.gov/answers/cusip.htm>.
4 Troubleshooter’s Guide to Filing the ERISA Annual Report (Form 5500), U.S. Department of
Labor, July 2002. <http://www.dol.gov/ebsa/pdf/troubleshootersguide.pdf>.
5 About the U.S. Department of Labor, U.S. Department of Labor.

<http://www.dol.gov/dol/aboutdol/>.
6 About the Employee Benefits Security Administration, U.S. Department of Labor.

<http://www.dol.gov/ebsa/aboutebsa/main.html>.
<http://www.mn.afrl.af.mil/public/dids/81467.html>
7 Employer ID Numbers (EINs), Internal Revenue Service, U.S. Department of the Treasury.
<http://www.irs.gov/businesses/small/article/0,,id=98350,00.html>.
<http://www.nnh.com/ev/wbs2.html>
8 Guidance on Implementing the Electronic Signatures In Global and National Commerce Act
(E-SIGN), Office of Management and Budget.
<http://www.whitehouse.gov/OMB/memoranda/esign-guidance.pdf>.
9 Employee Stock Ownership Plans (ESOPs), U.S. Securities and Exchange Commission,
March 19, 2003. <http://www.sec.gov/answers/esops.htm>.
10 Federal Information Processing Standards Publications (FIPS PUBS) General Information,

Information Technology Laboratory, National Institute of Standards and Technology,
February 10, 2005. <http://csrc.nist.gov/publications/drafts/FIPS-PUB-199-ipd.pdf>.
11 Freedom of Information Act, U.S. Department of Labor.

<http://www.dol.gov/dol/foia/main.htm>.
12 What is GAO, Government Accountability Office. <http://www.gao.gov/about/what.html>.
13 GIAC Program Overview, The SANS Institute, 2005. <http://www.giac.org/overview/>.
14 Implementation of the Government Paperwork Elimination Act, Office of Management and

Budget. <http://www.whitehouse.gov/omb/fedreg/gpea2.html>.
15 The Agency, its Mission and Statutory Authority, Internal Revenue Service, United States
Department of the Treasury. <http://www.irs.gov/irs/article/0,,id=98141,00.html>.
16 General Information, National Institute of Standards and Technology, January 31, 2006.
<http://www.nist.gov/public_affairs/general2.htm>.
17 OMB’s Mission, Office of Management and Budget.

<http://www.whitehouse.gov/OMB/organization/role.html>.
18 About PBGC, Pension Benefit Guaranty Corporation. <http://www.pbgc.gov/>.
19 EMS User’s Guide
20 United States Congress, “Text of the Computer Security Act of 1987”
21 About the SEI, Carnegie Mellon Software Engineering Institute, February 28, 2006.
<http://www.sei.cmu.edu/about/about.html>.
22 Capability Maturity Model for Software (SW-CMM), Carnegie Mellon Software Engineering
Institute, January 5, 2006. <http://www.sei.cmu.edu/cmm/>.
23 Information about the Social Security Administration, Social Security Administration,

February 14, 2006. <http://www.ssa.gov/aboutus/>.
24 A Glossary of Social Security Terms, Social Security Administration, February 24, 2006.
<http://www.ssa.gov/glossary.htm - S>.

Attachment N, Page 1 of 14
EFAST2 RFP
Attachment N
Government and Industry Standards

N.1 Government and Industry Standards, Government Standards
The Contractor shall comply with all applicable Government standards, codes, circulars, laws,
directives, statutory requirements, and regulations as cited by the contract and referenced by
Attachment N. The Contractor is further responsible for following the standards, codes,
circulars, laws, directives, statutory requirements, and regulations referenced within the cited
documents. From time to time Government standards will change and new related standards will
be introduced. The Contractor shall ensure that EFAST2 complies with the most current version
of Government standards cited herein as well as changes to those standards and new related
standards.
N.1.1 Government Standards (C.24)
Clinger-Cohen Act of 1996 (formerly called Information Technology Management Reform Act -
ITMRA)
18 USC 1030, Fraud and Related Activity in Connection with Computers
18 USC 641, Public Money, Property or Records, Section 641 prescribes criminal penalties for
misuse of any record, voucher, money, or item of value belonging to the United States or any
department or agency of the Government.
18 USC 3571, Sentence of Fine, Section 3571 lists criminal penalty fines.
26 USC 6103, Confidentiality and Disclosure of Returns and Return Information
42 USC 408, Confidentiality of SSNs
44 USC 3101, Records management by federal agencies

36 CFR Part 1228 - Disposition of Federal Records, Subpart L - Transfer of Records to the
National Archives of the United States.
N.1.9 Government Standards (C.3, C.22)
PL 93-579 (5 USC 552a), the Privacy Act of 1974, as amended
PL 105-35, Taxpayer Browsing Protection Act of 1997, as amended
N.1.11 Government Standards (C.10.1)
PL 105-220, Sec. 508 Electronic and Information Technology, Workforce Investment Act of
1998
PL 107-347, E-Government Act of 2002,
Reserved
FIPS Publication 181, Automated Password Generator -- http://www.itl.nist.gov/fipspubs/
FIPS Publication 190, Guideline for the Use of Advanced Authentication Technology
Alternatives -- http://www.itl.nist.gov/fipspubs/
OMB Circular A-130, Revised (Transmittal Memorandum No. 4), Management of Federal
Information Resources, November 30, 2000 -- www.whitehouse.gov/omb/circulars
OMB Policies for Federal Public Websites, December 17, 2004 --

http://www.firstgov.gov/webcontent/policies_and_implementation.shtml
NIST SP 800-44, Guidelines on Securing Public Web Servers --

http://csrc.nist.gov/publications/nistpubs/index.html
NIST SP 800-53, Minimum Security Controls for Federal Information Systems –

NIST SP 800-18, Guide for Developing Security Plans for Information Technology Systems --
NIST SP 800-30, Risk Management Guide for Information Technology Systems --

NIST SP 500-165, Software Verification and Validation: Its Role in Computer Assurance and its
Relationship with Software Project Management Standards, September 1989 --
NIST SP 500-223, A Framework for the Development and Assurance of High Integrity Software
(1994) (C.23.6) -- http://csrc.nist.gov/publications/nistpubs/index.html
N.1.24 Government Standards (C.22 and C.25)
U.S. Department of Labor Software Development Life Cycle Management Manual, Version 2.1,
December 2002 – See: EFAST2 RFP Attachment K
U.S. Department of Labor Technical Security Configuration Standards
U.S. Department of Labor Computer Security Handbook

IRS Pub 1075, Safeguards for Protecting Federal Tax Returns and Return Information --
http://www.irs.gov/pub/irs-pdf/p1075.pdf
Reserved
Military MIL-HDBK-881A, Earned Value Management Program --

http://www.acq.osd.mil/pm/currentpolicy/wbs/MIL_HDBK-
881A/MILHDBK881A/WebHelp3/MIL-HDBK-881A FOR PUBLICATION FINAL
09AUG05.pdf
Military DI-MGMT-81334A, Contract Work Breakdown Structure (CWBS) Data Item

Description -- http://dcarc.pae.osd.mil/dids/DI-MGMT-81334A.pdf
N.1.31 Government Standards
Reserved
Military DI-MGMT-81468, Contract Funds Status Report (CFSR) Data Item Description --
http://www.acq.osd.mil/pm/currentpolicy/cpr_cfsr/cfsr_fnl.html
U.S. Department of Defense Integrated Master Plan and Integrated Master Schedule Preparation
and Use Guide, Version 0.9, October 21, 2005 --
http://www.acq.osd.mil/ds/se/as/publications/IMP-IMS Guide v0.9.pdf
Military DI-MGMT-81650, Integrated Master Schedule (IMS) Data Item Description --
http://www.acq.osd.mil/pm/currentpolicy/cpr_cfsr/IMS Final 3-30-05.pdf

Military DI-MGMT-81466A, Contract Performance Report (CPR) Data Item Description --

http://www.acq.osd.mil/pm/currentpolicy/cpr_cfsr/CPR Final 3-30-05.pdf
N.1.35.1 Government Standards
FIPS Publication 199, Standards for Security Categorization of Federal Information and
Information Systems -- http://www.itl.nist.gov/fipspubs/
NIST SP 800-26, Self-Assessment Guide for Information Technology Systems –

NIST SP 800-37, Guide for the Security Certification and Accreditation of Federal Information
Systems – http://csrc.nist.gov/publications/nistpubs/index.html
NIST SP 800-53A, Guide for Assessing the Security Controls in Federal Information Systems –
NIST SP 800-60, Guide for Mapping Types of Information and Information Systems to Security
Categories – http://csrc.nist.gov/publications/nistpubs/index.html
NIST SP 800-47, Security Guide for Interconnecting Information Technology Systems –

Draft NIST SP 800-84, Guide to Single-Organization IT Exercises –

NIST SP 800-64, Security Considerations in the Information System Development Life Cycle –
NIST SP 800-92, Guide to Computer Security Log Management –

NIST SP 800-34, Contingency Planning Guide for Information Technology –

NIST SP 800-59, Guideline for Identifying an Information System as a National Security System
– http://csrc.nist.gov/publications/nistpubs/index.html
NIST SP 800-36, Guide to Selecting Information Technology Security Products –

NIST SP 800-35, Guide to Information Technology Security Services –

NIST SP 800-86, Guide to Computer and Network Data Analysis: Applying Forensic
Techniques to Incident Response – http://csrc.nist.gov/publications/nistpubs/index.html
NIST SP 800-83, Guide to Malware Incident Prevention and Handling –

NIST SP 800-88, Guidelines for Media Sanitization –

NIST SP 800-50, Building an Information Technology Security Awareness and Training

Program – http://csrc.nist.gov/publications/nistpubs/index.html
U.S. Department of Labor Technical Security Standards Manual
U.S. Department of Labor Manual Series
Web Content Federal Laws and Regulations –

http://www.firstgov.gov/webcontent/reqs_bestpractices/laws_regs.shtml
U.S. Department of Labor Policy: DOL Web Community Standards for Design, Navigation &
Cross-Functionality
U.S. Department of Labor Policy: Electronic Correspondence
NIST SP 800-88, Guidelines for Media Sanitization –

U.S. Department of Labor Policy: U.S. Department of Labor External Linking Policy
U.S. Department of Labor Policy: Technical Standards
Agency Web Review and Clearance Process Guidelines
Agency Web Review and Clearance Processes: Memorandum for Agency Heads
DOL Guidance for Designing Accessible Web Pages
U.S. Department of Labor Policy: Domain Name Service Request Principles
Editorial Style Guide for the DOL Home Page
N.1.65 Government Standards (C.22.2.1)
NIST SP 800-27, Engineering Principles for Information Technology Security (A Baseline for
Achieving Security)– http://csrc.nist.gov/publications/nistpubs/index.html
NIST SP 800-31, Intrusion Detection Systems –

N.1.67 Government Standards (C.15.3.4.1)
NIST SP 800-77, Guide to IPsec VPNs– http://csrc.nist.gov/publications/nistpubs/index.html
Department of the Treasury Security Manual, TDP 71-10
OMB Memorandum 05-02, Transition Planning for Internet Protocol Version 6 (IPv6), August 2,
2005 -- http://www.whitehouse.gov/omb/memoranda/fy2005/m05-22.pdf
OMB Memorandum 02-01, Guidance for Preparing and Submitting Security Plans of Action and
Milestones, October 17, 2001 -- http://www.whitehouse.gov/omb/memoranda/m02-01.html

OMB Memorandum 03-19, Reporting Instructions for the Federal Information Security
Management Act and Updated Guidance on Quarterly IT Security Reporting, August 6, 2003 --
http://www.whitehouse.gov/omb/memoranda/m03-19.pdf
OMB Memorandum 03-22, OMB Guidance for Implementing the Privacy Provisions of the E-
Government Act of 2002, September 26, 2003 --
http://www.whitehouse.gov/omb/memoranda/m03-22.html
OMB Memorandum 04-04, E-Authentication Guidance for Federal Agencies, December 16,
2003 -- http://www.whitehouse.gov/OMB/memoranda/fy04/m04-04.pdf
N.2 Government and Industry Standards, Industry Standards
The Contractor shall comply with all applicable Industry standards cited by the contract and
referenced by Attachment N. The Contractor is further responsible for following the standards
referenced within the cited documents. From time to time Industry standards will change and
new related standards will be introduced. The Contractor shall ensure that EFAST2 complies
with the most current version of Industry standards cited herein as well as changes to those
standards and new related standards.
N.2.1 Industry Standards (C.24)
EIA-748-A, Earned Value Management Systems, January 2002. Available from American
National Standards Institute (ANSI).
IEEE/EIA 12207.2-1997, Institute of Electrical and Electronics Engineers, Inc. Available from
the Institute of Electrical and Electronics Engineers, Inc. (IEEE).
Industry Implementation of International Standard (ISO/IEC 12207) Standard for Information

Technology — Software life cycle processes — Implementation considerations, April 1998
SEI CMMI, Software Engineering Institute Capability Maturity Model Integration

ISO/IEC 15504, Software Process Assessment
N.2.6 Industry Standards (C.10.3)
Extensible Markup Language (XML) 1.0 (Second Edition), http://www.w3.org/TR/2000/REC-

xml-20001006, 6 October 2000
XML Schema Part 1: Structures, http://www.w3.org/TR/2001/REC-xmlschema-1-20010502/ , 2

May 2001
XML Schema Part 2: Datatypes, http://www.w3.org/TR/2001/REC-xmlschema-2-20010502/ , 2

May 2001
IETF RFC 2616, Hypertext Transfer Protocol – HTTP 1.1,

http://www.w3.org/Protocols/rfc2616/rfc2616.html , June 1999
Simple Object Access Protocol (SOAP) 1.1, http://www.w3.org/TR/2000/NOTE-SOAP-

20000508/ , W3C Note 08 May 2000
SOAP Version 1.2, http://www.w3.org/TR/soap12-part1/ , 24 Jun 2003
Describing Media Content of Binary Data in XML, http://www.w3.org/TR/xml-media-types/ , 4

May 2005
XML-binary Optimized Packaging, http://www.w3.org/TR/2005/REC-xop10-20050125/ , 25 Jan

2005

SOAP Message Transmission Optimization Mechanism, http://www.w3.org/TR/2005/REC-

soap12-mtom-20050125/ , 25 Jan 2005
Web Services Description Language (WSDL) 1.1, http://www.w3.org/TR/2001/NOTE-wsdl-

20010315 , 15 Mar 2001
Web Services Description Language (WSDL) Version 2.0 Part 0: Primer,

http://www.w3.org/TR/2005/WD-wsdl20-primer-20050510/ , W3C Working Draft 10 May 2005
Web Services Description Language (WSDL) Version 2.0 Part 1: Core Language,
http://www.w3.org/TR/2005/WD-wsdl20-20050510/ , W3C Working Draft 10 May 2005
Web Services Description Language (WSDL) Version 2.0 Part 2: Adjuncts,

http://www.w3.org/TR/2005/WD-wsdl20-adjuncts-20050510/ , W3C Working Draft 10 May
2005
Web Services Description Language (WSDL) Version 2.0 SOAP 1.1 Binding,
http://www.w3.org/TR/2005/WD-wsdl20-soap11-binding-20050510/ , W3C Working Draft 10
May 2005
Web Services Addressing 1.0 – Core, http://www.w3.org/TR/2005/WD-ws-addr-core-

20050331/, W3C Working Draft 31 Mar 2005
Web Services Addressing 1.0 - SOAP Binding, http://www.w3.org/TR/2005/WD-ws-addr-soap-

20050331/, W3C Working Draft 31 Mar 2005
Web Services Addressing 1.0 - WSDL Binding, http://www.w3.org/TR/2005/WD-ws-addr-wsdl-

20050413/, W3C Working Draft 13 April 2005
ANSI/ASQ Z1.4-2003: Sampling Procedures and Tables for Inspection by Attributes. Available
from the American Society for Quality.
ANSI/ASQ Z1.9-2003: Sampling Procedures and Tables for Inspection by Variables for Percent
Nonconforming. Available from the American Society for Quality.
N.2.25 Industry Standards (C.10.4.4)
XML Path Language (XPath) Version 1.0, http://www.w3.org/TR/xpath, W3C Recommendation

16 November 1999
Attachment O, Page 1 of 6
EFAST2 RFP
Attachment O
Potential Value-Added Enhancements

Attachment O contains a series of value-added EFAST2 potential enhancements that are not
required by the Government at this time but may be added to the subject to the Government’s
emerging needs and funding availability. Accordingly, the items included in this attachment are
PRESENTED FOR INFORMATION PURPOSES ONLY AND DO NOT CONSTITUTE
FORMAL REQUIREMENTS to which the Contractor is contractually obligated to perform.
These items are presented in the interests of disclosing the Government’s possible enhancement
plans for EFAST2, as these may potentially have an impact on the architecture and flexibility of
the Contactor’s proposed solution. The Government may develop additional enhancement plans
that are not covered in Attachment O to incorporate additional legislative changes or federal
regulations relevant to ERISA and Form 5500 processing as they become available.
O.1 Entity
Filers often submit incorrect EIN, PN, plan names, employer names, address, and tax period
information on the Form 5500. This makes it difficult for the Government to identify the correct
Form 5500 filing for a given plan and compare plan filings across years. Supplementing filer-
submitted information, the Government may require the Contractor to add fields and/or tables
that better identify the plan entity being reported. Those fields and/or tables would be populated
by the Contractor using information provided by the Government.
O.1.1 Entity Corrections
The Government may wish to share with the Contractor corrected EIN, PN, and Tax Period
information for records. This information sharing could in the form of an Entity Correction file
sent from the Government to the Contractor. The file may contain multiple records with
elements Filing ID, New EIN, New PN, New Tax Period (or New Plan Year End Date), and
Transaction Date. Elements such as Old EIN, Old PN, Old Tax Period or Plan Year End Date
may also be included in the record. There would be one record for each filing being corrected.
Upon receipt of the Entity Correction file, the Contractor would then populate New EIN, New
PN, and New Tax Period (or New Plan Year End Date) fields in their data repository records for
the filing with the matching Filing ID. The new fields would not replace filer submitted fields
but would be stored in addition to filer submitted fields. The Contractor would add the new
fields to the data repository used for data management described in Section C.14 and data
dissemination described in Section C.15. The new elements may also be included in structured
data distributions to Government agencies and the IRD (Attachment E) would be updated
accordingly.
O.1.2 Entity Establishment/Update Records Processing
For plans in which the plan identifying information rightly changes from year-to-year, it will
only be possible to link plans across years if plan entity changes and corrections are taken into
account. Changes to plan identifying information are contained in entity establishment/update
records that are generated and used by the IRS, including entity establishments, entity identifying
information changes, terminations, and changes in names and addresses of employers. This
information is only known by the IRS because the IRS receives entity information that is not
available through Form 5500s received by the Contractor under EFAST2. For example, entity
establishment/update records are generated whenever a filing establishes an employee benefit

plan, through replies to delinquency assessments, and as a result of processing Form 5310
Application for Determination for Terminating Plan and other related forms. Entity
establishment/update records contain the EIN, PN, and other entity information for the
new/updated account.
The Government may require the Contractor to receive, log, and process weekly IRS data
extracts, on tape or other suitable media, containing certain IRS-generated entity
establishment/update transaction records. The Government may require the Contractor to load,
inspect, analyze, and conduct quality control checks upon the entity establishment/update
transaction records and to report the results of the load operation in suitably detailed load status
reports. The Government may require the Contractor to deliver load status reports notifying the
Government of all entity establishment / update load failures or other problems, since some
account establishments or updates may fail to load correctly.
O.2 IFILE Electronic Filing "Shoebox" Capability
The Government may require the Contractor to expand the shared signing functionality
described in Section C.10.5.6 into a shared workspace, in which multiple users may collaborate
on a filing by accessing a shared storage area, or virtual "shoebox". The shared storage area
would necessitate that a "filing coordinator" be assigned for each shared storage area, and that
the filing coordinator would then be responsible for assigning access privileges to other members
of the filing team that have a need to access and work within the shared workspace. This
functionality is similar to that of the PBGC’s MyPAA system.
O.3 EFAST Legacy Data Storage
At this time the Government does not anticipate using the EFAST2 Contractor to process or store
EFAST legacy data. However, the Government may require the EFAST2 Contractor to store
EFAST legacy data in a manner that would support public disclosure of filings processed prior to
EFAST2 startup (filings prior to plan year 2008). EFAST legacy data is currently maintained in
Oracle tables at the EFAST contractor’s production site and is accessed via a frame-relay link by
end-users running a custom, client-side software package, known as the end-user access system
(EUAS) client. The EUAS client is not web enabled. This effort would involve porting EFAST
legacy data into a server-side data format suitable for web-enabled public disclosure, and
developing a web enabled public disclosure feature. There may be data sensitivity concerns
associated with this operation, as EFAST data contains commingled disclosable and non-
disclosable (sensitive but unclassified) data.
O.4 Web Portal Enhancements
The Government anticipates that maintenance, updates, and minor enhancements will be a
regular and ongoing aspect of the Contractor’s Web portal maintenance responsibilities, as
described in Section C.10.2.7. However, in the event that major enhancements are warranted in
response to user feedback or related requests, the Government may elect to request
enhancements, upgrades, and added features to reach more users and increase user satisfaction.
O.5 Input Message Archive (IMA) Querying and Retrieval

The Government anticipates that querying and retrieval of filings from the Input Message
Archive (IMA) will only be required by Contractor Contact Center staff (see Section C.14.7.3
and C.18.7) in order to answer filer questions regarding filings that were not accepted. However,
the Government may also require direct querying and retrieval capability, such as to answer
caller questions warm-transferred to OCA (see Section C.18.5). This effort would involve
designing a full-featured querying and retrieval mechanism to access the IMA.
O.6 Contact Center Knowledgebase
The Government may require the Contractor to develop a robust knowledgebase system for
access by the Contractor’s Contact Center staff as well as filers and other EFAST2 users
including public and Government users. The knowledgebase would cover areas of interest to
Form 5500 filers and other EFAST2 users, including frequently updated information on ERISA,
Form 5500, and related DOL regulations as well as general information on EFAST2
functionality and electronic filing. The Government may require the Contractor to develop an
automated or procedural mechanism to extract inquiries from the Contact Center and publish
them on the web portal.
O.7 Customer Service Surveys
The Government may require the Contractor to conduct Customer Support/Satisfaction Surveys
to gather feedback from filers calling or emailing the Contact Center or utilizing the resources
within the web portal. The phone and web surveys and surveying procedures shall be in
compliance with all applicable federal regulations including any and all required approvals such
as Office of Management and Budget (OMB) approval. The Government may require that
survey results be delivered electronically to the COTR and demonstrate compliance with
associated performance standards.
O.8 Duplicate Filing Notification
The Government may require the Contractor to notify filers that they have submitted a potential
or true duplicate filing. Such notification may be provided through the filing submission
acknowledgement. If filers are notified of system-identified duplicates, they may realize there is
a problem they need to correct through an amended filing.
O.9 Analyzing Longitudinal Filing Consistency
As part of the data management solution and evaluation function described in Section C.15, the
Government may require the Contractor to query and analyze year-to-year filing information for
plans. While the Large Plan Monthly Report described in Section C.6 identifies the status of 50
filings, a more robust analysis may be desired.
O.10 Changing Technologies
The Government may require the Contractor to modify their solution to integrate new
technologies that emerge over the course of the Contract. For example, if Government end user
agencies move more toward reporting on the data that is processed in an accounting or financial
manner, then eXtensible Business Reporting Language (XBRL) General Ledger (GL) formatting
may be desired.
O.11 Changing Standards
The Government may require the Contractor to modify their solution to integrate new standards
that emerge over the course of the Contract. For example, as Personal Identity Verification
(PIV) standards mature, it may be determined that PIV requirements apply to EFAST2.
O.12 Electronic Authentication Credential Service Providers
The Government may require the Contractor to modify web portal access and/or electronic
signature solution to conform to the General Service Administration’s e-Authentication policy
and guidance. This may entail using a third party credential provider and adhering to the
General Service Administration’s technical approach and interface specification for the
authentication service component.
Attachment P.2008, Page 1 of 1168
EFAST2 RFP
Attachment P.2008
Data Element Requirements (DER)

Notes on the DER for Plan Year 2008

The DER is intended as a human-readable specification of EFAST2 data element and edit
test definitions. Each data element specification is divided into an input specification,
namely its XML Schema datatype definition and links to edit tests referencing the data
element, and an output specification. The actual schema files (*.xsd and Efast2.wsdl) are
provided as part of this Statement of Work. Where the DER specifications are
ambiguous or contradict the schema, the schema files provided shall take precedence.
(Processed Filing elements are system-generated and have no input specification.)
Each data element in the DER is referenced by a unique IRD Variable name and number,
as well as an XML Element name and number. The IRD Variable name is referenced by
the structured record layouts in the EFAST2 Interface Requirements Document,
Attachment E. The XML Element name is referenced by the schema files. XML
Element names are not unique across EFAST2 forms and schedules. Where redundancy
could occur within a single form or schedule, the XML Element name includes the parent
element name as well, separated by a slash character, such as Administrator/Name.
Elements that appear on official Government forms are also referenced by the Form line
number and label; error detail returned to filers in filing status records
(acknowledgments) typically references data elements by Form and line number.
The input specification for each data element describes the schema validation
requirements. Required in schema means the element tag may not be omitted in a filing
submission; optional in schema means the element tag is not required by the schema,
although it may be required by an edit test. Some elements are specified as required in
schema if [parent element] is present.
The Schema Info section reports the datatype specified by the schema, as well as the
minimum and maximum times the element may occur. The Type Info section describes
the datatype specification, which specifies allowable element values and formats..
Schema datatypes are derived from base types defined in the XML Schema standards,
typically by applying further rules called restrictions. Those restrictions include attributes
such as maximum length, “patterns” defined by the XML schema regular expression
language, and enumerated valid values.
EFAST2 schema files also define for each schema datatype error text to be reported to
filers in the event of a schema validation error for the element. This text, in combination
with the referenced XML element name, Form and line number, are specified in the DER
as Acknowledgment Error Message and constitute Government-specified error text for
such reporting.
Edit tests may impose additional restrictions on element values and formats. For
convenience, edit tests referencing each element are listed in the element specification.
The actual Edit Test Requirements specifications in the DER shall take precedence in the
event of any inconsistency with these cross-references.
The Edit Test Requirements section of the DER lists all edit tests by test number. The
test Specification references elements by IRD Variable name. Bypasses are calculated
filing attributes indicating exemption from the edit test; calculation of each bypass (using
XPath) is described in the Valid Filing Info portion of Processed Filing elements in the
DER. Each test has a Severity level of either Reject and Stop, Reject, or Accept and Flag.
A single test failure with a Severity of Reject and Stop or Reject is sufficient to prevent
acceptance of a filing submission.
The Test XPath is provided to add precision to the test Specification; implementation of
edit tests in IFAS is not required to use XPath, and in case of conflict between the XPath
and the edit test Specification in the DER, the Specification shall take precedence. The
XPath provided is an XPath 2.0 expression evaluated on filing XML data. If the
expression evaluates “true” then the test fails. Unless otherwise indicated, element
references in the XPath are relative to the FilingData element of the ValidFiling structure
defined in the schema file Filing.xsd. (For edit test numbers ending in –SF, indicating
short form-specific tests, XPath element references are relative to the ShortFormData
element of ValidFiling.) ValidFiling is the submitted Filing structure with calculated
bypass and signature authentication indicators appended.
The n1: namespace prefix to elements in the XPath is an artifact of the tool used to build
and test the expressions. It refers to the same EFAST2 namespace, http://efast.gov, as do
elements with no prefix. Namespace prefixes xs: or xsd: in the DER refer to the XML
Schema namespace, http://www.w3.org/2001/XMLSchema.
Data Element - Plan Year 2008

Form IRD Variable Var Number
FilingHeader FILING-ID 1500
Form Label Line Number
Input Specification
XML Element ElementID Required in schema

Name 1500
FilingId
Schema Info: Type FilingIdType minOccurs= 1; maxOccurs= 1
Type Info: FilingIdType - simpleType [20-char unique ID generated at time of signing a filing.
UserID + YYMMDDhhmmss.]
Base: xsd:string
Restrictions: Patterns: [A-Z][0-9]{19}
Acknowledgment Error Message: The value for the XML element FilingId in line of FilingHeader is
invalid for the datatype FilingIdType. Valid values for this datatype include a unique
identifier automatically generated by approved EFAST2 software when the assembled filing is
last signed by plan sponsor or administrator.
Output Specification - XML Format

Copy input element value exactly
August 1, 2006 1

FilingHeader FILING-HEADER-TIMESTAMP 1501
Input Specification

Name 1501
Timestamp
Edit tests:
I-116 Reject when the Enrollment Number on Line G of Schedule B is missing or
invalid. For Schedule B signed after April 30, 2005 or if Schedule B
unsigned, for filings signed after May 31, 2005, valid enrollment numbers
begin with "05".
Schema Info: Type TimestampType minOccurs= 1; maxOccurs= 1
Type Info: TimestampType - simpleType [Timezone portion is required and fractional seconds are
prohibited ]
Base: xsd:dateTime
Restrictions: Patterns: [1-9][0-9]{3}\-.+T[^\.]+(Z|[\+\-].+)
Acknowledgment Error Message: The value for the XML element Timestamp in line of FilingHeader
is invalid for the datatype TimestampType. Valid values for this datatype include strings of
the form YYYY-MM-DD+Thh:mm:ss-HH:MM, where YYYY-MM-DD is the date, hh:mm:ss is the time, and
-HH:MM (or +HH:MM) represents the timezone relative to Coordinated Universal Time (UTC). In
lieu of -HH:MM, Z is also valid, indicating the time is expressed as UTC.

August 1, 2006 2

FilingHeader FILING-HEADER-EIN 1502
Input Specification

Name 1502
EIN
Edit tests:
X-008 Reject when any of the PlanYearBeginDate, PlanYearEndDate, EIN, Plan Number,
or Amended Indicator in the Filing Header do not match corresponding element
on the Form5500.
X-008SF Reject when any of the PlanYearBeginDate, PlanYearEndDate, EIN, Plan Number,
on the Form5500-SF.
Schema Info: Type EINType minOccurs= 1; maxOccurs= 1
Type Info: EINType - simpleType [9 digits starting with a predefined 2-digit IRS District
Office code]
Base: xsd:string
Restrictions: Patterns: (0[1-6]|1[0-6]|2[0-7]|3[0-9]|4[0-8]|[5-6][0-9]|7[0-7]|8[0-8]|9[0-7]|98|
99)[0-9]{7}
Acknowledgment Error Message: The value for the XML element EIN in line of FilingHeader is
invalid for the datatype EINType. Valid values for this datatype include 9-digit numbers
with no spaces or hyphens. The first 2 digits may not include the following: 00, 07, 08, 09,
17, 18, 19, 28, 29, 49, 78, 79, or 89.

August 1, 2006 3

FilingHeader FILING-HEADER-PN 1503
Input Specification

Name 1503
PN
Edit tests:
on the Form5500.
on the Form5500-SF.
Schema Info: Type PNType minOccurs= 1; maxOccurs= 1
Type Info: PNType - simpleType [3-digit, retain leading zeroes]

Base: xsd:string
Restrictions: Patterns: ([0-9]{2}[1-9]|[0-9][1-9][0-9]|[1-9][0-9][0-9])
Acknowledgment Error Message: The value for the XML element PN in line of FilingHeader is
invalid for the datatype PNType. Valid values for this datatype include 3-digit numbers from
001 to 999. Leading zeroes are required.

August 1, 2006 4

FilingHeader FILING-HEADER-PLAN-YEAR- 1503.50
BEGIN
Input Specification
XML Element Name ElementID Required in schema

PlanYearBeginDate 1503.50
Edit tests:
on the Form5500.
on the Form5500-SF.
Schema Info: Type DateType minOccurs= 1; maxOccurs= 1
Type Info: DateType - simpleType [Base type for a date in the format of YYYY-MM-DD ]
Base: xsd:date
Restrictions: None
Acknowledgment Error Message: The value for the XML element PlanYearBeginDate in line of
FilingHeader is invalid for the datatype DateType. Valid values for this datatype include
valid calendar dates in the format YYYY-MM-DD (hyphens required).

August 1, 2006 5

FilingHeader FILING-HEADER-PLAN-YEAR-END 1504
Input Specification

Name 1504
PlanYearEndDate
Edit tests:
on the Form5500.
on the Form5500-SF.
X-111 Reject when the Administrator Signature date is less than the Plan Year
Ending date.
X-112 Reject when the Sponsor Signature Date is less than the Plan Year Ending date.
Base: xsd:date
Restrictions: None
Acknowledgment Error Message: The value for the XML element PlanYearEndDate in line of

August 1, 2006 6

FilingHeader FILING-HEADER-AMENDED-IND 1505
Input Specification
XML Element ElementID Optional in schema

Name 1505
AmendedInd
Valid values: 1 or 0
Edit tests:
I-101 Alert when the Submission Date is greater than the due date.
on the Form5500.
on the Form5500-SF.
Schema Info: Type CheckboxType minOccurs= 0; maxOccurs= 1
Type Info: CheckboxType - simpleType [1 char string, 1=checked, 0 = unchecked]

Base: StringType
Restrictions: Enumerations: 1, 0,
Acknowledgment Error Message: The value for the XML element AmendedInd in line of FilingHeader
is invalid for the datatype CheckboxType. Valid values for this datatype include 1
(checked), or 0 (unchecked).

August 1, 2006 7

FilingHeader FILING-HEADER-REF-ACK-ID 1505.50
Input Specification

Name 1505.50
RefAckId
Schema Info: Type AckIdType minOccurs= 0; maxOccurs= 1
Type Info: AckIdType - simpleType [Globally unique identifier for filing acknowledgment.
Format to be determined by contractor.]
Base: StringType
Restrictions: None
Acknowledgment Error Message: The value for the XML element RefAckId in line of FilingHeader is
invalid for the datatype AckIdType. Valid values for this datatype include [format to be
determined by Contractor].

Comment:
AckId of original filing submission, used to marry amended to original return.
August 1, 2006 8

FilingHeader FILING-HEADER-FORM-YEAR 1506
Input Specification

Name 1506
FormYear
Edit tests:
X-048 Reject when the Form Year in the Filing Header is not valid for the plan
year, which is determined by the Plan Year Begin date on Form 5500.
Schema Info: Type FormYearType minOccurs= 1; maxOccurs= 1
Type Info: FormYearType - simpleType [A 4-digit year]

Base: YearType
Restrictions: None
Acknowledgment Error Message: The value for the XML element FormYear in line of FilingHeader is
invalid for the datatype FormYearType. Valid values for this datatype include a 4-digit year
valid for the current processing year.

August 1, 2006 9

FilingHeader FILING-HEADER-FORM-VERSION 1507
Input Specification

Name 1507
FormVersion
Valid values: FormYear + "v" + 2-digit version starting with 01
Schema Info: Type VersionType minOccurs= 0; maxOccurs= 1
Type Info: VersionType - simpleType [A string of the form 2008v01.00]

Base: StringType
Restrictions: Patterns: \d{4}v\d{2}\.\d{2}
Acknowledgment Error Message: The value for the XML element FormVersion in line of FilingHeader
is invalid for the datatype VersionType. Valid values for this datatype include a string of
the form 2008v01.00

August 1, 2006 10

FilingHeader FILING-HEADER-PRIOR-YR-IND 1507.20
Input Specification

Name 1507.20
PriorYearInd
Edit tests:
X-047 Reject and Stop when the Prior Year Indicator value in the Filing Header is
not valid for the current EFAST2 Processing Year. For all filings submitted
before January 1, 2011, a Prior Year Indicator value of '1' is invalid.

Base: StringType
Acknowledgment Error Message: The value for the XML element PriorYearInd in line of
FilingHeader is invalid for the datatype CheckboxType. Valid values for this datatype
include 1 (checked), or 0 (unchecked).

August 1, 2006 11

FilingHeader FILING-HEADER-FILING- 1507.50
SOFTWARE-ID
Input Specification
XML Element Name ElementID Optional in schema

FilingSoftwareId 1507.50
Schema Info: Type SoftwareIdType minOccurs= 0; maxOccurs= 1
Type Info: SoftwareIdType - simpleType [9-char ID for software certified to sign filings or
transmit to IFAS; format (T or F) + 2-digit vendor code + 2-digit product code + 4-digit
year. T indicates certification to transmit; F indicates certification to sign filings only,
not transmit.]
Base: xsd:string
Restrictions: Patterns: (T|F)[0-9]{8}
Acknowledgment Error Message: The value for the XML element FilingSoftwareId in line of
FilingHeader is invalid for the datatype SoftwareIdType. Valid values for this datatype
include T or F followed by 8 digits.

August 1, 2006 12

FilingHeader ADMIN-SIGNATURE-USERID 1508
Input Specification
XML Element Name ElementID Required in schema if

AdminSignature/SignerId 1508 AdminSignature present
Edit tests:
P-227 Reject and Stop when Administrator's signature on the filing is missing or
invalid.
Schema Info: Type UserIdType minOccurs= 1; maxOccurs= 1
Type Info: UserIdType - simpleType [Unique userid assigned by IREG]

Base: xsd:string
Restrictions: Patterns: [A-W][0-9]{7}
ParentInfo: AdminSignature (SignatureType) minOccurs=0
Acknowledgment Error Message: The value for the XML element AdminSignature/SignerId in line of
FilingHeader is invalid for the datatype UserIdType. Valid values for this datatype include
8-character personal identifier assigned in EFAST2 registration. The first character may
include A-W, followed by 7 digits.

August 1, 2006 13

FilingHeader ADMIN-SIGNATURE-PIN 1509
Input Specification

AdminSignature/PIN 1509 AdminSignature present
Edit tests:
invalid.
Schema Info: Type PINType minOccurs= 1; maxOccurs= 1
Type Info: PINType - simpleType [4-digit string]

Base: xsd:string
Restrictions: Patterns: [0-9]{4}
Acknowledgment Error Message: The value for the XML element AdminSignature/PIN in line of
FilingHeader is invalid for the datatype PINType. Valid values for this datatype include 4-
digit numbers.

Map from input element value as follows:
If parent element exists: Based on authentication, select Valid, Invalid, or Missing
Mapping from XML Input: See XML output
August 1, 2006 14

FilingHeader ADMIN-SIGNATURE-DATE 1510
Input Specification

AdminSignature/SignedDate 1510 AdminSignature present
Edit tests:
X-001 Reject when the Administrator signed name or signature date in the Filing
Header does not match corresponding elements on the Form5500.
X-001SF Reject when the Administrator signed name or signature date in the Filing
Header does not match corresponding elements on the Form5500-SF.
X-111 Reject when the Administrator Signature date is less than the Plan Year
Ending date.
Base: xsd:date
Restrictions: None
Acknowledgment Error Message: The value for the XML element AdminSignature/SignedDate in line
of FilingHeader is invalid for the datatype DateType. Valid values for this datatype include

August 1, 2006 15

FilingHeader ADMIN-SIGNATURE-SIGNED-NAME 1511
Input Specification

AdminSignature/SignedName 1511 AdminSignature present
Edit tests:
Schema Info: Type PersonNameType minOccurs= 1; maxOccurs= 1
Type Info: PersonNameType - simpleType [35-char, Typically used for a person's name. Legal
Characters: A-Z, a-z, 0-9, comma, period, hyphen, apostrophe and single space. Illegal
Character: leading space, trailing space, adjacent spaces, and other symbols.]
Base: xsd:string
Restrictions: maxLength=35 Patterns: ([A-Za-z0-9,\.'\-] ?)*[A-Za-z0-9,\.'\-]
Acknowledgment Error Message: The value for the XML element AdminSignature/SignedName in line
of FilingHeader is invalid for the datatype PersonNameType. Valid values for this datatype
include strings up to 35 characters. Allowed characters are letters, numbers, apostrophes,
hyphens, commas, periods, or single space. Other symbols, leading space, trailing space, or
multiple adjacent spaces are invalid.

August 1, 2006 16

FilingHeader SPONSOR-SIGNATURE-USERID 1512
Input Specification

SponsorSignature/SignerId 1512 SponsorSignature present
Edit tests:
I-104 Reject and Stop when the Plan Sponsor or DFE Signature is missing or invalid.

Base: xsd:string
ParentInfo: SponsorSignature (SignatureType) minOccurs=0
Acknowledgment Error Message: The value for the XML element SponsorSignature/SignerId in line
of FilingHeader is invalid for the datatype UserIdType. Valid values for this datatype
include 8-character personal identifier assigned in EFAST2 registration. The first character
may include A-W, followed by 7 digits.

August 1, 2006 17

FilingHeader SPONSOR-SIGNATURE-PIN 1513
Input Specification

SponsorSignature/PIN 1513 SponsorSignature present
Edit tests:

Base: xsd:string
Acknowledgment Error Message: The value for the XML element SponsorSignature/PIN in line of
digit numbers.

August 1, 2006 18

FilingHeader SPONSOR-SIGNATURE-DATE 1514
Input Specification

SponsorSignature/SignedDate 1514 SponsorSignature present
Edit tests:
X-002 Reject when the Sponsor signed name or signature date in the Filing Header
does not match corresponding elements on the Form5500.
X-002SF Reject when the Sponsor signed name or signature date in the Filing Header
does not match corresponding elements on the Form5500-SF.
Base: xsd:date
Restrictions: None
Acknowledgment Error Message: The value for the XML element SponsorSignature/SignedDate in line
of FilingHeader is invalid for the datatype DateType. Valid values for this datatype include

August 1, 2006 19

FilingHeader SPONSOR-SIGNATURE-SIGNED- 1515
NAME
Input Specification

SponsorSignature/SignedName 1515 SponsorSignature present
Edit tests:
Base: xsd:string
Acknowledgment Error Message: The value for the XML element SponsorSignature/SignedName in line
of FilingHeader is invalid for the datatype PersonNameType. Valid values for this datatype

August 1, 2006 20

FilingHeader DFE-SIGNATURE-USERID 1515.50
Input Specification

DfeSignature/SignerId 1515.50
Edit tests:

Base: xsd:string
Acknowledgment Error Message: The value for the XML element DfeSignature/SignerId in line of
FilingHeader is invalid for the datatype UserIdType. Valid values for this datatype include
8-character personal identifier assigned in EFAST2 registration. The first character may
include A-W, followed by 7 digits.

August 1, 2006 21

FilingHeader DFE-SIGNATURE-PIN 1515.60
Input Specification

DfeSignature/PIN 1515.60
Edit tests:

Base: xsd:string
Acknowledgment Error Message: The value for the XML element DfeSignature/PIN in line of
digit numbers.

Copy input element value exactlyMap from input element value as follows:
August 1, 2006 22

FilingHeader DFE-SIGNATURE-DATE 1515.70
Input Specification

DfeSignature/SignedDate 1515.70
Edit tests:
X-003 Reject when the DFE signed name or signature date in the Filing Header does
not match corresponding elements on the Form5500.
Base: xsd:date
Restrictions: None
Acknowledgment Error Message: The value for the XML element DfeSignature/SignedDate in line of

August 1, 2006 23

FilingHeader DFE-SIGNATURE-SIGNED-NAME 1515.80
Input Specification

DfeSignature/SignedName 1515.80
Edit tests:
Base: xsd:string
Acknowledgment Error Message: The value for the XML element DfeSignature/SignedName in line of
FilingHeader is invalid for the datatype PersonNameType. Valid values for this datatype

August 1, 2006 24

FilingHeader AGENT-SECURITY-SIGNERID 1517
Input Specification

AgentSecurityCode/SignerId 1517 AgentSecurityCode present
Schema Info: Type AgencyIdType minOccurs= 1; maxOccurs= 1
Type Info: AgencyIdType - simpleType [Special UserId for secure/substitute returns]

Base: xsd:string
Restrictions: Patterns: X[0-9]{7}
ParentInfo: AgentSecurityCode (AgentSignatureType) minOccurs=0
Acknowledgment Error Message: The value for the XML element AgentSecurityCode/SignerId in line
of FilingHeader is invalid for the datatype AgencyIdType. Valid values for this datatype
include a special range of UserId values reserved for the Government.

August 1, 2006 25

FilingHeader AGENT-SECURITY-PIN 1518
Input Specification

AgentSecurityCode/PIN 1518 AgentSecurityCode present

Base: xsd:string
Acknowledgment Error Message: The value for the XML element AgentSecurityCode/PIN in line of
digit numbers.

August 1, 2006 26

FilingHeader AGENT-SIGNATURE-DATE 1519
Input Specification

AgentSecurityCode/SignedDate 1519 AgentSecurityCode present
Base: xsd:date
Restrictions: None
Acknowledgment Error Message: The value for the XML element AgentSecurityCode/SignedDate in
line of FilingHeader is invalid for the datatype DateType. Valid values for this datatype
include valid calendar dates in the format YYYY-MM-DD (hyphens required).

August 1, 2006 27

FilingHeader AGENT-SIGNATURE-NAME 1520
Input Specification

AgentSecurityCode/SignedName 1520 AgentSecurityCode present
Base: xsd:string
Acknowledgment Error Message: The value for the XML element AgentSecurityCode/SignedName in
line of FilingHeader is invalid for the datatype PersonNameType. Valid values for this
datatype include strings up to 35 characters. Allowed characters are letters, numbers,
apostrophes, hyphens, commas, periods, or single space. Other symbols, leading space,
trailing space, or multiple adjacent spaces are invalid.

August 1, 2006 28

5500 FORM-PLAN-YEAR-BEGIN-DATE 92

Plan Year Beginning Date PLAN YEAR BEGIN
Input Specification

PlanYearBeginDate 92
Edit tests:
P-209 Reject when the Form 5500 plan year ending date is earlier than the Form 5500
plan year beginning date, or when the difference exceeds 371 days.
P-273 Reject when value reported in Schedule H line 1c(14)(b) is less than the sum
of Schedule A line 6f for all Schedules A provided.
on the Form5500.
X-027 Reject when the Plan Year Beginning Date on Schedule B does not match the
Plan Year Beginning Date on Form 5500.
X-031 Alert when Schedule B Line 1a is not a date between the Plan Year Beginning
and Plan Year Ending dates on Form 5500.
X-034 Reject when either Line B(4) of the Form 5500 is checked and the Plan Year
End minus the Plan Year Begin date is not less than 364 days or Line B(4) is
not checked and the Plan Year End minus the Plan Year Begin date is less than
364 days.
X-048 Reject when the Form Year in the Filing Header is not valid for the plan
year, which is determined by the Plan Year Begin date on Form 5500.
Base: xsd:date
Restrictions: None
Acknowledgment Error Message: The value for the XML element PlanYearBeginDate in line PLAN YEAR
BEGIN of 5500 is invalid for the datatype DateType. Valid values for this datatype include

August 1, 2006 29

5500 FORM-TAX-PRD 93

Plan Year Ending Date PLAN YEAR END
Input Specification

Name 93
PlanYearEndDate
Edit tests:
P-209 Reject when the Form 5500 plan year ending date is earlier than the Form 5500
plan year beginning date, or when the difference exceeds 371 days.
X-004 Reject when the Effective Date of the Plan on Form 5500 Line 1c is not a date
between 1800-01-01 and the Plan Year End date.
on the Form5500.
X-028 Reject when the Plan Year Ending Date on Schedule B does not match the Plan
Year Ending Date on Form 5500.
364 days.
Base: xsd:date
Restrictions: None
Acknowledgment Error Message: The value for the XML element PlanYearEndDate in line PLAN YEAR
END of 5500 is invalid for the datatype DateType. Valid values for this datatype include

August 1, 2006 30

5500 TYPE-PLAN-ENTITY-CD 94

Entity Type A
Input Specification

TypePlanEntityCd 94
Valid values: 1=Multiemployer plan; 2=Single-employer plan; 3=Multiple-employer plan; 4=DFE

(Direct Filing Entity).
Edit tests:
B-600 Alert when Line 9c(1), 9c(2), or 9j of Schedule B is greater than zero and
the Amortization Base Schedule (Attachment[AttachmentTypeCode
='SchBFndgStndAccntBases']) is not included.
B-601 Alert when Schedule B is attached and filing attachments do not include
Summary of Plan Provisions (Attachment[AttachmentTypeCode ='PlanProvisions'])
and the Summary of Actuarial Methods and Assumptions (Attachment
[AttachmentTypeCode ='ActrlAssmptnMthds']).
B-607 Reject if Schedule B line E (Type of plan) does not match the plan entity
reported on Form 5500 line A.
B-633 Reject when Form 5500 Line A indicates a multiemployer plan and Line 7 is
blank.
B-634 Alert when Form 5500 Line 7 is not blank and Line A indicates that the plan
is not a multiemployer plan.
I-102 Alert when Schedule B Part II is not completed, if Form 5500 Line A contains
"2" or "3" and Form 5500 Line 8a contains "1x" and either Form 5500 Line 5 is
101 or more or Schedule B Line F is blank.
I-117 Alert when Schedule B Line 4a is blank and Form 5500 line A(1) is not
checked, unless Form 5500 line B(1) is also checked.
P-210 Reject when the Entity Type on Form 5500 Line A is blank. You must choose one
of the entity types listed on Form 5500, Line A.
P-211A Reject when Form 5500 line A, Box A(4) is checked, but a valid DFE code is
not provided.
P-211B Reject when a DFE code is entered in Form 5500 line A but Box A(4) is not
checked.
Schema Info: Type Enum1To4Type minOccurs= 0; maxOccurs= 1
Type Info: Enum1To4Type - simpleType [enum values 1,2,3,4]

Base: StringType
Restrictions: Enumerations: 1, 2, 3, 4,
Acknowledgment Error Message: The value for the XML element TypePlanEntityCd in line A of 5500
is invalid for the datatype Enum1To4Type. Valid values for this datatype include 1, 2, 3, or
4.

August 1, 2006 31
August 1, 2006 32

5500 TYPE-DFE-PLAN-ENTITY-CD 95

Specify Type of Direct Filing Entity A(4)-SPECIFY
Input Specification

TypeDFEPlanEntityCd 95
Valid values: C=Common-collective trust; E=103-12 investment entity; G=Group insurance

arrangement; M=Master trust investment account; P=Pooled-separate account.
Edit tests:
P-202 Reject if no Schedule D Part I or Part II information is provided when
Schedule H indicates DFE assets or income, or when Form 5500 line A indicates
a DFE. Review your responses to Schedule H Part 1 lines 1c(9)(a)/(b) through
1c(13)(a)/(b) and Schedule H Part 2 lines 2b(6) through 2b(9).
P-211A Reject when Form 5500 line A, Box A(4) is checked, but a valid DFE code is
not provided.
P-211B Reject when a DFE code is entered in Form 5500 line A but Box A(4) is not
checked.
P-212 Reject when Form 5500 Line A(4) indicates a DFE, but neither Schedule H BOY
Total Assets (line 1f) nor EOY Total Assets (line 1f) nor Total Income (line
2d) indicate an amount.
P-212A Reject when Form 5500 Box A(4) is checked but Schedule H is not provided.
P-212B Reject when Form 5500 Line A(4) is checked but Schedule D is not provided.
P-214 Reject when Accountant's Opinion is not attached and Form 5500 line A(4)
equals "E" (103-12IE) or "G" (GIA).
P-360 Reject when Schedule H Line 3d(1) is checked, but Form 5500 Line A(4) does
not contain "C", "M", or "P".
Schema Info: Type TypeDFEEntityType minOccurs= 0; maxOccurs= 1
Type Info: TypeDFEEntityType - simpleType [Enumerated C, E, G, M, P]

Base: StringType
Restrictions: Enumerations: C, E, G, M, P,
Acknowledgment Error Message: The value for the XML element TypeDFEPlanEntityCd in line A(4)-
SPECIFY of 5500 is invalid for the datatype TypeDFEEntityType. Valid values for this
datatype include C, E, G, M, or P.

August 1, 2006 33

5500 INITIAL-FILING-IND 96.01

Type of Filing B(1)
Input Specification

InitialFilingInd 96.01
Edit tests:
P-234 Reject if a Trust is indicated on Form 5500 Line 9a or 9b, and no amount is
indicated in either Schedule H Line 1f BOY or EOY total assets or Line 2d
total income, or Schedule I Line 1a BOY or EOY total assets or Line 2d total
income, unless Form 5500 line B(1) is checked.

Base: StringType
Acknowledgment Error Message: The value for the XML element InitialFilingInd in line B(1) of
5500 is invalid for the datatype CheckboxType. Valid values for this datatype include 1

August 1, 2006 34

5500 AMENDED-IND 96.02

Type of Filing B(2)
Input Specification

Name 96.02
AmendedInd
Edit tests:
on the Form5500.

Base: StringType
Acknowledgment Error Message: The value for the XML element AmendedInd in line B(2) of 5500 is
invalid for the datatype CheckboxType. Valid values for this datatype include 1 (checked),
or 0 (unchecked).

August 1, 2006 35

5500 FINAL-FILING-IND 96.03

Type of Filing B(3)
Input Specification

Name 96.03
FinalFilingInd
Edit tests:
P-215 Alert when Form 5500 line B(3) is checked, but termination criteria not met.
Check to ensure that all assets have been distributed and that there are no
participants in the plan at year end. Please check your response to Schedule
H, Part IV, line 4k or Schedule I, Part II, Line 4j.

Base: StringType
Acknowledgment Error Message: The value for the XML element FinalFilingInd in line B(3) of 5500

August 1, 2006 36

5500 SHORT-PLAN-YR-IND 96.04

Type of Filing B(4)
Input Specification

Name 96.04
ShortPlanYrInd
Edit tests:
P-200 Alert when Schedule A is not provided and Schedule H Line 1c(10) Pooled-
Separate Account has an amount indicated.
P-201 Alert when Schedule A is not provided and either Schedule H Line 1c(14)(a) or
Line 1c(14)(b) indicates an amount.
364 days.

Base: StringType
Acknowledgment Error Message: The value for the XML element ShortPlanYrInd in line B(4) of 5500

August 1, 2006 37

5500 COLLECTIVE-BARGAIN-IND 97

Collectively-bargained Indicator C
Input Specification

CollectiveBargainInd 97

Base: StringType
Acknowledgment Error Message: The value for the XML element CollectiveBargainInd in line C of

August 1, 2006 38

5500 EXT-APPLICATION-FILED-IND 98

Filing Under An Extension Of Time - D
Check Box
Input Specification

ExtApplicationFiledInd 98
Edit tests:
P-216 Reject when Line D of Form 5500 is checked, but an extension (Extension
[ExtensionTypeCode='1']) or DFVC statement [Extension{ExtensionTypeCode='2'])
or special extension statement ( Extension[ExtensionTypeCode='3']) is not
attached.

Base: StringType
Acknowledgment Error Message: The value for the XML element ExtApplicationFiledInd in line D of

August 1, 2006 39

5500 DFVC-APPLICATION-FILED-IND 98.10

Filing Under the DFVC Program - Check D
Box
Input Specification

DFVCApplicationFiledInd 98.10
Edit tests:
attached.

Base: StringType
Acknowledgment Error Message: The value for the XML element DFVCApplicationFiledInd in line D
of 5500 is invalid for the datatype CheckboxType. Valid values for this datatype include 1

August 1, 2006 40

5500 PLAN-NAME 99

Name of Plan 1a
Input Specification

Name 99
PlanName
Schema Info: Type PlanNameType minOccurs= 1; maxOccurs= 1
Type Info: PlanNameType - simpleType [140-char plan name. Legal Characters: A-Z, a-z, 0-9,
hash, hyphen, slash, comma, period, parentheses, ampersand, apostrophe and single space.
Illegal Character: leading space, trailing space, adjacent spaces, and other symbols.]
Base: xsd:string
Restrictions: maxLength=140 Patterns: (([A-Za-z0-9#/,\.\-]|&) ?)*([A-Za-z0-9#/,\.\-]|&)
Acknowledgment Error Message: The value for the XML element PlanName in line 1a of 5500 is
invalid for the datatype PlanNameType. Valid values for this datatype include strings up to
a maximum of 140 characters. Allowable characters include unaccented letters, numbers, hash,
hyphen, slash, comma, period, parentheses, ampersand, apostrophe and single space. Leading
space, trailing space, adjacent spaces, and other symbols are invalid.

August 1, 2006 41

5500 SPONS-DFE-PN 100

Three Digit Plan Number 1b
Input Specification

Name 100
SponsDfePlanNum
Valid values: 001-999
Edit tests:
J-501 Alert when EIN and PN for any plan listed in line 5 of Schedule H or I
matches the EIN and PN on the Form 5500.
J-503 Reject when any pension benefit codes on Form 5500 Line 8a are entered and
the Plan Number is greater than 500.
P-217 Reject when no pension benefit codes are indicated in Form 5500 line 8a and
the Plan Number is less than 501.
P-240 Reject when the plan number on Schedule(s) A does not match the plan number
on Form 5500, Part II, Line 1(b).
P-359 Reject when the welfare benefit codes on Form 5500 line 8b are blank and the
Plan Number is greater than 500.
on the Form5500.
X-029 Reject when the plan number on Schedule B does not match the plan number on
Form 5500, Part II, Line 1(b).

Base: xsd:string
Acknowledgment Error Message: The value for the XML element SponsDfePlanNum in line 1b of 5500
is invalid for the datatype PNType. Valid values for this datatype include 3-digit numbers
from 001 to 999. Leading zeroes are required.

August 1, 2006 42

5500 PLAN-EFF-DATE 102

Effective Date of Plan 1c
Input Specification

Name 102
PlanEffDate
Edit tests:
P-219 Reject when the plan effective date on Form 5500 line 1c is blank.
X-004 Reject when the Effective Date of the Plan on Form 5500 Line 1c is not a date
between 1800-01-01 and the Plan Year End date.
Base: xsd:date
Restrictions: None
Acknowledgment Error Message: The value for the XML element PlanEffDate in line 1c of 5500 is
invalid for the datatype DateType. Valid values for this datatype include valid calendar
dates in the format YYYY-MM-DD (hyphens required).

August 1, 2006 43

5500 SPONSOR-DFE-NAME 103

Plan Sponsor's Name 2a-NAME
Input Specification

Name 103
SponsorDfe/Name
Valid values: Allowed characters are A-Z, 0-9, ampersands, commas, hyphens, percents, periods,
slash, or blanks. No double spaces or leading spaces.
Schema Info: Type SponsorNameType minOccurs= 1; maxOccurs= 1
Type Info: SponsorNameType - simpleType [70 char, letters, digits, single space, comma,
hyphen, period, slash, percent, ampersand only]
Base: StringType
Restrictions: maxLength=70 Patterns: [A-Za-z0-9]( ?[A-Za-z0-9,&\-\./%])*
ParentInfo: SponsorDfe (SponsorDfeType)
Acknowledgment Error Message: The value for the XML element SponsorDfe/Name in line 2a-NAME of
5500 is invalid for the datatype SponsorNameType. Valid values for this datatype include
strings up to 70 characters. Allowed characters are letters, numbers, commas, periods,
hyphens, slash, ampersand, percent, or single space. Leading space, trailing space, or

August 1, 2006 44

5500 SPONS-DFE-DBA-NAME 105

Plan Sponsor's Doing Business As (DBA) 2a-DBA
Name
Input Specification

SponsorDfe/DbaName 105
Base: StringType
Acknowledgment Error Message: The value for the XML element SponsorDfe/DbaName in line 2a-DBA
of 5500 is invalid for the datatype SponsorNameType. Valid values for this datatype include

August 1, 2006 45

5500 SPONS-DFE-CARE-OF-NAME 106

Plan Sponsor's Care/Of Name 2a-CARE/OF NAME
Input Specification

SponsorDfe/CareOfName 106
Base: StringType
Acknowledgment Error Message: The value for the XML element SponsorDfe/CareOfName in line 2a-
CARE/OF NAME of 5500 is invalid for the datatype SponsorNameType. Valid values for this
commas, periods, hyphens, slash, ampersand, percent, or single space. Leading space,

August 1, 2006 46

5500 SPONS-DFE-MAIL-US-ADDRESS1 107.01

Plan Sponsor's Mailing Street Address 2a-STREET
(or Foreign Street)
Input Specification

USMailingAddress/AddressLine1 107.01 USMailingAddress present
Edit tests:
X-113 Reject when plan sponsor/DFE mailing address information on Form 5500 line 2a
is not provided.
Schema Info: Type StreetAddressType minOccurs= 1; maxOccurs= 1
Type Info: StreetAddressType - simpleType [Used for a street address. Legal Characters: A-Z, a-
z, 0-9, hyphen, slash, pound, comma, period, or single space. Must begin with letter,
number, or pound. Illegal Character: leading space, trailing space, adjacent spaces, and
other symbols.]
Base: xsd:string
Restrictions: maxLength=35 Patterns: [A-Za-z0-9#]( ?[A-Za-z0-9#,\.\-/])*
ParentInfo: USMailingAddress (USAddressType) minOccurs=0
Acknowledgment Error Message: The value for the XML element USMailingAddress/AddressLine1 in
line 2a-STREET of 5500 is invalid for the datatype StreetAddressType. Valid values for this
datatype include a string up to 35 characters, which may include letters, numbers, hyphen,
slash, pound, comma, period, or single space. Must begin with letter, number, or pound.
Leading, trailing, or adjacent spaces, or other symbols, are not allowed.

August 1, 2006 47

5500 SPONS-DFE-MAIL-US-ADDRESS2 107.02

(or Foreign Street)
Input Specification

USMailingAddress/AddressLine2 107.02
other symbols.]
Base: xsd:string
Acknowledgment Error Message: The value for the XML element USMailingAddress/AddressLine2 in
line 2a-STREET of 5500 is invalid for the datatype StreetAddressType. Valid values for this

August 1, 2006 48

5500 SPONS-DFE-MAIL-US-CITY 107.03

Plan Sponsor's City (or Foreign City) 2a-CITY
Input Specification

USMailingAddress/City 107.03 USMailingAddress present
Valid values:
Edit tests:
is not provided.
Schema Info: Type CityType minOccurs= 1; maxOccurs= 1
Type Info: CityType - simpleType [Used for a city. Legal Characters: A-Z, a-z, period, hyphen,
and single space. Illegal Character: leading space, trailing space, adjacent spaces, any
other character, punctuation, or symbol.]
Base: xsd:string
Restrictions: maxLength=22 Patterns: ([A-Za-z\-\.] ?)*[A-Za-z]
Acknowledgment Error Message: The value for the XML element USMailingAddress/City in line 2a-
CITY of 5500 is invalid for the datatype CityType. Valid values for this datatype include
strings of up to 22 characters including letters, period, hyphen, and single space. Numbers,
symbols, leading space, trailing space, or multiple adjacent spaces are not valid.

August 1, 2006 49

5500 SPONS-DFE-MAIL-US-STATE 107.04

Plan Sponsor's State 2a-STATE
Input Specification

USMailingAddress/State 107.04 USMailingAddress present
Valid values: AL,AK,AS,AZ,AR,CA,CO,MP,CT,DE,DC,FM,FL,GA,GU,HI,ID,IL,IN,IA,KS,KY,LA,ME,MH,MD,MA,

MI,MN,MS,MO,MT,NE,NV,NH,NJ,NM,NY,NC,ND,OH,OK,OR,PW,PA,PR,RI,SC,SD,TN,TX,VI,UT,VT,VA,WA,WV,WI,
WY,AA,AE,AP
Edit tests:
is not provided.
Schema Info: Type StateType minOccurs= 1; maxOccurs= 1
Type Info: StateType - simpleType [State abbreviations, a.k.a. state codes]

Base: xsd:string
Restrictions: Enumerations: AL, AK, AS, AZ, AR, CA, CO, MP, CT, DE, DC, FM, FL, GA, GU, HI, ID, IL, IN, IA, KS, KY, LA,
ME, MH, MD, MA, MI, MN, MS, MO, MT, NE, NV, NH, NJ, NM, NY, NC, ND, OH, OK, OR, PW, PA, PR, RI, SC, SD, TN, TX, VI, UT, VT,
VA, WA, WV, WI, WY, AA, AE, AP,
Acknowledgment Error Message: The value for the XML element USMailingAddress/State in line 2a-
STATE of 5500 is invalid for the datatype StateType. Valid values for this datatype include
valid 2-character state codes.

August 1, 2006 50

5500 SPONS-DFE-MAIL-US-ZIP 107.05

Plan Sponsor's Zip Code 2a-ZIP
Input Specification

USMailingAddress/ZipCode 107.05 USMailingAddress present
Edit tests:
is not provided.
Schema Info: Type ZIPCodeType minOccurs= 1; maxOccurs= 1
Type Info: ZIPCodeType - simpleType [ZIP Code - 5 digits plus optional 4 or 7 digits]
Base: xsd:string
Restrictions: Patterns: [0-9]{5}(([0-9]{4})|([0-9]{7}))?
Acknowledgment Error Message: The value for the XML element USMailingAddress/ZipCode in line 2a-
ZIP of 5500 is invalid for the datatype ZIPCodeType. Valid values for this datatype include
numeric codes of either 5, 9, or 12 digits. No hyphens or spaces allowed.

August 1, 2006 51

5500 SPONS-DFE-MAIL-FOREIGN- 107.06
ADDRESS1
(or Foreign Street)
Input Specification

ForeignMailingAddress/ 107.06 ForeignMailingAddress present
AddressLine1
Edit tests:
is not provided.
other symbols.]
Base: xsd:string
ParentInfo: ForeignMailingAddress (ForeignAddressType) minOccurs=0
Acknowledgment Error Message: The value for the XML element ForeignMailingAddress/AddressLine1
in line 2a-STREET of 5500 is invalid for the datatype StreetAddressType. Valid values for
this datatype include a string up to 35 characters, which may include letters, numbers,
hyphen, slash, pound, comma, period, or single space. Must begin with letter, number, or
pound. Leading, trailing, or adjacent spaces, or other symbols, are not allowed.

August 1, 2006 52

ADDRESS2
(or Foreign Street)
Input Specification

ForeignMailingAddress/ 107.07
AddressLine2
other symbols.]
Base: xsd:string
Acknowledgment Error Message: The value for the XML element ForeignMailingAddress/AddressLine2
in line 2a-STREET of 5500 is invalid for the datatype StreetAddressType. Valid values for

August 1, 2006 53

5500 SPONS-DFE-MAIL-FOREIGN-CITY 107.08
Input Specification

ForeignMailingAddress/City 107.08 ForeignMailingAddress present
Edit tests:
is not provided.
Base: xsd:string
Acknowledgment Error Message: The value for the XML element ForeignMailingAddress/City in line
2a-CITY of 5500 is invalid for the datatype CityType. Valid values for this datatype include

August 1, 2006 54

PROV-STATE
Input Specification

ForeignMailingAddress/ 107.09
ProvinceOrState
Base: xsd:string
Acknowledgment Error Message: The value for the XML element ForeignMailingAddress/
ProvinceOrState in line 2a-STATE of 5500 is invalid for the datatype CityType. Valid values
for this datatype include strings of up to 22 characters including letters, period, hyphen,
and single space. Numbers, symbols, leading space, trailing space, or multiple adjacent
spaces are not valid.

August 1, 2006 55

5500 SPONS-DFE-MAIL-FOREIGN- 111
CNTRY
Sponsor's Foreign Mailing Country 2a-COUNTRY (FOREIGN)
Input Specification

ForeignMailingAddress/Country 111 ForeignMailingAddress present
Valid values: 2-character country codes only (see instructions).
Edit tests:
is not provided.
Schema Info: Type CountryType minOccurs= 1; maxOccurs= 1
Type Info: CountryType - simpleType [Country abbreviations, a.k.a. country codes]

Base: xsd:string
Restrictions: Enumerations: AF, AL, AG, AQ, AN, AO, AV, AY, AC, AR, AM, AA, AT, AS, AU, AJ, BF, BA, FQ, BG, BB, BS, BO,
BE, BH, BN, BD, BT, BL, BK, BC, BV, BR, IO, VI, BX, BU, UV, BM, BY, CB, CM, CA, CV, CJ, CT, CD, CI, CH, KT, IP, CK, CO, CN,
CF, CG, CW, CR, VP, CS, IV, HR, CU, CY, EZ, DA, DJ, DO, DR, TT, EC, EG, ES, EK, ER, EN, ET, EU, FK, FO, FM, FJ, FI, FR, FG,
FP, FS, GB, GA, GZ, GG, GM, GH, GI, GO, GR, GL, GJ, GP, GQ, GT, GK, GV, PU, GY, HA, HM, HO, HK, HQ, HU, IC, IN, ID, IR, IZ,
EI, IS, IT, JM, JN, JA, DQ, JE, JQ, JO, JU, KZ, KE, KQ, KR, KN, KS, KU, KG, LA, LG, LE, LT, LI, LY, LS, LH, LU, MC, MK, MA,
MI, MY, MV, ML, MT, IM, RM, MB, MR, MP, MF, MX, MQ, MD, MN, MG, MH, MO, MZ, WA, NR, BQ, NP, NL, NT, NC, NZ, NU, NG, NI, NE,
NF, CQ, NO, MU, OC, PK, LQ, PS, PM, PP, PF, PA, PE, RP, PC, PL, PO, RQ, QA, RE, RO, RS, RW, WS, SM, TP, SA, SG, SE, SL, SN,
LO, SI, BP, SO, SF, SX, SP, PG, CE, SH, SC, ST, SB, VC, SU, NS, SV, WZ, SW, SZ, SY, TW, TI, TZ, TH, TO, TL, TN, TD, TE, TS,
TU, TX, TK, TV, UG, UP, TC, UK, UC, UY, UZ, NH, VT, VE, VM, VQ, WQ, WF, WE, WI, YM, YO, ZA, ZI,
Acknowledgment Error Message: The value for the XML element ForeignMailingAddress/Country in
line 2a-COUNTRY (FOREIGN) of 5500 is invalid for the datatype CountryType. Valid values for
this datatype include 2-digit country codes (see instructions).

August 1, 2006 56

5500 SPONS-DFE-MAIL-FOREIGN- 110
POSTAL-CD
Sponsor's Foreign Routing Code (Zip 2a-ROUTING CODE (FOREIGN)
Code)
Input Specification

ForeignMailingAddress/ 110
PostalCode
Schema Info: Type PostalCodeType minOccurs= 0; maxOccurs= 1
Type Info: PostalCodeType - simpleType [22-char, used for foreign Postal Code. Legal A-Z, 0-9,
hyphen, period, single space.]
Base: String22Type
Restrictions: Patterns: ([A-Z0-9\-\.] ?)*[A-Z0-9]
Acknowledgment Error Message: The value for the XML element ForeignMailingAddress/PostalCode in
line 2a-ROUTING CODE (FOREIGN) of 5500 is invalid for the datatype PostalCodeType. Valid
values for this datatype include up to 22 uppercase characters or numerals, single space,
period, hyphen. Only English (unaccented) letters are allowed.

August 1, 2006 57

5500 SPONS-DFE-LOC-US-ADDRESS1 108.01

Plan Sponsor's Location Address 2a-LOCATION
Input Specification

USLocationAddress/AddressLine1 108.01 USLocationAddress present
other symbols.]
Base: xsd:string
ParentInfo: USLocationAddress (USAddressType) minOccurs=0
Acknowledgment Error Message: The value for the XML element USLocationAddress/AddressLine1 in
line 2a-LOCATION of 5500 is invalid for the datatype StreetAddressType. Valid values for

August 1, 2006 58

5500 SPONS-DFE-LOC-US-ADDRESS2 108.02

Input Specification

USLocationAddress/AddressLine2 108.02
other symbols.]
Base: xsd:string
Acknowledgment Error Message: The value for the XML element USLocationAddress/AddressLine2 in
line 2a-LOCATION of 5500 is invalid for the datatype StreetAddressType. Valid values for

August 1, 2006 59

5500 SPONS-DFE-LOC-US-CITY 108.03

Input Specification

USLocationAddress/City 108.03 USLocationAddress present
Base: xsd:string
Acknowledgment Error Message: The value for the XML element USLocationAddress/City in line 2a-
LOCATION of 5500 is invalid for the datatype CityType. Valid values for this datatype
include strings of up to 22 characters including letters, period, hyphen, and single space.
Numbers, symbols, leading space, trailing space, or multiple adjacent spaces are not valid.

August 1, 2006 60

5500 SPONS-DFE-LOC-US-STATE 108.04

Input Specification

USLocationAddress/State 108.04 USLocationAddress present

WY,AA,AE,AP

Base: xsd:string
Acknowledgment Error Message: The value for the XML element USLocationAddress/State in line 2a-
LOCATION of 5500 is invalid for the datatype StateType. Valid values for this datatype
include valid 2-character state codes.

August 1, 2006 61

5500 SPONS-DFE-LOC-US-ZIP 108.05

Input Specification

USLocationAddress/ZipCode 108.05 USLocationAddress present
Base: xsd:string
Acknowledgment Error Message: The value for the XML element USLocationAddress/ZipCode in line
2a-LOCATION of 5500 is invalid for the datatype ZIPCodeType. Valid values for this datatype
include numeric codes of either 5, 9, or 12 digits. No hyphens or spaces allowed.

August 1, 2006 62

5500 SPONS-DFE-LOC-FOREIGN- 108.06
ADDRESS1
Plan Sponsor's Mailing Street Address 2a-LOCATION
(or Foreign Street)
Input Specification

ForeignLocationAddress/ 108.06 ForeignLocationAddress present
AddressLine1
other symbols.]
Base: xsd:string
ParentInfo: ForeignLocationAddress (ForeignAddressType) minOccurs=0
Acknowledgment Error Message: The value for the XML element ForeignLocationAddress/AddressLine1
in line 2a-LOCATION of 5500 is invalid for the datatype StreetAddressType. Valid values for

August 1, 2006 63

ADDRESS2
Plan Sponsor's Mailing Street Address 2a-LOCATION
(or Foreign Street)
Input Specification

ForeignLocationAddress/ 108.07
AddressLine2
other symbols.]
Base: xsd:string
Acknowledgment Error Message: The value for the XML element ForeignLocationAddress/AddressLine2
in line 2a-LOCATION of 5500 is invalid for the datatype StreetAddressType. Valid values for

August 1, 2006 64

5500 SPONS-DFE-LOC-FOREIGN-CITY 108.08

Plan Sponsor's City (or Foreign City) 2a-LOCATION
Input Specification

ForeignLocationAddress/City 108.08 ForeignLocationAddress present
Base: xsd:string
Acknowledgment Error Message: The value for the XML element ForeignLocationAddress/City in line
2a-LOCATION of 5500 is invalid for the datatype CityType. Valid values for this datatype

August 1, 2006 65

5500 SPONS-DFE-LOC-FOREIGN-PROV- 108.09
STATE
Plan Sponsor's State 2a-LOCATION
Input Specification

ProvinceOrState
Base: xsd:string
Acknowledgment Error Message: The value for the XML element ForeignLocationAddress/
ProvinceOrState in line 2a-LOCATION of 5500 is invalid for the datatype CityType. Valid
values for this datatype include strings of up to 22 characters including letters, period,
hyphen, and single space. Numbers, symbols, leading space, trailing space, or multiple
adjacent spaces are not valid.

August 1, 2006 66

5500 SPONS-DFE-LOC-FOREIGN-CNTRY 108.10
Input Specification

ForeignLocationAddress/Country 108.10 ForeignLocationAddress present

Base: xsd:string
Acknowledgment Error Message: The value for the XML element ForeignLocationAddress/Country in
line 2a-COUNTRY (FOREIGN) of 5500 is invalid for the datatype CountryType. Valid values for

August 1, 2006 67

POSTAL-CD
Code)
Input Specification

PostalCode
Base: String22Type
Acknowledgment Error Message: The value for the XML element ForeignLocationAddress/PostalCode
in line 2a-ROUTING CODE (FOREIGN) of 5500 is invalid for the datatype PostalCodeType. Valid

August 1, 2006 68

5500 SPONS-DFE-EIN 115

Employer Identification Number 2b
Input Specification

Name 115
SponsorDfe/EIN
Edit tests:
I-114 Reject when the EIN on Schedule B does not match the EIN on Form 5500 Line 2
(b).
P-241 Reject when the EIN on Schedule A does not match the EIN on Form 5500, Part
II, Line 2(b).
on the Form5500.
Office code]
Base: xsd:string
99)[0-9]{7}
Acknowledgment Error Message: The value for the XML element SponsorDfe/EIN in line 2b of 5500
is invalid for the datatype EINType. Valid values for this datatype include 9-digit numbers
17, 18, 19, 28, 29, 49, 78, 79, or 89.

August 1, 2006 69

5500 SPONS-DFE-PHONE-NUM 117

Sponsor Telephone Number 2c
Input Specification

SponsorDfe/PhoneNum 117
Schema Info: Type PhoneNumberType minOccurs= 0; maxOccurs= 1
Type Info: PhoneNumberType - simpleType [Used for a phone no. - 10 digits]

Base: xsd:string
Acknowledgment Error Message: The value for the XML element SponsorDfe/PhoneNum in line 2c of
5500 is invalid for the datatype PhoneNumberType. Valid values for this datatype include
numeric strings of exactly 10 digits. All other characters, including hyphens, parentheses,
or spaces, are invalid.

August 1, 2006 70

5500 BUSINESS-CODE 118

Business Code 2d
Input Specification

Name 118
BusinessCode
Edit tests:
J-502 Alert when the business code on Form 5500 Line 2d is blank or is not one of
the valid codes listed in the filer instructions.
Schema Info: Type BusinessCodeType minOccurs= 0; maxOccurs= 1
Type Info: BusinessCodeType - simpleType [6-digit business code]

Base: xsd:string
Acknowledgment Error Message: The value for the XML element BusinessCode in line 2d of 5500 is
invalid for the datatype BusinessCodeType. Valid values for this datatype include 6-digit
codes listed in the filer instructions.

August 1, 2006 71

5500 ADMIN-NAME 119

Administrator Name 3a-NAME
Input Specification

Administrator/Name 119
Edit tests:
P-221 Reject when the Plan Administrator's Name on Form 5500, Part II, Line 3a is
blank.
Base: StringType
ParentInfo: Administrator (AdminType)
Acknowledgment Error Message: The value for the XML element Administrator/Name in line 3a-NAME
of 5500 is invalid for the datatype SponsorNameType. Valid values for this datatype include

August 1, 2006 72

5500 ADMIN-CARE-OF-NAME 120

Plan Administrator's Care/Of Name 3a-CARE/OF NAME
Input Specification

Administrator/CareOfName 120
Base: StringType
Acknowledgment Error Message: The value for the XML element Administrator/CareOfName in line 3a-
CARE/OF NAME of 5500 is invalid for the datatype SponsorNameType. Valid values for this

August 1, 2006 73

5500 ADMIN-US-ADDRESS1 121.01

Administrator Street Address (or 3a-STREET
Foreign Street)
Input Specification
XML Element Name ElementID Required in schema if USAddress

USAddress/AddressLine1 121.01 present
Edit tests:
X-114 Reject when plan administrator mailing address information on Form 5500 line
3a is not provided.
other symbols.]
Base: xsd:string
ParentInfo: USAddress (USAddressType) minOccurs=0
Acknowledgment Error Message: The value for the XML element USAddress/AddressLine1 in line 3a-
STREET of 5500 is invalid for the datatype StreetAddressType. Valid values for this datatype
include a string up to 35 characters, which may include letters, numbers, hyphen, slash,
pound, comma, period, or single space. Must begin with letter, number, or pound. Leading,
trailing, or adjacent spaces, or other symbols, are not allowed.

August 1, 2006 74

5500 ADMIN-US-ADDRESS2 121.02

Foreign Street)
Input Specification

USAddress/AddressLine2 121.02
other symbols.]
Base: xsd:string
STREET of 5500 is invalid for the datatype StreetAddressType. Valid values for this datatype

August 1, 2006 75

5500 ADMIN-US-CITY 121.03

Administrator City (or Foreign City) 3a-CITY
Input Specification

USAddress/City 121.03 present
Edit tests:
3a is not provided.
Base: xsd:string
Acknowledgment Error Message: The value for the XML element USAddress/City in line 3a-CITY of
5500 is invalid for the datatype CityType. Valid values for this datatype include strings of
up to 22 characters including letters, period, hyphen, and single space. Numbers, symbols,
leading space, trailing space, or multiple adjacent spaces are not valid.

August 1, 2006 76

5500 ADMIN-US-STATE 121.04

Administrator State 3a-STATE
Input Specification

USAddress/State 121.04 present

WY,AA,AE,AP
Edit tests:
3a is not provided.

Base: xsd:string
Acknowledgment Error Message: The value for the XML element USAddress/State in line 3a-STATE of
5500 is invalid for the datatype StateType. Valid values for this datatype include valid 2-
character state codes.

August 1, 2006 77

5500 ADMIN-US-ZIP 126

Administrator Zip Code 3a-ZIP
Input Specification

USAddress/ZipCode 126 present
Edit tests:
3a is not provided.
Base: xsd:string
Acknowledgment Error Message: The value for the XML element USAddress/ZipCode in line 3a-ZIP of
5500 is invalid for the datatype ZIPCodeType. Valid values for this datatype include numeric
codes of either 5, 9, or 12 digits. No hyphens or spaces allowed.

August 1, 2006 78

5500 ADMIN-FOREIGN-ADDRESS1 122.01

Foreign Street)
Input Specification

ForeignAddress/AddressLine1 122.01 ForeignAddress present
Edit tests:
3a is not provided.
other symbols.]
Base: xsd:string
ParentInfo: ForeignAddress (ForeignAddressType) minOccurs=0
Acknowledgment Error Message: The value for the XML element ForeignAddress/AddressLine1 in line
3a-STREET of 5500 is invalid for the datatype StreetAddressType. Valid values for this

August 1, 2006 79

5500 ADMIN-FOREIGN-ADDRESS2 122.02

Foreign Street)
Input Specification

ForeignAddress/AddressLine2 122.02
other symbols.]
Base: xsd:string
3a-STREET of 5500 is invalid for the datatype StreetAddressType. Valid values for this

August 1, 2006 80

5500 ADMIN-FOREIGN-CITY 122.03

Administrator's City (or Foreign City) 3a-City
Input Specification

ForeignAddress/City 122.03 ForeignAddress present
Edit tests:
3a is not provided.
Base: xsd:string
Acknowledgment Error Message: The value for the XML element ForeignAddress/City in line 3a-City
of 5500 is invalid for the datatype CityType. Valid values for this datatype include strings
of up to 22 characters including letters, period, hyphen, and single space. Numbers,

August 1, 2006 81

5500 ADMIN-FOREIGN-PROV-STATE 122.04

Administrator's State 3a - State
Input Specification

ForeignAddress/ProvinceOrState 122.04
Base: xsd:string
Acknowledgment Error Message: The value for the XML element ForeignAddress/ProvinceOrState in
line 3a - State of 5500 is invalid for the datatype CityType. Valid values for this datatype

August 1, 2006 82

5500 ADMIN-FOREIGN-CNTRY 122.05

Administrator's Foreign Mailing Country 3a-COUNTRY (FOREIGN)
Input Specification

ForeignAddress/Country 122.05 ForeignAddress present
Edit tests:
3a is not provided.

Base: xsd:string
Acknowledgment Error Message: The value for the XML element ForeignAddress/Country in line 3a-
COUNTRY (FOREIGN) of 5500 is invalid for the datatype CountryType. Valid values for this
datatype include 2-digit country codes (see instructions).

August 1, 2006 83

5500 ADMIN-FOREIGN-POSTAL-CD 122.06

Administrator's Foreign Routing Code 3a-ROUTING CODE (FOREIGN)
(Zip Code)
Input Specification

ForeignAddress/PostalCode 122.06
Base: String22Type
Acknowledgment Error Message: The value for the XML element ForeignAddress/PostalCode in line
3a-ROUTING CODE (FOREIGN) of 5500 is invalid for the datatype PostalCodeType. Valid values
for this datatype include up to 22 uppercase characters or numerals, single space, period,
hyphen. Only English (unaccented) letters are allowed.

August 1, 2006 84

5500 ADMIN-EIN 127

Administrator EIN 3b
Input Specification

Administrator/EIN 127
Edit tests:
P-226 Reject when the Plan Administrator's EIN on Form 5500, Part II, Line 3b, is
blank.
Office code]
Base: xsd:string
99)[0-9]{7}
Acknowledgment Error Message: The value for the XML element Administrator/EIN in line 3b of
5500 is invalid for the datatype EINType. Valid values for this datatype include 9-digit
numbers with no spaces or hyphens. The first 2 digits may not include the following: 00, 07,
08, 09, 17, 18, 19, 28, 29, 49, 78, 79, or 89.

August 1, 2006 85

5500 ADMIN-PHONE-NUM 128

Administrator Telephone Number 3c
Input Specification

Administrator/PhoneNum 128

Base: xsd:string
Acknowledgment Error Message: The value for the XML element Administrator/PhoneNum in line 3c
of 5500 is invalid for the datatype PhoneNumberType. Valid values for this datatype include

August 1, 2006 86

5500 LAST-RPT-SPONS-NAME 129

Sponsor Name From Last Return/Report 4a-NAME
Input Specification

LastRptSponsName 129
Base: StringType
Acknowledgment Error Message: The value for the XML element LastRptSponsName in line 4a-NAME of
5500 is invalid for the datatype SponsorNameType. Valid values for this datatype include

August 1, 2006 87

5500 LAST-RPT-SPONS-EIN 130

Sponsor EIN From Last Return/Report 4b-EIN
Input Specification

Name 130
LastRptSponsEIN
Office code]
Base: xsd:string
99)[0-9]{7}
Acknowledgment Error Message: The value for the XML element LastRptSponsEIN in line 4b-EIN of
5500 is invalid for the datatype EINType. Valid values for this datatype include 9-digit
08, 09, 17, 18, 19, 28, 29, 49, 78, 79, or 89.

August 1, 2006 88

5500 LAST-RPT-PLAN-NUM 131

Sponsor Plan Number From Last Return/ 4c-PN
Report
Input Specification

Name 131
LastRptPlanNum

Base: xsd:string
Acknowledgment Error Message: The value for the XML element LastRptPlanNum in line 4c-PN of
5500 is invalid for the datatype PNType. Valid values for this datatype include 3-digit
numbers from 001 to 999. Leading zeroes are required.

August 1, 2006 89

5500 ADMIN-SIGNED-DATE 143

Plan Administrator Signature Date ADMINISTRATOR DATE
Input Specification

AdminSignature/SignedDate 143
Edit tests:
Base: xsd:date
Restrictions: None
ParentInfo: AdminSignature (complex Type) minOccurs=0
ADMINISTRATOR DATE of 5500 is invalid for the datatype DateType. Valid values for this
datatype include valid calendar dates in the format YYYY-MM-DD (hyphens required).

August 1, 2006 90

5500 ADMIN-SIGNED-NAME 144

Plan Administrator Typed Signature ADMINISTRATOR TYPED NAME
Input Specification

AdminSignature/SignedName 144
Edit tests:
Base: xsd:string
ADMINISTRATOR TYPED NAME of 5500 is invalid for the datatype PersonNameType. Valid values
for this datatype include strings up to 35 characters. Allowed characters are letters,
numbers, apostrophes, hyphens, commas, periods, or single space. Other symbols, leading
space, trailing space, or multiple adjacent spaces are invalid.

August 1, 2006 91

5500 SPONS-SIGNED-DATE 146.01

Plan Sponsor Signature Date SPONSOR DATE
Input Specification

SponsSignature/SignedDate 146.01
Edit tests:
Base: xsd:date
Restrictions: None
ParentInfo: SponsSignature (complex Type) minOccurs=0
Acknowledgment Error Message: The value for the XML element SponsSignature/SignedDate in line
SPONSOR DATE of 5500 is invalid for the datatype DateType. Valid values for this datatype

August 1, 2006 92

5500 SPONS-SIGNED-NAME 147.01

Plan Sponsor Typed Signature SPONSOR TYPED NAME
Input Specification

SponsSignature/SignedName 147.01
Edit tests:
Base: xsd:string
Acknowledgment Error Message: The value for the XML element SponsSignature/SignedName in line
SPONSOR TYPED NAME of 5500 is invalid for the datatype PersonNameType. Valid values for this

August 1, 2006 93

5500 DFE-SIGNED-DATE 147.50

Signature of DFE - Date DFE DATE
Input Specification

DfeSignature/SignedDate 147.50
Edit tests:
Base: xsd:date
Restrictions: None
ParentInfo: DfeSignature (complex Type) minOccurs=0
Acknowledgment Error Message: The value for the XML element DfeSignature/SignedDate in line DFE
DATE of 5500 is invalid for the datatype DateType. Valid values for this datatype include

August 1, 2006 94

5500 DFE-SIGNED-NAME 147.60

Signature of DFE - Name DFE TYPED NAME
Input Specification

DfeSignature/SignedName 147.60
Edit tests:
Base: xsd:string
ParentInfo: DfeSignature (complex Type) minOccurs=0
Acknowledgment Error Message: The value for the XML element DfeSignature/SignedName in line DFE
TYPED NAME of 5500 is invalid for the datatype PersonNameType. Valid values for this

August 1, 2006 95

5500 TOT-PARTCP-BOY-CNT 148

Total number of particpants at 5
beginning of year
Input Specification

Name 148
TotPartcpBoyCnt
Edit tests:
P-230 Reject when when Schedule H is not provided and Form 5500 line 5 exceeds 120
participants.
P-356 Reject when Form 5500 line 5 is blank.
Schema Info: Type Count8Type minOccurs= 0; maxOccurs= 1
Type Info: Count8Type - simpleType [8-digit Type for a count field]

Base: IntegerNNType
Restrictions: totalDigits=8
Acknowledgment Error Message: The value for the XML element TotPartcpBoyCnt in line 5 of 5500
is invalid for the datatype Count8Type. Valid values for this datatype include unsigned
integers up to a maximum of 99999999 (8 digits). Commas are invalid in the XML data.

August 1, 2006 96

5500 TOT-ACTIVE-PARTCP-CNT 149

Active Participants 6a
Input Specification

TotActivePartcpCnt 149
Edit tests:
P-231 Reject when Form 5500 Line 6d is blank or does not equal the sum of lines 6a,
6b, and 6c.

Base: IntegerNNType
Acknowledgment Error Message: The value for the XML element TotActivePartcpCnt in line 6a of
5500 is invalid for the datatype Count8Type. Valid values for this datatype include unsigned

August 1, 2006 97

5500 RTD-SEP-PARTCP-RCVG-CNT 150

Retired or Separated Participants 6b
Receiving Benefits
Input Specification

RtdSepPartcpRcvgCnt 150
Edit tests:
6b, and 6c.

Base: IntegerNNType
Acknowledgment Error Message: The value for the XML element RtdSepPartcpRcvgCnt in line 6b of

August 1, 2006 98

5500 RTD-SEP-PARTCP-FUT-CNT 151

Other Retired or Separated Vested 6c
Participants
Input Specification

RtdSepPartcpFutCnt 151
Edit tests:
6b, and 6c.

Base: IntegerNNType
Acknowledgment Error Message: The value for the XML element RtdSepPartcpFutCnt in line 6c of

August 1, 2006 99

5500 SUBTL-ACT-RTD-SEP-CNT 152

Subtotal of 6a, 6b, and 6c 6d
Input Specification

SubtlActRtdSepCnt 152
Edit tests:
6b, and 6c.
P-232 Reject when Form 5500 line 6f is blank or does not equal the sum of Lines 6d
and 6e.

Base: IntegerNNType
Acknowledgment Error Message: The value for the XML element SubtlActRtdSepCnt in line 6d of

August 1, 2006 100


5500 BENEF-RCVG-BNFT-CNT 153

Deceased Participants Whose 6e
Beneficiaries are Receiving/Entitled
to Benefits
Input Specification

BenefRcvgBnftCnt 153
Edit tests:
and 6e.

Base: IntegerNNType
Acknowledgment Error Message: The value for the XML element BenefRcvgBnftCnt in line 6e of 5500
is invalid for the datatype Count8Type. Valid values for this datatype include unsigned

August 1, 2006 101


5500 TOT-ACT-RTD-SEP-BENEF-CNT 154

Total of 6d and 6e 6f
Input Specification

TotActRtdSepBenefCnt 154
Edit tests:
and 6e.

Base: IntegerNNType
Acknowledgment Error Message: The value for the XML element TotActRtdSepBenefCnt in line 6f of

August 1, 2006 102


5500 PARTCP-ACCOUNT-BAL-CNT 155

Number of Participants With Account 6g
Balances
Input Specification

PartcpAccountBalCnt 155

Base: IntegerNNType
Acknowledgment Error Message: The value for the XML element PartcpAccountBalCnt in line 6g of

August 1, 2006 103


5500 SEP-PARTCP-PARTL-VSTD-CNT 156

Participants That Terminated 6h
Employment With Accrued Pension
Benefits
Input Specification

SepPartcpPartlVstdCnt 156

Base: IntegerNNType
Acknowledgment Error Message: The value for the XML element SepPartcpPartlVstdCnt in line 6h of

August 1, 2006 104


5500 CONTRIB-EMPLRS-CNT 157.50

Total number of contributing employers 7
Input Specification

ContribEmployersCnt 157.50
Edit tests:
B-633 Reject when Form 5500 Line A indicates a multiemployer plan and Line 7 is
blank.
B-634 Alert when Form 5500 Line 7 is not blank and Line A indicates that the plan
is not a multiemployer plan.

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element ContribEmployersCnt in line 7 of

August 1, 2006 105


5500 TYPE-PENSION-BNFT-CODE 159

Pension Benefit Codes 8a-CODES
Input Specification

TypePensionBnftCode 159
Edit tests:
B-605 Reject when the total charges on Schedule B Line 9g is not equal to the sum
of Lines 9a through 9f.
B-608 Reject when Schedule B line 3 total employer contributions does not equal the
amount reported in Schedule B line 9i.
B-611 Reject when the total benefits on Schedule B Line 2b(1)(3) is less than Line
2b(1)(2).
2b(2)(2).
2b(3)(2).
I-107 Alert when Schedule B is not attached and any Pension Benefit Code on Form
5500 line 8a contains a "1" except for "1H", and either Funding Arrangement
Code on Form 5500 line 9a(2) is not checked or line 9a(2) is checked and at
least one of Lines 9a(1), 9a(3), 9a(4), are also checked, and Line 5a on
Schedule H or I is not Yes.
I-123 Reject when Schedule R Lines 6a and 6b are not completed and Form 5500 line
8a contains "2B" or "2C".
J-503 Reject when any pension benefit codes on Form 5500 Line 8a are entered and
J-509 Reject and Stop when no codes are indicated on either Form 5500 Line 8a or
Line 8b. Pension and/or Welfare codes must be provided.
P-217 Reject when no pension benefit codes are indicated in Form 5500 line 8a and
the Plan Number is less than 501.
Schema Info: Type TypePensionBnftCodeType minOccurs= 1; maxOccurs= 20
Type Info: TypePensionBnftCodeType - simpleType [Allowed 2-char pension codes]

Base: StringType
Restrictions: Patterns: 1[A-I]|2[A-T]|3[B-F]|3[H-J]
August 1, 2006 106

Acknowledgment Error Message: The value for the XML element TypePensionBnftCode in line 8a-
CODES of 5500 is invalid for the datatype TypePensionBnftCodeType. Valid values for this
datatype include 1A, 1B, 1C, 1D, 1E, 1F, 1G, 1H, 1I, 2A, 2B, 2C, 2D, 2E, 2F, 2G, 2H, 2I, 2J,
2K, 2L, 2M, 2N, 2O, 2P, 2Q, 2R, 2S, 2T, 3B, 3C, 3D, 3E, 3F, 3H, 3I, and 3J.

August 1, 2006 107


5500 TYPE-WELFARE-BNFT-CODE 161

Welfare Benefit Codes 8b-CODES
Input Specification

TypeWelfareBnftCode 161
Edit tests:
J-509 Reject and Stop when no codes are indicated on either Form 5500 Line 8a or
P-359 Reject when the welfare benefit codes on Form 5500 line 8b are blank and the
Plan Number is greater than 500.
Schema Info: Type TypeWelfareBnftCodeType minOccurs= 1; maxOccurs= 20
Type Info: TypeWelfareBnftCodeType - simpleType [Allowed 2-char welfare codes]

Base: StringType
Restrictions: Patterns: 4[A-L]|4[P-U]
Acknowledgment Error Message: The value for the XML element TypeWelfareBnftCode in line 8b-
CODES of 5500 is invalid for the datatype TypeWelfareBnftCodeType. Valid values for this
datatype include 4A, 4B, 4C, 4D, 4E, 4F, 4G, 4H, 4I, 4J, 4K, 4L, 4P, 4Q, 4R, 4S, 4T, and 4U.

August 1, 2006 108


5500 FUNDING-INSURANCE-IND 163.01

Plan Funding Arrangement 9a(1)
Input Specification

FundingArrangement/ 163.01
InsuranceInd
Edit tests:
J-504 Reject when the plan funding arrangement on Form 5500 Line 9a is not
indicated.
P-236 Reject when neither Form 5500 Line 9a(1) nor Line 9a(2) are checked and
Schedule H line 1c(10) indicates BOY or EOY Pooled-Separate Account amounts.
P-265 Reject when Schedule H line 1c(14), funds held in insurance company, contains
an amount but neither Form 5500 line 9a(1) nor 9b(1) is checked.

Base: StringType
ParentInfo: FundingArrangement (complex Type) minOccurs=0
Acknowledgment Error Message: The value for the XML element FundingArrangement/InsuranceInd in
line 9a(1) of 5500 is invalid for the datatype CheckboxType. Valid values for this datatype

August 1, 2006 109


5500 FUNDING-SEC412-IND 163.02

Input Specification

CdSection412Ind
Edit tests:
indicated.

Base: StringType
Acknowledgment Error Message: The value for the XML element FundingArrangement/CdSection412Ind
in line 9a(2) of 5500 is invalid for the datatype CheckboxType. Valid values for this
datatype include 1 (checked), or 0 (unchecked).

August 1, 2006 110


5500 FUNDING-TRUST-IND 163.03

Input Specification

FundingArrangement/TrustInd 163.03
Edit tests:
indicated.

Base: StringType
Acknowledgment Error Message: The value for the XML element FundingArrangement/TrustInd in line
9a(3) of 5500 is invalid for the datatype CheckboxType. Valid values for this datatype

August 1, 2006 111


5500 FUNDING-GEN-ASSET-IND 163.04

Input Specification

GeneralAssetInd
Edit tests:
indicated.
P-235 Reject when Schedule H or Schedule I indicate an amount other than zero in
total assets or total income, and Form 5500 line 9a(4) and 9b(4) have been
checked.

Base: StringType
Acknowledgment Error Message: The value for the XML element FundingArrangement/GeneralAssetInd
in line 9a(4) of 5500 is invalid for the datatype CheckboxType. Valid values for this

August 1, 2006 112


5500 BENEFIT-INSURANCE-IND 164.01

Plan Benefit Arrangement 9b(1)
Input Specification

BenefitArrangement/ 164.01
InsuranceInd
Edit tests:
J-505 Reject when the plan benefit arrangement on Form 5500 Line 9b is not
indicated.
P-285 Reject when Benefit Payments on Schedule H Line 2e(2) equals an amount other
than zero, but Form 5500 Line 9b(1) is not checked.

Base: StringType
ParentInfo: BenefitArrangement (complex Type) minOccurs=0
Acknowledgment Error Message: The value for the XML element BenefitArrangement/InsuranceInd in
line 9b(1) of 5500 is invalid for the datatype CheckboxType. Valid values for this datatype

August 1, 2006 113


5500 BENEFIT-SEC412-IND 164.02

Input Specification

CdSection412Ind
Edit tests:
indicated.

Base: StringType
Acknowledgment Error Message: The value for the XML element BenefitArrangement/CdSection412Ind
in line 9b(2) of 5500 is invalid for the datatype CheckboxType. Valid values for this

August 1, 2006 114


5500 BENEFIT-TRUST-IND 164.03

Input Specification

BenefitArrangement/TrustInd 164.03
Edit tests:
indicated.

Base: StringType
Acknowledgment Error Message: The value for the XML element BenefitArrangement/TrustInd in line
9b(3) of 5500 is invalid for the datatype CheckboxType. Valid values for this datatype

August 1, 2006 115


5500 BENEFIT-GEN-ASSET-IND 164.04

Input Specification

GeneralAssetInd
Edit tests:
indicated.
checked.

Base: StringType
Acknowledgment Error Message: The value for the XML element BenefitArrangement/GeneralAssetInd
in line 9b(4) of 5500 is invalid for the datatype CheckboxType. Valid values for this

August 1, 2006 116


5500 SCH-R-ATTACHED-IND 165

Schedule R Attached Indicator 10a(1) BOX
Input Specification

Name 165
SchRAttachedInd
Edit tests:
X-009 Reject when either Form 5500 line 10a(1) is checked and no Schedule R
attached or Schedule R is attached and Form 5500 line 10a(1) is not checked.

Base: StringType
Acknowledgment Error Message: The value for the XML element SchRAttachedInd in line 10a(1) BOX

August 1, 2006 117


5500 SCH-B-ATTACHED-IND 169

Schedule B Attached Indicator 10a(2) BOX
Input Specification

Name 169
SchBAttachedInd
Edit tests:
X-010 Reject when either Form 5500 line 10a(2) is checked and no Schedule B
attached or Schedule B is attached and Form 5500 line 10a(2) is not checked.

Base: StringType
Acknowledgment Error Message: The value for the XML element SchBAttachedInd in line 10a(2) BOX

August 1, 2006 118


5500 SCH-H-ATTACHED-IND 172

Schedule H Attached Indicator 10b(1) BOX
Input Specification

Name 172
SchHAttachedInd
Edit tests:
X-013 Reject when either Form 5500 line 10b(1) is checked and no Schedule H
attached or Schedule H is attached and Form 5500 line 10b(1) is not checked.

Base: StringType
Acknowledgment Error Message: The value for the XML element SchHAttachedInd in line 10b(1) BOX

August 1, 2006 119


5500 SCH-I-ATTACHED-IND 173

Schedule I Attached Indicator 10b(2) BOX
Input Specification

Name 173
SchIAttachedInd
Edit tests:
X-014 Reject when either Form 5500 line 10b(2) is checked and no Schedule I
attached or Schedule I is attached and Form 5500 line 10b(2) is not checked.

Base: StringType
Acknowledgment Error Message: The value for the XML element SchIAttachedInd in line 10b(2) BOX

August 1, 2006 120


5500 SCH-A-ATTACHED-IND 174

Schedule A Attached Indicator 10b(3) BOX
Input Specification

Name 174
SchAAttachedInd
Edit tests:
X-015 Reject when either Form 5500 line 10b(3) is checked and no Schedule A
attached or Schedule A is attached and Form 5500 line 10b(3) is not checked.

Base: StringType
Acknowledgment Error Message: The value for the XML element SchAAttachedInd in line 10b(3) BOX

August 1, 2006 121


5500 NUM-SCH-A-ATTACHED-CNT 175

Schedule A Count 10b(3) COUNT
Input Specification

NumSchAAttachedCnt 175
Edit tests:
P-237 Reject if Form 5500 Line 10b(3) does not equal to the number of Schedules A
attached.

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element NumSchAAttachedCnt in line 10b(3)
COUNT of 5500 is invalid for the datatype Count4Type. Valid values for this datatype include
unsigned integers up to a maximum of 9999 (4 digits). Commas are invalid in the XML data.

August 1, 2006 122


5500 SCH-C-ATTACHED-IND 176

Schedule C Attached Indicator 10b(4) BOX
Input Specification

Name 176
SchCAttachedInd
Edit tests:
X-017 Reject when either Form 5500 line 10b(4) is checked and no Schedule C
attached or Schedule C is attached and Form 5500 line 10b(4) is not checked.

Base: StringType
Acknowledgment Error Message: The value for the XML element SchCAttachedInd in line 10b(4) BOX

August 1, 2006 123


5500 SCH-D-ATTACHED-IND 177

Schedule D Attached Indicator 10b(5) BOX
Input Specification

Name 177
SchDAttachedInd
Edit tests:
X-018 Reject when either Form 5500 line 10b(5) is checked and no Schedule D
attached or Schedule D is attached and Form 5500 line 10b(5) is not checked.

Base: StringType
Acknowledgment Error Message: The value for the XML element SchDAttachedInd in line 10b(5) BOX

August 1, 2006 124


5500 SCH-G-ATTACHED-IND 178

Schedule G Attached Indicator 10b(6) BOX
Input Specification

Name 178
SchGAttachedInd
Edit tests:
X-019 Reject when either Form 5500 line 10b(6) is checked and no Schedule G
attached or Schedule G is attached and Form 5500 line 10b(6) is not checked.

Base: StringType
Acknowledgment Error Message: The value for the XML element SchGAttachedInd in line 10b(6) BOX

August 1, 2006 125


Schedule A SCH-A-PLAN-YEAR-BEGIN-DATE 183

Input Specification

Edit tests:
Base: xsd:date
Restrictions: None
BEGIN of Schedule A is invalid for the datatype DateType. Valid values for this datatype

August 1, 2006 126


Schedule A SCH-A-PLAN-YEAR-END-DATE 184

Tax Period End TAXPERIOD
Input Specification

Name 184
PlanYearEndDate
Edit tests:
Base: xsd:date
Restrictions: None
Acknowledgment Error Message: The value for the XML element PlanYearEndDate in line TAXPERIOD
of Schedule A is invalid for the datatype DateType. Valid values for this datatype include

August 1, 2006 127


Schedule A SCH-A-PLAN-NUM 185

Three-Digit Plan Number B
Input Specification

Name 185
PlanNum
Edit tests:
P-240 Reject when the plan number on Schedule(s) A does not match the plan number
on Form 5500, Part II, Line 1(b).

Base: xsd:string
Acknowledgment Error Message: The value for the XML element PlanNum in line B of Schedule A is

If missing, create element with values copied from 5500.
August 1, 2006 128


Schedule A SCH-A-EIN 186

Sponsor EIN D
Input Specification

Name 186
EIN
Edit tests:
P-241 Reject when the EIN on Schedule A does not match the EIN on Form 5500, Part
II, Line 2(b).
Office code]
Base: xsd:string
99)[0-9]{7}
Acknowledgment Error Message: The value for the XML element EIN in line D of Schedule A is
17, 18, 19, 28, 29, 49, 78, 79, or 89.

Special processing: Leading zeroes must be retained. If blank, populate from SPONS-DFE-EIN.
August 1, 2006 129


Schedule A INS-CARRIER-NAME 187

Name of Insurance Carrier 1a
Input Specification

Name 187
InsCarrierName
Base: StringType
Acknowledgment Error Message: The value for the XML element InsCarrierName in line 1a of
Schedule A is invalid for the datatype SponsorNameType. Valid values for this datatype
include strings up to 70 characters. Allowed characters are letters, numbers, commas,
periods, hyphens, slash, ampersand, percent, or single space. Leading space, trailing space,
or multiple adjacent spaces are invalid.

August 1, 2006 130


Schedule A INS-CARRIER-EIN 192

EIN of Insurance Carrier 1b
Input Specification

Name 192
InsCarrierEIN
Office code]
Base: xsd:string
99)[0-9]{7}
Acknowledgment Error Message: The value for the XML element InsCarrierEIN in line 1b of
Schedule A is invalid for the datatype EINType. Valid values for this datatype include 9-
digit numbers with no spaces or hyphens. The first 2 digits may not include the following:
00, 07, 08, 09, 17, 18, 19, 28, 29, 49, 78, 79, or 89.

Special processing: Leading zeroes must be retained.
August 1, 2006 131


Schedule A INS-CARRIER-NAIC-CODE 193

NAIC Code 1c
Input Specification

InsCarrierNAICCode 193
Schema Info: Type String5Type minOccurs= 0; maxOccurs= 1
Type Info: String5Type - simpleType [5 char max, no other restrictions]

Base: StringType
Restrictions: maxLength=5
Acknowledgment Error Message: The value for the XML element InsCarrierNAICCode in line 1c of
Schedule A is invalid for the datatype String5Type. Valid values for this datatype include
any string of up to 5 characters.

August 1, 2006 132


Schedule A INS-CONTRACT-NUM 194

Contract or Identification Number 1d
Input Specification

Name 194
InsContractNum

Base: StringType
Acknowledgment Error Message: The value for the XML element InsContractNum in line 1d of

August 1, 2006 133


Schedule A INS-PRSN-COVERED-EOY-CNT 195

Approximate Number of Persons Covered 1e
At End of Policy or Contract Year
Input Specification

InsPrsnCoveredEoyCnt 195

Base: IntegerNNType
Acknowledgment Error Message: The value for the XML element InsPrsnCoveredEoyCnt in line 1e of
Schedule A is invalid for the datatype Count7Type. Valid values for this datatype include

August 1, 2006 134


Schedule A INS-POLICY-FROM-DATE 196

Policy or Contract Year (From Date) 1f
Input Specification

InsPolicyFromDate 196
Base: xsd:date
Restrictions: None
Acknowledgment Error Message: The value for the XML element InsPolicyFromDate in line 1f of
Schedule A is invalid for the datatype DateType. Valid values for this datatype include

August 1, 2006 135


Schedule A INS-POLICY-GROUPED-IND 196.01

Policy or Contract Year (From Date) 1f
Input Specification

InsPolicyGroupedInd 196.01

Base: StringType
Acknowledgment Error Message: The value for the XML element InsPolicyGroupedInd in line 1f of
Schedule A is invalid for the datatype CheckboxType. Valid values for this datatype include
1 (checked), or 0 (unchecked).

August 1, 2006 136


Schedule A INS-POLICY-TO-DATE 197

Policy or Contract Year (To Date) 1g
Input Specification

Name 197
InsPolicyToDate
Base: xsd:date
Restrictions: None
Acknowledgment Error Message: The value for the XML element InsPolicyToDate in line 1g of
Schedule A is invalid for the datatype DateType. Valid values for this datatype include

August 1, 2006 137


Schedule A INS-BROKER-COMM-TOT-AMT 198.01

Total Amount of Commissions 2-TOTAL-COMMISSION
Input Specification

InsBrokerCommTotAmt 198.01
Schema Info: Type USAmountType minOccurs= 0; maxOccurs= 1
Type Info: USAmountType - simpleType [signed 15-digit integer]

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element InsBrokerCommTotAmt in line 2-TOTAL-
COMMISSION of Schedule A is invalid for the datatype USAmountType. Valid values for this
datatype include signed integers up to a maximum of 15 digits. Commas are invalid.

August 1, 2006 138


Schedule A INS-BROKER-FEES-TOT-AMT 198.02

Total Amount of Fees 2-TOTAL-FEES
Input Specification

InsBrokerFeesTotAmt 198.02

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element InsBrokerFeesTotAmt in line 2-TOTAL-
FEES of Schedule A is invalid for the datatype USAmountType. Valid values for this datatype
include signed integers up to a maximum of 15 digits. Commas are invalid.

August 1, 2006 139


Schedule A INS-BROKER-NAME 199

Broker Name 2a-BROKER 1 NAME
Input Specification

Name 199
InsBroker/Name
Schema Info: Type FirmNameType minOccurs= 0; maxOccurs= 1
Type Info: FirmNameType - simpleType [35 char, letters, digits, single space, comma, hyphen,
period, slash, percent, ampersand, apostrophe only]
Base: StringType
Restrictions: maxLength=35 Patterns: [A-Za-z0-9]( ?[A-Za-z0-9,'&\-\./%])*
ParentInfo: InsBroker (complex Type) minOccurs=0 maxOccurs=unbounded
Acknowledgment Error Message: The value for the XML element InsBroker/Name in line 2a-BROKER 1
NAME of Schedule A is invalid for the datatype FirmNameType. Valid values for this datatype
include strings up to 35 characters, including letters, numerals, single space, comma,
hyphen, period, slash, percent, and ampersand.

August 1, 2006 140


Schedule A INS-BROKER-US-ADDRESS1 200.01

Broker 1 Address 2a-BROKER 1 ADDRESS
Input Specification

other symbols.]
Base: xsd:string
BROKER 1 ADDRESS of Schedule A is invalid for the datatype StreetAddressType. Valid values
for this datatype include a string up to 35 characters, which may include letters, numbers,

August 1, 2006 141


Schedule A INS-BROKER-US-ADDRESS2 200.02

Input Specification

other symbols.]
Base: xsd:string
BROKER 1 ADDRESS of Schedule A is invalid for the datatype StreetAddressType. Valid values

August 1, 2006 142


Schedule A INS-BROKER-US-CITY 200.03

Broker 1 City 2a-BROKER 1 CITY
Input Specification

Base: xsd:string
Acknowledgment Error Message: The value for the XML element USAddress/City in line 2a-BROKER 1
CITY of Schedule A is invalid for the datatype CityType. Valid values for this datatype

August 1, 2006 143


Schedule A INS-BROKER-US-STATE 200.04

Broker 1 State 2a-BROKER 1 STATE
Input Specification


WY,AA,AE,AP

Base: xsd:string
Acknowledgment Error Message: The value for the XML element USAddress/State in line 2a-BROKER 1
STATE of Schedule A is invalid for the datatype StateType. Valid values for this datatype

August 1, 2006 144


Schedule A INS-BROKER-US-ZIP 200.05

Broker 1 Zip Code 2a-BROKER 1 ZIP CODE
Input Specification

USAddress/ZipCode 200.05 present
Base: xsd:string
Acknowledgment Error Message: The value for the XML element USAddress/ZipCode in line 2a-BROKER
1 ZIP CODE of Schedule A is invalid for the datatype ZIPCodeType. Valid values for this
datatype include numeric codes of either 5, 9, or 12 digits. No hyphens or spaces allowed.

August 1, 2006 145


Schedule A INS-BROKER-FOREIGN-ADDRESS1 201.01
Input Specification

other symbols.]
Base: xsd:string
2a-BROKER 1 ADDRESS of Schedule A is invalid for the datatype StreetAddressType. Valid
values for this datatype include a string up to 35 characters, which may include letters,
numbers, hyphen, slash, pound, comma, period, or single space. Must begin with letter,
number, or pound. Leading, trailing, or adjacent spaces, or other symbols, are not allowed.

August 1, 2006 146


Schedule A INS-BROKER-FOREIGN-ADDRESS2 201.02
Input Specification

other symbols.]
Base: xsd:string
2a-BROKER 1 ADDRESS of Schedule A is invalid for the datatype StreetAddressType. Valid

August 1, 2006 147


Schedule A INS-BROKER-FOREIGN-CITY 201.03

Broker 1 City 2a-BROKER 1 CITY
Input Specification

Base: xsd:string
Acknowledgment Error Message: The value for the XML element ForeignAddress/City in line 2a-
BROKER 1 CITY of Schedule A is invalid for the datatype CityType. Valid values for this
datatype include strings of up to 22 characters including letters, period, hyphen, and
single space. Numbers, symbols, leading space, trailing space, or multiple adjacent spaces
are not valid.

August 1, 2006 148


Schedule A INS-BROKER-FOREIGN-STATE- 201.04
PROV
Broker 1 State 2a-BROKER 1 STATE
Input Specification


WY,AA,AE,AP
Base: xsd:string
line 2a-BROKER 1 STATE of Schedule A is invalid for the datatype CityType. Valid values for
this datatype include strings of up to 22 characters including letters, period, hyphen, and
are not valid.

August 1, 2006 149


Schedule A INS-BROKER-FOREIGN-COUNTRY 201.05

Input Specification


Base: xsd:string
BROKER 1 ZIP CODE of Schedule A is invalid for the datatype CountryType. Valid values for

August 1, 2006 150


Schedule A INS-BROKER-FOREIGN-POSTAL- 201.06
CD
Input Specification

Base: String22Type
2a-BROKER 1 ZIP CODE of Schedule A is invalid for the datatype PostalCodeType. Valid values
for this datatype include up to 22 uppercase characters or numerals, single space, period,

August 1, 2006 151


Schedule A INS-BROKER-COMM-PD-AMT 204

Sales and base commissions paid 2b-BROKER 1
Input Specification

InsBroker/CommPdAmt 204

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element InsBroker/CommPdAmt in line 2b-
BROKER 1 of Schedule A is invalid for the datatype USAmountType. Valid values for this

August 1, 2006 152


Schedule A INS-BROKER-FEES-PD-AMT 205

Fees and other commissions paid 2c-BROKER AMOUNT
Input Specification

InsBroker/FeesPdAmt 205

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element InsBroker/FeesPdAmt in line 2c-
BROKER AMOUNT of Schedule A is invalid for the datatype USAmountType. Valid values for this

August 1, 2006 153


Schedule A INS-BROKER-FEES-PD-TEXT 206

Fees Paid - Purpose 2d-BROKER 1 PURPOSE
Input Specification

InsBroker/FeesPdText 206

Base: StringType
Acknowledgment Error Message: The value for the XML element InsBroker/FeesPdText in line 2d-
BROKER 1 PURPOSE of Schedule A is invalid for the datatype String105Type. Valid values for
this datatype include any string of up to 105 characters.

August 1, 2006 154


Schedule A INS-BROKER-CODE 207

Type of Organization Code - Broker 2e-BROKER 1
Input Specification

Name 207
InsBroker/Code
Valid values: 1=Banking, Savings & Loan Association, Credit Union, or other similar financial
institution; 2=Trust company; 3=Insurance Agent or Broker; 4=Agent or Broker other than
insurance; 5=Third party administrator; 6=Investment company/Mutual Fund; 7=Investment
Manager/Adviser; 8=Labor union; 9=Foreign entity; 0=Other.
Schema Info: Type InsBrokerCodeType minOccurs= 0; maxOccurs= 1
Type Info: InsBrokerCodeType - simpleType [enum 0-9]

Base: StringType
Restrictions: Patterns: [0-9]
Acknowledgment Error Message: The value for the XML element InsBroker/Code in line 2e-BROKER 1
of Schedule A is invalid for the datatype InsBrokerCodeType. Valid values for this datatype
include single-digit codes from 0 to 9.

August 1, 2006 155


Schedule A PENSION-EOY-GEN-ACCT-AMT 211

Current Value of Plan Interest In the 3
General Account At Year End
Input Specification

PensionEoyGenAcctAmt 211

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element PensionEoyGenAcctAmt in line 3 of
Schedule A is invalid for the datatype USAmountType. Valid values for this datatype include
signed integers up to a maximum of 15 digits. Commas are invalid.

August 1, 2006 156


Schedule A PENSION-EOY-SEP-ACCT-AMT 212

Current Value of Plan's Interest In 4
Separate Accounts At Year End
Input Specification

PensionEoySepAcctAmt 212

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element PensionEoySepAcctAmt in line 4 of

August 1, 2006 157


Schedule A PENSION-BASIS-RATES-TEXT 213

State the Basis of Premium Rates 5a
Input Specification

PensionBasisRatesText 213

Base: StringType
Acknowledgment Error Message: The value for the XML element PensionBasisRatesText in line 5a of

August 1, 2006 158


Schedule A PENSION-PREM-PAID-TOT-AMT 214

Premiums Paid To Carrier 5b
Input Specification

PensionPremPaidTotAmt 214

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element PensionPremPaidTotAmt in line 5b of

August 1, 2006 159


Schedule A PENSION-UNPAID-PREMIUM-AMT 215

Premiums Due But Unpaid At The End Of 5c
The Year
Input Specification

PensionUnpaidPremiumAmt 215

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element PensionUnpaidPremiumAmt in line 5c
of Schedule A is invalid for the datatype USAmountType. Valid values for this datatype

August 1, 2006 160


Schedule A PENSION-CONTRACT-COST-AMT 216

Carrier Incurred Any Specific Costs In 5d
Connection With The Acquisition Of The
Contract
Input Specification

PensionContractCostAmt 216

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element PensionContractCostAmt in line 5d

August 1, 2006 161


Schedule A PENSION-COST-TEXT 217

Specify Nature of Costs 5d-TEXT
Input Specification

Name 217
PensionCostText

Base: StringType
Acknowledgment Error Message: The value for the XML element PensionCostText in line 5d-TEXT of

August 1, 2006 162


Schedule A ALLOC-CONTRACTS-INDIV-IND 218.01

Specify Type of Allocated Contract 5e
Input Specification

AllocContractsIndivInd 218.01

Base: StringType
Acknowledgment Error Message: The value for the XML element AllocContractsIndivInd in line 5e
of Schedule A is invalid for the datatype CheckboxType. Valid values for this datatype

August 1, 2006 163


Schedule A ALLOC-CONTRACTS-GROUP-IND 218.02

Input Specification

AllocContractsGroupInd 218.02

Base: StringType
Acknowledgment Error Message: The value for the XML element AllocContractsGroupInd in line 5e

August 1, 2006 164


Schedule A ALLOC-CONTRACTS-OTHER-IND 218.03

Input Specification

AllocContractsOtherInd 218.03

Base: StringType
Acknowledgment Error Message: The value for the XML element AllocContractsOtherInd in line 5e

August 1, 2006 165


Schedule A ALLOC-CONTRACTS-OTHER-TEXT 219

Specify Other Type of Allocated 5e-TEXT
Contract
Input Specification

AllocContractsOtherText 219

Base: StringType
Acknowledgment Error Message: The value for the XML element AllocContractsOtherText in line 5e-
TEXT of Schedule A is invalid for the datatype String105Type. Valid values for this datatype
include any string of up to 105 characters.

August 1, 2006 166


Schedule A PENSION-DISTRIB-BNFT-TERM- 220
PLN-IND
If Contract Purchased To Distribute 5f
Benefits From A Terminating Plan Check
Box
Input Specification

PensionDistribBnftTermPlnInd 220

Base: StringType
Acknowledgment Error Message: The value for the XML element PensionDistribBnftTermPlnInd in
line 5f of Schedule A is invalid for the datatype CheckboxType. Valid values for this

August 1, 2006 167


Schedule A UNALLOC-CONTRACTS-DEP- 221.01
ADMIN-IND
Type of Unallocated Contract 6a
Input Specification

UnallocContractsDepAdminInd 221.01

Base: StringType
Acknowledgment Error Message: The value for the XML element UnallocContractsDepAdminInd in line
6a of Schedule A is invalid for the datatype CheckboxType. Valid values for this datatype

August 1, 2006 168


Schedule A UNALLOC-CONTRACTS-IMM-PART- 221.02
GUAR-IND
Input Specification

UnallocContractsImmPartGuarInd 221.02

Base: StringType
Acknowledgment Error Message: The value for the XML element UnallocContractsImmPartGuarInd in
line 6a of Schedule A is invalid for the datatype CheckboxType. Valid values for this

August 1, 2006 169


Schedule A UNALLOC-CONTRACTS-GUAR- 221.03
INVEST-IND
Input Specification

UnallocContractsGuarInvestInd 221.03

Base: StringType
Acknowledgment Error Message: The value for the XML element UnallocContractsGuarInvestInd in
line 6a of Schedule A is invalid for the datatype CheckboxType. Valid values for this

August 1, 2006 170


Schedule A UNALLOC-CONTRACTS-OTHER-IND 221.04
Input Specification

UnallocContractsOtherInd 221.04

Base: StringType
Acknowledgment Error Message: The value for the XML element UnallocContractsOtherInd in line 6a

August 1, 2006 171


Schedule A UNALLOC-CONTRACTS-OTHER- 222
TEXT
Specify Other Type of Unallocated 6a(4)-TEXT
Contract
Input Specification

UnallocContractsOtherText 222

Base: StringType
Acknowledgment Error Message: The value for the XML element UnallocContractsOtherText in line 6a
(4)-TEXT of Schedule A is invalid for the datatype String105Type. Valid values for this
datatype include any string of up to 105 characters.

August 1, 2006 172


Schedule A PENSION-END-PREV-BAL-AMT 223

Balance at End of Previous Year 6b
Input Specification

PensionEndPrevBalAmt 223
Edit tests:
X-021 Reject when Schedule A Line 6d does not equal the sum of lines 6b and 6c(6).

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element PensionEndPrevBalAmt in line 6b of

August 1, 2006 173


Schedule A PENSION-CONTRIB-DEP-AMT 224

Contributions Deposited During The Year 6c(1)
Input Specification

PensionContribDepAmt 224
Edit tests:
X-020 Reject when Schedule A Line 6c(6) does not equal the sum of lines 6c(1)
through 6c(5).

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element PensionContribDepAmt in line 6c(1)

August 1, 2006 174


Schedule A PENSION-DIVND-CR-DEP-AMT 225

Dividends and Credits 6c(2)
Input Specification

PensionDivndCrDepAmt 225
Edit tests:
through 6c(5).

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element PensionDivndCrDepAmt in line 6c(2)

August 1, 2006 175


Schedule A PENSION-INT-CR-DUR-YR-AMT 226

Interest Credited During the Year 6c(3)
Input Specification

PensionIntCrDurYrAmt 226
Edit tests:
through 6c(5).

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element PensionIntCrDurYrAmt in line 6c(3)

August 1, 2006 176


Schedule A PENSION-TRANSFER-FROM-AMT 227

Transferred from Separate Accounts 6c(4)
Input Specification

PensionTransferFromAmt 227
Edit tests:
through 6c(5).

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element PensionTransferFromAmt in line 6c
(4) of Schedule A is invalid for the datatype USAmountType. Valid values for this datatype

August 1, 2006 177


Schedule A PENSION-OTHER-AMT 228.01

Specify Other Additions Amount 6c(5)-AMOUNT
Input Specification

Name 228.01
PensionOtherAmt
Edit tests:
through 6c(5).

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element PensionOtherAmt in line 6c(5)-
AMOUNT of Schedule A is invalid for the datatype USAmountType. Valid values for this

August 1, 2006 178


Schedule A PENSION-OTHER-TEXT 229.01

Specify Other Additions Text 6c(5)-TEXT
Input Specification

PensionOtherText 229.01

Base: StringType
Acknowledgment Error Message: The value for the XML element PensionOtherText in line 6c(5)-TEXT
of Schedule A is invalid for the datatype String105Type. Valid values for this datatype

August 1, 2006 179


Schedule A PENSION-TOT-ADDITIONS-AMT 230

Total Additions 6c(6)
Input Specification

PensionTotAdditionsAmt 230
Edit tests:
through 6c(5).

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element PensionTotAdditionsAmt in line 6c
(6) of Schedule A is invalid for the datatype USAmountType. Valid values for this datatype

August 1, 2006 180


Schedule A PENSION-TOT-BAL-ADDN-AMT 231

Total of Balance and Additions 6d
Input Specification

PensionTotBalAddnAmt 231
Edit tests:
X-023 Reject when Schedule A Line 6f does not equal line 6d minus 6e(5).

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element PensionTotBalAddnAmt in line 6d of

August 1, 2006 181


Schedule A PENSION-BNFTS-DSBRSD-AMT 232

Disbursed From Fund To Pay Benefits or 6e(1)
Purchase Annuities
Input Specification

PensionBnftsDsbrsdAmt 232
Edit tests:
X-022 Reject when Schedule A Line 6e(5) does not equal the sum of lines 6e(1)
through 6e(4).

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element PensionBnftsDsbrsdAmt in line 6e(1)

August 1, 2006 182


Schedule A PENSION-ADMIN-CHRG-AMT 233

Administration Charge Made by Carrier 6e(2)
Input Specification

PensionAdminChrgAmt 233
Edit tests:
through 6e(4).

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element PensionAdminChrgAmt in line 6e(2)

August 1, 2006 183


Schedule A PENSION-TRANSFER-TO-AMT 234

Transferred to Separate Accounts 6e(3)
Input Specification

PensionTransferToAmt 234
Edit tests:
through 6e(4).

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element PensionTransferToAmt in line 6e(3)

August 1, 2006 184


Schedule A PENSION-OTH-DED-AMT 235.01

Specify Other Deductions Amount 6e(4)-AMOUNT
Input Specification

PensionOthDedAmt 235.01
Edit tests:
through 6e(4).

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element PensionOthDedAmt in line 6e(4)-
AMOUNT of Schedule A is invalid for the datatype USAmountType. Valid values for this

August 1, 2006 185


Schedule A PENSION-OTH-DED-TEXT 236.01

Specify Other Deductions Text 6e(4)-TEXT
Input Specification

PensionOthDedText 236.01

Base: StringType
Acknowledgment Error Message: The value for the XML element PensionOthDedText in line 6e(4)-

August 1, 2006 186


Schedule A PENSION-TOT-DED-AMT 237

Total Deductions 6e(5)
Input Specification

PensionTotDedAmt 237
Edit tests:
through 6e(4).

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element PensionTotDedAmt in line 6e(5) of

August 1, 2006 187


Schedule A PENSION-EOY-BAL-AMT 238

Balance at End of Year 6f
Input Specification

PensionEoyBalAmt 238
Edit tests:

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element PensionEoyBalAmt in line 6f of

August 1, 2006 188


Schedule A WLFR-BNFT-HEALTH-IND 240.01

Benefit and Contract Type 7
Input Specification

WlfrTable/HealthInd 240.01

Base: StringType
ParentInfo: WlfrTable (complex Type) minOccurs=0
Acknowledgment Error Message: The value for the XML element WlfrTable/HealthInd in line 7 of

August 1, 2006 189


Schedule A WLFR-BNFT-DENTAL-IND 240.02

Input Specification

WlfrTable/DentalInd 240.02

Base: StringType
Acknowledgment Error Message: The value for the XML element WlfrTable/DentalInd in line 7 of

August 1, 2006 190


Schedule A WLFR-BNFT-VISION-IND 240.03

Input Specification

WlfrTable/VisionInd 240.03

Base: StringType
Acknowledgment Error Message: The value for the XML element WlfrTable/VisionInd in line 7 of

August 1, 2006 191


Schedule A WLFR-BNFT-LIFE-INSUR-IND 240.04

Input Specification

WlfrTable/LifeInsurInd 240.04

Base: StringType
Acknowledgment Error Message: The value for the XML element WlfrTable/LifeInsurInd in line 7 of

August 1, 2006 192


Schedule A WLFR-BNFT-TEMP-DISAB-IND 240.05

Input Specification

WlfrTable/TempDisabInd 240.05

Base: StringType
Acknowledgment Error Message: The value for the XML element WlfrTable/TempDisabInd in line 7 of

August 1, 2006 193


Schedule A WLFR-BNFT-LONG-TERM-DISAB- 240.06
IND
Input Specification

WlfrTable/LongTermDisabInd 240.06

Base: StringType
Acknowledgment Error Message: The value for the XML element WlfrTable/LongTermDisabInd in line
7 of Schedule A is invalid for the datatype CheckboxType. Valid values for this datatype

August 1, 2006 194


Schedule A WLFR-BNFT-UNEMP-IND 240.07

Input Specification

WlfrTable/ 240.07
SupplementUnemployInd

Base: StringType
Acknowledgment Error Message: The value for the XML element WlfrTable/SupplementUnemployInd in
line 7 of Schedule A is invalid for the datatype CheckboxType. Valid values for this

August 1, 2006 195


Schedule A WLFR-BNFT-DRUG-IND 240.08

Input Specification

WlfrTable/PrescriptDrugInd 240.08

Base: StringType
Acknowledgment Error Message: The value for the XML element WlfrTable/PrescriptDrugInd in line
7 of Schedule A is invalid for the datatype CheckboxType. Valid values for this datatype

August 1, 2006 196


Schedule A WLFR-BNFT-STOP-LOSS-IND 240.09

Input Specification

WlfrTable/StopLossInd 240.09

Base: StringType
Acknowledgment Error Message: The value for the XML element WlfrTable/StopLossInd in line 7 of

August 1, 2006 197


Schedule A WLFR-BNFT-HMO-IND 240.10

Input Specification

WlfrTable/HmoInd 240.10

Base: StringType
Acknowledgment Error Message: The value for the XML element WlfrTable/HmoInd in line 7 of

August 1, 2006 198


Schedule A WLFR-BNFT-PPO-IND 240.11

Input Specification

WlfrTable/PpoInd 240.11

Base: StringType
Acknowledgment Error Message: The value for the XML element WlfrTable/PpoInd in line 7 of

August 1, 2006 199


Schedule A WLFR-BNFT-INDEMNITY-IND 240.12

Input Specification

WlfrTable/IndemnityInd 240.12

Base: StringType
Acknowledgment Error Message: The value for the XML element WlfrTable/IndemnityInd in line 7 of

August 1, 2006 200


Schedule A WLFR-BNFT-OTHER-IND 240.99

Input Specification

WlfrTable/OtherInd 240.99

Base: StringType
Acknowledgment Error Message: The value for the XML element WlfrTable/OtherInd in line 7 of

August 1, 2006 201


Schedule A WLFR-TYPE-BNFT-OTH-TEXT 241

Specify Other Benefit and Contract 7(m)-TEXT
Types
Input Specification

WlfrTypeBnftOthText 241

Base: StringType
Acknowledgment Error Message: The value for the XML element WlfrTypeBnftOthText in line 7(m)-

August 1, 2006 202


Schedule A WLFR-PREMIUM-RCVD-AMT 242

Premiums Received 8a(1)
Input Specification

WlfrPremiumRcvdAmt 242
Edit tests:
X-024 Reject when Schedule A Line 8a(4)does not equal to line 8a(1) plus 8a(2)
minus 8a(3).

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element WlfrPremiumRcvdAmt in line 8a(1) of

August 1, 2006 203


Schedule A WLFR-UNPAID-DUE-AMT 243

Increase (Decrease) in Amount Due But 8a(2)
Unpaid
Input Specification

WlfrUnpaidDueAmt 243
Edit tests:
minus 8a(3).

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element WlfrUnpaidDueAmt in line 8a(2) of

August 1, 2006 204


Schedule A WLFR-RESERVE-AMT 244

Increase (Decrease) in Unearned 8a(3)
Premium Reserve
Input Specification

Name 244
WlfrReserveAmt
Edit tests:
minus 8a(3).

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element WlfrReserveAmt in line 8a(3) of

August 1, 2006 205


Schedule A WLFR-TOT-EARNED-PREM-AMT 245

Total Premiums 8a(4)
Input Specification

WlfrTotEarnedPremAmt 245
Edit tests:
minus 8a(3).

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element WlfrTotEarnedPremAmt in line 8a(4)

August 1, 2006 206


Schedule A WLFR-CLAIMS-PAID-AMT 246

Claims Paid 8b(1)
Input Specification

WlfrClaimsPaidAmt 246
Edit tests:
X-025 Reject when Schedule A Line 8b(3) does not equal to the sum of lines 8b(1)
and 8b(2).

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element WlfrClaimsPaidAmt in line 8b(1) of

August 1, 2006 207


Schedule A WLFR-INCR-RESERVE-AMT 247

Increase (Decrease) in Claim Reserves 8b(2)
Input Specification

WlfrIncrReserveAmt 247
Edit tests:
and 8b(2).

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element WlfrIncrReserveAmt in line 8b(2) of

August 1, 2006 208


Schedule A WLFR-INCURRED-CLAIM-AMT 248

Incurred Claims 8b(3)
Input Specification

WlfrIncurredClaimAmt 248
Edit tests:
and 8b(2).

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element WlfrIncurredClaimAmt in line 8b(3)

August 1, 2006 209


Schedule A WLFR-CLAIMS-CHRGD-AMT 249

Claims Charged 8b(4)
Input Specification

WlfrClaimsChrgdAmt 249

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element WlfrClaimsChrgdAmt in line 8b(4) of

August 1, 2006 210


Schedule A WLFR-RET-COMMISSIONS-AMT 250

Retention Charges - Commissions 8c(1)A
Input Specification

WlfrRetCommissionsAmt 250
Edit tests:
X-026 Reject when Schedule A Line 8c(1)H does not equal the sum of lines 8c(1)A
through 8c(1)G.

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element WlfrRetCommissionsAmt in line 8c(1)
A of Schedule A is invalid for the datatype USAmountType. Valid values for this datatype

August 1, 2006 211


Schedule A WLFR-RET-ADMIN-AMT 251

Retention Charges - Administrative 8c(1)B
Service or Other Fees
Input Specification

Name 251
WlfrRetAdminAmt
Edit tests:
through 8c(1)G.

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element WlfrRetAdminAmt in line 8c(1)B of

August 1, 2006 212


Schedule A WLFR-RET-OTH-COST-AMT 252

Retention Charges - Other Specific 8c(1)C
Acquisition Costs
Input Specification

WlfrRetOthCostAmt 252
Edit tests:
through 8c(1)G.

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element WlfrRetOthCostAmt in line 8c(1)C of

August 1, 2006 213


Schedule A WLFR-RET-OTH-EXPENSE-AMT 253

Retention Charges - Other Expenses 8c(1)D
Input Specification

WlfrRetOthExpenseAmt 253
Edit tests:
through 8c(1)G.

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element WlfrRetOthExpenseAmt in line 8c(1)D

August 1, 2006 214


Schedule A WLFR-RET-TAXES-AMT 254

Retention Charges - Taxes 8c(1)E
Input Specification

Name 254
WlfrRetTaxesAmt
Edit tests:
through 8c(1)G.

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element WlfrRetTaxesAmt in line 8c(1)E of

August 1, 2006 215


Schedule A WLFR-RET-CHARGES-AMT 255

Retention Charges - Charges for Risks 8c(1)F
or Other Contingencies
Input Specification

WlfrRetChargesAmt 255
Edit tests:
through 8c(1)G.

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element WlfrRetChargesAmt in line 8c(1)F of

August 1, 2006 216


Schedule A WLFR-RET-OTH-CHRGS-AMT 256

Retention Charges - Other Retention 8c(1)G
Charges
Input Specification

WlfrRetOthChrgsAmt 256
Edit tests:
through 8c(1)G.

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element WlfrRetOthChrgsAmt in line 8c(1)G

August 1, 2006 217


Schedule A WLFR-RET-TOT-AMT 257

Total Retention Charges 8c(1)H
Input Specification

Name 257
WlfrRetTotAmt
Edit tests:
through 8c(1)G.

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element WlfrRetTotAmt in line 8c(1)H of

August 1, 2006 218


Schedule A WLFR-REFUND-CASH-IND 258.01

Dividends or Retroactive Rate Refunds 8c(2)-BOX
Input Specification

WlfrRefundCashInd 258.01

Base: StringType
Acknowledgment Error Message: The value for the XML element WlfrRefundCashInd in line 8c(2)-BOX

August 1, 2006 219


Schedule A WLFR-REFUND-CREDIT-IND 258.02

Dividends or Retroactive Rate Refunds 8c(2)-BOX
Input Specification

WlfrRefundCreditInd 258.02

Base: StringType
Acknowledgment Error Message: The value for the XML element WlfrRefundCreditInd in line 8c(2)-
BOX of Schedule A is invalid for the datatype CheckboxType. Valid values for this datatype

August 1, 2006 220


Schedule A WLFR-REFUND-AMT 259

Dividend or Retroactive Rate Refunds - 8c(2)-AMOUNT
Amount
Input Specification

Name 259
WlfrRefundAmt

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element WlfrRefundAmt in line 8c(2)-AMOUNT

August 1, 2006 221


Schedule A WLFR-HELD-BNFTS-AMT 260

Amount Held to Provide Benefits After 8d(1)
Retirement
Input Specification

WlfrHeldBnftsAmt 260

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element WlfrHeldBnftsAmt in line 8d(1) of

August 1, 2006 222


Schedule A WLFR-CLAIMS-RESERVE-AMT 261

Claim Reserves 8d(2)
Input Specification

WlfrClaimsReserveAmt 261

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element WlfrClaimsReserveAmt in line 8d(2)

August 1, 2006 223


Schedule A WLFR-OTH-RESERVE-AMT 262

Other Reserves 8d(3)
Input Specification

WlfrOthReserveAmt 262

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element WlfrOthReserveAmt in line 8d(3) of

August 1, 2006 224


Schedule A WLFR-DIVNDS-DUE-AMT 263

Dividends or Retroactive Rate Refunds 8e
Due
Input Specification

WlfrDivndsDueAmt 263

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element WlfrDivndsDueAmt in line 8e of

August 1, 2006 225


Schedule A WLFR-TOT-CHARGES-PAID-AMT 264

Total Premiums or Subscription Charges 9a
Paid to Carrier
Input Specification

WlfrTotChargesPaidAmt 264

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element WlfrTotChargesPaidAmt in line 9a of

August 1, 2006 226


Schedule A WLFR-ACQUIS-COST-AMT 265

Other Specific Costs Incurred With the 9b
Acquisition or Retention of the
Contract
Input Specification

WlfrAcquisCostAmt 265

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element WlfrAcquisCostAmt in line 9b of

August 1, 2006 227


Schedule A WLFR-ACQUIS-COST-TEXT 266

Specify Nature of Costs 9b-TEXT
Input Specification

WlfrAcquisCostText 266
Schema Info: Type ShortExplanationType minOccurs= 0; maxOccurs= 1
Type Info: ShortExplanationType - simpleType [A short explanation field that allows up to 1000
characters.]
Base: TextType
Acknowledgment Error Message: The value for the XML element WlfrAcquisCostText in line 9b-TEXT
of Schedule A is invalid for the datatype ShortExplanationType. Valid values for this
datatype include text strings up to 1000 characters.

August 1, 2006 228


Schedule A INS-FAIL-PROVIDE-INFO-IND 266.50

Insurance company fail to provide 10
information
Input Specification

InsFailProvideInfoInd 266.50
Schema Info: Type YesNoType minOccurs= 0; maxOccurs= 1
Type Info: YesNoType - simpleType [boolean string, 1=yes, 2=no]

Base: StringType
Acknowledgment Error Message: The value for the XML element InsFailProvideInfoInd in line 10 of
Schedule A is invalid for the datatype YesNoType. Valid values for this datatype include
either 1 (yes) or 2 (no).

August 1, 2006 229


Schedule A INS-FAIL-PROVIDE-INFO-TEXT 266.60

Line 10 specify 11
Input Specification

InsFailProvideInfoText 266.60

Base: StringType
Acknowledgment Error Message: The value for the XML element InsFailProvideInfoText in line 11
of Schedule A is invalid for the datatype String105Type. Valid values for this datatype

August 1, 2006 230


Schedule B SCH-B-PLAN-YEAR-BEGIN-DATE 267

Input Specification

Edit tests:
B-622 Alert when Line 1a of Schedule B equals the Plan Year Begin date on Schedule
B and Line 1b(1) does not equal Line 2a.
B and Line 1d(2)(a) does not equal Line 2b(4)(3).
X-027 Reject when the Plan Year Beginning Date on Schedule B does not match the
Plan Year Beginning Date on Form 5500.
X-027SF Reject when the Plan Year Beginning Date on Schedule B does not match the
Plan Year Beginning Date on Form 5500-SF.
Base: xsd:date
Restrictions: None
BEGIN of Schedule B is invalid for the datatype DateType. Valid values for this datatype

August 1, 2006 231


Schedule B SCH-B-TAX-PRD 268

Tax Period End TAXPERIOD
Input Specification

Name 268
PlanYearEndDate
Edit tests:
X-028 Reject when the Plan Year Ending Date on Schedule B does not match the Plan
Year Ending Date on Form 5500.
X-028SF Reject when the Plan Year Ending Date on Schedule B does not match the Plan
Year Ending Date on Form 5500-SF.
Base: xsd:date
Restrictions: None
Acknowledgment Error Message: The value for the XML element PlanYearEndDate in line TAXPERIOD
of Schedule B is invalid for the datatype DateType. Valid values for this datatype include

August 1, 2006 232


Schedule B SCH-B-PN 269

Three Digit Plan Number B
Input Specification

Name 269
PlanNum
Edit tests:
X-029 Reject when the plan number on Schedule B does not match the plan number on
Form 5500, Part II, Line 1(b).
X-029SF Reject when the plan number on Schedule b does not match the plan number on
Form 5500-SF, Part II, Line 1(b).

Base: xsd:string
Acknowledgment Error Message: The value for the XML element PlanNum in line B of Schedule B is

Special processing: Leading zeroes must be retained. If blank, populate from SPONS-DFE-PN.
August 1, 2006 233


Schedule B SCH-B-EIN 270

Sponsor EIN D
Input Specification

Name 270
EIN
Edit tests:
I-114 Reject when the EIN on Schedule B does not match the EIN on Form 5500 Line 2
(b).
I-114SF Reject when the EIN on Schedule B does not match the EIN on Form 5500-SF Line
2(b).
Office code]
Base: xsd:string
99)[0-9]{7}
Acknowledgment Error Message: The value for the XML element EIN in line D of Schedule B is
17, 18, 19, 28, 29, 49, 78, 79, or 89.

Special processing: Leading zeroes must be retained. If blank, populate from SPONS-DFE-EIN.
August 1, 2006 234


Schedule B ACTRL-TYPE-EMPLR-CODE 271

Type of Plan E
Input Specification

ActrlTypeEmplrCode 271
Valid values: 1=Multiemployer; 2=Single employer; 3=Multiple employer
Edit tests:
B-607 Reject if Schedule B line E (Type of plan) does not match the plan entity
reported on Form 5500 line A.
B-607SF Reject if Schedule B Line E (Type of plan) does not match the plan entity
reported on Form 5500-SF Line A.
Type Info: Enum1To3Type - simpleType [enum values 1,2,3]

Base: StringType
Restrictions: Enumerations: 1, 2, 3,
Acknowledgment Error Message: The value for the XML element ActrlTypeEmplrCode in line E of
Schedule B is invalid for the datatype Enum1To3Type. Valid values for this datatype include
1, 2, or 3.

August 1, 2006 235


Schedule B ACTRL-100-LESS-PARTCP-PR- 272
YR-IND
100 or Fewer Participants In Prior F
Plan Year Box
Input Specification

Actrl100LessPartcpPrYrInd 272
Edit tests:
I-102SF Alert when Schedule B Part II is not completed, if Form 5500-SF Line A
contains "1" or "2" and Form 5500-SF Line 9a contains "1x" and either Form
5500-SF Line 5a is 101 or more or Schedule B Line F is blank.

Base: StringType
Acknowledgment Error Message: The value for the XML element Actrl100LessPartcpPrYrInd in line F
of Schedule B is invalid for the datatype CheckboxType. Valid values for this datatype

August 1, 2006 236


Schedule B ACTRL-VALUE-DATE 273

Actuarial Valuation Date 1a
Input Specification

Name 273
ActrlValueDate
Edit tests:
X-031SF Alert when Schedule B Line 1a is not a date between the Plan Year Beginning
and Plan Year Ending dates on Form 5500-SF.
Base: xsd:date
Restrictions: None
Acknowledgment Error Message: The value for the XML element ActrlValueDate in line 1a of
Schedule B is invalid for the datatype DateType. Valid values for this datatype include

August 1, 2006 237


Schedule B ACTRL-CURR-VALUE-AST-01-AMT 274
Current Value of Assets 1b(1)
Input Specification

ActrlCurrValueAst01Amt 274
Edit tests:

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element ActrlCurrValueAst01Amt in line 1b
(1) of Schedule B is invalid for the datatype USAmountType. Valid values for this datatype

August 1, 2006 238


Schedule B ACTRL-AST-FNDNG-STD-AMT 275

Actuarial Value of Assets For Funding 1b(2)
Standard Account
Input Specification

ActrlAstFndngStdAmt 275

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element ActrlAstFndngStdAmt in line 1b(2)
of Schedule B is invalid for the datatype USAmountType. Valid values for this datatype

August 1, 2006 239


Schedule B ACTRL-ACCR-LIAB-GAIN-MTHD- 276
AMT
Accrued Liability For Plans Using 1c(1)
Immediate Gain Methods
Input Specification

ActrlAccrLiabGainMthdAmt 276

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element ActrlAccrLiabGainMthdAmt in line 1c

August 1, 2006 240


Schedule B ACTRL-UNFND-LIAB-MTHD-BASE- 277
AMT
Unfunded Liability for Methods with 1c(2)(a)
Bases
Input Specification

ActrlUnfndLiabMthdBaseAmt 277
Edit tests:
I-118 Alert when Schedule B lines 1c(2)(a), 1c(2)(b), or 1c(2)(c) is blank when
method code on line 5 is "A" or "E".

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element ActrlUnfndLiabMthdBaseAmt in line 1c
(2)(a) of Schedule B is invalid for the datatype USAmountType. Valid values for this

August 1, 2006 241


Schedule B ACTRL-ACCR-LIAB-AGE-MTHD- 278
AMT
Accrued Liability Under Entry Age 1c(2)(b)
Normal Method
Input Specification

ActrlAccrLiabAgeMthdAmt 278
Edit tests:

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element ActrlAccrLiabAgeMthdAmt in line 1c
(2)(b) of Schedule B is invalid for the datatype USAmountType. Valid values for this

August 1, 2006 242


Schedule B ACTRL-NORM-COST-AGE-MTHD- 279
AMT
Normal Cost Under Entry Age Normal 1c(2)(c)
Method
Input Specification

ActrlNormCostAgeMthdAmt 279
Edit tests:

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element ActrlNormCostAgeMthdAmt in line 1c
(2)(c) of Schedule B is invalid for the datatype USAmountType. Valid values for this

August 1, 2006 243


Schedule B ACTRL-CURR-LIAB-PRE-PARTCP- 280
AMT
Amount Excluded from Current Liability 1d(1)
Attributable To Pre-Participation
Service
Input Specification

ActrlCurrLiabPrePartcpAmt 280

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element ActrlCurrLiabPrePartcpAmt in line 1d

August 1, 2006 244


Schedule B ACTRL-RPA94-INFO-CURR-LIAB- 281
AMT
Current Liability - RPA 94 1d(2)(a)
Input Specification

ActrlRpa94InfoCurrLiabAmt 281
Edit tests:

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element ActrlRpa94InfoCurrLiabAmt in line 1d

August 1, 2006 245


Schedule B ACTRL-RPA94-EXPT-INCR-LIAB- 282
AMT
Expected Increase In Current Liability 1d(2)(b)
- RPA 94
Input Specification

ActrlRpa94ExptIncrLiabAmt 282

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element ActrlRpa94ExptIncrLiabAmt in line 1d
(2)(b) of Schedule B is invalid for the datatype USAmountType. Valid values for this

August 1, 2006 246


Schedule B ACTRL-CURR-LIAB-HIGH-INT- 283
AMT
Current Liability Computed At Highest 1d(2)(c)
Allowable Interest Rate - RPA 94
Input Specification

ActrlCurrLiabHighIntAmt 283

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element ActrlCurrLiabHighIntAmt in line 1d
(2)(c) of Schedule B is invalid for the datatype USAmountType. Valid values for this

August 1, 2006 247


Schedule B ACTRL-RPA94-EXPT-RELEASE- 284
LIAB-AMT
Expected Release from "RPA '94" 1d(2)(d)
Current Liability - RPA 94
Input Specification

ActrlRpa94ExptReleaseLiabAmt 284

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element ActrlRpa94ExptReleaseLiabAmt in
line 1d(2)(d) of Schedule B is invalid for the datatype USAmountType. Valid values for this

August 1, 2006 248


Schedule B ACTRL-EXPECT-PLAN-PAYMENT- 288
AMT
Expected Plan Disbursements for the 1d(3)
Plan Year
Input Specification

ActrlExpectPlanPaymentAmt 288

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element ActrlExpectPlanPaymentAmt in line 1d

August 1, 2006 249


Schedule B SCH-B-SIGNATURE-DATE 290

Signature Date DATE
Input Specification

SchBSignatureDate 290
Edit tests:
I-115 Reject when Actuary signature ( Typed name, Firm name, or Date) on Schedule B
is missing or invalid.
begin with "05".
Base: xsd:date
Restrictions: None
Acknowledgment Error Message: The value for the XML element SchBSignatureDate in line DATE of

August 1, 2006 250


Schedule B SCH-B-ACTUARY-NAME-LINE 291

Print/Type Name of Actuary TYPED NAME
Input Specification

SchBActuaryNameLine 291
Edit tests:
Base: xsd:string
Acknowledgment Error Message: The value for the XML element SchBActuaryNameLine in line TYPED
NAME of Schedule B is invalid for the datatype PersonNameType. Valid values for this

August 1, 2006 251


Schedule B SCH-B-ACTUARY-FIRM-NAME 293

Firm Name of Actuary FIRM
Input Specification

SchBActuaryFirmName 293
Edit tests:
Base: StringType
Acknowledgment Error Message: The value for the XML element SchBActuaryFirmName in line FIRM of
Schedule B is invalid for the datatype FirmNameType. Valid values for this datatype include
strings up to 35 characters, including letters, numerals, single space, comma, hyphen,
period, slash, percent, and ampersand.

August 1, 2006 252


Schedule B SCH-B-ACTUARY-US-ADDRESS1 294.01

Address of Actuary Firm ADDRESS
Input Specification

SchBActuaryUSAddress/ 294.01 SchBActuaryUSAddress present
AddressLine1
other symbols.]
Base: xsd:string
ParentInfo: SchBActuaryUSAddress (USAddressType) minOccurs=0
Acknowledgment Error Message: The value for the XML element SchBActuaryUSAddress/AddressLine1
in line ADDRESS of Schedule B is invalid for the datatype StreetAddressType. Valid values

August 1, 2006 253


Schedule B SCH-B-ACTUARY-US-ADDRESS2 294.02

Input Specification

SchBActuaryUSAddress/ 294.02
AddressLine2
other symbols.]
Base: xsd:string
Acknowledgment Error Message: The value for the XML element SchBActuaryUSAddress/AddressLine2
in line ADDRESS of Schedule B is invalid for the datatype StreetAddressType. Valid values

August 1, 2006 254


Schedule B SCH-B-ACTUARY-US-CITY 294.03

City of Actuary Firm CITY
Input Specification

SchBActuaryUSAddress/City 294.03 SchBActuaryUSAddress present
Base: xsd:string
Acknowledgment Error Message: The value for the XML element SchBActuaryUSAddress/City in line
CITY of Schedule B is invalid for the datatype CityType. Valid values for this datatype

August 1, 2006 255


Schedule B SCH-B-ACTUARY-US-STATE 294.04

State of Actuary Firm STATE
Input Specification

SchBActuaryUSAddress/State 294.04 SchBActuaryUSAddress present

WY,AA,AE,AP

Base: xsd:string
Acknowledgment Error Message: The value for the XML element SchBActuaryUSAddress/State in line
STATE of Schedule B is invalid for the datatype StateType. Valid values for this datatype

August 1, 2006 256


Schedule B SCH-B-ACTUARY-US-ZIP 294.05

Zip Code of Actuary Firm ZIP
Input Specification

SchBActuaryUSAddress/ZipCode 294.05 SchBActuaryUSAddress present
Base: xsd:string
Acknowledgment Error Message: The value for the XML element SchBActuaryUSAddress/ZipCode in
line ZIP of Schedule B is invalid for the datatype ZIPCodeType. Valid values for this

August 1, 2006 257


Schedule B SCH-B-ACTUARY-FOREIGN- 295.01
ADDRESS1
Input Specification

SchBActuaryForeignAddress/ 295.01 SchBActuaryForeignAddress present
AddressLine1
other symbols.]
Base: xsd:string
ParentInfo: SchBActuaryForeignAddress (ForeignAddressType) minOccurs=0
Acknowledgment Error Message: The value for the XML element SchBActuaryForeignAddress/
AddressLine1 in line ADDRESS of Schedule B is invalid for the datatype StreetAddressType.
Valid values for this datatype include a string up to 35 characters, which may include
letters, numbers, hyphen, slash, pound, comma, period, or single space. Must begin with
letter, number, or pound. Leading, trailing, or adjacent spaces, or other symbols, are not
allowed.

August 1, 2006 258


ADDRESS2
Input Specification

SchBActuaryForeignAddress/ 295.02
AddressLine2
other symbols.]
Base: xsd:string
AddressLine2 in line ADDRESS of Schedule B is invalid for the datatype StreetAddressType.
Valid values for this datatype include a string up to 35 characters, which may include
letters, numbers, hyphen, slash, pound, comma, period, or single space. Must begin with
letter, number, or pound. Leading, trailing, or adjacent spaces, or other symbols, are not
allowed.

August 1, 2006 259


Schedule B SCH-B-ACTUARY-FOREIGN-CITY 295.03

Actuary Firm City CITY
Input Specification

SchBActuaryForeignAddress/City 295.03 SchBActuaryForeignAddress present
Base: xsd:string
Acknowledgment Error Message: The value for the XML element SchBActuaryForeignAddress/City in
line CITY of Schedule B is invalid for the datatype CityType. Valid values for this datatype

August 1, 2006 260


Schedule B SCH-B-ACTUARY-FOREIGN-PROV- 295.04
STATE
State STATE
Input Specification

ProvinceOrState
Base: xsd:string
ProvinceOrState in line STATE of Schedule B is invalid for the datatype CityType. Valid
values for this datatype include strings of up to 22 characters including letters, period,
hyphen, and single space. Numbers, symbols, leading space, trailing space, or multiple
adjacent spaces are not valid.

August 1, 2006 261


Schedule B SCH-B-ACTUARY-FOREIGN-CNTRY 295.05
Input Specification

SchBActuaryForeignAddress/ 295.05 SchBActuaryForeignAddress present
Country

Base: xsd:string
Acknowledgment Error Message: The value for the XML element SchBActuaryForeignAddress/Country
in line of Schedule B is invalid for the datatype CountryType. Valid values for this

August 1, 2006 262


POSTAL-CD
Zip Code ZIPCODE
Input Specification

PostalCode
Base: String22Type
PostalCode in line ZIPCODE of Schedule B is invalid for the datatype PostalCodeType. Valid

August 1, 2006 263


Schedule B SCH-B-ACTUARY-PHONE-NUM 298

Telephone Number of Actuary Firm PHONE
Input Specification

SchBActuaryPhoneNum 298

Base: xsd:string
Acknowledgment Error Message: The value for the XML element SchBActuaryPhoneNum in line PHONE
of Schedule B is invalid for the datatype PhoneNumberType. Valid values for this datatype
include numeric strings of exactly 10 digits. All other characters, including hyphens,
parentheses, or spaces, are invalid.

August 1, 2006 264


Schedule B SCH-B-ACTRY-ENRLMT-NUM 298.01

Most Recent Enrollment Number G
Input Specification

SchBActryEnrlmtNum 298.01
Valid values: Schema allows first two significant digits = '99', '02', '05', '08', or '11'.
Edit tests may further restrict valid values.
Edit tests:
begin with "05".
Schema Info: Type EnrlmtNumType minOccurs= 0; maxOccurs= 1
Type Info: EnrlmtNumType - simpleType [7-digit enrollment number]

Base: StringType
Restrictions: Patterns: (99|02|05|08|11)[0-9]{5}
Acknowledgment Error Message: The value for the XML element SchBActryEnrlmtNum in line G of
Schedule B is invalid for the datatype EnrlmtNumType. Valid values for this datatype include
7-digit codes beginning with either 99, 02, 05, 08, or 11.

August 1, 2006 265


Schedule B SCH-B-ACTUARY-NOT-REFLECT- 299
IND
Actuary Not Fully Reflected Any BOX
Regulation/Ruling Promulgated Under
Statute Box
Input Specification

SchBActuaryNotReflectInd 299
Edit tests:
X-032 Reject when a Statement by the Enrolled Actuary (Attachment
[AttachmentTypeCode ='ActuaryStatement']) is not attached and the Schedule B
box labeled "actuary has not fully reflected any regulation or ruling
promulgated under the statute in completing this schedule" is checked.

Base: StringType
Acknowledgment Error Message: The value for the XML element SchBActuaryNotReflectInd in line
BOX of Schedule B is invalid for the datatype CheckboxType. Valid values for this datatype

August 1, 2006 266


Schedule B ACTRL-CURR-VALUE-AST-02-AMT 300
Current Value of the Assets 2a
Input Specification

ActrlCurrValueAst02Amt 300
Edit tests:

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element ActrlCurrValueAst02Amt in line 2a

August 1, 2006 267


Schedule B ACTRL-LIAB-RTD-PARTCP-CNT 301

Retired - Number 2b(1)(1)
Input Specification

ActrlLiabRtdPartcpCnt 301
Edit tests:
B-619 Reject when Line 2b(1)(3) of Schedule B contains a value and Line 2b(1)(1) is
blank or zero.
X-033 Reject when Schedule B Line 2b(4)(1) is not equal to the sum of lines 2b(1)
(1), 2b(2)(1), and 2b(3)(1).

Base: IntegerNNType
Acknowledgment Error Message: The value for the XML element ActrlLiabRtdPartcpCnt in line 2b(1)
(1) of Schedule B is invalid for the datatype Count8Type. Valid values for this datatype
include unsigned integers up to a maximum of 99999999 (8 digits). Commas are invalid in the
XML data.

August 1, 2006 268


Schedule B ACTRL-LIAB-RTD-VSTD-BNFT- 302
AMT
Retired - Vested 2b(1)(2)
Input Specification

ActrlLiabRtdVstdBnftAmt 302
Edit tests:
B-602 Reject when the total vested benefits on Schedule B Line 2b(4)(2) is not
equal to the sum of Lines 2b(1)(2), 2b(2)(2), and 2b(3)(2).
2b(4)(2).
2b(1)(2).

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element ActrlLiabRtdVstdBnftAmt in line 2b
(1)(2) of Schedule B is invalid for the datatype USAmountType. Valid values for this

August 1, 2006 269


Schedule B ACTRL-LIAB-RTD-TOTAL-BNFT- 303
AMT
Retired - Total 2b(1)(3)
Input Specification

ActrlLiabRtdTotalBnftAmt 303
Edit tests:
B-603 Reject when the total benefits on Schedule B Line 2b(4)(3)is not equal to the
sum of Lines 2b(1)(3), 2b(2)(3), and 2b(3)(3).
2b(1)(2).
blank or zero.

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element ActrlLiabRtdTotalBnftAmt in line 2b

August 1, 2006 270


Schedule B ACTRL-LIAB-TERM-PARTCP-CNT 304

Terminated - Number 2b(2)(1)
Input Specification

ActrlLiabTermPartcpCnt 304
Edit tests:
blank or zero.
(1), 2b(2)(1), and 2b(3)(1).

Base: IntegerNNType
Acknowledgment Error Message: The value for the XML element ActrlLiabTermPartcpCnt in line 2b(2)
XML data.

August 1, 2006 271


Schedule B ACTRL-LIAB-TERM-VSTD-BNFT- 305
AMT
Terminated - Vested 2b(2)(2)
Input Specification

ActrlLiabTermVstdBnftAmt 305
Edit tests:
2b(2)(2).

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element ActrlLiabTermVstdBnftAmt in line 2b

August 1, 2006 272


Schedule B ACTRL-LIAB-TERM-TOTAL-BNFT- 306
AMT
Terminated - Total 2b(2)(3)
Input Specification

ActrlLiabTermTotalBnftAmt 306
Edit tests:
2b(2)(2).
blank or zero.

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element ActrlLiabTermTotalBnftAmt in line 2b

August 1, 2006 273


Schedule B ACTRL-LIAB-ACT-PARTCP-CNT 307

Active - Number 2b(3)(1)
Input Specification

ActrlLiabActPartcpCnt 307
Edit tests:
blank or zero.
(1), 2b(2)(1), and 2b(3)(1).

Base: IntegerNNType
Acknowledgment Error Message: The value for the XML element ActrlLiabActPartcpCnt in line 2b(3)
XML data.

August 1, 2006 274


Schedule B ACTRL-LIAB-ACT-VSTD-BNFT- 308
AMT
Active - Vested 2b(3)(2)
Input Specification

ActrlLiabActVstdBnftAmt 308
Edit tests:
2b(3)(2).

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element ActrlLiabActVstdBnftAmt in line 2b

August 1, 2006 275


Schedule B ACTRL-LIAB-ACT-TOTAL-BNFT- 309
AMT
Active - Total 2b(3)(3)
Input Specification

ActrlLiabActTotalBnftAmt 309
Edit tests:
2b(3)(2).
blank or zero.

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element ActrlLiabActTotalBnftAmt in line 2b

August 1, 2006 276


Schedule B ACTRL-TOT-LIAB-PARTCP-CNT 310

Total - Number 2b(4)(1)
Input Specification

ActrlTotLiabPartcpCnt 310
Edit tests:
(1), 2b(2)(1), and 2b(3)(1).

Base: IntegerNNType
Acknowledgment Error Message: The value for the XML element ActrlTotLiabPartcpCnt in line 2b(4)
XML data.

August 1, 2006 277


Schedule B ACTRL-TOT-LIAB-VSTD-BNFT- 311
AMT
Total - Vested 2b(4)(2)
Input Specification

ActrlTotLiabVstdBnftAmt 311
Edit tests:
2b(4)(2).

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element ActrlTotLiabVstdBnftAmt in line 2b

August 1, 2006 278


Schedule B ACTRL-TOT-LIAB-BNFT-AMT 312

Total - Total Benefits 2b(4)(3)
Input Specification

ActrlTotLiabBnftAmt 312
Edit tests:
2b(4)(2).

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element ActrlTotLiabBnftAmt in line 2b(4)

August 1, 2006 279


Schedule B ACTRL-TOT-CURR-LIAB-PRCNT 313

Percentage Less Than 70% Test 2c
Input Specification

ActrlTotCurrLiabPrcnt 313
Schema Info: Type DecimalNNType (restricted) minOccurs= 0; maxOccurs= 1
Type Info: DecimalNNType - simpleType [2-digit decimal typically used by a non-negative

decimal amount field.]
Base: xsd:decimal
Restrictions: minInclusive=0.00 fractionDigits=2
Acknowledgment Error Message: The value for the XML element ActrlTotCurrLiabPrcnt in line 2c of
Schedule B is invalid for the datatype DecimalNNType. Valid values for this datatype include
unsigned numbers including a decimal point and up to 2 fractional digits.

August 1, 2006 280


Schedule B ACTRL-CONTRIB-DATE 314

Contribution Date 1 3a-1
Input Specification

ActrlContrib/Date 314
Base: xsd:date
Restrictions: None
ParentInfo: ActrlContrib (ContribType) minOccurs=0 maxOccurs=unbounded
Acknowledgment Error Message: The value for the XML element ActrlContrib/Date in line 3a-1 of

August 1, 2006 281


Schedule B ACTRL-CONTRIB-EMPLR-AMT 315

Employer Contribution 1 3b-1
Input Specification

ActrlContrib/EmplrAmt 315
Edit tests:
B-614 Reject when the value provided in Schedule B line 3b-Total is not equal to
the sum of all Schedule B line 3b values.

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element ActrlContrib/EmplrAmt in line 3b-1

August 1, 2006 282


Schedule B ACTRL-CONTRIB-EMPLEE-AMT 316

Employee Contribution 1 3c-1
Input Specification

ActrlContrib/EmpleeAmt 316
Edit tests:
B-615 Reject when the value provided in Schedule B line 3c-Total is not equal to
the sum of all Schedule B line 3c values.

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element ActrlContrib/EmpleeAmt in line 3c-1

August 1, 2006 283


Schedule B ACTRL-TOT-EMPLR-CONTRIB-AMT 359
Total Employer Contributions 3b-TOTAL
Input Specification

ActrlTotEmplrContribAmt 359
Edit tests:
B-614 Reject when the value provided in Schedule B line 3b-Total is not equal to
the sum of all Schedule B line 3b values.

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element ActrlTotEmplrContribAmt in line 3b-
TOTAL of Schedule B is invalid for the datatype USAmountType. Valid values for this datatype

August 1, 2006 284


Schedule B ACTRL-TOT-EMPLEE-CONTRIB- 360
AMT
Total Employee Contributions 3c-TOTAL
Input Specification

ActrlTotEmpleeContribAmt 360
Edit tests:
B-615 Reject when the value provided in Schedule B line 3c-Total is not equal to
the sum of all Schedule B line 3c values.

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element ActrlTotEmpleeContribAmt in line 3c-
TOTAL of Schedule B is invalid for the datatype USAmountType. Valid values for this datatype

August 1, 2006 285


Schedule B ACTRL-OTH-FND-CURR-LIAB- 361
PRCNT
Plans Other Than Multiemployer Plans, 4a
Enter Funded Current Liability
Percentage
Input Specification

ActrlOthFndCurrLiabPrcnt 361
Edit tests:
I-117SF Alert when Schedule B Line 4a is blank and Form 5500-SF Line A(1) or Line A
(2) is checked, unless Form 5500-SF line B(1) is checked.
Schema Info: Type DecimalNN1Type minOccurs= 0; maxOccurs= 1
Type Info: DecimalNN1Type - simpleType [1-digit decimal non-negative]

Base: DecimalNNType
Acknowledgment Error Message: The value for the XML element ActrlOthFndCurrLiabPrcnt in line 4a
of Schedule B is invalid for the datatype DecimalNN1Type. Valid values for this datatype
include unsigned numbers including a decimal point and up to one fractional digit.

August 1, 2006 286


Schedule B ACTRL-1ST-LIQUIDITY-SHORT- 362
AMT
1st Quarter Liquidity Shortfall 4b(1)
Input Specification

Actrl1stLiquidityShortAmt 362

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element Actrl1stLiquidityShortAmt in line 4b

August 1, 2006 287


Schedule B ACTRL-2ND-LIQUIDITY-SHORT- 363
AMT
2nd Quarter Liquidity Shortfall 4b(2)
Input Specification

Actrl2ndLiquidityShortAmt 363

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element Actrl2ndLiquidityShortAmt in line 4b

August 1, 2006 288


Schedule B ACTRL-3RD-LIQUIDITY-SHORT- 364
AMT
3rd Quarter Liquidity Shortfall 4b(3)
Input Specification

Actrl3rdLiquidityShortAmt 364

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element Actrl3rdLiquidityShortAmt in line 4b

August 1, 2006 289


Schedule B ACTRL-4TH-LIQUIDITY-SHORT- 365
AMT
4th Quarter Liquidity Shortfall 4b(4)
Input Specification

Actrl4thLiquidityShortAmt 365

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element Actrl4thLiquidityShortAmt in line 4b

August 1, 2006 290


Schedule B ACTRL-COST-METHOD-CODE 366

Actuarial Cost Method Used As Basis 5
For Plan Year's Funding Standard
Account Computation
Input Specification

ActrlCostMethodCode 366
Valid values: A=Attained age normal; B=Entry age normal; C=Accrued benefit (unit credit);
D=Aggregate; E=Frozen initial liability; F=Individual level premium; G=Individual aggregate;
H=Other.
Edit tests:
Schema Info: Type CostMethodCodeType minOccurs= 0; maxOccurs= 1
Type Info: CostMethodCodeType - simpleType [1-char code, A-H]

Base: StringType
Restrictions: Patterns: [A-H]
Acknowledgment Error Message: The value for the XML element ActrlCostMethodCode in line 5 of
Schedule B is invalid for the datatype CostMethodCodeType. Valid values for this datatype
include single-character codes from A to H.

August 1, 2006 291


Schedule B ACTRL-OTH-COST-TEXT 367

Specify Other Actuarial Cost Method 5h-TEXT
Input Specification

ActrlOthCostText 367

Base: StringType
Acknowledgment Error Message: The value for the XML element ActrlOthCostText in line 5h-TEXT of
Schedule B is invalid for the datatype String105Type. Valid values for this datatype include

August 1, 2006 292


Schedule B ACTRL-CHG-FNDNG-MTHD-IND 368

Has A Change Been Made In Funding 5i
Method for this Plan Year
Input Specification

ActrlChgFndngMthdInd 368
Edit tests:
I-119 Reject when Schedule B line 5k is blank and Line 5i is Yes and Line 5j is No.

Base: StringType
Acknowledgment Error Message: The value for the XML element ActrlChgFndngMthdInd in line 5i of
Schedule B is invalid for the datatype YesNoType. Valid values for this datatype include

August 1, 2006 293


Schedule B ACTRL-CHG-REVENUE-PROC-IND 369

Change Pursuant to Revenue Procedure 5j
95-51
Input Specification

ActrlChgRevenueProcInd 369
Edit tests:
I-126 Reject when Schedule B Line 5(j) is checked "yes", but Schedule R Line 8 is
not checked "yes" or "not applicable."

Base: StringType
Acknowledgment Error Message: The value for the XML element ActrlChgRevenueProcInd in line 5j
of Schedule B is invalid for the datatype YesNoType. Valid values for this datatype include

August 1, 2006 294


Schedule B ACTRL-CHG-FNDNG-MTHD-DATE 370

Date of Ruling Letter Approving the 5k
Change in Funding Method
Input Specification

ActrlChgFndngMthdDate 370
Edit tests:
Base: xsd:date
Restrictions: None
Acknowledgment Error Message: The value for the XML element ActrlChgFndngMthdDate in line 5k of

August 1, 2006 295


Schedule B ACTRL-CURR-LIAB-RPA-PRCNT 371

RPA '94 Current Liability Interest 6a
Rates
Input Specification

ActrlCurrLiabRpaPrcnt 371

Base: xsd:decimal
Acknowledgment Error Message: The value for the XML element ActrlCurrLiabRpaPrcnt in line 6a of
Schedule B is invalid for the datatype DecimalNNType. Valid values for this datatype include

August 1, 2006 296


Schedule B ACTRL-CURR-LIAB-RPA-IND 372

RPA '94 Current Liability Interest 6a-INDICATOR
Rates Indicator
Input Specification

ActrlCurrLiabRpaInd 372

Base: StringType
Acknowledgment Error Message: The value for the XML element ActrlCurrLiabRpaInd in line 6a-
INDICATOR of Schedule B is invalid for the datatype CheckboxType. Valid values for this

August 1, 2006 297


Schedule B ACTRL-WEIGHTED-RTM-AGE 375

Weighted Average Retirement Age 6b
Input Specification

ActrlWeightedRtmAge 375
Edit tests:
B-624 Alert when Line 6b on Schedule B is not in the normally expected range from
50 to 72.
Type Info: Count2Type - simpleType [2-digit count]

Base: IntegerNNType
Acknowledgment Error Message: The value for the XML element ActrlWeightedRtmAge in line 6b of
Schedule B is invalid for the datatype Count2Type. Valid values for this datatype include
unsigned integers up to a maximum of 99.

August 1, 2006 298


Schedule B ACTRL-WEIGHTED-RTM-AGE-IND 376

Weighted Average Retirement Age 6b-INDICATOR
Indicator
Input Specification

ActrlWeightedRtmAgeInd 376

Base: StringType
Acknowledgment Error Message: The value for the XML element ActrlWeightedRtmAgeInd in line 6b-

August 1, 2006 299


Schedule B ACTRL-RATE-SPEC-INS-PRE-IND 377
Rates Specified In Insurance or 6c-PRE
Annuity Contracts - Pre-Retirement
Input Specification

ActrlRateSpecInsPreInd 377
Schema Info: Type YesNoNAType minOccurs= 0; maxOccurs= 1
Type Info: YesNoNAType - simpleType [boolean string, 1=yes, 2=no, 3=N/A]

Base: StringType
Acknowledgment Error Message: The value for the XML element ActrlRateSpecInsPreInd in line 6c-
PRE of Schedule B is invalid for the datatype YesNoNAType. Valid values for this datatype
include 1 (yes), 2 (no), or 3 (N/A).

August 1, 2006 300


Schedule B ACTRL-RATE-SPEC-INS-POST- 378
IND
Rates Specified In Insurance or 6c-POST
Annuity Contracts - Post-Retirement
Input Specification

ActrlRateSpecInsPostInd 378

Base: StringType
Acknowledgment Error Message: The value for the XML element ActrlRateSpecInsPostInd in line 6c-
POST of Schedule B is invalid for the datatype YesNoNAType. Valid values for this datatype

August 1, 2006 301


Schedule B ACTRL-MORTALITY-MALE-PRE- 379
CODE
Mortality Males - Pre-retirement 6d(1)-PRE
Input Specification

ActrlMortalityMalePreCode 379
Valid values: 1=1951 Group Annuity; 2=1971 Group Annuity Mortality (G.A.M.); 3=1971 Individual
Annuity Mortality (I.A.M.); 4=UP-1984; 5=1983 I.A.M.; 6=1983 G.A.M.; 7=1983 G.A.M. (solely
per Rev. Rul. 95-28); 8=UP-1994; 9=Other; 0=None; F=Female; M=Male; NA=Not applicable; N/
A=Not applicable; P=Projection year; +; -; /.
Schema Info: Type MortalityCodeType minOccurs= 0; maxOccurs= 1
Type Info: MortalityCodeType - simpleType [String containing 0-9, M, F, P, +, -, /, or "NA" or

"N/A"]
Base: StringType
Restrictions: Patterns: [0-9 MFP\+\-/]*|NA|N/A
Acknowledgment Error Message: The value for the XML element ActrlMortalityMalePreCode in line 6d
(1)-PRE of Schedule B is invalid for the datatype MortalityCodeType. Valid values for this
datatype include either a string containing the characters 0-9, M, F, P, +, -, or /, or "NA"
or "N/A".

August 1, 2006 302


Schedule B ACTRL-MORTALITY-MALE-POST- 380
CODE
Mortality Males - Post-retirement 6d(1)-POST
Input Specification

ActrlMortalityMalePostCode 380

"N/A"]
Base: StringType
Acknowledgment Error Message: The value for the XML element ActrlMortalityMalePostCode in line
6d(1)-POST of Schedule B is invalid for the datatype MortalityCodeType. Valid values for
this datatype include either a string containing the characters 0-9, M, F, P, +, -, or /, or
"NA" or "N/A".

August 1, 2006 303


Schedule B ACTRL-MORTALITY-FEM-PRE- 381
CODE
Mortality Females - Pre-retirement 6d(2)-PRE
Input Specification

ActrlMortalityFemPreCode 381

"N/A"]
Base: StringType
Acknowledgment Error Message: The value for the XML element ActrlMortalityFemPreCode in line 6d
(2)-PRE of Schedule B is invalid for the datatype MortalityCodeType. Valid values for this
or "N/A".

August 1, 2006 304


Schedule B ACTRL-MORTALITY-FEM-POST- 382
CODE
Mortality Females - Post-retirement 6d(2)-POST
Input Specification

ActrlMortalityFemPostCode 382

"N/A"]
Base: StringType
Acknowledgment Error Message: The value for the XML element ActrlMortalityFemPostCode in line 6d
(2)-POST of Schedule B is invalid for the datatype MortalityCodeType. Valid values for this
or "N/A".

August 1, 2006 305


Schedule B ACTRL-VALUATION-INT-PRE- 383
PRCNT
Valuation Liability Interest Rate - 6e-PRE
Pre-retirement
Input Specification

ActrlValuationIntPrePrcnt 383

Base: xsd:decimal
Acknowledgment Error Message: The value for the XML element ActrlValuationIntPrePrcnt in line
6e-PRE of Schedule B is invalid for the datatype DecimalNNType. Valid values for this
datatype include unsigned numbers including a decimal point and up to 2 fractional digits.

August 1, 2006 306


Schedule B ACTRL-VALUATION-INT-PRE-IND 384
Valuation Liability Interest Rate - 6e-PRE-INDICATOR
Pre-retirement Indicator
Input Specification

ActrlValuationIntPreInd 384

Base: StringType
Acknowledgment Error Message: The value for the XML element ActrlValuationIntPreInd in line 6e-
PRE-INDICATOR of Schedule B is invalid for the datatype CheckboxType. Valid values for this

August 1, 2006 307


Schedule B ACTRL-VALUATION-INT-POST- 385
PRCNT
Valuation Liability Interest Rate - 6e-POST
Post-retirement
Input Specification

ActrlValuationIntPostPrcnt 385

Base: xsd:decimal
Acknowledgment Error Message: The value for the XML element ActrlValuationIntPostPrcnt in line
6e-POST of Schedule B is invalid for the datatype DecimalNNType. Valid values for this

August 1, 2006 308


Schedule B ACTRL-VALUATION-INT-POST- 386
IND
Valuation Liability Interest Rate - 6e-POST-INDICATOR
Post-retirement Indicator
Input Specification

ActrlValuationIntPostInd 386

Base: StringType
Acknowledgment Error Message: The value for the XML element ActrlValuationIntPostInd in line 6e-
POST-INDICATOR of Schedule B is invalid for the datatype CheckboxType. Valid values for this

August 1, 2006 309


Schedule B ACTRL-EXPENSE-LOAD-PRE- 387
PRCNT
Expense Loading - Pre-retirement 6f-PRE
Input Specification

ActrlExpenseLoadPrePrcnt 387
Schema Info: Type DecimalNN1Type (restricted) minOccurs= 0; maxOccurs= 1

Base: DecimalNNType
Acknowledgment Error Message: The value for the XML element ActrlExpenseLoadPrePrcnt in line 6f-
PRE of Schedule B is invalid for the datatype DecimalNN1Type. Valid values for this datatype

August 1, 2006 310


Schedule B ACTRL-EXPENSE-LOAD-PRE-IND 388

Expense Loading - Pre-retirement 6f-PRE-INDICATOR
Indicator
Input Specification

ActrlExpenseLoadPreInd 388

Base: StringType
Acknowledgment Error Message: The value for the XML element ActrlExpenseLoadPreInd in line 6f-
PRE-INDICATOR of Schedule B is invalid for the datatype CheckboxType. Valid values for this

August 1, 2006 311


Schedule B ACTRL-EXPENSE-LOAD-POST- 389
PRCNT
Expense Loading - Post-retirement 6f-POST
Input Specification

ActrlExpenseLoadPostPrcnt 389

Base: DecimalNNType
Acknowledgment Error Message: The value for the XML element ActrlExpenseLoadPostPrcnt in line
6f-POST of Schedule B is invalid for the datatype DecimalNN1Type. Valid values for this
datatype include unsigned numbers including a decimal point and up to one fractional digit.

August 1, 2006 312


Schedule B ACTRL-EXPENSE-LOAD-POST-IND 390
Expense Loading - Post-retirement 6f-POST-INDICATOR
Indicator
Input Specification

ActrlExpenseLoadPostInd 390

Base: StringType
Acknowledgment Error Message: The value for the XML element ActrlExpenseLoadPostInd in line 6f-
POST-INDICATOR of Schedule B is invalid for the datatype CheckboxType. Valid values for this

August 1, 2006 313


Schedule B ACTRL-WTHDRWL-25-MALE-RATE- 391
CD
Withdrawal Age 25 - Male Rate Code 6g(1)-MALE RATE CODE
Input Specification

ActrlWthdrwl25MaleRateCd 391
Valid values: C=Criteria other than service apply to the rates used; N=Not applicable; S=Rate
is different for participants with the same age but longer service; U=All participants of
that age are assumed to experience the same withdrawal rates, regardless of service.
Schema Info: Type WithdrawalRateCodeType minOccurs= 0; maxOccurs= 1
Type Info: WithdrawalRateCodeType - simpleType [1-char code: C, N, S, U]

Base: StringType
Restrictions: Enumerations: C, N, S, U,
Acknowledgment Error Message: The value for the XML element ActrlWthdrwl25MaleRateCd in line 6g
(1)-MALE RATE CODE of Schedule B is invalid for the datatype WithdrawalRateCodeType. Valid
values for this datatype include C, N, S, and U.

August 1, 2006 314


Schedule B ACTRL-WTHDRWL-25-MALE-PRCNT 392
Withdrawal Age 25 - Male 6g(1)-MALE
Input Specification

ActrlWthdrwl25MalePrcnt 392

Base: xsd:decimal
Acknowledgment Error Message: The value for the XML element ActrlWthdrwl25MalePrcnt in line 6g
(1)-MALE of Schedule B is invalid for the datatype DecimalNNType. Valid values for this

August 1, 2006 315


Schedule B ACTRL-WTHDRWL-25-FEM-RATE- 393
CD
Withdrawal Age 25 - Female Rate Code 6g(1)-FEMALE RATE CODE
Input Specification

ActrlWthdrwl25FemRateCd 393

Base: StringType
Acknowledgment Error Message: The value for the XML element ActrlWthdrwl25FemRateCd in line 6g
(1)-FEMALE RATE CODE of Schedule B is invalid for the datatype WithdrawalRateCodeType. Valid

August 1, 2006 316


Schedule B ACTRL-WTHDRWL-25-FEM-PRCNT 394

Withdrawal Age 25 - Female 6g(1)-FEMALE
Input Specification

ActrlWthdrwl25FemPrcnt 394

Base: xsd:decimal
Acknowledgment Error Message: The value for the XML element ActrlWthdrwl25FemPrcnt in line 6g
(1)-FEMALE of Schedule B is invalid for the datatype DecimalNNType. Valid values for this

August 1, 2006 317


CD
Input Specification


Base: StringType

August 1, 2006 318


Input Specification


Base: xsd:decimal

August 1, 2006 319


CD
Input Specification


Base: StringType

August 1, 2006 320



Input Specification


Base: xsd:decimal

August 1, 2006 321


CD
Input Specification


Base: StringType

August 1, 2006 322


Input Specification


Base: xsd:decimal

August 1, 2006 323


CD
Input Specification


Base: StringType

August 1, 2006 324



Input Specification


Base: xsd:decimal

August 1, 2006 325


Schedule B ACTRL-SAL-SCALE-MALE-PRCNT 403

Salary Scale - Male 6h-MALE
Input Specification

ActrlSalScaleMalePrcnt 403

Base: xsd:decimal
Acknowledgment Error Message: The value for the XML element ActrlSalScaleMalePrcnt in line 6h-
MALE of Schedule B is invalid for the datatype DecimalNNType. Valid values for this datatype
include unsigned numbers including a decimal point and up to 2 fractional digits.

August 1, 2006 326


Schedule B ACTRL-SAL-SCALE-MALE-IND 404

Salary Scale - Male Indicator 6h-MALE-INDICATOR
Input Specification

ActrlSalScaleMaleInd 404

Base: StringType
Acknowledgment Error Message: The value for the XML element ActrlSalScaleMaleInd in line 6h-
MALE-INDICATOR of Schedule B is invalid for the datatype CheckboxType. Valid values for this

August 1, 2006 327


Schedule B ACTRL-SAL-SCALE-FEM-PRCNT 405

Salary Scale - Female 6h-FEMALE
Input Specification

ActrlSalScaleFemPrcnt 405

Base: xsd:decimal
Acknowledgment Error Message: The value for the XML element ActrlSalScaleFemPrcnt in line 6h-
FEMALE of Schedule B is invalid for the datatype DecimalNNType. Valid values for this

August 1, 2006 328


Schedule B ACTRL-SAL-SCALE-FEM-IND 406

Salary Scale - Female Indicator 6h-FEMALE-INDICATOR
Input Specification

ActrlSalScaleFemInd 406

Base: StringType
Acknowledgment Error Message: The value for the XML element ActrlSalScaleFemInd in line 6h-
FEMALE-INDICATOR of Schedule B is invalid for the datatype CheckboxType. Valid values for
this datatype include 1 (checked), or 0 (unchecked).

August 1, 2006 329


Schedule B ACTRL-INVST-RETURN-PRCNT 407

Estimated Investment Return On 6i
Actuarial Value of Assets for the Year
Ending
Input Specification

ActrlInvstReturnPrcnt 407
Schema Info: Type InvstReturnPrcntType minOccurs= 0; maxOccurs= 1
Type Info: InvstReturnPrcntType - simpleType [decimal signed, -999.9 to 999.9]

Base: DecimalType
Restrictions: minInclusive=-999.9 maxInclusive=999.9 fractionDigits=1
Acknowledgment Error Message: The value for the XML element ActrlInvstReturnPrcnt in line 6i of
Schedule B is invalid for the datatype InvstReturnPrcntType. Valid values for this datatype
include signed numbers including a decimal point and one fractional digit, in the range -
999.9 to 999.9.

August 1, 2006 330


Schedule B ACTRL-INVST-RETURN-CURRENT- 407.10
VALUE-PRCNT
Current Investment Return On Actuarial 6j
Value of Assets
Input Specification

ActrlInvstReturnCurrentValuePrcnt 407.10
Schema Info: Type InvstReturnPrcntType minOccurs= 0; maxOccurs= 1
Type Info: InvstReturnPrcntType - simpleType [decimal signed, -999.9 to 999.9]

Base: DecimalType
Restrictions: minInclusive=-999.9 maxInclusive=999.9 fractionDigits=1
Acknowledgment Error Message: The value for the XML element ActrlInvstReturnCurrentValuePrcnt
in line 6j of Schedule B is invalid for the datatype InvstReturnPrcntType. Valid values for
this datatype include signed numbers including a decimal point and one fractional digit, in
the range -999.9 to 999.9.

August 1, 2006 331


Schedule B ACTRL-AMORTZ-BASE-CODE 408

Amortization Bases - Type of Base 1 7(1)-BASE 1
Input Specification

ActrlAmortzBase/Code 408
Valid values: 1=Experience gain or loss; 2=Shortfall gain or loss; 3=Change in unfunded
liability due to plan amendment; 4=Change in unfunded liability due to change in actuarial
assumptions; 5=Change in unfunded liability due to change in actuarial cost method; 6=Waiver
of the minimum funding standard; 7=Switchback from alternative funding standard account;
8=Initial unfunded liability (for new plan)
Schema Info: Type AmortzBaseCodeType minOccurs= 0; maxOccurs= 1
Type Info: AmortzBaseCodeType - simpleType [1-digit code, 1-8]

Base: StringType
Restrictions: Enumerations: 1, 2, 3, 4, 5, 6, 7, 8, 9,
ParentInfo: ActrlAmortzBase (ActrlAmortzBaseType) minOccurs=0 maxOccurs=unbounded
Acknowledgment Error Message: The value for the XML element ActrlAmortzBase/Code in line 7(1)-
BASE 1 of Schedule B is invalid for the datatype AmortzBaseCodeType. Valid values for this
datatype include single-digit codes from 1 to 8.

August 1, 2006 332


Schedule B ACTRL-AMORTZ-INIT-BAL-AMT 409

Amortization Bases - Initial Balance 1 7(2)-BALANCE 1
Input Specification

ActrlAmortzBase/InitBalAmt 409

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element ActrlAmortzBase/InitBalAmt in line 7
(2)-BALANCE 1 of Schedule B is invalid for the datatype USAmountType. Valid values for this

August 1, 2006 333


Schedule B ACTRL-AMORTIZATION-AMT 410

Amortization Bases - Amortization 7(3)-CHARGE 1
Charge/Credit 1
Input Specification

ActrlAmortzBase/ 410
AmortizationAmt

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element ActrlAmortzBase/AmortizationAmt in
line 7(3)-CHARGE 1 of Schedule B is invalid for the datatype USAmountType. Valid values for
this datatype include signed integers up to a maximum of 15 digits. Commas are invalid.

August 1, 2006 334


Schedule B ACTRL-FNDNG-DEFN-WVR-DATE 426

Waiver of Funding Deficiency Letter 8a
Date
Input Specification

ActrlFndngDefnWvrDate 426
Base: xsd:date
Restrictions: None
Acknowledgment Error Message: The value for the XML element ActrlFndngDefnWvrDate in line 8a of

August 1, 2006 335


Schedule B ACTRL-ALT-MTHD-RULE-CODE 427

Alternative Method Codes 8b
Input Specification

ActrlAltMthdRuleCode 427
Valid values: 1=Shortfall method; 2=Alternative funding standard account (AFSA); 3=Shortfall
method used with AFSA; 4=Plan is in reorganization status; 5=Shortfall method used when in
reorganization status.
Edit tests:
B-605SF Reject when the total charges on Schedule B Line 9g is not equal to the sum
Type Info: Enum1To5Type - simpleType [enum values 1,2,3,4,5]

Base: StringType
Restrictions: Patterns: [1-5]
Acknowledgment Error Message: The value for the XML element ActrlAltMthdRuleCode in line 8b of
Schedule B is invalid for the datatype Enum1To5Type. Valid values for this datatype include
1, 2, 3, 4, or 5.

August 1, 2006 336


Schedule B ACTRL-SCH-ACTIVE-PARTCP- 428
DATA-IND
Plan Required to Provide A Schedule of 8c
Active Participant Data
Input Specification

ActrlSchActivePartcpDataInd 428
Edit tests:
I-120 Reject when Schedule of Active Participant Data (Attachment
[AttachmentTypeCode ='ActiveParticipData']) is not attached and Schedule B
line 8c is Yes.

Base: StringType
Acknowledgment Error Message: The value for the XML element ActrlSchActivePartcpDataInd in line
8c of Schedule B is invalid for the datatype YesNoType. Valid values for this datatype
include either 1 (yes) or 2 (no).

August 1, 2006 337


Schedule B ACTRL-PR-YR-FNDNG-DEFN-AMT 429

Prior Year Funding Deficiency Amount 9a
Input Specification

ActrlPrYrFndngDefnAmt 429
Edit tests:
B-626 Reject when Schedule B Line 9d contains a value greater than zero and Lines
9a, 9b, 9c(1), and 9c(2) are all less than or equal to zero.

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element ActrlPrYrFndngDefnAmt in line 9a of
Schedule B is invalid for the datatype USAmountType. Valid values for this datatype include

August 1, 2006 338


Schedule B ACTRL-NORMAL-COST-AMT 430

Employer's Normal Cost for Plan Year 9b
as of Valuation Date
Input Specification

ActrlNormalCostAmt 430
Edit tests:

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element ActrlNormalCostAmt in line 9b of

August 1, 2006 339


Schedule B ACTRL-NOT-WVRS-OUTSTD-AMT 431

All Bases Except Funding Waivers - 9c(1)-BALANCE
Outstanding Balance
Input Specification

ActrlNotWvrsOutstdAmt 431
Edit tests:
B-616 Reject when the value provided on Schedule B Line 9c(1)-Amount is less than
Line 9c(1)-Balance.

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element ActrlNotWvrsOutstdAmt in line 9c(1)-
BALANCE of Schedule B is invalid for the datatype USAmountType. Valid values for this

August 1, 2006 340


Schedule B ACTRL-NOT-WVRS-AMT 432

All Bases Except Funding Waivers - 9c(1)-AMOUNT
Amount
Input Specification

Name 432
ActrlNotWvrsAmt
Edit tests:
Line 9c(1)-Balance.

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element ActrlNotWvrsAmt in line 9c(1)-
AMOUNT of Schedule B is invalid for the datatype USAmountType. Valid values for this

August 1, 2006 341


Schedule B ACTRL-FNDNG-WVRS-OUTSTD-AMT 433
Funding Waivers - Outstanding Balance 9c(2)-BALANCE
Input Specification

ActrlFndngWvrsOutstdAmt 433
Edit tests:
Line 9c(2)-Balance.

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element ActrlFndngWvrsOutstdAmt in line 9c
(2)-BALANCE of Schedule B is invalid for the datatype USAmountType. Valid values for this

August 1, 2006 342


Schedule B ACTRL-FNDNG-WVRS-AMT 434

Funding Waivers - Amount 9c(2)-AMOUNT
Input Specification

ActrlFndngWvrsAmt 434
Edit tests:
Line 9c(2)-Balance.

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element ActrlFndngWvrsAmt in line 9c(2)-

August 1, 2006 343


Schedule B ACTRL-FNDNG-CHRGS-INT-AMT 435

Funding Charges Interest Amount 9d
Input Specification

ActrlFndngChrgsIntAmt 435
Edit tests:

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element ActrlFndngChrgsIntAmt in line 9d of

August 1, 2006 344


Schedule B ACTRL-ADDNL-INT-LATE-QRTLY- 436
AMT
Additional Interest Charge Due to Late 9e
Quarterly Contributions
Input Specification

ActrlAddnlIntLateQrtlyAmt 436
Edit tests:

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element ActrlAddnlIntLateQrtlyAmt in line
9e of Schedule B is invalid for the datatype USAmountType. Valid values for this datatype

August 1, 2006 345


Schedule B ACTRL-ADDNL-FNDNG-PRT2-IND 437.01

Non-multiemployer Funding Charges 9f-INDICATOR
Amount Indicator
Input Specification

ActrlAddnlFndngPrt2Ind 437.01

Base: StringType
Acknowledgment Error Message: The value for the XML element ActrlAddnlFndngPrt2Ind in line 9f-

August 1, 2006 346


Schedule B ACTRL-ADDNL-FNDNG-PRT2-AMT 438.01

Non-multiemployer Funding Charges 9f
Amount
Input Specification

ActrlAddnlFndngPrt2Amt 438.01
Edit tests:

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element ActrlAddnlFndngPrt2Amt in line 9f

August 1, 2006 347


Schedule B ACTRL-TOT-CHARGES-AMT 439

Total Charges 9g
Input Specification

ActrlTotChargesAmt 439
Edit tests:
B-625 Reject when Schedule B Line 9g is greater than Line 9n and (Line 9p is not
equal to Line 9g minus Line 9n or Line 9o is not zero or blank); or when
Schedule B Line 9n is greater than Line 9g and (Line 9o is not equal to Line
9n minus Line 9g or Line 9p is not zero or blank). Only one of Lines 9o or 9p
can be completed.

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element ActrlTotChargesAmt in line 9g of

August 1, 2006 348


Schedule B ACTRL-PR-YR-CREDIT-BALANCE- 440
AMT
Prior Year Credit Balance 9h
Input Specification

ActrlPrYrCreditBalanceAmt 440
Edit tests:
B-606 Reject when the total credits amount on Schedule B Line 9n is not equal to
the sum of Lines 9h through 9k, plus 9l(3), 9m(1) and 9m(2).
B-627 Reject when Schedule B Line 9k contains a value greater than zero and Lines
9h, 9i, and 9j are all less than or equal to zero.

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element ActrlPrYrCreditBalanceAmt in line
9h of Schedule B is invalid for the datatype USAmountType. Valid values for this datatype

August 1, 2006 349


Schedule B ACTRL-EMPLR-CONTRIB-SCH-B- 441
AMT
Employer Contributions 9i
Input Specification

ActrlEmplrContribSchBAmt 441
Edit tests:

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element ActrlEmplrContribSchBAmt in line 9i

August 1, 2006 350


Schedule B ACTRL-AMORTZ-CR-OUTSTD-BAL- 442
AMT
Amortization Credits as of Valuation 9j-BALANCE
Date - Outstanding Balance
Input Specification

ActrlAmortzCrOutstdBalAmt 442
Edit tests:
B-618 Reject when the value provided on Schedule B Line 9j-Amount is less than Line
9j-Balance.

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element ActrlAmortzCrOutstdBalAmt in line
9j-BALANCE of Schedule B is invalid for the datatype USAmountType. Valid values for this

August 1, 2006 351


Schedule B ACTRL-AMORTZ-CREDITS-AMT 443

Amortization Credits as of Valuation 9j-AMOUNT
Date - Amount
Input Specification

ActrlAmortzCreditsAmt 443
Edit tests:
B-618 Reject when the value provided on Schedule B Line 9j-Amount is less than Line
9j-Balance.

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element ActrlAmortzCreditsAmt in line 9j-

August 1, 2006 352


Schedule B ACTRL-INT-APPLICABLE-AMT 444

Funding Credit Interest Amount 9k
Input Specification

ActrlIntApplicableAmt 444
Edit tests:

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element ActrlIntApplicableAmt in line 9k of

August 1, 2006 353


Schedule B ACTRL-ERISA-FFL-ACCR-LIAB- 445
AMT
ERISA FFL Credit Amount 9l(1)
Input Specification

ActrlErisaFflAccrLiabAmt 445

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element ActrlErisaFflAccrLiabAmt in line 9l

August 1, 2006 354


Schedule B ACTRL-RPA94-OVRRIDE-CURR- 447
AMT
RPA '94 FFL Credit Amount 9l(2)
Input Specification

ActrlRpa94OvrrideCurrAmt 447

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element ActrlRpa94OvrrideCurrAmt in line 9l

August 1, 2006 355


Schedule B ACTRL-FFL-CREDIT-AMT 448

FFL Credit 9l(3)
Input Specification

ActrlFflCreditAmt 448
Edit tests:

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element ActrlFflCreditAmt in line 9l(3) of

August 1, 2006 356


Schedule B ACTRL-WAIVED-FNDNG-DEFN-AMT 450
Waived Funding Deficiency Amount 9m(1)
Input Specification

ActrlWaivedFndngDefnAmt 450
Edit tests:

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element ActrlWaivedFndngDefnAmt in line 9m

August 1, 2006 357


Schedule B ACTRL-OTHER-CREDITS-FFL-AMT 451
Other Credit Amounts 9m(2)
Input Specification

ActrlOtherCreditsFflAmt 451
Edit tests:

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element ActrlOtherCreditsFflAmt in line 9m

August 1, 2006 358


Schedule B ACTRL-TOT-CREDITS-AMT 452

Total Credits 9n
Input Specification

ActrlTotCreditsAmt 452
Edit tests:
can be completed.

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element ActrlTotCreditsAmt in line 9n of

August 1, 2006 359


Schedule B ACTRL-CREDIT-BAL-AMT 453

Credit Balance 9o
Input Specification

ActrlCreditBalAmt 453
Edit tests:
can be completed.

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element ActrlCreditBalAmt in line 9o of

August 1, 2006 360


Schedule B ACTRL-CURR-FNDNG-DEFN-AMT 454

Current Funding Deficiency 9p
Input Specification

ActrlCurrFndngDefnAmt 454
Edit tests:
can be completed.
I-121 Reject when Schedule B Line 10 is blank and Line 9(p) is greater than zero.

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element ActrlCurrFndngDefnAmt in line 9p of

August 1, 2006 361


Schedule B ACTRL-FNDNG-CHRG-RECNCL-AMT 455
Funding Charge Reconciliation Amount 9q(1)
Input Specification

ActrlFndngChrgRecnclAmt 455

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element ActrlFndngChrgRecnclAmt in line 9q

August 1, 2006 362


Schedule B ACTRL-INT-CHRG-RECNCL-AMT 456

Interest Charge Reconciliation Amount 9q(2)
Input Specification

ActrlIntChrgRecnclAmt 456

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element ActrlIntChrgRecnclAmt in line 9q(2)

August 1, 2006 363


Schedule B ACTRL-RECNCL-OUTSTD-BAL-AMT 457
Reconciliation Outstanding Balance 9q(3)(a)
Amount
Input Specification

ActrlRecnclOutstdBalAmt 457

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element ActrlRecnclOutstdBalAmt in line 9q

August 1, 2006 364


Schedule B ACTRL-RECONCILIATION-AMT 458

Reconciliation Amount 9q(3)(b)
Input Specification

ActrlReconciliationAmt 458

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element ActrlReconciliationAmt in line 9q(3)
(b) of Schedule B is invalid for the datatype USAmountType. Valid values for this datatype

August 1, 2006 365


Schedule B ACTRL-TOT-RECONCILIATION- 459
AMT
Total Reconciliation Amount 9q(4)
Input Specification

ActrlTotReconciliationAmt 459

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element ActrlTotReconciliationAmt in line 9q

August 1, 2006 366


Schedule B ACTRL-ACCUM-FNDNG-DEFN-AMT 460

Contribution to Avoid Funding 10
Deficiency
Input Specification

ActrlAccumFndngDefnAmt 460
Edit tests:
I-121 Reject when Schedule B Line 10 is blank and Line 9(p) is greater than zero.

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element ActrlAccumFndngDefnAmt in line 10

August 1, 2006 367


Schedule B ACTRL-CHG-ACTRL-ASSUMP- 461
CURR-IND
Change Been Made In the Actuarial 11
Assumptions for the Current Plan Year
Input Specification

ActrlChgActrlAssumpCurrInd 461

Base: StringType
Acknowledgment Error Message: The value for the XML element ActrlChgActrlAssumpCurrInd in line
11 of Schedule B is invalid for the datatype YesNoType. Valid values for this datatype

August 1, 2006 368


Schedule B ACTRL-STOCK-PRCNT 461.20

Stock 12a
Input Specification

Name 461.20
ActrlStockPrcnt
Edit tests:
B-628 Alert when Schedule B Line 12a percentages do not total
100%.

Base: DecimalNNType
Acknowledgment Error Message: The value for the XML element ActrlStockPrcnt in line 12a of
Schedule B is invalid for the datatype DecimalNN1Type. Valid values for this datatype

August 1, 2006 369


Schedule B ACTRL-DEBT-PRCNT 461.30

Debt 12a
Input Specification

Name 461.30
ActrlDebtPrcnt
Edit tests:
B-628 Alert when Schedule B Line 12a percentages do not total 100%.
B-629 Reject when Schedule B Line 12a Debt percentage is greater than 0 and sum of
Line 12b Debt percentage breakdown is not greater than 0 or totals more than
Line 12a Debt percentage.

Base: DecimalNNType
Acknowledgment Error Message: The value for the XML element ActrlDebtPrcnt in line 12a of

August 1, 2006 370


Schedule B ACTRL-REAL-EST-PRCNT 461.40

Real Estate 12a
Input Specification

ActrlRealEstPrcnt 461.40
Edit tests:
100%.

Base: DecimalNNType
Acknowledgment Error Message: The value for the XML element ActrlRealEstPrcnt in line 12a of

August 1, 2006 371


Schedule B ACTRL-OTH-ASSET-PRCNT 461.50

Other 12a
Input Specification

ActrlOthAssetPrcnt 461.50
Edit tests:
100%.

Base: DecimalNNType
Acknowledgment Error Message: The value for the XML element ActrlOthAssetPrcnt in line 12a of

August 1, 2006 372


Schedule B ACTRL-MACAULAY-DUR 461.60

Other 12b
Input Specification

ActrlMacaulayDuration 461.60

Base: DecimalNNType
Acknowledgment Error Message: The value for the XML element ActrlMacaulayDuration in line 12b
of Schedule B is invalid for the datatype DecimalNN1Type. Valid values for this datatype

August 1, 2006 373


Schedule B ACTRL-GOVT-DEBT-PRCNT 461.70

Government Debt 12b
Input Specification

ActrlGovtDebtPrcnt 461.70
Edit tests:

Base: DecimalNNType
Acknowledgment Error Message: The value for the XML element ActrlGovtDebtPrcnt in line 12b of

August 1, 2006 374


Schedule B ACTRL-INVST-GRADE-DEBT- 461.80
PRCNT
Investment Grade Corporate Debt 12b
Input Specification

ActrlInvstGradeDebtPrcnt 461.80
Edit tests:

Base: DecimalNNType
Acknowledgment Error Message: The value for the XML element ActrlInvstGradeDebtPrcnt in line
12b of Schedule B is invalid for the datatype DecimalNN1Type. Valid values for this datatype

August 1, 2006 375


Schedule B ACTRL-HI-YLD-DEBT-PRCNT 461.90

Other 12b
Input Specification

ActrlHiYldDebtPrcnt 461.90
Edit tests:

Base: DecimalNNType
Acknowledgment Error Message: The value for the XML element ActrlHiYldDebtPrcnt in line 12b of

August 1, 2006 376


Schedule B ACTRL-GATEWAY-PRCNT 462

Gateway Percentage 13a
Input Specification

ActrlGatewayPrcnt 462
Edit tests:

Base: DecimalNNType
Acknowledgment Error Message: The value for the XML element ActrlGatewayPrcnt in line 13a of

August 1, 2006 377


Schedule B ACTRL-RPA94-CURR-LIAB-AMT 463

RPA '94 Current Liability 13b
Input Specification

ActrlRpa94CurrLiabAmt 463
Edit tests:

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element ActrlRpa94CurrLiabAmt in line 13b

August 1, 2006 378


Schedule B ACTRL-RQR-ADJ-VAL-ASSETS- 464
AMT
Adjusted Value of Assets 13c
Input Specification

ActrlRqrAdjValAssetsAmt 464
Edit tests:

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element ActrlRqrAdjValAssetsAmt in line 13c

August 1, 2006 379


Schedule B ACTRL-RQR-FNDED-CURR-LIAB- 465
PRCNT
Funded Current Liability Percentage 13d
Input Specification

ActrlRqrFndedCurrLiabPrcnt 465
Edit tests:

Base: xsd:decimal
Acknowledgment Error Message: The value for the XML element ActrlRqrFndedCurrLiabPrcnt in line
13d of Schedule B is invalid for the datatype DecimalNNType. Valid values for this datatype
include unsigned numbers including a decimal point and up to 2 fractional digits.

August 1, 2006 380


Schedule B ACTRL-RQR-UNFND-CURR-LIAB- 466
AMT
Unfunded Current Liability Amount 13e
Input Specification

ActrlRqrUnfndCurrLiabAmt 466
Edit tests:

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element ActrlRqrUnfndCurrLiabAmt in line
13e of Schedule B is invalid for the datatype USAmountType. Valid values for this datatype

August 1, 2006 381


Schedule B ACTRL-LIAB-ATTRIBUTE-AMT 467

Liability Attributable to Any 13f
Unpredictable Contingent Event Benefit
Input Specification

ActrlLiabAttributeAmt 467
Edit tests:

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element ActrlLiabAttributeAmt in line 13f

August 1, 2006 382


Schedule B ACTRL-OUTSTD-UNFND-LIAB-AMT 468
Outstanding Balance of Unfunded Old 13g
Liability
Input Specification

ActrlOutstdUnfndLiabAmt 468
Edit tests:

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element ActrlOutstdUnfndLiabAmt in line 13g

August 1, 2006 383


Schedule B ACTRL-1ST-UNFND-NEW-LIAB- 469
AMT
Unfunded New Liability Amount 13h
Input Specification

Actrl1stUnfndNewLiabAmt 469
Edit tests:

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element Actrl1stUnfndNewLiabAmt in line 13h

August 1, 2006 384


Schedule B ACTRL-RQR-UNFND-NEW-LIAB- 470
PRCNT
Unfunded New Liability Amount - Percent 13i-PERCENT
Input Specification

ActrlRqrUnfndNewLiabPrcnt 470
Edit tests:

Base: xsd:decimal
Acknowledgment Error Message: The value for the XML element ActrlRqrUnfndNewLiabPrcnt in line
13i-PERCENT of Schedule B is invalid for the datatype DecimalNNType. Valid values for this

August 1, 2006 385


Schedule B ACTRL-2ND-UNFND-NEW-LIAB- 471
AMT
Unfunded New Liability Amount 2 13i-AMOUNT
Input Specification

Actrl2ndUnfndNewLiabAmt 471
Edit tests:

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element Actrl2ndUnfndNewLiabAmt in line 13i-

August 1, 2006 386


Schedule B ACTRL-RQR-UNFND-OLD-LIAB- 472
AMT
Unfunded Old Liability Amount 13j
Input Specification

ActrlRqrUnfndOldLiabAmt 472
Edit tests:

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element ActrlRqrUnfndOldLiabAmt in line 13j

August 1, 2006 387


Schedule B ACTRL-DEFICIT-REDUCT-AMT 473

Deficit Reduction Contribution Amount 13k
Input Specification

ActrlDeficitReductAmt 473
Edit tests:

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element ActrlDeficitReductAmt in line 13k

August 1, 2006 388


Schedule B ACTRL-FNDNG-ACCT-DEFICIT- 474
AMT
Net Charges Used To Offset the Deficit 13l
Reduction Contribution
Input Specification

ActrlFndngAcctDeficitAmt 474
Edit tests:

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element ActrlFndngAcctDeficitAmt in line
13l of Schedule B is invalid for the datatype USAmountType. Valid values for this datatype

August 1, 2006 389


Schedule B ACTRL-BNFT-PD-UNPRED-AMT 475

Benefits Paid During Year Attributable 13m(1)
To Unpredictable Contingent Events
Amount
Input Specification

ActrlBnftPdUnpredAmt 475
Edit tests:

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element ActrlBnftPdUnpredAmt in line 13m(1)

August 1, 2006 390


Schedule B ACTRL-RQR-UNFND-CURR-LIAB- 476
PRCNT
Unfunded Current Liability Percentage 13m(2)
Input Specification

ActrlRqrUnfndCurrLiabPrcnt 476
Edit tests:

Base: xsd:decimal
Acknowledgment Error Message: The value for the XML element ActrlRqrUnfndCurrLiabPrcnt in line
13m(2) of Schedule B is invalid for the datatype DecimalNNType. Valid values for this

August 1, 2006 391


Schedule B ACTRL-TOT-PREV-PRODUCT-AMT 478

Unpredictable Event Product Amount 13m(3)
Input Specification

ActrlTotPrevProductAmt 478
Edit tests:

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element ActrlTotPrevProductAmt in line 13m

August 1, 2006 392


Schedule B ACTRL-1ST-AMORTZ-EVENT- 479
LIAB-AMT
Amortization of All Unpredictable 13m(4)
Contingent Event Liabilities Amount
Input Specification

Actrl1stAmortzEventLiabAmt 479
Edit tests:

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element Actrl1stAmortzEventLiabAmt in line
13m(4) of Schedule B is invalid for the datatype USAmountType. Valid values for this

August 1, 2006 393


Schedule B ACTRL-RPA94-ADDITIONAL-AMT 480

RPA '94 Additional Amounts 13m(5)
Input Specification

ActrlRpa94AdditionalAmt 480
Edit tests:

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element ActrlRpa94AdditionalAmt in line 13m

August 1, 2006 394


Schedule B ACTRL-GREATEST-PREV-AMT 481

Greater Product or Liability Amount 13m(6)
Input Specification

ActrlGreatestPrevAmt 481
Edit tests:

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element ActrlGreatestPrevAmt in line 13m(6)

August 1, 2006 395


Schedule B ACTRL-PRELIM-ADDNL-FNDNG- 482
AMT
Preliminary Additional Funding Charge 13n
Amount
Input Specification

ActrlPrelimAddnlFndngAmt 482
Edit tests:

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element ActrlPrelimAddnlFndngAmt in line
13n of Schedule B is invalid for the datatype USAmountType. Valid values for this datatype

August 1, 2006 396


Schedule B ACTRL-CONTRIB-CURR-LIAB-AMT 483
Contributions Needed To Increase 13o
Current Liability Percentage To 100%
Amount
Input Specification

ActrlContribCurrLiabAmt 483
Edit tests:

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element ActrlContribCurrLiabAmt in line 13o

August 1, 2006 397


Schedule B ACTRL-PRELIM-NEITHER-RULE- 484
AMT
Less of Charges or Contributions Amount 13p
Input Specification

ActrlPrelimNeitherRuleAmt 484
Edit tests:

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element ActrlPrelimNeitherRuleAmt in line
13p of Schedule B is invalid for the datatype USAmountType. Valid values for this datatype

August 1, 2006 398


Schedule B ACTRL-ADJ-ADDNL-FNDNG-PRCNT 489
Adjusted Additional Funding Charge 13q-PERCENT
Percentage
Input Specification

ActrlAdjAddnlFndngPrcnt 489
Edit tests:

Base: DecimalNNType
Acknowledgment Error Message: The value for the XML element ActrlAdjAddnlFndngPrcnt in line 13q-
PERCENT of Schedule B is invalid for the datatype DecimalNN1Type. Valid values for this
datatype include unsigned numbers including a decimal point and up to one fractional digit.

August 1, 2006 399


Schedule B ACTRL-ADJ-ADDNL-FNDNG-AMT 490

Adjusted Additional Funding Charge 13q-AMOUNT
Amount
Input Specification

ActrlAdjAddnlFndngAmt 490
Edit tests:

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element ActrlAdjAddnlFndngAmt in line 13q-

August 1, 2006 400


Schedule C PROVIDER-NAME 524

Service Provider Name Part I - 1(a)
Input Specification

Name 524
Provider/Name
Base: StringType
ParentInfo: Provider (complex Type) minOccurs=0 maxOccurs=unbounded
Acknowledgment Error Message: The value for the XML element Provider/Name in line Part I - 1(a)
of Schedule C is invalid for the datatype FirmNameType. Valid values for this datatype

August 1, 2006 401


Schedule C PROVIDER-EIN 525

Provider EIN Part I - 1(b)1
Input Specification

Name 525
Provider/EIN
Office code]
Base: xsd:string
99)[0-9]{7}
Acknowledgment Error Message: The value for the XML element Provider/EIN in line Part I - 1(b)1
of Schedule C is invalid for the datatype EINType. Valid values for this datatype include 9-
00, 07, 08, 09, 17, 18, 19, 28, 29, 49, 78, 79, or 89.

August 1, 2006 402


Schedule C PROVIDER-US-ADDRESS1 525.01

Provider Address Part I - 1(b)2
Input Specification

Valid values: Allowed characters are A-Z, 0-9, hyphen, slash, or single space. No other
symbols, punctuation, double spaces or leading/trailing spaces.
other symbols.]
Base: xsd:string
Acknowledgment Error Message: The value for the XML element USAddress/AddressLine1 in line Part
I - 1(b)2 of Schedule C is invalid for the datatype StreetAddressType. Valid values for this

August 1, 2006 403


Schedule C PROVIDER-US-ADDRESS2 525.02

Input Specification

other symbols.]
Base: xsd:string
I - 1(b)2 of Schedule C is invalid for the datatype StreetAddressType. Valid values for this

August 1, 2006 404


Schedule C PROVIDER-US-CITY 525.03

Input Specification

Valid values: Allowed characters are A-Z and single space only. No other symbols, punctuation,
double spaces or leading/trailing spaces.
Base: xsd:string
Acknowledgment Error Message: The value for the XML element USAddress/City in line Part I - 1(b)
2 of Schedule C is invalid for the datatype CityType. Valid values for this datatype include

August 1, 2006 405


Schedule C PROVIDER-US-STATE 525.04

Input Specification


WY,AA,AE,AP

Base: xsd:string
Acknowledgment Error Message: The value for the XML element USAddress/State in line Part I - 1
(b)2 of Schedule C is invalid for the datatype StateType. Valid values for this datatype

August 1, 2006 406


Schedule C PROVIDER-US-ZIP 525.05

Input Specification

Valid values: 5 digits plus optional 4 or 7 digits
Base: xsd:string
Acknowledgment Error Message: The value for the XML element USAddress/ZipCode in line Part I - 1
(b)2 of Schedule C is invalid for the datatype ZIPCodeType. Valid values for this datatype

August 1, 2006 407


Schedule C PROVIDER-FOREIGN-ADDRESS1 525.06

Input Specification

other symbols.]
Base: xsd:string
Part I - 1(b)2 of Schedule C is invalid for the datatype StreetAddressType. Valid values for

August 1, 2006 408


Schedule C PROVIDER-FOREIGN-ADDRESS2 525.07

Input Specification

other symbols.]
Base: xsd:string
Part I - 1(b)2 of Schedule C is invalid for the datatype StreetAddressType. Valid values for

August 1, 2006 409


Schedule C PROVIDER-FOREIGN-CITY 525.08

Input Specification

Valid values: Allowed characters include letters, numbers, punctuation, some accented chars. No
Base: xsd:string
Acknowledgment Error Message: The value for the XML element ForeignAddress/City in line Part I
- 1(b)2 of Schedule C is invalid for the datatype CityType. Valid values for this datatype

August 1, 2006 410


Schedule C PROVIDER-FOREIGN-PROV-STATE 525.09
Input Specification

Base: xsd:string
line Part I - 1(b)2 of Schedule C is invalid for the datatype CityType. Valid values for
are not valid.

August 1, 2006 411


Schedule C PROVIDER-FOREIGN-CNTRY 525.10

Input Specification


Base: xsd:string
Acknowledgment Error Message: The value for the XML element ForeignAddress/Country in line Part
I - 1(b)2 of Schedule C is invalid for the datatype CountryType. Valid values for this

August 1, 2006 412


Schedule C PROVIDER-FOREIGN-POSTAL-CD 525.11

Input Specification

Base: String22Type
Part I - 1(b)2 of Schedule C is invalid for the datatype PostalCodeType. Valid values for
this datatype include up to 22 uppercase characters or numerals, single space, period,

August 1, 2006 413


Schedule C PROVIDER-PHONE-NUM 525.20

Provider Phone Part I - 1(b)2
Input Specification

Provider/PhoneNum 525.20

Base: xsd:string
Acknowledgment Error Message: The value for the XML element Provider/PhoneNum in line Part I - 1
(b)2 of Schedule C is invalid for the datatype PhoneNumberType. Valid values for this
datatype include numeric strings of exactly 10 digits. All other characters, including
hyphens, parentheses, or spaces, are invalid.

August 1, 2006 414


Schedule C PROVIDER-SRVC-CODE 530

Provider Codes Part I - 1(c)
Input Specification

Provider/SrvcCode 530
Schema Info: Type SrvcCodeType minOccurs= 0; maxOccurs= unbounded
Type Info: SrvcCodeType - simpleType [2-digit code 10-37 or 99]

Base: StringType
Restrictions: Patterns: [1-2][0-9]|3[0-7]|99
Acknowledgment Error Message: The value for the XML element Provider/SrvcCode in line Part I - 1
(c) of Schedule C is invalid for the datatype SrvcCodeType. Valid values for this datatype
include a 2-digit code in the range 10-37 or 99.

August 1, 2006 415


Schedule C PROVIDER-RELATION 527

Provider Relationship Part I - 1(d)
Input Specification

Provider/Relation 527

Base: StringType
Acknowledgment Error Message: The value for the XML element Provider/Relation in line Part I - 1
(d) of Schedule C is invalid for the datatype String25Type. Valid values for this datatype

August 1, 2006 416


Schedule C PROVIDER-TOTAL-AMT 529.50

Provider Amount Part I - 1(e)1
Input Specification

Provider/TotalAmt 529.50

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element Provider/TotalAmt in line Part I - 1
(e)1 of Schedule C is invalid for the datatype USAmountType. Valid values for this datatype

August 1, 2006 417


Schedule C PROVIDER-AMT-EST-IND 529.60

Part I - 1(e)2
Input Specification

Provider/AmtEstInd 529.60

Base: StringType
Acknowledgment Error Message: The value for the XML element Provider/AmtEstInd in line Part I -
1(e)2 of Schedule C is invalid for the datatype YesNoType. Valid values for this datatype

August 1, 2006 418


Schedule C PROVIDER-EST-FORMULA-TEXT 529.70

Part I - 1(e)3
Input Specification

Provider/EstFormulaText 529.70

Base: StringType
Acknowledgment Error Message: The value for the XML element Provider/EstFormulaText in line
Part I - 1(e)3 of Schedule C is invalid for the datatype String105Type. Valid values for

August 1, 2006 419


Schedule C PROVIDER-OTHER-COMP-IND 529.80

Part I - 1(f)
Input Specification

Provider/OtherCompInd 529.80

Base: StringType
Acknowledgment Error Message: The value for the XML element Provider/OtherCompInd in line Part
I - 1(f) of Schedule C is invalid for the datatype YesNoType. Valid values for this datatype

August 1, 2006 420


Schedule C OTHER-COMP-NAME 530.10

Payor Name Part I - 1(g)1
Input Specification

Name 530.10
OtherComp/Name
Base: StringType
ParentInfo: OtherComp (complex Type) minOccurs=0 maxOccurs=unbounded
Acknowledgment Error Message: The value for the XML element OtherComp/Name in line Part I - 1(g)
1 of Schedule C is invalid for the datatype FirmNameType. Valid values for this datatype

August 1, 2006 421


Schedule C OTHER-COMP-EIN 530.20

Payor EIN Part I - 1(g)1
Input Specification

Name 530.20
OtherComp/EIN
Office code]
Base: xsd:string
99)[0-9]{7}
Acknowledgment Error Message: The value for the XML element OtherComp/EIN in line Part I - 1(g)
1 of Schedule C is invalid for the datatype EINType. Valid values for this datatype include
9-digit numbers with no spaces or hyphens. The first 2 digits may not include the following:
00, 07, 08, 09, 17, 18, 19, 28, 29, 49, 78, 79, or 89.

August 1, 2006 422


Schedule C OTHER-COMP-SRVC-CODE 530.30

Payor Codes Part I - 1(g)2
Input Specification

OtherComp/SrvcCode 530.30
Schema Info: Type SrvcCodeType minOccurs= 0; maxOccurs= unbounded
Type Info: SrvcCodeType - simpleType [2-digit code 10-37 or 99]

Base: StringType
Restrictions: Patterns: [1-2][0-9]|3[0-7]|99
Acknowledgment Error Message: The value for the XML element OtherComp/SrvcCode in line Part I -
1(g)2 of Schedule C is invalid for the datatype SrvcCodeType. Valid values for this datatype
include a 2-digit code in the range 10-37 or 99.

August 1, 2006 423


Schedule C OTHER-COMP-PAID-AMT 530.40

Payor Amount Part I - 1(g)3(A)
Input Specification

OtherComp/PaidAmt 530.40

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element OtherComp/PaidAmt in line Part I - 1
(g)3(A) of Schedule C is invalid for the datatype USAmountType. Valid values for this

August 1, 2006 424


Schedule C OTHER-COMP-AMT-EST-IND 530.50

Part I - 1(g)3(B)
Input Specification

OtherComp/AmtEstInd 530.50

Base: StringType
Acknowledgment Error Message: The value for the XML element OtherComp/AmtEstInd in line Part I
- 1(g)3(B) of Schedule C is invalid for the datatype YesNoType. Valid values for this
datatype include either 1 (yes) or 2 (no).

August 1, 2006 425


Schedule C OTHER-COMP-EST-FORMULA-TEXT 530.60
Part I - 1(g)3(C)
Input Specification

OtherComp/EstFormulaText 530.60

Base: StringType
Acknowledgment Error Message: The value for the XML element OtherComp/EstFormulaText in line
Part I - 1(g)3(C) of Schedule C is invalid for the datatype String105Type. Valid values for

August 1, 2006 426


Schedule C OTHER-COMP-EXPLAN-TEXT 530.70

Part I - 1(g)4
Input Specification

OtherComp/ExplanText 530.70

Base: StringType
Acknowledgment Error Message: The value for the XML element OtherComp/ExplanText in line Part I
- 1(g)4 of Schedule C is invalid for the datatype String105Type. Valid values for this

August 1, 2006 427


Schedule C PROVIDER-FAIL-NAME 530.71

Provider Name Part II - 2(a)
Input Specification

ProviderFail/Name 530.71
Base: StringType
ParentInfo: ProviderFail (complex Type) minOccurs=0 maxOccurs=unbounded
Acknowledgment Error Message: The value for the XML element ProviderFail/Name in line Part II -
2(a) of Schedule C is invalid for the datatype FirmNameType. Valid values for this datatype

August 1, 2006 428


Schedule C PROVIDER-FAIL-EIN 530.72

Provider EIN Part II - 2(b)1
Input Specification

ProviderFail/EIN 530.72
Office code]
Base: xsd:string
99)[0-9]{7}
Acknowledgment Error Message: The value for the XML element ProviderFail/EIN in line Part II - 2
(b)1 of Schedule C is invalid for the datatype EINType. Valid values for this datatype
include 9-digit numbers with no spaces or hyphens. The first 2 digits may not include the
following: 00, 07, 08, 09, 17, 18, 19, 28, 29, 49, 78, 79, or 89.

August 1, 2006 429


Schedule C PROVIDER-FAIL-US-ADDRESS1 530.73

Provider Address Part II - 2(b)2
Input Specification

other symbols.]
Base: xsd:string
II - 2(b)2 of Schedule C is invalid for the datatype StreetAddressType. Valid values for

August 1, 2006 430


Schedule C PROVIDER-FAIL-US-ADDRESS2 530.74

Input Specification

other symbols.]
Base: xsd:string
II - 2(b)2 of Schedule C is invalid for the datatype StreetAddressType. Valid values for

August 1, 2006 431


Schedule C PROVIDER-FAIL-US-CITY 530.75

Input Specification

Valid values: Allowed characters are A-Z and single space only. No other symbols, punctuation,
Base: xsd:string
Acknowledgment Error Message: The value for the XML element USAddress/City in line Part II - 2
(b)2 of Schedule C is invalid for the datatype CityType. Valid values for this datatype

August 1, 2006 432


Schedule C PROVIDER-FAIL-US-STATE 530.76

Input Specification


WY,AA,AE,AP

Base: xsd:string
Acknowledgment Error Message: The value for the XML element USAddress/State in line Part II - 2
(b)2 of Schedule C is invalid for the datatype StateType. Valid values for this datatype

August 1, 2006 433


Schedule C PROVIDER-FAIL-US-ZIP 530.77

Input Specification

Base: xsd:string
Acknowledgment Error Message: The value for the XML element USAddress/ZipCode in line Part II -
2(b)2 of Schedule C is invalid for the datatype ZIPCodeType. Valid values for this datatype

August 1, 2006 434


Schedule C PROVIDER-FAIL-FOREIGN- 530.78
ADDRESS1
Input Specification

other symbols.]
Base: xsd:string
Part II - 2(b)2 of Schedule C is invalid for the datatype StreetAddressType. Valid values

August 1, 2006 435


ADDRESS2
Input Specification

other symbols.]
Base: xsd:string
Part II - 2(b)2 of Schedule C is invalid for the datatype StreetAddressType. Valid values

August 1, 2006 436


Schedule C PROVIDER-FAIL-FOREIGN-CITY 530.80

Input Specification

Base: xsd:string
Acknowledgment Error Message: The value for the XML element ForeignAddress/City in line Part II
- 2(b)2 of Schedule C is invalid for the datatype CityType. Valid values for this datatype

August 1, 2006 437


Schedule C PROVIDER-FAIL-FOREIGN-PROV- 530.81
STATE
Input Specification

Base: xsd:string
line Part II - 2(b)2 of Schedule C is invalid for the datatype CityType. Valid values for
are not valid.

August 1, 2006 438


Schedule C PROVIDER-FAIL-FOREIGN-CNTRY 530.82
Input Specification


Base: xsd:string
II - 2(b)2 of Schedule C is invalid for the datatype CountryType. Valid values for this

August 1, 2006 439


POSTAL-CD
Input Specification

Base: String22Type
Part II - 2(b)2 of Schedule C is invalid for the datatype PostalCodeType. Valid values for

August 1, 2006 440


Schedule C PROVIDER-FAIL-PHONE-NUM 530.84

Provider Phone Part I - 1(b)2
Input Specification

ProviderFail/PhoneNum 530.84

Base: xsd:string
Acknowledgment Error Message: The value for the XML element ProviderFail/PhoneNum in line Part
I - 1(b)2 of Schedule C is invalid for the datatype PhoneNumberType. Valid values for this

August 1, 2006 441


Schedule C PROVIDER-TERM-NAME 531

Termination Name Part III - a
Input Specification

ProviderTerm/Name 531
Edit tests:
P-246 Reject if the Name of the terminated service provider is not indicated on
Part III of Schedule C when an EIN, Position, or an Explanation for
termination is provided.
P-247 Reject if the EIN of the terminated service provider is not indicated in Part
III of Schedule C when a Name, Position, or an Explanation for termination is
provided.
Base: StringType
ParentInfo: ProviderTerm (complex Type) minOccurs=0 maxOccurs=unbounded
Acknowledgment Error Message: The value for the XML element ProviderTerm/Name in line Part III
- a of Schedule C is invalid for the datatype FirmNameType. Valid values for this datatype

August 1, 2006 442


Schedule C PROVIDER-TERM-EIN 532

Termination EIN Part III - b
Input Specification

ProviderTerm/EIN 532
Edit tests:
provided.
Office code]
Base: xsd:string
99)[0-9]{7}
Acknowledgment Error Message: The value for the XML element ProviderTerm/EIN in line Part III -
b of Schedule C is invalid for the datatype EINType. Valid values for this datatype include
9-digit numbers with no spaces or hyphens. The first 2 digits may not include the following:
00, 07, 08, 09, 17, 18, 19, 28, 29, 49, 78, 79, or 89.

August 1, 2006 443


Schedule C PROVIDER-TERM-POSITION 533

Termination Position Part III - c
Input Specification

ProviderTerm/Position 533
Edit tests:
provided.

Base: StringType
Acknowledgment Error Message: The value for the XML element ProviderTerm/Position in line Part
III - c of Schedule C is invalid for the datatype String25Type. Valid values for this

August 1, 2006 444


Schedule C PROVIDER-TERM-US-ADDRESS1 534.01

Termination Address Part III - d
Input Specification

other symbols.]
Base: xsd:string
III - d of Schedule C is invalid for the datatype StreetAddressType. Valid values for this

August 1, 2006 445


Schedule C PROVIDER-TERM-US-ADDRESS2 534.02

Input Specification

other symbols.]
Base: xsd:string
III - d of Schedule C is invalid for the datatype StreetAddressType. Valid values for this

August 1, 2006 446


Schedule C PROVIDER-TERM-US-CITY 535.01

Input Specification

Base: xsd:string
Acknowledgment Error Message: The value for the XML element USAddress/City in line Part III - d
of Schedule C is invalid for the datatype CityType. Valid values for this datatype include

August 1, 2006 447


Schedule C PROVIDER-TERM-US-STATE 536.01

Input Specification


WY,AA,AE,AP

Base: xsd:string
Acknowledgment Error Message: The value for the XML element USAddress/State in line Part III -
d of Schedule C is invalid for the datatype StateType. Valid values for this datatype

August 1, 2006 448


Schedule C PROVIDER-TERM-US-ZIP-CODE 537.01

Input Specification

Valid values: Any 5 digits (0-9) plus optional 4 or 7 digits
Base: xsd:string
Acknowledgment Error Message: The value for the XML element USAddress/ZipCode in line Part III
- d of Schedule C is invalid for the datatype ZIPCodeType. Valid values for this datatype

August 1, 2006 449


Schedule C PROVIDER-TERM-FRGN-ADDRESS1 537.11
Input Specification

other symbols.]
Base: xsd:string
Part III - d of Schedule C is invalid for the datatype StreetAddressType. Valid values for

August 1, 2006 450


Schedule C PROVIDER-TERM-FRGN-ADDRESS2 537.12
Input Specification

other symbols.]
Base: xsd:string
Part III - d of Schedule C is invalid for the datatype StreetAddressType. Valid values for

August 1, 2006 451


Schedule C PROVIDER-TERM-FRGN-CITY 537.13

Input Specification

Base: xsd:string
Acknowledgment Error Message: The value for the XML element ForeignAddress/City in line Part
III - d of Schedule C is invalid for the datatype CityType. Valid values for this datatype

August 1, 2006 452


Schedule C PROVIDER-TERM-FRGN-PROV- 537.14
STATE
Input Specification

Base: xsd:string
line Part III - d of Schedule C is invalid for the datatype CityType. Valid values for this
are not valid.

August 1, 2006 453


Schedule C PROVIDER-TERM-FRGN-COUNTRY 537.15

Input Specification


Base: xsd:string
III - d of Schedule C is invalid for the datatype CountryType. Valid values for this

August 1, 2006 454


Schedule C PROVIDER-TERM-FRGN-POSTAL- 537.16
CODE
Input Specification

Valid values: Any 5 digits (0-9) plus optional 4 or 7 digits
Base: String22Type
Part III - d of Schedule C is invalid for the datatype PostalCodeType. Valid values for this
datatype include up to 22 uppercase characters or numerals, single space, period, hyphen.
Only English (unaccented) letters are allowed.

August 1, 2006 455


Schedule C PROVIDER-TERM-PHONE-NUM 538

Termination Phone Part III - e
Input Specification

ProviderTerm/PhoneNum 538

Base: xsd:string
Acknowledgment Error Message: The value for the XML element ProviderTerm/PhoneNum in line Part
III - e of Schedule C is invalid for the datatype PhoneNumberType. Valid values for this

August 1, 2006 456


Schedule C PROVIDER-TERM-TEXT 539

Termination Explanation Part III - Explanation
Input Specification

ProviderTerm/Text 539
Edit tests:
provided.

Base: StringType
Acknowledgment Error Message: The value for the XML element ProviderTerm/Text in line Part III
- Explanation of Schedule C is invalid for the datatype String250Type. Valid values for this

August 1, 2006 457


Schedule D DFE-P1-ENTITY-NAME 544

Name of MTIA, CCT, PSA, or 103-12IE 1 Part I (a)-NAME 1
Input Specification

DfeP1/EntityName 544
Edit tests:
P-252 Reject when the name of the MTIA, CCT, PSA, or 103-12IE on Part I(a) of
Schedule D is blank.
P-253 Reject when the Sponsor Name on Schedule D Part I(b) is blank.
P-254 Reject when either the EIN or PN on Schedule D Part I(c) are blank.
P-255 Reject when the Entity Code on Schedule D Part I(d) is blank.
P-256 Reject when the Dollar Value of Interest on Schedule D Part I(e) is blank.
Base: StringType
ParentInfo: DfeP1 (complex Type) minOccurs=0 maxOccurs=unbounded
Acknowledgment Error Message: The value for the XML element DfeP1/EntityName in line Part I (a)-
NAME 1 of Schedule D is invalid for the datatype FirmNameType. Valid values for this
datatype include strings up to 35 characters, including letters, numerals, single space,
comma, hyphen, period, slash, percent, and ampersand.

August 1, 2006 458


Schedule D DFE-P1-SPONS-NAME 545

Name of Sponsor 1 Part I (b)-NAME 1
Input Specification

Name 545
DfeP1/SponsName
Edit tests:
Base: StringType
Acknowledgment Error Message: The value for the XML element DfeP1/SponsName in line Part I (b)-
NAME 1 of Schedule D is invalid for the datatype SponsorNameType. Valid values for this

August 1, 2006 459


Schedule D DFE-P1-PLAN-EIN 546.01

EIN/PN 1 Part I (c)-EIN/PN 1
Input Specification

Name 546.01
DfeP1/PlanEIN
Edit tests:
Office code]
Base: xsd:string
99)[0-9]{7}
Acknowledgment Error Message: The value for the XML element DfeP1/PlanEIN in line Part I (c)-
EIN/PN 1 of Schedule D is invalid for the datatype EINType. Valid values for this datatype
following: 00, 07, 08, 09, 17, 18, 19, 28, 29, 49, 78, 79, or 89.

August 1, 2006 460


Schedule D DFE-P1-PLAN-PN 546.02

EIN/PN 1 Part I (c)-EIN/PN 1
Input Specification

Name 546.02
DfeP1/PlanPN
Edit tests:
Schema Info: Type PN0Type minOccurs= 0; maxOccurs= 1
Type Info: PN0Type - simpleType [3-digit Plan Number from 000 to 999]
Base: StringType
Acknowledgment Error Message: The value for the XML element DfeP1/PlanPN in line Part I (c)-EIN/
PN 1 of Schedule D is invalid for the datatype PN0Type. Valid values for this datatype
include 3-digit value from 000 to 999.

August 1, 2006 461


Schedule D DFE-P1-ENTITY-CODE 547

Entity Code 1 Part I (d)-CODE 1
Input Specification

DfeP1/EntityCode 547
Valid values: M=MTIA; C=CCT; P=PSA; E=103-12 IE.
Edit tests:
P-270 Reject when the EOY Value of interest in Master Trust accounts on Line 1c(11)
(b) of Schedule H is not equal to the total EOY dollar value of interest in
column (e) on Schedule D, for all "M" codes. "M" codes are reported on
Schedule D, Part I in column (d) .
P-271 Reject when the EOY Value of interest in 103-12 investment entities on Line 1c
(12)(b) of Schedule H is not equal to the total EOY dollar value of interest
in column (e) on Schedule D, for all "E" codes. "E" codes are reported on
Schedule D, Part I in column (d).
Schema Info: Type DfeP1EntityCodeType minOccurs= 0; maxOccurs= 1
Type Info: DfeP1EntityCodeType - simpleType [C, E, M, or P.]

Base: StringType
Restrictions: Enumerations: C, E, M, P,
Acknowledgment Error Message: The value for the XML element DfeP1/EntityCode in line Part I (d)-
CODE 1 of Schedule D is invalid for the datatype DfeP1EntityCodeType. Valid values for this
datatype include either C, E, M, or P.

August 1, 2006 462


Schedule D DFE-P1-PLAN-INT-EOY-AMT 548

Dollar Value of Interest In MTIA, CCT, Part I (e)-INTEREST 1
PSA, or 103-12IE At End of Year 1
Input Specification

DfeP1/PlanIntEoyAmt 548
Edit tests:

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element DfeP1/PlanIntEoyAmt in line Part I
(e)-INTEREST 1 of Schedule D is invalid for the datatype USAmountType. Valid values for this

August 1, 2006 463


Schedule D DFE-P2-PLAN-NAME 549

Plan Name 1 Part II (a)-NAME 1
Input Specification

Name 549
DfeP2/PlanName
Edit tests:
Base: xsd:string
Acknowledgment Error Message: The value for the XML element DfeP2/PlanName in line Part II (a)-
NAME 1 of Schedule D is invalid for the datatype PlanNameType. Valid values for this
datatype include strings up to a maximum of 140 characters. Allowable characters include
unaccented letters, numbers, hash, hyphen, slash, comma, period, parentheses, ampersand,
apostrophe and single space. Leading space, trailing space, adjacent spaces, and other
symbols are invalid.

August 1, 2006 464


Schedule D DFE-P2-PLAN-SPONS-NAME 550

Name of Plan Sponsor 1 Part II (b)-NAME 1
Input Specification

Name 550
DfeP2/SponsName
Edit tests:
Base: StringType
Acknowledgment Error Message: The value for the XML element DfeP2/SponsName in line Part II (b)-
NAME 1 of Schedule D is invalid for the datatype SponsorNameType. Valid values for this

August 1, 2006 465


Schedule D DFE-P2-PLAN-EIN 551

EIN 1 Part II (c)-EIN 1
Input Specification

Name 551
DfeP2/PlanEIN
Edit tests:
Office code]
Base: xsd:string
99)[0-9]{7}
Acknowledgment Error Message: The value for the XML element DfeP2/PlanEIN in line Part II (c)-
EIN 1 of Schedule D is invalid for the datatype EINType. Valid values for this datatype
following: 00, 07, 08, 09, 17, 18, 19, 28, 29, 49, 78, 79, or 89.

Mapping from XML Input: Leading zeroes must be retained.
August 1, 2006 466


Schedule D DFE-P2-PLAN-PN 552

PN 1 Part II (c)-PN 1
Input Specification

Name 552
DfeP2/PlanPN
Edit tests:

Base: xsd:string
Acknowledgment Error Message: The value for the XML element DfeP2/PlanPN in line Part II (c)-PN
1 of Schedule D is invalid for the datatype PNType. Valid values for this datatype include 3-
digit numbers from 001 to 999. Leading zeroes are required.

August 1, 2006 467


Schedule G LNS-DEFAULT-PII-IND 630

Party In Interest 1 PART I - a
Input Specification

LnsDefault/PIIInd 630

Base: StringType
ParentInfo: LnsDefault (complex Type) minOccurs=0 maxOccurs=unbounded
Acknowledgment Error Message: The value for the XML element LnsDefault/PIIInd in line PART I -
a of Schedule G is invalid for the datatype CheckboxType. Valid values for this datatype

August 1, 2006 468


Schedule G LNS-DEFAULT-OBLIGOR-NAME 631

Obligor Name 1 PART I - b-NAME
Input Specification

LnsDefault/ObligorName 631
Base: xsd:string
Acknowledgment Error Message: The value for the XML element LnsDefault/ObligorName in line PART
I - b-NAME of Schedule G is invalid for the datatype PersonNameType. Valid values for this

August 1, 2006 469


Schedule G LNS-DEFAULT-OBLIGOR-US- 632.01
ADDRESS1
Obligor Street 1 PART I - b-STREET
Input Specification

ObligorUSAddress/AddressLine1 632.01 ObligorUSAddress present
other symbols.]
Base: xsd:string
ParentInfo: ObligorUSAddress (USAddressType) minOccurs=0
Acknowledgment Error Message: The value for the XML element ObligorUSAddress/AddressLine1 in
line PART I - b-STREET of Schedule G is invalid for the datatype StreetAddressType. Valid

August 1, 2006 470


ADDRESS2
Obligor Street 1 PART I - b-STREET
Input Specification

ObligorUSAddress/AddressLine2 632.02
other symbols.]
Base: xsd:string
Acknowledgment Error Message: The value for the XML element ObligorUSAddress/AddressLine2 in
line PART I - b-STREET of Schedule G is invalid for the datatype StreetAddressType. Valid

August 1, 2006 471


Schedule G LNS-DEFAULT-OBLIGOR-US-CITY 633.01
Obligor City 1 PART I - b-CITY
Input Specification

ObligorUSAddress/City 633 ObligorUSAddress present
Base: xsd:string
Acknowledgment Error Message: The value for the XML element ObligorUSAddress/City in line PART
I - b-CITY of Schedule G is invalid for the datatype CityType. Valid values for this
are not valid.

August 1, 2006 472


STATE
Obligor State 1 PART I - b-STATE
Input Specification

ObligorUSAddress/State 634.01 ObligorUSAddress present

WY,AA,AE,AP

Base: xsd:string
Acknowledgment Error Message: The value for the XML element ObligorUSAddress/State in line PART
I - b-STATE of Schedule G is invalid for the datatype StateType. Valid values for this
datatype include valid 2-character state codes.

August 1, 2006 473


Schedule G LNS-DEFAULT-OBLIGOR-US-ZIP 634.02

Obligor Zip 1 PART I - b-ZIP
Input Specification

ObligorUSAddress/ZipCode 634.02 ObligorUSAddress present
Base: xsd:string
Acknowledgment Error Message: The value for the XML element ObligorUSAddress/ZipCode in line
PART I - b-ZIP of Schedule G is invalid for the datatype ZIPCodeType. Valid values for this

August 1, 2006 474


Schedule G LNS-DEFAULT-OBLIGOR- 635.01
FOREIGN-ADDRESS1
Obligor Street Part I -b Street
Input Specification

ObligorForeignAddress/ 635.01 ObligorForeignAddress present
AddressLine1
other symbols.]
Base: xsd:string
ParentInfo: ObligorForeignAddress (ForeignAddressType) minOccurs=0
Acknowledgment Error Message: The value for the XML element ObligorForeignAddress/AddressLine1
in line Part I -b Street of Schedule G is invalid for the datatype StreetAddressType. Valid

August 1, 2006 475


FOREIGN-ADDRESS2
Obligor Street Part I-b Street
Input Specification

ObligorForeignAddress/ 635.02
AddressLine2
other symbols.]
Base: xsd:string
Acknowledgment Error Message: The value for the XML element ObligorForeignAddress/AddressLine2
in line Part I-b Street of Schedule G is invalid for the datatype StreetAddressType. Valid

August 1, 2006 476


FOREIGN-CITY
Obligor City Part I-b City
Input Specification

ObligorForeignAddress/City 635.03 ObligorForeignAddress present
Base: xsd:string
Acknowledgment Error Message: The value for the XML element ObligorForeignAddress/City in line
Part I-b City of Schedule G is invalid for the datatype CityType. Valid values for this
are not valid.

August 1, 2006 477


FOREIGN-PROV-STATE
Obligor State Part I-b State
Input Specification

ProvinceOrState
Base: xsd:string
Acknowledgment Error Message: The value for the XML element ObligorForeignAddress/
ProvinceOrState in line Part I-b State of Schedule G is invalid for the datatype CityType.
Valid values for this datatype include strings of up to 22 characters including letters,
period, hyphen, and single space. Numbers, symbols, leading space, trailing space, or
multiple adjacent spaces are not valid.

August 1, 2006 478


FOREIGN-COUNTRY
Input Specification

ObligorForeignAddress/Country 635.05 ObligorForeignAddress present

Base: xsd:string
Acknowledgment Error Message: The value for the XML element ObligorForeignAddress/Country in
line of Schedule G is invalid for the datatype CountryType. Valid values for this datatype
include 2-digit country codes (see instructions).

August 1, 2006 479


FOREIGN-POSTAL-CD
Obligor Zip Code Part I-b Zip
Input Specification

PostalCode
Base: String22Type
Acknowledgment Error Message: The value for the XML element ObligorForeignAddress/PostalCode in
line Part I-b Zip of Schedule G is invalid for the datatype PostalCodeType. Valid values for

August 1, 2006 480


Schedule G LNS-DEFAULT-ORIGINAL-AMT 636

Original Amount of Loan 1 PART I - c
Input Specification

LnsDefault/OriginalAmt 636

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element LnsDefault/OriginalAmt in line PART
I - c of Schedule G is invalid for the datatype USAmountType. Valid values for this datatype

August 1, 2006 481


Schedule G LNS-DEFAULT-PRNCPL-RCVD-AMT 637
Amount of Principal Received 1 PART I - d
Input Specification

LnsDefault/PrncplRcvdAmt 637

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element LnsDefault/PrncplRcvdAmt in line
PART I - d of Schedule G is invalid for the datatype USAmountType. Valid values for this

August 1, 2006 482


Schedule G LNS-DEFAULT-INT-RCVD-AMT 638

Amount of Interest Received 1 PART I - e
Input Specification

LnsDefault/IntRcvdAmt 638

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element LnsDefault/IntRcvdAmt in line PART
I - e of Schedule G is invalid for the datatype USAmountType. Valid values for this datatype

August 1, 2006 483


Schedule G LNS-DEFAULT-UNPAID-BAL-AMT 639

Unpaid Balance 1 PART I - f
Input Specification

LnsDefault/UnpaidBalAmt 639

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element LnsDefault/UnpaidBalAmt in line
PART I - f of Schedule G is invalid for the datatype USAmountType. Valid values for this

August 1, 2006 484


Schedule G LNS-DEFAULT-DESCRIPTION-TXT 640
Description of Loan 1 PART I - g
Input Specification

LnsDefault/DescriptionTxt 640

Base: StringType
Acknowledgment Error Message: The value for the XML element LnsDefault/DescriptionTxt in line
PART I - g of Schedule G is invalid for the datatype String105Type. Valid values for this

August 1, 2006 485


Schedule G LNS-DEFAULT-PRCPL-OVERDUE- 641
AMT
Amount of Principal Overdue 1 PART I - h
Input Specification

LnsDefault/PrcplOverdueAmt 641

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element LnsDefault/PrcplOverdueAmt in line
PART I - h of Schedule G is invalid for the datatype USAmountType. Valid values for this

August 1, 2006 486


Schedule G LNS-DEFAULT-INT-OVERDUE-AMT 642
Amount of Interest Overdue 1 PART I - i
Input Specification

LnsDefault/IntOverdueAmt 642

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element LnsDefault/IntOverdueAmt in line
PART I - i of Schedule G is invalid for the datatype USAmountType. Valid values for this

August 1, 2006 487


Schedule G LEASES-DEFAULT-PII-IND 643

Party In Interest 1 PART II - a
Input Specification

LeasesDefault/PIIInd 643

Base: StringType
ParentInfo: LeasesDefault (complex Type) minOccurs=0 maxOccurs=unbounded
Acknowledgment Error Message: The value for the XML element LeasesDefault/PIIInd in line PART
II - a of Schedule G is invalid for the datatype CheckboxType. Valid values for this

August 1, 2006 488


Schedule G LEASES-DEFAULT-LESSOR-NAME 644

Lessor/Lessee Name 1 PART II - b
Input Specification

LeasesDefault/LessorName 644
Base: xsd:string
Acknowledgment Error Message: The value for the XML element LeasesDefault/LessorName in line
PART II - b of Schedule G is invalid for the datatype PersonNameType. Valid values for this

August 1, 2006 489


Schedule G LEASES-DEFAULT-RELATION- 645
TEXT
Relationship to Plan 1 PART II - c
Input Specification

LeasesDefault/RelationText 645

Base: StringType
Acknowledgment Error Message: The value for the XML element LeasesDefault/RelationText in line
PART II - c of Schedule G is invalid for the datatype String35Type. Valid values for this

August 1, 2006 490


Schedule G LEASES-DEFAULT-TERMS-TEXT 646

Terms and Description 1 PART II - d
Input Specification

LeasesDefault/TermsText 646

Base: StringType
Acknowledgment Error Message: The value for the XML element LeasesDefault/TermsText in line
PART II - d of Schedule G is invalid for the datatype String105Type. Valid values for this

August 1, 2006 491


Schedule G LEASES-DEFAULT-COST-AMT 647

Original Cost 1 PART II - e
Input Specification

LeasesDefault/CostAmt 647

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element LeasesDefault/CostAmt in line PART
II - e of Schedule G is invalid for the datatype USAmountType. Valid values for this

August 1, 2006 492


Schedule G LEASES-DEFAULT-CURR-VALUE- 648
AMT
Current Value 1 PART II - f
Input Specification

LeasesDefault/CurrValueAmt 648

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element LeasesDefault/CurrValueAmt in line
PART II - f of Schedule G is invalid for the datatype USAmountType. Valid values for this

August 1, 2006 493


Schedule G LEASES-DEFAULT-RENTL-RCPT- 649
AMT
Gross Rental Receipts 1 PART II - g
Input Specification

LeasesDefault/RentlRcptAmt 649

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element LeasesDefault/RentlRcptAmt in line
PART II - g of Schedule G is invalid for the datatype USAmountType. Valid values for this

August 1, 2006 494


Schedule G LEASES-DEFAULT-EXPENSE-PD- 650
AMT
Expenses Paid 1 PART II - h
Input Specification

LeasesDefault/ExpensePdAmt 650

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element LeasesDefault/ExpensePdAmt in line
PART II - h of Schedule G is invalid for the datatype USAmountType. Valid values for this

August 1, 2006 495


Schedule G LEASES-DEFAULT-NET-RCPT-AMT 651
Net Receipts 1 PART II - i
Input Specification

LeasesDefault/NetRcptAmt 651

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element LeasesDefault/NetRcptAmt in line
PART II - i of Schedule G is invalid for the datatype USAmountType. Valid values for this

August 1, 2006 496


Schedule G LEASES-DEFAULT-ARREARS-AMT 652

Amount in Arrears 1 PART II - j
Input Specification

LeasesDefault/ArrearsAmt 652

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element LeasesDefault/ArrearsAmt in line
PART II - j of Schedule G is invalid for the datatype USAmountType. Valid values for this

August 1, 2006 497


Schedule G NON-EXEMPT-PARTY-NAME 653

Identity of Party 1 PART III - a
Input Specification

NonExempt/PartyName 653
Base: xsd:string
ParentInfo: NonExempt (complex Type) minOccurs=0 maxOccurs=unbounded
Acknowledgment Error Message: The value for the XML element NonExempt/PartyName in line PART
III - a of Schedule G is invalid for the datatype PersonNameType. Valid values for this

August 1, 2006 498


Schedule G NON-EXEMPT-RELATION-TEXT 654

Relationship to Plan 1 PART III - b
Input Specification

NonExempt/RelationText 654

Base: StringType
Acknowledgment Error Message: The value for the XML element NonExempt/RelationText in line PART
III - b of Schedule G is invalid for the datatype String35Type. Valid values for this

August 1, 2006 499


Schedule G NON-EXEMPT-TERMS-TEXT 655

Description of Transactions 1 PART III - c
Input Specification

NonExempt/TermsText 655

Base: StringType
Acknowledgment Error Message: The value for the XML element NonExempt/TermsText in line PART
III - c of Schedule G is invalid for the datatype String105Type. Valid values for this

August 1, 2006 500


Schedule G NON-EXEMPT-PUR-PRICE-AMT 656

Purchase Price 1 PART III - d
Input Specification

NonExempt/PurPriceAmt 656

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element NonExempt/PurPriceAmt in line PART
III - d of Schedule G is invalid for the datatype USAmountType. Valid values for this

August 1, 2006 501


Schedule G NON-EXEMPT-SELL-PRICE-AMT 657

Selling Price 1 PART III - e
Input Specification

NonExempt/SellPriceAmt 657

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element NonExempt/SellPriceAmt in line PART
III - e of Schedule G is invalid for the datatype USAmountType. Valid values for this

August 1, 2006 502


Schedule G NON-EXEMPT-LS-RNTL-AMT 658

Lease Rental 1 PART III - f
Input Specification

NonExempt/LsRentlAmt 658

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element NonExempt/LsRentlAmt in line PART
III - f of Schedule G is invalid for the datatype USAmountType. Valid values for this

August 1, 2006 503


Schedule G NON-EXEMPT-EXPENSE-INCR-AMT 659
Expenses Incurred 1 PART III - g
Input Specification

NonExempt/ExpenseIncrAmt 659

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element NonExempt/ExpenseIncrAmt in line
PART III - g of Schedule G is invalid for the datatype USAmountType. Valid values for this

August 1, 2006 504


Schedule G NON-EXEMPT-COST-AST-AMT 660

Cost of Asset 1 PART III - h
Input Specification

NonExempt/CostAstAmt 660

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element NonExempt/CostAstAmt in line PART
III - h of Schedule G is invalid for the datatype USAmountType. Valid values for this

August 1, 2006 505


Schedule G NON-EXEMPT-CURR-VALUE-AST- 661
AMT
Current Value of Asset 1 PART III - i
Input Specification

NonExempt/CurrValueAstAmt 661

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element NonExempt/CurrValueAstAmt in line
PART III - i of Schedule G is invalid for the datatype USAmountType. Valid values for this

August 1, 2006 506


Schedule G NON-EXEMPT-GAIN-LOSS-AMT 662

Net Gain/Loss 1 PART III - j
Input Specification

NonExempt/GainLossAmt 662

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element NonExempt/GainLossAmt in line PART
III - j of Schedule G is invalid for the datatype USAmountType. Valid values for this

August 1, 2006 507


Schedule H NON-INT-BEAR-CASH-BOY-AMT 667

Total Noninterest-Bearing Cash - BOY 1a(a)
Input Specification

NonIntBearCashBoyAmt 667
Edit tests:
P-266 Reject when the Total Assets Beginning of Year Amount on Schedule H Line 1f
(a) does not equal the sum of Lines 1a(a) through 1e(a).

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element NonIntBearCashBoyAmt in line 1a(a)
of Schedule H is invalid for the datatype USAmountType. Valid values for this datatype

August 1, 2006 508


Schedule H EMPLR-CONTRIB-BOY-AMT 668

Employer Receivables - BOY 1b(1)(a)
Input Specification

EmplrContribBoyAmt 668
Edit tests:

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element EmplrContribBoyAmt in line 1b(1)(a)

August 1, 2006 509


Schedule H PARTCP-CONTRIB-BOY-AMT 669

Participant Receivables - BOY 1b(2)(a)
Input Specification

PartcpContribBoyAmt 669
Edit tests:

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element PartcpContribBoyAmt in line 1b(2)
(a) of Schedule H is invalid for the datatype USAmountType. Valid values for this datatype

August 1, 2006 510


Schedule H OTHER-RECEIVABLES-BOY-AMT 670

Other Receivables - BOY 1b(3)(a)
Input Specification

OtherReceivablesBoyAmt 670
Edit tests:

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element OtherReceivablesBoyAmt in line 1b(3)

August 1, 2006 511


Schedule H INT-BEAR-CASH-BOY-AMT 671

Interest-bearing Cash - BOY 1c(1)(a)
Input Specification

IntBearCashBoyAmt 671
Edit tests:

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element IntBearCashBoyAmt in line 1c(1)(a)

August 1, 2006 512


Schedule H GOVT-SEC-BOY-AMT 672

U.S. Government Securities - BOY 1c(2)(a)
Input Specification

Name 672
GovtSecBoyAmt
Edit tests:

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element GovtSecBoyAmt in line 1c(2)(a) of
Schedule H is invalid for the datatype USAmountType. Valid values for this datatype include

August 1, 2006 513


Schedule H CORP-DEBT-PREFERRED-BOY-AMT 673
Preferred Corporate Debt Instruments - 1c(3)(A)(a)
BOY
Input Specification

CorpDebtPreferredBoyAmt 673
Edit tests:

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element CorpDebtPreferredBoyAmt in line 1c
(3)(A)(a) of Schedule H is invalid for the datatype USAmountType. Valid values for this

August 1, 2006 514


Schedule H CORP-DEBT-OTHER-BOY-AMT 674

All Other Corporate Debt Instruments - 1c(3)(B)(a)
BOY
Input Specification

CorpDebtOtherBoyAmt 674
Edit tests:

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element CorpDebtOtherBoyAmt in line 1c(3)(B)

August 1, 2006 515


Schedule H PREF-STOCK-BOY-AMT 675

Preferred Corporate Stocks - BOY 1c(4)(A)(a)
Input Specification

Name 675
PrefStockBoyAmt
Edit tests:

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element PrefStockBoyAmt in line 1c(4)(A)(a)

August 1, 2006 516


Schedule H COMMON-STOCK-BOY-AMT 676

Common Corporate Stocks - BOY 1c(4)(B)(a)
Input Specification

CommonStockBoyAmt 676
Edit tests:

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element CommonStockBoyAmt in line 1c(4)(B)

August 1, 2006 517


Schedule H JOINT-VENTURE-BOY-AMT 677

Partnership/Joint Venture Interests - 1c(5)(a)
BOY
Input Specification

JointVentureBoyAmt 677
Edit tests:

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element JointVentureBoyAmt in line 1c(5)(a)

August 1, 2006 518


Schedule H REAL-ESTATE-BOY-AMT 678

Real Estate (Other Than Employer Real 1c(6)(a)
Property) - BOY
Input Specification

RealEstateBoyAmt 678
Edit tests:

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element RealEstateBoyAmt in line 1c(6)(a)

August 1, 2006 519


Schedule H OTHER-LOANS-BOY-AMT 679

Loans (Other Than To Participants) 1c(7)(a)
Input Specification

OtherLoansBoyAmt 679
Edit tests:

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element OtherLoansBoyAmt in line 1c(7)(a)

August 1, 2006 520


Schedule H PARTCP-LOANS-BOY-AMT 680

Participant Loans - BOY 1c(8)(a)
Input Specification

PartcpLoansBoyAmt 680
Edit tests:

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element PartcpLoansBoyAmt in line 1c(8)(a)

August 1, 2006 521


Schedule H INT-COMMON-TR-BOY-AMT 681

Value of Interest in Common/Collective 1c(9)(a)
Trusts - BOY
Input Specification

IntCommonTrBoyAmt 681
Edit tests:

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element IntCommonTrBoyAmt in line 1c(9)(a)

August 1, 2006 522


Schedule H INT-POOL-SEP-ACCT-BOY-AMT 682

Value of Interest In Pooled-Separate 1c(10)(a)
Accounts - BOY
Input Specification

IntPoolSepAcctBoyAmt 682
Edit tests:

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element IntPoolSepAcctBoyAmt in line 1c(10)

August 1, 2006 523


Schedule H INT-MASTER-TR-BOY-AMT 683

Value of Interest In Master Trust 1c(11)(a)
Investment Accounts - BOY
Input Specification

IntMasterTrBoyAmt 683
Edit tests:

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element IntMasterTrBoyAmt in line 1c(11)(a)

August 1, 2006 524


Schedule H INT-103-12-INVST-BOY-AMT 684

Value of Interest In 103-12 Investment 1c(12)(a)
Entities - BOY
Input Specification

Int10312InvstBoyAmt 684
Edit tests:

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element Int10312InvstBoyAmt in line 1c(12)

August 1, 2006 525


Schedule H INT-REG-INVST-CO-BOY-AMT 685

Value of Interest In Registered 1c(13)(a)
Investment Companies - BOY
Input Specification

IntRegInvstCoBoyAmt 685
Edit tests:

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element IntRegInvstCoBoyAmt in line 1c(13)

August 1, 2006 526


Schedule H INS-CO-GEN-ACCT-BOY-AMT 686

Value of Funds Held In Insurance 1c(14)(a)
Company General Account - BOY
Input Specification

InsCoGenAcctBoyAmt 686
Edit tests:

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element InsCoGenAcctBoyAmt in line 1c(14)

August 1, 2006 527


Schedule H OTH-INVST-BOY-AMT 687

Other General Investments - BOY 1c(15)(a)
Input Specification

Name 687
OthInvstBoyAmt
Edit tests:

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element OthInvstBoyAmt in line 1c(15)(a) of

August 1, 2006 528


Schedule H EMPLR-SEC-BOY-AMT 688

Employer Securities - BOY 1d(1)(a)
Input Specification

Name 688
EmplrSecBoyAmt
Edit tests:

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element EmplrSecBoyAmt in line 1d(1)(a) of

August 1, 2006 529


Schedule H EMPLR-PROP-BOY-AMT 689

Employer Real Property - BOY 1d(2)(a)
Input Specification

Name 689
EmplrPropBoyAmt
Edit tests:

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element EmplrPropBoyAmt in line 1d(2)(a) of

August 1, 2006 530


Schedule H BLDGS-USED-BOY-AMT 690

Buildings and Other Property Used in 1e(a)
Plan Operation - BOY
Input Specification

Name 690
BldgsUsedBoyAmt
Edit tests:

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element BldgsUsedBoyAmt in line 1e(a) of

August 1, 2006 531


Schedule H TOT-ASSETS-BOY-AMT 691

Total Assets - BOY 1f(a)
Input Specification

Name 691
TotAssetsBoyAmt
Edit tests:
P-204 Reject when Accountant’s Opinion (Attachments/AccountantOpinion) is not
attached, and plan or DFE assets (Schedule H line 1f), liabilities (Schedule
H line 1k), or net income (Schedule H line 2k) contains an amount at either
Beginning of Year or End of Year.
checked.
P-268 Reject when the Net Assets Beginning of Year amount on Schedule H Line 1l(a)
does not equal 1f(a) minus 1k(a).

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element TotAssetsBoyAmt in line 1f(a) of

August 1, 2006 532


Schedule H BNFTS-PAYABLE-BOY-AMT 692

Benefit Claims Payable - BOY 1g(a)
Input Specification

BnftsPayableBoyAmt 692
Edit tests:
P-267 Reject when the Total Liabilities Beginning of Year amount on Schedule H Line
1k(a) does not equal the sum of Lines 1g(a) through 1j(a).

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element BnftsPayableBoyAmt in line 1g(a) of

August 1, 2006 533


Schedule H OPRTNG-PAYABLE-BOY-AMT 693

Operating Payables - BOY 1h(a)
Input Specification

OprtngPayableBoyAmt 693
Edit tests:

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element OprtngPayableBoyAmt in line 1h(a)

August 1, 2006 534


Schedule H ACQUIS-INDBT-BOY-AMT 694

Acquisition Indebtedness - BOY 1i(a)
Input Specification

AcquisIndbtBoyAmt 694
Edit tests:

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element AcquisIndbtBoyAmt in line 1i(a) of

August 1, 2006 535


Schedule H OTHER-LIAB-BOY-AMT 695

Other Liabilities - BOY 1j(a)
Input Specification

Name 695
OtherLiabBoyAmt
Edit tests:

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element OtherLiabBoyAmt in line 1j(a) of

August 1, 2006 536


Schedule H TOT-LIABILITIES-BOY-AMT 696

Total Liabilities - BOY 1k(a)
Input Specification

TotLiabilitiesBoyAmt 696
Edit tests:

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element TotLiabilitiesBoyAmt in line 1k(a)

August 1, 2006 537


Schedule H NET-ASSETS-BOY-AMT 697

Net Assets - BOY 1l(a)
Input Specification

Name 697
NetAssetsBoyAmt
Edit tests:

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element NetAssetsBoyAmt in line 1l(a) of

August 1, 2006 538


Schedule H NON-INT-BEAR-CASH-EOY-AMT 698

Total Noninterest-Bearing Cash - EOY 1a(b)
Input Specification

NonIntBearCashEoyAmt 698
Edit tests:
P-274 Reject when Schedule H Line 1f(b) Total Assets End of Year amount does not
equal the sum of Lines 1a(b) through 1e(b).
P-361 Reject when Schedule H Line 4i is checked "no" and any Schedule H, Part I,
Lines 1c(2)(b) thru 1e(b) contain an amount.

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element NonIntBearCashEoyAmt in line 1a(b)

August 1, 2006 539


Schedule H EMPLR-CONTRIB-EOY-AMT 699

Employer Receivables - EOY 1b(1)(b)
Input Specification

EmplrContribEoyAmt 699
Edit tests:

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element EmplrContribEoyAmt in line 1b(1)(b)

August 1, 2006 540


Schedule H PARTCP-CONTRIB-EOY-AMT 700

Participant Receivables - EOY 1b(2)(b)
Input Specification

PartcpContribEoyAmt 700
Edit tests:

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element PartcpContribEoyAmt in line 1b(2)
(b) of Schedule H is invalid for the datatype USAmountType. Valid values for this datatype

August 1, 2006 541


Schedule H OTHER-RECEIVABLES-EOY-AMT 701

Other Receivables - EOY 1b(3)(b)
Input Specification

OtherReceivablesEoyAmt 701
Edit tests:

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element OtherReceivablesEoyAmt in line 1b(3)

August 1, 2006 542


Schedule H INT-BEAR-CASH-EOY-AMT 702

Interest-bearing Cash/EOY 1c(1)(b)
Input Specification

IntBearCashEoyAmt 702
Edit tests:
P-317 Alert when Schedule H line 4i is Yes but Investment Schedule (Attachment
[AttachmentTypeCode ='SchAssetsHeld']) is not attached, unless the sum of
Schedule H (End of Year) lines 1c(1) through 1c(15) plus lines 1d(1) and 1d
(2) is zero.

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element IntBearCashEoyAmt in line 1c(1)(b)

August 1, 2006 543


Schedule H GOVT-SEC-EOY-AMT 703

U.S. Government Securities - EOY 1c(2)(b)
Input Specification

Name 703
GovtSecEoyAmt
Edit tests:
(2) is zero.

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element GovtSecEoyAmt in line 1c(2)(b) of

August 1, 2006 544


Schedule H CORP-DEBT-PREFERRED-EOY-AMT 704
Preferred Corporate Debt Instruments - 1c(3)(A)(b)
EOY
Input Specification

CorpDebtPreferredEoyAmt 704
Edit tests:
(2) is zero.

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element CorpDebtPreferredEoyAmt in line 1c
(3)(A)(b) of Schedule H is invalid for the datatype USAmountType. Valid values for this

August 1, 2006 545


Schedule H CORP-DEBT-OTHER-EOY-AMT 705

All Other Corporate Debt Instruments - 1c(3)(B)(b)
EOY
Input Specification

CorpDebtOtherEoyAmt 705
Edit tests:
(2) is zero.

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element CorpDebtOtherEoyAmt in line 1c(3)(B)

August 1, 2006 546


Schedule H PREF-STOCK-EOY-AMT 706

Preferred Corporate Stocks - EOY 1c(4)(A)(b)
Input Specification

Name 706
PrefStockEoyAmt
Edit tests:
(2) is zero.

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element PrefStockEoyAmt in line 1c(4)(A)(b)

August 1, 2006 547


Schedule H COMMON-STOCK-EOY-AMT 707

Common Corporate Stocks - EOY 1c(4)(B)(b)
Input Specification

CommonStockEoyAmt 707
Edit tests:
(2) is zero.

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element CommonStockEoyAmt in line 1c(4)(B)

August 1, 2006 548


Schedule H JOINT-VENTURE-EOY-AMT 708

Partnership/Joint Venture Interests - 1c(5)(b)
EOY
Input Specification

JointVentureEoyAmt 708
Edit tests:
(2) is zero.

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element JointVentureEoyAmt in line 1c(5)(b)

August 1, 2006 549


Schedule H REAL-ESTATE-EOY-AMT 709

Real Estate (Other Than Employer Real 1c(6)(b)
Property) - EOY
Input Specification

RealEstateEoyAmt 709
Edit tests:
(2) is zero.

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element RealEstateEoyAmt in line 1c(6)(b)

August 1, 2006 550


Schedule H OTHER-LOANS-EOY-AMT 710

Loans (Other Than to Participants) - 1c(7)(b)
EOY
Input Specification

OtherLoansEoyAmt 710
Edit tests:
(2) is zero.

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element OtherLoansEoyAmt in line 1c(7)(b)

August 1, 2006 551


Schedule H PARTCP-LOANS-EOY-AMT 711

Participant Loans - EOY 1c(8)(b)
Input Specification

PartcpLoansEoyAmt 711
Edit tests:
(2) is zero.

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element PartcpLoansEoyAmt in line 1c(8)(b)

August 1, 2006 552


Schedule H INT-COMMON-TR-EOY-AMT 712

Value of Interest In Common/Collective 1c(9)(b)
Trusts - EOY
Input Specification

IntCommonTrEoyAmt 712
Edit tests:
(2) is zero.

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element IntCommonTrEoyAmt in line 1c(9)(b)

August 1, 2006 553


Schedule H INT-POOL-SEP-ACCT-EOY-AMT 713

Value of Interest In Pooled-Separate 1c(10)(b)
Accounts - EOY
Input Specification

IntPoolSepAcctEoyAmt 713
Edit tests:
(2) is zero.

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element IntPoolSepAcctEoyAmt in line 1c(10)

August 1, 2006 554


Schedule H INT-MASTER-TR-EOY-AMT 714

Value of Interest In Master Trust 1c(11)(b)
Investment Accounts - EOY
Input Specification

IntMasterTrEoyAmt 714
Edit tests:
(2) is zero.

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element IntMasterTrEoyAmt in line 1c(11)(b)

August 1, 2006 555


Schedule H INT-103-12-INVST-EOY-AMT 715

Value of Interest In 103-12 Investment 1c(12)(b)
Entities - EOY
Input Specification

Int10312InvstEoyAmt 715
Edit tests:
(2) is zero.

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element Int10312InvstEoyAmt in line 1c(12)

August 1, 2006 556


Schedule H INT-REG-INVST-CO-EOY-AMT 716

Value of Interest In Registered 1c(13)(b)
Investment Companies - EOY
Input Specification

IntRegInvstCoEoyAmt 716
Edit tests:
(2) is zero.

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element IntRegInvstCoEoyAmt in line 1c(13)

August 1, 2006 557


Schedule H INS-CO-GEN-ACCT-EOY-AMT 717

Value of Funds Held In Insurance 1c(14)(b)
General Account - EOY
Input Specification

InsCoGenAcctEoyAmt 717
Edit tests:
(2) is zero.

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element InsCoGenAcctEoyAmt in line 1c(14)

August 1, 2006 558


Schedule H OTH-INVST-EOY-AMT 718

Other General Investments - EOY 1c(15)(b)
Input Specification

Name 718
OthInvstEoyAmt
Edit tests:
(2) is zero.

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element OthInvstEoyAmt in line 1c(15)(b) of

August 1, 2006 559


Schedule H EMPLR-SEC-EOY-AMT 719

Employer Securities - EOY 1d(1)(b)
Input Specification

Name 719
EmplrSecEoyAmt
Edit tests:
(2) is zero.

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element EmplrSecEoyAmt in line 1d(1)(b) of

August 1, 2006 560


Schedule H EMPLR-PROP-EOY-AMT 720

Employer Real Property - EOY 1d(2)(b)
Input Specification

Name 720
EmplrPropEoyAmt
Edit tests:
(2) is zero.

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element EmplrPropEoyAmt in line 1d(2)(b) of

August 1, 2006 561


Schedule H BLDGS-USED-EOY-AMT 721

Buildings and Other Property Used in 1e(b)
Plan Operation - EOY
Input Specification

Name 721
BldgsUsedEoyAmt
Edit tests:

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element BldgsUsedEoyAmt in line 1e(b) of

August 1, 2006 562


Schedule H TOT-ASSETS-EOY-AMT 722

Total Assets - EOY 1f(b)
Input Specification

Name 722
TotAssetsEoyAmt
Edit tests:
checked.
P-277 Reject when the Net Assets End of Year Amount on Schedule H Line 1l(b) does
not equal 1f(b) minus 1k(b).

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element TotAssetsEoyAmt in line 1f(b) of

August 1, 2006 563


Schedule H BNFTS-PAYABLE-EOY-AMT 723

Benefit Claims Payable - EOY 1g(b)
Input Specification

BnftsPayableEoyAmt 723
Edit tests:
P-276 Reject when the Total Liabilities End of Year amount on Schedule H Line 1k(b)
does not equal the sum of Lines 1g(b) through 1j(b).

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element BnftsPayableEoyAmt in line 1g(b) of

August 1, 2006 564


Schedule H OPRTNG-PAYABLE-EOY-AMT 724

Operating Payables - EOY 1h(b)
Input Specification

OprtngPayableEoyAmt 724
Edit tests:

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element OprtngPayableEoyAmt in line 1h(b)

August 1, 2006 565


Schedule H ACQUIS-INDBT-EOY-AMT 725

Acquisition Indebtedness - EOY 1i(b)
Input Specification

AcquisIndbtEoyAmt 725
Edit tests:

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element AcquisIndbtEoyAmt in line 1i(b) of

August 1, 2006 566


Schedule H OTHER-LIAB-EOY-AMT 726

Other Liabilities - EOY 1j(b)
Input Specification

Name 726
OtherLiabEoyAmt
Edit tests:

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element OtherLiabEoyAmt in line 1j(b) of

August 1, 2006 567


Schedule H TOT-LIABILITIES-EOY-AMT 727

Total Liabilities - EOY 1k(b)
Input Specification

TotLiabilitiesEoyAmt 727
Edit tests:

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element TotLiabilitiesEoyAmt in line 1k(b)

August 1, 2006 568


Schedule H NET-ASSETS-EOY-AMT 728

Net Assets - EOY 1l(b)
Input Specification

Name 728
NetAssetsEoyAmt
Edit tests:

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element NetAssetsEoyAmt in line 1l(b) of

August 1, 2006 569


Schedule H EMPLR-CONTRIB-INCOME-AMT 729

Employers Contributions 2a(1)(A)(a)
Input Specification

EmplrContribIncomeAmt 729
Edit tests:
P-278 Reject when the Total Contribution amount on Schedule H Line 2a(3) does not
equal the sum of Lines 2a(1)A, (B), (C), and Line 2a(2).

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element EmplrContribIncomeAmt in line 2a(1)
(A)(a) of Schedule H is invalid for the datatype USAmountType. Valid values for this

August 1, 2006 570


Schedule H PARTICIPANT-CONTRIB-AMT 730

Participants Contributions 2a(1)(B)(a)
Input Specification

ParticipantContribAmt 730
Edit tests:

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element ParticipantContribAmt in line 2a(1)
(B)(a) of Schedule H is invalid for the datatype USAmountType. Valid values for this

August 1, 2006 571


Schedule H OTH-CONTRIB-RCVD-AMT 731

Other Contributions 2a(1)(C)(a)
Input Specification

OthContribRcvdAmt 731
Edit tests:

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element OthContribRcvdAmt in line 2a(1)(C)

August 1, 2006 572


Schedule H NON-CASH-CONTRIB-BS-AMT 732

Noncash Contributions 2a(2)(a)
Input Specification

NonCashContribBsAmt 732
Edit tests:

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element NonCashContribBsAmt in line 2a(2)

August 1, 2006 573


Schedule H TOT-CONTRIB-AMT 733

Total Contributions 2a(3)(b)
Input Specification

Name 733
TotContribAmt
Edit tests:
P-283 Reject when the Total Income amount on Schedule H Line 2d does not equal the
sum of Lines 2a(3), 2b(1)(G), 2b(2)(C), 2b(3), 2b(4)(C), 2b(5)(C), 2b(6)
through 2b(10) and 2c.

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element TotContribAmt in line 2a(3)(b) of

August 1, 2006 574


Schedule H INT-BEAR-CASH-AMT 734

Interest-bearing Cash 2b(1)(A)(a)
Input Specification

Name 734
IntBearCashAmt
Edit tests:
P-279 Reject when the Total Interest amount on Schedule H Line 2b(G) does not equal
the sum of Lines 2b(1)(A) through (F).

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element IntBearCashAmt in line 2b(1)(A)(a)

August 1, 2006 575


Schedule H INT-ON-GOVT-SEC-AMT 735

U.S. Government Securities 2b(1)(B)(a)
Input Specification

Name 735
IntOnGovtSecAmt
Edit tests:

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element IntOnGovtSecAmt in line 2b(1)(B)(a)

August 1, 2006 576


Schedule H INT-ON-CORP-DEBT-AMT 736

Corporate Debt Instruments 2b(1)(C)(a)
Input Specification

IntOnCorpDebtAmt 736
Edit tests:

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element IntOnCorpDebtAmt in line 2b(1)(C)

August 1, 2006 577


Schedule H INT-ON-OTH-LOANS-AMT 738

Loans (Other Than To Participants) 2b(1)(D)(a)
Input Specification

IntOnOthLoansAmt 738
Edit tests:

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element IntOnOthLoansAmt in line 2b(1)(D)

August 1, 2006 578


Schedule H INT-ON-PARTCP-LOANS-AMT 739

Participant Loans 2b(1)(E)(a)
Input Specification

IntOnPartcpLoansAmt 739
Edit tests:

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element IntOnPartcpLoansAmt in line 2b(1)(E)

August 1, 2006 579


Schedule H INT-ON-OTH-INVST-AMT 740

Other Interest 2b(1)(F)(a)
Input Specification

IntOnOthInvstAmt 740
Edit tests:

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element IntOnOthInvstAmt in line 2b(1)(F)

August 1, 2006 580


Schedule H TOTAL-INTEREST-AMT 741

Total Interest 2b(1)(G)(b)
Input Specification

TotalInterestAmt 741
Edit tests:

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element TotalInterestAmt in line 2b(1)(G)

August 1, 2006 581


Schedule H DIVND-PREF-STOCK-AMT 742

Preferred Stock 2b(2)(A)(a)
Input Specification

DivndPrefStockAmt 742
Edit tests:
P-280 Reject when the Total Dividends amount on Schedule H Line 2b(2)(C) does not
equal the sum of Lines 2b(2)(A) and (B).

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element DivndPrefStockAmt in line 2b(2)(A)

August 1, 2006 582


Schedule H DIVND-COMMON-STOCK-AMT 743

Common Stock 2b(2)(B)(a)
Input Specification

DivndCommonStockAmt 743
Edit tests:

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element DivndCommonStockAmt in line 2b(2)(B)

August 1, 2006 583


Schedule H TOTAL-DIVIDENDS-AMT 744

Total Dividends 2b(2)(C)(b)
Input Specification

TotalDividendsAmt 744
Edit tests:

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element TotalDividendsAmt in line 2b(2)(C)

August 1, 2006 584


Schedule H TOTAL-RENTS-AMT 745

Total Rents 2b(3)(b)
Input Specification

Name 745
TotalRentsAmt
Edit tests:

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element TotalRentsAmt in line 2b(3)(b) of

August 1, 2006 585


Schedule H AGGREGATE-PROCEEDS-AMT 746

Aggregate Proceeds 2b(4)(A)(a)
Input Specification

AggregateProceedsAmt 746
Edit tests:
P-281 Reject when the Net Gain (Loss) on the sale of assets amount on Schedule H
Line 2b(4)(C) does not equal 2b(4)(A) minus 2b(4)(B).

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element AggregateProceedsAmt in line 2b(4)

August 1, 2006 586


Schedule H AGGREGATE-COSTS-AMT 747

Aggregate Carrying Amount 2b(4)(B)(a)
Input Specification

AggregateCostsAmt 747
Edit tests:

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element AggregateCostsAmt in line 2b(4)(B)

August 1, 2006 587


Schedule H TOT-GAIN-LOSS-SALE-AST-AMT 748

Net Gain/Loss on Sale of Assets 2b(4)(C)(b)
Input Specification

TotGainLossSaleAstAmt 748
Edit tests:

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element TotGainLossSaleAstAmt in line 2b(4)
(C)(b) of Schedule H is invalid for the datatype USAmountType. Valid values for this

August 1, 2006 588


Schedule H UNREALZD-APPRCTN-RE-AMT 749

Real Estate Appreciation/Depreciation 2b(5)(A)(a)
Input Specification

UnrealzdApprctnReAmt 749
Edit tests:
P-282 Reject when the Total Unrealized Appreciation of Assets amount on Schedule H
Line 2b(5)(C) does not equal the sum of Lines 2b(5)(A) and (B).

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element UnrealzdApprctnReAmt in line 2b(5)

August 1, 2006 589


Schedule H UNREALZD-APPRCTN-OTH-AMT 750

Other Appreciation/Depreciation 2b(5)(B)(a)
Input Specification

UnrealzdApprctnOthAmt 750
Edit tests:

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element UnrealzdApprctnOthAmt in line 2b(5)
(B)(a) of Schedule H is invalid for the datatype USAmountType. Valid values for this

August 1, 2006 590


Schedule H TOT-UNREALZD-APPRCTN-AMT 751

Total Unrealized Appreciation of Assets 2b(5)(C)(b)
Input Specification

TotUnrealzdApprctnAmt 751
Edit tests:

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element TotUnrealzdApprctnAmt in line 2b(5)
(C)(b) of Schedule H is invalid for the datatype USAmountType. Valid values for this

August 1, 2006 591


Schedule H GAIN-LOSS-COM-TRUST-AMT 752

Net Investment Gain (Loss) From Common/ 2b(6)(b)
Collective Trusts
Input Specification

GainLossComTrustAmt 752
Edit tests:

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element GainLossComTrustAmt in line 2b(6)

August 1, 2006 592


Schedule H GAIN-LOSS-POOL-SEP-AMT 753

Net Investment Gain (Loss) From Pooled- 2b(7)(b)
Separate Accounts
Input Specification

GainLossPoolSepAmt 753
Edit tests:

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element GainLossPoolSepAmt in line 2b(7)(b)

August 1, 2006 593


Schedule H GAIN-LOSS-MASTER-TR-AMT 754

Net Investment Gain (Loss) From Master 2b(8)(b)
Trust Investment Accounts
Input Specification

GainLossMasterTrAmt 754
Edit tests:

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element GainLossMasterTrAmt in line 2b(8)

August 1, 2006 594


Schedule H GAIN-LOSS-103-12-INVST-AMT 755

Net Investment Gain (Loss) From 103-12 2b(9)(b)
Investment Entities
Input Specification

GainLoss10312InvstAmt 755
Edit tests:

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element GainLoss10312InvstAmt in line 2b(9)

August 1, 2006 595


Schedule H GAIN-LOSS-REG-INVST-AMT 756

Net Investment Gain (Loss) From 2b(10)(b)
Registered Investment Companies
Input Specification

GainLossRegInvstAmt 756
Edit tests:

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element GainLossRegInvstAmt in line 2b(10)

August 1, 2006 596


Schedule H OTHER-INCOME-AMT 757

Other Income 2c(b)
Input Specification

Name 757
OtherIncomeAmt
Edit tests:

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element OtherIncomeAmt in line 2c(b) of

August 1, 2006 597


Schedule H TOT-INCOME-AMT 758

Total Income 2d(b)
Input Specification

Name 758
TotIncomeAmt
Edit tests:
checked.
P-289 Reject when the Net Income amount on Schedule H Line 2k does not equal 2d
minus 2j.

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element TotIncomeAmt in line 2d(b) of

August 1, 2006 598


Schedule H DISTRIB-DRT-PARTCP-AMT 759

Benefit Payments Directly to 2e(1)(a)
Participants or Beneficiaries
Input Specification

DistribDrtPartcpAmt 759
Edit tests:
P-286 Reject when the Total Benefit Payments amount on Schedule H Line 2e(4) does
not equal the sum of Lines 2e(1) through (3).

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element DistribDrtPartcpAmt in line 2e(1)

August 1, 2006 599


Schedule H INS-CARRIER-BNFTS-AMT 760

Benefit Payments to Insurance Carriers 2e(2)(a)
Input Specification

InsCarrierBnftsAmt 760
Edit tests:
P-285 Reject when Benefit Payments on Schedule H Line 2e(2) equals an amount other
than zero, but Form 5500 Line 9b(1) is not checked.

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element InsCarrierBnftsAmt in line 2e(2)(a)

August 1, 2006 600


Schedule H OTH-BNFT-PAYMENT-AMT 761

Other Benefit Payments 2e(3)(a)
Input Specification

OthBnftPaymentAmt 761
Edit tests:

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element OthBnftPaymentAmt in line 2e(3)(a)

August 1, 2006 601


Schedule H TOT-DISTRIB-BNFT-AMT 762

Total Benefit Payments 2e(4)(b)
Input Specification

TotDistribBnftAmt 762
Edit tests:
P-288 Reject when the Total Expenses amount on Schedule H Line 2j does not equal
the sum of Lines 2e(4), 2f through 2h, and 2i(5).

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element TotDistribBnftAmt in line 2e(4)(b)

August 1, 2006 602


Schedule H TOT-CORRECTIVE-DISTRIB-AMT 763

Total Corrective Distributions 2f(b)
Input Specification

TotCorrectiveDistribAmt 763
Edit tests:

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element TotCorrectiveDistribAmt in line 2f

August 1, 2006 603


Schedule H TOT-DEEMED-DISTRIB-PARTCP- 764
LNS-AMT
Total Deemed Distributions of 2g(b)
Participant Loans
Input Specification

TotDeemedDistribPartcpLnsAmt 764
Edit tests:

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element TotDeemedDistribPartcpLnsAmt in
line 2g(b) of Schedule H is invalid for the datatype USAmountType. Valid values for this

August 1, 2006 604


Schedule H TOT-INT-EXPENSE-AMT 765

Total Interest Expense 2h(b)
Input Specification

TotIntExpenseAmt 765
Edit tests:
minus 2j.

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element TotIntExpenseAmt in line 2h(b) of

August 1, 2006 605


Schedule H PROFESSIONAL-FEES-AMT 766

Professional Fees 2i(1)(a)
Input Specification

ProfessionalFeesAmt 766
Edit tests:
P-287 Reject when the Total Administrative Expenses amount on Schedule H Line 2i(5)
does not equal the sum of Lines 2i(1) through (4).

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element ProfessionalFeesAmt in line 2i(1)

August 1, 2006 606


Schedule H CONTRACT-ADMIN-FEES-AMT 767

Contract Administrator Fees 2i(2)(a)
Input Specification

ContractAdminFeesAmt 767
Edit tests:

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element ContractAdminFeesAmt in line 2i(2)

August 1, 2006 607


Schedule H INVST-MGMT-FEES-AMT 768

Investment Advisory and Management Fees 2i(3)(a)
Input Specification

InvstMgmtFeesAmt 768
Edit tests:

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element InvstMgmtFeesAmt in line 2i(3)(a)

August 1, 2006 608


Schedule H OTHER-ADMIN-FEES-AMT 769

Other Administrative Expenses 2i(4)(a)
Input Specification

OtherAdminFeesAmt 769
Edit tests:

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element OtherAdminFeesAmt in line 2i(4)(a)

August 1, 2006 609


Schedule H TOT-ADMIN-EXPENSES-AMT 770

Total Administrative Expenses 2i(5)(b)
Input Specification

TotAdminExpensesAmt 770
Edit tests:

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element TotAdminExpensesAmt in line 2i(5)

August 1, 2006 610


Schedule H TOT-EXPENSES-AMT 771

Total Expenses 2j(b)
Input Specification

Name 771
TotExpensesAmt
Edit tests:

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element TotExpensesAmt in line 2j(b) of

August 1, 2006 611


Schedule H NET-INCOME-AMT 772

Net Income (Loss) 2k(b)
Input Specification

Name 772
NetIncomeAmt
Edit tests:
minus 2j.

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element NetIncomeAmt in line 2k(b) of

August 1, 2006 612


Schedule H TOT-TRANSFERS-TO-AMT 773

Total Transfers of Assets To This Plan 2l(1)(b)
Input Specification

TotTransfersToAmt 773

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element TotTransfersToAmt in line 2l(1)(b)

August 1, 2006 613


Schedule H TOT-TRANSFERS-FROM-AMT 774

Total Transfers of Assets From This 2l(2)(b)
Plan
Input Specification

TotTransfersFromAmt 774
Edit tests:
P-290 Alert when Schedule H line 2l(2) indicates a transfer of assets but plan
transfer information on line 5b is blank.

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element TotTransfersFromAmt in line 2l(2)

August 1, 2006 614


Schedule H ACCTNT-OPINION-TYPE-CD 775

Opinion Attached -Type 3a
Input Specification

AcctntOpinionTypeCd 775
Valid values: 1=Unqualified; 2=Qualified; 3=Disclaimer; 4=Adverse.
Edit tests:
P-292 Reject when an Accountant’s Opinion (Attachments/AccountantOpinion) is
attached and Schedule H Lines 3a, 3b, and 3c are not all completed.
P-293 Reject when Schedule H Line 3b is checked either Yes or No but none of Line 3a
(1), 3a(2), 3a (3), or 3a(4) are checked, or when Line 3b is checked Yes, but
Box 3a(3) disclaimer of accountant's opinion is not checked.

Base: StringType
Acknowledgment Error Message: The value for the XML element AcctntOpinionTypeCd in line 3a of
Schedule H is invalid for the datatype Enum1To4Type. Valid values for this datatype include
1, 2, 3, or 4.

August 1, 2006 615


Schedule H ACCT-PERFORMED-LTD-AUDIT- 775.01
IND
Accountant Performed a Limited Scope 3b
Audit - Check Box
Input Specification

AcctPerformedLtdAuditInd 775.01
Valid values: 1 = Yes; 2 = No.
Edit tests:
P-293 Reject when Schedule H Line 3b is checked either Yes or No but none of Line 3a
(1), 3a(2), 3a (3), or 3a(4) are checked, or when Line 3b is checked Yes, but
Box 3a(3) disclaimer of accountant's opinion is not checked.

Base: StringType
Acknowledgment Error Message: The value for the XML element AcctPerformedLtdAuditInd in line 3b
of Schedule H is invalid for the datatype YesNoType. Valid values for this datatype include

August 1, 2006 616


Schedule H ACCOUNTANT-FIRM-NAME 775.02

Name of Accountant or Accounting Firm 3c-NAME
Input Specification

AccountantFirmName 775.02
Edit tests:
Base: StringType
Acknowledgment Error Message: The value for the XML element AccountantFirmName in line 3c-NAME
of Schedule H is invalid for the datatype FirmNameType. Valid values for this datatype

August 1, 2006 617


Schedule H ACCOUNTANT-FIRM-EIN 775.03

EIN of Accountant or Accounting Firm 3c-EIN
Input Specification

AccountantFirmEIN 775.03
Edit tests:
Office code]
Base: xsd:string
99)[0-9]{7}
Acknowledgment Error Message: The value for the XML element AccountantFirmEIN in line 3c-EIN of
Schedule H is invalid for the datatype EINType. Valid values for this datatype include 9-
00, 07, 08, 09, 17, 18, 19, 28, 29, 49, 78, 79, or 89.

August 1, 2006 618


Schedule H ACCT-OPIN-NOT-ON-FILE-IND 775.04

Opinion Not Attached - Reason 3d-REASON
Input Specification

AcctOpinNotOnFileInd 775.04
Valid values: 1 = Schedule H is filed for a CCT, PSA, or MTIA; 2 = Opinion will be attached to
the next Form 5500 pursuant to 29 CFR 2520.104-50.
Edit tests:
P-205 Alert when Accountant's Opinion is not attached and neither Schedule H Lines
3d(1) or 3d(2) are checked.
P-360 Reject when Schedule H Line 3d(1) is checked, but Form 5500 Line A(4) does
not contain "C", "M", or "P".
Schema Info: Type AcctOpinNotOnFileIndType minOccurs= 0; maxOccurs= 1
Type Info: AcctOpinNotOnFileIndType - simpleType [enum values 1 (Schedule H is filed for a

CCT, PSA, or MTIA) or 2 (Opinion will be attached to the next Form 5500 pursuant to 29 CFR
2520.104-50)]
Base: StringType
Acknowledgment Error Message: The value for the XML element AcctOpinNotOnFileInd in line 3d-
REASON of Schedule H is invalid for the datatype AcctOpinNotOnFileIndType. Valid values for
this datatype include either '1' (Schedule H is filed for a CCT, PSA, or MTIA) or
'2' (Opinion will be attached to the next Form 5500 pursuant to 29 CFR 2520.104-50).

August 1, 2006 619


Schedule H FAIL-TRANSMIT-CONTRIB-IND 780

Fail To Transmit Contributions Timely 4a
Input Specification

FailTransmitContribInd 780
Edit tests:
P-297 Reject when Schedule H Line 4a is blank.
P-298 Reject when Schedule H Line 4a is checked "yes", but an amount greater than
zero is not provided for Line 4a amount.

Base: StringType
Acknowledgment Error Message: The value for the XML element FailTransmitContribInd in line 4a

August 1, 2006 620


Schedule H FAIL-TRANSMIT-CONTRIB-AMT 781

Fail To Transmit Contributions Timely 4a-AMOUNT
- Amount
Input Specification

FailTransmitContribAmt 781
Edit tests:
P-298 Reject when Schedule H Line 4a is checked "yes", but an amount greater than

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element FailTransmitContribAmt in line 4a-
AMOUNT of Schedule H is invalid for the datatype USAmountType. Valid values for this

August 1, 2006 621


Schedule H LOANS-IN-DEFAULT-IND 782

Loans In Default or Uncollectible 4b
Input Specification

LoansInDefaultInd 782
Edit tests:
P-299 Reject when Schedule H line 4b is blank.
P-300 Reject when Schedule H Line 4b is checked "yes" and Schedule G is not
attached.
P-301 Reject when Schedule H Line 4b is checked "yes", but an amount greater than
zero is not provided for Line 4b amount.

Base: StringType
Acknowledgment Error Message: The value for the XML element LoansInDefaultInd in line 4b of
Schedule H is invalid for the datatype YesNoType. Valid values for this datatype include

August 1, 2006 622


Schedule H LOANS-IN-DEFAULT-AMT 783

Loans In Default or Uncollectible - 4b-AMOUNT
Amount
Input Specification

LoansInDefaultAmt 783
Edit tests:
P-301 Reject when Schedule H Line 4b is checked "yes", but an amount greater than

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element LoansInDefaultAmt in line 4b-AMOUNT

August 1, 2006 623


Schedule H LEASES-IN-DEFAULT-IND 784

Leases In Default or Uncollectible 4c
Input Specification

LeasesInDefaultInd 784
Edit tests:
P-302 Reject when Schedule H Line 4c is blank.
P-303 Reject when Schedule H Line 4c is checked "yes" and Schedule G is not
attached.
P-304 Reject when Schedule H Line 4c is checked "yes", but an amount greater than
zero was not provided for Line 4c amount.

Base: StringType
Acknowledgment Error Message: The value for the XML element LeasesInDefaultInd in line 4c of

August 1, 2006 624


Schedule H LEASES-IN-DEFAULT-AMT 785

Leases In Default or Uncollectible - 4c-AMOUNT
Amount
Input Specification

LeasesInDefaultAmt 785
Edit tests:
P-304 Reject when Schedule H Line 4c is checked "yes", but an amount greater than
zero was not provided for Line 4c amount.

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element LeasesInDefaultAmt in line 4c-

August 1, 2006 625


Schedule H PARTY-IN-INT-NOT-RPTD-IND 786

Engage In Non-exempt Transactions With 4d
PII
Input Specification

PartyInIntNotRptdInd 786
Edit tests:
P-305 Reject when Schedule H Line 4d is blank.
P-306 Reject when Schedule H Line 4d is checked "yes" and Schedule G is not
attached.
P-307 Reject when Schedule H Line 4d is checked "yes", but an amount greater than
zero is not provided for Line 4d amount.

Base: StringType
Acknowledgment Error Message: The value for the XML element PartyInIntNotRptdInd in line 4d of

August 1, 2006 626


Schedule H PARTY-IN-INT-NOT-RPTD-AMT 787

Engage In Non-exempt Transactions With 4d-AMOUNT
PII - Amount
Input Specification

PartyInIntNotRptdAmt 787
Edit tests:
P-307 Reject when Schedule H Line 4d is checked "yes", but an amount greater than

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element PartyInIntNotRptdAmt in line 4d-

August 1, 2006 627


Schedule H PLAN-INS-FDLTY-BOND-IND 788

Plan Covered By A Fidelity Bond 4e
Input Specification

PlanInsFdltyBondInd 788
Edit tests:
P-308 Reject when Schedule H Line 4e is blank.
P-309 Reject when Schedule H Line 4e is checked "yes", but an amount greater than
zero is not provided for Line 4e amount.

Base: StringType
Acknowledgment Error Message: The value for the XML element PlanInsFdltyBondInd in line 4e of

August 1, 2006 628


Schedule H PLAN-INS-FDLTY-BOND-AMT 789

Plan Covered By A Fidelity Bond - 4e-AMOUNT
Amount
Input Specification

PlanInsFdltyBondAmt 789
Edit tests:
P-309 Reject when Schedule H Line 4e is checked "yes", but an amount greater than

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element PlanInsFdltyBondAmt in line 4e-

August 1, 2006 629


Schedule H LOSS-DISCV-DUR-YEAR-IND 790

Loss Caused by Fraud or Dishonesty 4f
Input Specification

LossDiscvDurYearInd 790
Edit tests:
P-310 Reject when Schedule H Line 4f is blank.
P-311 Reject when Schedule H Line 4f is checked "yes", but an amount greater than
zero is not provided for Line 4f amount.

Base: StringType
Acknowledgment Error Message: The value for the XML element LossDiscvDurYearInd in line 4f of

August 1, 2006 630


Schedule H LOSS-DISCV-DUR-YEAR-AMT 791

Loss Caused by Fraud or Dishonesty - 4f-AMOUNT
Amount
Input Specification

LossDiscvDurYearAmt 791
Edit tests:
P-311 Reject when Schedule H Line 4f is checked "yes", but an amount greater than

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element LossDiscvDurYearAmt in line 4f-

August 1, 2006 631


Schedule H ASSET-UNDETERM-VAL-IND 792

Asset Value Not Readily Determined 4g
Input Specification

AssetUndetermValInd 792
Edit tests:
P-312 Reject when Schedule H Line 4g is blank.
P-313 Reject when Schedule H Line 4g is checked "yes" and Line 4g amount is blank.

Base: StringType
Acknowledgment Error Message: The value for the XML element AssetUndetermValInd in line 4g of

August 1, 2006 632


Schedule H ASSET-UNDETERM-VAL-AMT 793

Asset Value Not Readily Determined - 4g-AMOUNT
Amount
Input Specification

AssetUndetermValAmt 793
Edit tests:
P-313 Reject when Schedule H Line 4g is checked "yes" and Line 4g amount is blank.

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element AssetUndetermValAmt in line 4g-

August 1, 2006 633


Schedule H NON-CASH-CONTRIB-IND 794

Non-cash Contribution Values Not 4h
Readily Determinable On An Established
Market
Input Specification

NonCashContribInd 794
Edit tests:
P-314 Reject when Schedule H Line 4h is blank.
P-315 Reject when Schedule H Line 4h is checked "yes", but an amount greater than
zero is not provided for Line 4h amount.

Base: StringType
Acknowledgment Error Message: The value for the XML element NonCashContribInd in line 4h of

August 1, 2006 634


Schedule H NON-CASH-CONTRIB-AMT 795

Non-cash Contribution Values Not 4h-AMOUNT
Market - Amount
Input Specification

NonCashContribAmt 795
Edit tests:
P-315 Reject when Schedule H Line 4h is checked "yes", but an amount greater than

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element NonCashContribAmt in line 4h-AMOUNT

August 1, 2006 635


Schedule H AST-HELD-INVST-IND 796

Plan Have Assets Held For Investment 4i
Input Specification

Name 796
AstHeldInvstInd
Edit tests:
P-316 Reject when Schedule H Line 4i is blank.
(2) is zero.

Base: StringType
Acknowledgment Error Message: The value for the XML element AstHeldInvstInd in line 4i of

August 1, 2006 636


Schedule H FIVE-PRCNT-TRANS-IND 797

Plan Transactions Or Series Of 4j
Transactions In Excess of 5%
Input Specification

FivePrcntTransInd 797
Edit tests:
P-318 Reject when Schedule H Line 4j is blank.
P-319 Reject when Schedule H Line 4j is checked "yes" and a 5% Transaction Schedule
(Attachment[AttachmentTypeCode='FivePrcntTrans']) is not attached.

Base: StringType
Acknowledgment Error Message: The value for the XML element FivePrcntTransInd in line 4j of

August 1, 2006 637


Schedule H ALL-PLAN-AST-DISTRIB-IND 798

All Plan Assets Distributed to 4k
Participants
Input Specification

AllPlanAstDistribInd 798
Edit tests:
P-320 Reject when Schedule H Line 4k is blank.

Base: StringType
Acknowledgment Error Message: The value for the XML element AllPlanAstDistribInd in line 4k of

August 1, 2006 638


Schedule H FAIL-PROVIDE-BENEFIT-DUE- 798.10
IND
Fail to provide benefit due 4l
Input Specification

FailProvideBenefitDueInd 798.10

Base: StringType
Acknowledgment Error Message: The value for the XML element FailProvideBenefitDueInd in line 4l

August 1, 2006 639


Schedule H FAIL-PROVIDE-BENEFIT-DUE- 798.15
AMT
Fail to provide benefit due 4l - Amount
Input Specification

FailProvideBenefitDueAmt 798.15

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element FailProvideBenefitDueAmt in line 4l
- Amount of Schedule H is invalid for the datatype USAmountType. Valid values for this

August 1, 2006 640


Schedule H PLAN-BLACKOUT-PERIOD-IND 798.20

Plan blackout period 4m
Input Specification

PlanBlackoutPeriodInd 798.20

Base: StringType
Acknowledgment Error Message: The value for the XML element PlanBlackoutPeriodInd in line 4m of

August 1, 2006 641


Schedule H COMPLY-BLACKOUT-NOTICE-IND 798.30

Comply blackout notice 4n
Input Specification

ComplyBlackoutNoticeInd 798.30

Base: StringType
Acknowledgment Error Message: The value for the XML element ComplyBlackoutNoticeInd in line 4n

August 1, 2006 642


Schedule H RES-TERM-PLAN-ADPT-IND 799

Resolution To Terminate Adopted 5a
Input Specification

ResTermPlanAdptInd 799
Edit tests:

Base: StringType
Acknowledgment Error Message: The value for the XML element ResTermPlanAdptInd in line 5a of

August 1, 2006 643


Schedule H RES-TERM-PLAN-ADPT-AMT 800

Resolution To Terminate Adopted - 5a-AMOUNT
Amount
Input Specification

ResTermPlanAdptAmt 800

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element ResTermPlanAdptAmt in line 5a-

August 1, 2006 644


Schedule H PLAN-TRANSFER-NAME 801

Transfer Name 1 5b(1)-NAME1
Input Specification

PlanTransfer/TransferName 801
Edit tests:
P-290 Alert when Schedule H line 2l(2) indicates a transfer of assets but plan
transfer information on line 5b is blank.
P-321 Reject when the Plan Name, EIN, and PN are not all provided for each Plan
Transfer listed in Schedule H line 5b.
P-353 Reject if for each plan transfer on Schedule I line 5b, all columns are not
completed.
Base: xsd:string
ParentInfo: PlanTransfer (complex Type) minOccurs=0 maxOccurs=unbounded
Acknowledgment Error Message: The value for the XML element PlanTransfer/TransferName in line 5b
(1)-NAME1 of Schedule H is invalid for the datatype PlanNameType. Valid values for this

August 1, 2006 645


Schedule H PLAN-TRANSFER-EIN 802

Transfer EIN 1 5b(2)-EIN1
Input Specification

PlanTransfer/TransferEIN 802
Edit tests:
completed.
Office code]
Base: xsd:string
99)[0-9]{7}
Acknowledgment Error Message: The value for the XML element PlanTransfer/TransferEIN in line 5b
(2)-EIN1 of Schedule H is invalid for the datatype EINType. Valid values for this datatype
following: 00, 07, 08, 09, 17, 18, 19, 28, 29, 49, 78, 79, or 89.

August 1, 2006 646


Schedule H PLAN-TRANSFER-PN 803

Transfer PN 1 5b(3)-PN1
Input Specification

PlanTransfer/TransferPlanNum 803
Valid values: 001-999.
Edit tests:
completed.

Base: xsd:string
Acknowledgment Error Message: The value for the XML element PlanTransfer/TransferPlanNum in
line 5b(3)-PN1 of Schedule H is invalid for the datatype PNType. Valid values for this
datatype include 3-digit numbers from 001 to 999. Leading zeroes are required.

August 1, 2006 647


Schedule I SMALL-TOT-ASSETS-BOY-AMT 817

Total Plan Assets - BOY 1a(a)
Input Specification

Name 817
TotAssetsBoyAmt
Edit tests:
checked.
P-328 Reject when the Net Assets beginning of year amount on Schedule I Line 1c(a)
does not equal Line 1a(a) minus 1b(a).

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element TotAssetsBoyAmt in line 1a(a) of
Schedule I is invalid for the datatype USAmountType. Valid values for this datatype include

August 1, 2006 648


Schedule I SMALL-TOT-LIABILITIES-BOY- 818
AMT
Total Plan Liabilities - BOY 1b(a)
Input Specification

Edit tests:

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element TotLiabilitiesBoyAmt in line 1b(a)
of Schedule I is invalid for the datatype USAmountType. Valid values for this datatype

August 1, 2006 649


Schedule I SMALL-NET-ASSETS-BOY-AMT 819

Net Plan Assets - BOY 1c(a)
Input Specification

Name 819
NetAssetsBoyAmt
Edit tests:

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element NetAssetsBoyAmt in line 1c(a) of

August 1, 2006 650


Schedule I SMALL-TOT-ASSETS-EOY-AMT 820

Total Plan Assets - EOY 1a(b)
Input Specification

Name 820
TotAssetsEoyAmt
Edit tests:
checked.
P-329 Reject when Schedule I line 1a(b) is less than the summation of Lines 3a
through 3g.
P-330 Reject when the Net Assets end of year amount on Line Schedule I 1c(b) does
not equal Lines 1a(b) minus 1b(b).

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element TotAssetsEoyAmt in line 1a(b) of

August 1, 2006 651


Schedule I SMALL-TOT-LIABILITIES-EOY- 821
AMT
Total Plan Liabilities - EOY 1b(b)
Input Specification

Edit tests:

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element TotLiabilitiesEoyAmt in line 1b(b)

August 1, 2006 652


Schedule I SMALL-NET-ASSETS-EOY-AMT 822

Net Plan Assets - EOY 1c(b)
Input Specification

Name 822
NetAssetsEoyAmt
Edit tests:

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element NetAssetsEoyAmt in line 1c(b) of

August 1, 2006 653


Schedule I SMALL-EMPLR-CONTRIB-INCOME- 823
AMT
Employers Contributions Received 2a(1)(a)
Input Specification

Edit tests:
P-331 Reject when the Total Income amount on Schedule I Line 2d does not equal the
sum of Lines 2a(1) through 2a(3), 2b, and 2c.

Base: xsd:integer
(a) of Schedule I is invalid for the datatype USAmountType. Valid values for this datatype

August 1, 2006 654


Schedule I SMALL-PARTICIPANT-CONTRIB- 824
AMT
Participants Contributions Received 2a(2)(a)
Input Specification

ParticipantContribAmt 824
Edit tests:

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element ParticipantContribAmt in line 2a(2)
(a) of Schedule I is invalid for the datatype USAmountType. Valid values for this datatype

August 1, 2006 655


Schedule I SMALL-OTH-CONTRIB-RCVD-AMT 825

Other Contributions 2a(3)(a)
Input Specification

Edit tests:

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element OthContribRcvdAmt in line 2a(3)(a)

August 1, 2006 656


Schedule I SMALL-NON-CASH-CONTRIB-BS- 826
AMT
Noncash Contributions 2b(a)
Input Specification

NonCashContribBsAmt 826
Edit tests:

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element NonCashContribBsAmt in line 2b(a)

August 1, 2006 657


Schedule I SMALL-OTHER-INCOME-AMT 827

Other Income 2c(a)
Input Specification

Name 827
OtherIncomeAmt
Edit tests:

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element OtherIncomeAmt in line 2c(a) of

August 1, 2006 658


Schedule I SMALL-TOT-INCOME-AMT 828

Total Income Received or Receivable 2d(b)
(Including Contributions)
Input Specification

Name 828
TotIncomeAmt
Edit tests:
checked.
P-333 Reject when the Net Income amount on Schedule I Line 2k does not equal Line
2d minus Line 2j.

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element TotIncomeAmt in line 2d(b) of

August 1, 2006 659


Schedule I SMALL-TOT-DISTRIB-BNFT-AMT 829

Benefits Paid 2e
Input Specification

Edit tests:
P-332 Reject when the Total Expenses amount on Schedule I Line 2j does not equal
the sum of Lines 2e through 2i.

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element TotDistribBnftAmt in line 2e of

August 1, 2006 660


Schedule I SMALL-CORRECTIVE-DISTRIB- 830
AMT
Corrective Distributions 2f
Input Specification

CorrectiveDistribAmt 830
Edit tests:

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element CorrectiveDistribAmt in line 2f of

August 1, 2006 661


Schedule I SMALL-DEEMED-DSTRB-PARTCP- 831
LN-AMT
Deemed Distributions of Participants 2g
Loans
Input Specification

DeemedDstrbPartcpLnAmt 831
Edit tests:

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element DeemedDstrbPartcpLnAmt in line 2g

August 1, 2006 662


Schedule I SMALL-ADMIN-SRVC-PROVIDERS- 831.50
AMT
Administrative Service Providers 2h
Input Specification

AdminSrvcProvidersAmt 831.50
Edit tests:

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element AdminSrvcProvidersAmt in line 2h of

August 1, 2006 663


Schedule I SMALL-OTH-EXPENSES-AMT 832

Other Expenses 2i
Input Specification

Name 832
OthExpensesAmt
Edit tests:

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element OthExpensesAmt in line 2i of

August 1, 2006 664


Schedule I SMALL-TOT-EXPENSES-AMT 833

Total Expenses (Including Benefits 2j
Paid)
Input Specification

Name 833
TotExpensesAmt
Edit tests:
2d minus Line 2j.

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element TotExpensesAmt in line 2j of

August 1, 2006 665


Schedule I SMALL-NET-INCOME-AMT 834

Net Income (Loss) 2k
Input Specification

Name 834
NetIncomeAmt
Edit tests:
2d minus Line 2j.

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element NetIncomeAmt in line 2k of Schedule
I is invalid for the datatype USAmountType. Valid values for this datatype include signed
integers up to a maximum of 15 digits. Commas are invalid.

August 1, 2006 666


Schedule I SMALL-TOT-PLAN-TRANSFERS- 835
AMT
Net Transfers 2l
Input Specification

TotPlanTransfersAmt 835

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element TotPlanTransfersAmt in line 2l of

August 1, 2006 667


Schedule I SMALL-JOINT-VENTURE-EOY-IND 836
Partnership/Joint Venture Interests 3a
Input Specification

JointVentureEoyInd 836

Base: StringType
Acknowledgment Error Message: The value for the XML element JointVentureEoyInd in line 3a of
Schedule I is invalid for the datatype YesNoType. Valid values for this datatype include

August 1, 2006 668


Schedule I SMALL-JOINT-VENTURE-EOY-AMT 837
Partnership/Joint Venture Interests - 3a-AMOUNT
Amount
Input Specification

JointVentureEoyAmt 837
Edit tests:
through 3g.

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element JointVentureEoyAmt in line 3a-
AMOUNT of Schedule I is invalid for the datatype USAmountType. Valid values for this

August 1, 2006 669


Schedule I SMALL-EMPLR-PROP-EOY-IND 838

Employer Real Property 3b
Input Specification

Name 838
EmplrPropEoyInd

Base: StringType
Acknowledgment Error Message: The value for the XML element EmplrPropEoyInd in line 3b of

August 1, 2006 670


Schedule I SMALL-EMPLR-PROP-EOY-AMT 839

Employer Real Property - Amount 3b-AMOUNT
Input Specification

Name 839
EmplrPropEoyAmt
Edit tests:
through 3g.

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element EmplrPropEoyAmt in line 3b-AMOUNT

August 1, 2006 671


Schedule I SMALL-INVST-REAL-ESTATE- 840
EOY-IND
Real Estate (Other Than Employer Real 3c
Property)
Input Specification

InvstRealEstateEoyInd 840

Base: StringType
Acknowledgment Error Message: The value for the XML element InvstRealEstateEoyInd in line 3c of

August 1, 2006 672


Schedule I SMALL-INVST-REAL-ESTATE- 841
EOY-AMT
Real Estate (Other Than Employer Real 3c-AMOUNT
Property) - Amount
Input Specification

InvstRealEstateEoyAmt 841
Edit tests:
through 3g.

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element InvstRealEstateEoyAmt in line 3c-

August 1, 2006 673


Schedule I SMALL-EMPLR-SEC-EOY-IND 842

Employer Securities 3d
Input Specification

Name 842
EmplrSecEoyInd

Base: StringType
Acknowledgment Error Message: The value for the XML element EmplrSecEoyInd in line 3d of

August 1, 2006 674


Schedule I SMALL-EMPLR-SEC-EOY-AMT 843

Employer Securities - Amount 3d-AMOUNT
Input Specification

Name 843
EmplrSecEoyAmt
Edit tests:
through 3g.

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element EmplrSecEoyAmt in line 3d-AMOUNT of

August 1, 2006 675


Schedule I SMALL-MORTG-PARTCP-EOY-IND 844

Participant Loans 3e
Input Specification

MortgPartcpEoyInd 844

Base: StringType
Acknowledgment Error Message: The value for the XML element MortgPartcpEoyInd in line 3e of

August 1, 2006 676


Schedule I SMALL-MORTG-PARTCP-EOY-AMT 845

Participant Loans - Amount 3e-AMOUNT
Input Specification

MortgPartcpEoyAmt 845
Edit tests:
through 3g.

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element MortgPartcpEoyAmt in line 3e-AMOUNT

August 1, 2006 677


Schedule I SMALL-OTH-LNS-PARTCP-EOY- 846
IND
Loans (Other Than To Participants) 3f
Input Specification

OthLnsPartcpEoyInd 846

Base: StringType
Acknowledgment Error Message: The value for the XML element OthLnsPartcpEoyInd in line 3f of

August 1, 2006 678


Schedule I SMALL-OTH-LNS-PARTCP-EOY- 847
AMT
Loans (Other Than To Participants) - 3f-AMOUNT
Amount
Input Specification

OthLnsPartcpEoyAmt 847
Edit tests:
through 3g.

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element OthLnsPartcpEoyAmt in line 3f-

August 1, 2006 679


Schedule I SMALL-PERSONAL-PROP-EOY-IND 848
Tangible Personal Property 3g
Input Specification

PersonalPropEoyInd 848

Base: StringType
Acknowledgment Error Message: The value for the XML element PersonalPropEoyInd in line 3g of

August 1, 2006 680


Schedule I SMALL-PERSONAL-PROP-EOY-AMT 849
Tangible Personal Property - Amount 3g-AMOUNT
Input Specification

PersonalPropEoyAmt 849
Edit tests:
through 3g.

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element PersonalPropEoyAmt in line 3g-

August 1, 2006 681


Schedule I SMALL-FAIL-TRANSMIT- 850
CONTRIB-IND
Input Specification

Edit tests:
P-334 Reject when Schedule I Line 4a is blank.
P-335 Reject when Schedule I Line 4a is checked "yes", but an amount greater than

Base: StringType
of Schedule I is invalid for the datatype YesNoType. Valid values for this datatype include

August 1, 2006 682


Schedule I SMALL-FAIL-TRANSMIT- 851
CONTRIB-AMT
- Amount
Input Specification

Edit tests:
P-335 Reject when Schedule I Line 4a is checked "yes", but an amount greater than

Base: xsd:integer

August 1, 2006 683


Schedule I SMALL-LOANS-IN-DEFAULT-IND 852

Loans In Default or Uncollectible 4b
Input Specification

LoansInDefaultInd 852
Edit tests:
P-336 Reject when Schedule I Line 4b is blank.
P-337 Reject when Schedule I Line 4b is checked "yes", but an amount greater than

Base: StringType
Acknowledgment Error Message: The value for the XML element LoansInDefaultInd in line 4b of

August 1, 2006 684


Schedule I SMALL-LOANS-IN-DEFAULT-AMT 853

Loans In Default or Uncollectible - 4b-AMOUNT
Amount
Input Specification

LoansInDefaultAmt 853
Edit tests:
P-337 Reject when Schedule I Line 4b is checked "yes", but an amount greater than

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element LoansInDefaultAmt in line 4b-AMOUNT

August 1, 2006 685


Schedule I SMALL-LEASES-IN-DEFAULT-IND 854
Leases In Default or Uncollectible 4c
Input Specification

LeasesInDefaultInd 854
Edit tests:
P-338 Reject when Schedule I Line 4c is blank.
P-339 Reject when Schedule I Line 4c is checked "yes", but an amount greater than
zero is not provided for Line 4c amount.

Base: StringType
Acknowledgment Error Message: The value for the XML element LeasesInDefaultInd in line 4c of

August 1, 2006 686


Schedule I SMALL-LEASES-IN-DEFAULT-AMT 855
Leases In Default or Uncollectible - 4c-AMOUNT
Amount
Input Specification

LeasesInDefaultAmt 855
Edit tests:
P-339 Reject when Schedule I Line 4c is checked "yes", but an amount greater than

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element LeasesInDefaultAmt in line 4c-

August 1, 2006 687


Schedule I SMALL-PARTY-IN-INT-NOT- 856
RPTD-IND
Engage In Non-exempt Transactions With 4d
PII
Input Specification

Edit tests:
P-340 Reject when Schedule I Line 4d is blank.
P-341 Reject when Schedule I Line 4d is checked "yes", but an amount greater than

Base: StringType
Acknowledgment Error Message: The value for the XML element PartyInIntNotRptdInd in line 4d of

August 1, 2006 688


Schedule I SMALL-PARTY-IN-INT-NOT- 857
RPTD-AMT
Engage In Non-exempt Transactions With 4d-AMOUNT
PII - Amount
Input Specification

Edit tests:
P-341 Reject when Schedule I Line 4d is checked "yes", but an amount greater than

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element PartyInIntNotRptdAmt in line 4d-

August 1, 2006 689


Schedule I SMALL-PLAN-INS-FDLTY-BOND- 858
IND
Plan Covered By A Fidelity Bond 4e
Input Specification

Edit tests:
P-342 Reject when Schedule I Line 4e is blank.
P-343 Reject when Schedule I Line 4e is checked "yes", but an amount greater than

Base: StringType
Acknowledgment Error Message: The value for the XML element PlanInsFdltyBondInd in line 4e of

August 1, 2006 690


Schedule I SMALL-PLAN-INS-FDLTY-BOND- 859
AMT
Plan Covered By A Fidelity Bond - 4e-AMOUNT
Amount
Input Specification

Edit tests:
P-343 Reject when Schedule I Line 4e is checked "yes", but an amount greater than

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element PlanInsFdltyBondAmt in line 4e-

August 1, 2006 691


Schedule I SMALL-LOSS-DISCV-DUR-YEAR- 860
IND
Loss Caused by Fraud or Dishonesty 4f
Input Specification

Edit tests:
P-344 Reject when Schedule I Line 4f is blank.
P-345 Reject when Schedule I Line 4f is checked "yes", but an amount greater than

Base: StringType
Acknowledgment Error Message: The value for the XML element LossDiscvDurYearInd in line 4f of

August 1, 2006 692


Schedule I SMALL-LOSS-DISCV-DUR-YEAR- 861
AMT
Loss Caused by Fraud or Dishonesty - 4f-AMOUNT
Amount
Input Specification

Edit tests:
P-345 Reject when Schedule I Line 4f is checked "yes", but an amount greater than

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element LossDiscvDurYearAmt in line 4f-

August 1, 2006 693


Schedule I SMALL-ASSET-UNDETERM-VAL- 862
IND
Asset Value Not Readily Determined 4g
Input Specification

AssetUndetermValInd 862
Edit tests:
P-346 Reject when Schedule I Line 4g is blank.
P-347 Reject when Schedule I Line 4g is checked "yes" and Line 4g amount is blank.

Base: StringType
Acknowledgment Error Message: The value for the XML element AssetUndetermValInd in line 4g of

August 1, 2006 694


Schedule I SMALL-ASSET-UNDETERM-VAL- 863
AMT
Asset Value Not Readily Determined - 4g-AMOUNT
Amount
Input Specification

AssetUndetermValAmt 863
Edit tests:
P-347 Reject when Schedule I Line 4g is checked "yes" and Line 4g amount is blank.

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element AssetUndetermValAmt in line 4g-

August 1, 2006 695


Schedule I SMALL-NON-CASH-CONTRIB-IND 864

Non-cash Contribution Values Not 4h
Market
Input Specification

NonCashContribInd 864
Edit tests:
P-348 Reject when Schedule I Line 4h is blank.
P-349 Reject when Schedule I Line 4h is checked "yes", but an amount greater than

Base: StringType
Acknowledgment Error Message: The value for the XML element NonCashContribInd in line 4h of

August 1, 2006 696


Schedule I SMALL-NON-CASH-CONTRIB-AMT 865

Non-cash Contribution Values Not 4h-AMOUNT
Market - Amount
Input Specification

NonCashContribAmt 865
Edit tests:
P-349 Reject when Schedule I Line 4h is checked "yes", but an amount greater than

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element NonCashContribAmt in line 4h-AMOUNT

August 1, 2006 697


Schedule I SMALL-20-PRCNT-SNGL-INVST- 866
IND
Plan At Any Time Hold 20% Or More Of 4i
Its Assets In Any Single Security
Input Specification

TwentyPrcntSnglInvstInd 866
Edit tests:
P-350 Reject when Schedule I Line 4i is blank.
P-351 Reject when Schedule I Line 4i is checked "yes", but an amount greater than
zero is not provided for Line 4i amount.

Base: StringType
Acknowledgment Error Message: The value for the XML element TwentyPrcntSnglInvstInd in line 4i

August 1, 2006 698


Schedule I SMALL-20-PRCNT-SNGL-INVST- 867
AMT
Plan At Any Time Hold 20% Or More Of 4i-AMOUNT
Its Assets In Any Single Security -
Amount
Input Specification

TwentyPrcntSnglInvstAmt 867
Edit tests:
P-351 Reject when Schedule I Line 4i is checked "yes", but an amount greater than
zero is not provided for Line 4i amount.

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element TwentyPrcntSnglInvstAmt in line 4i-

August 1, 2006 699


Schedule I SMALL-ALL-PLAN-AST-DISTRIB- 868
IND
All Plan Assets Distributed to 4j
Participants
Input Specification

AllPlanAstDistribInd 868
Edit tests:
P-352 Reject when Schedule I Line 4j is blank.

Base: StringType
Acknowledgment Error Message: The value for the XML element AllPlanAstDistribInd in line 4j of

August 1, 2006 700


Schedule I WAIVER-ANNUAL-IQPA-REPORT 868.01

Claiming Waiver Of Annual Report Of 4k
IQPA Under 29 CFR 2520.104-46
Input Specification

WaiverAnnualIQPAReport 868.01
Edit tests:
P-357 Reject when Schedule I Line 4k is blank.
P-358 Reject when Schedule I, Line 4k is checked "no" and Accountant's Opinion
(Attachments/AccountantOpinion) is not attached, unless an explanatory
statement (Attachment[AttachmentTypeCode ='SchIWaiverIQPA']) is attached.

Base: StringType
Acknowledgment Error Message: The value for the XML element WaiverAnnualIQPAReport in line 4k

August 1, 2006 701


Schedule I SMALL-FAIL-PROVIDE-BENEFIT- 868.10
DUE-IND
Fail to provide benefit due 4l
Input Specification

FailProvideBenefitDueInd 868.10

Base: StringType
Acknowledgment Error Message: The value for the XML element FailProvideBenefitDueInd in line 4l

August 1, 2006 702


Schedule I SMALL-FAIL-PROVIDE-BENEFIT- 868.15
DUE-AMT
Fail to provide benefit due 4l - Amount
Input Specification

FailProvideBenefitDueAmt 868.15

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element FailProvideBenefitDueAmt in line 4l
- Amount of Schedule I is invalid for the datatype USAmountType. Valid values for this

August 1, 2006 703


Schedule I SMALL-PLAN-BLACKOUT-PERIOD- 868.20
IND
Plan blackout period 4m
Input Specification

PlanBlackoutPeriodInd 868.20

Base: StringType
Acknowledgment Error Message: The value for the XML element PlanBlackoutPeriodInd in line 4m of

August 1, 2006 704


Schedule I SMALL-COMPLY-BLACKOUT- 868.30
NOTICE-IND
Comply blackout notice 4n
Input Specification

ComplyBlackoutNoticeInd 868.30

Base: StringType
Acknowledgment Error Message: The value for the XML element ComplyBlackoutNoticeInd in line 4n

August 1, 2006 705


Schedule I SMALL-RES-TERM-PLAN-ADPT- 869
IND
Input Specification

Edit tests:

Base: StringType

August 1, 2006 706


Schedule I SMALL-RES-TERM-PLAN-ADPT- 870
AMT
Amount
Input Specification


Base: xsd:integer

August 1, 2006 707


Schedule I SMALL-PLAN-TRANSFER-NAME 871

Transfer Name 1 5b(1)-NAME1
Input Specification

Edit tests:
completed.
Base: xsd:string
Acknowledgment Error Message: The value for the XML element PlanTransfer/TransferName in line 5b
(1)-NAME1 of Schedule I is invalid for the datatype PlanNameType. Valid values for this

August 1, 2006 708


Schedule I SMALL-PLAN-TRANSFER-EIN 872

Transfer EIN 1 5b(2)-EIN1
Input Specification

Edit tests:
completed.
Office code]
Base: xsd:string
99)[0-9]{7}
Acknowledgment Error Message: The value for the XML element PlanTransfer/TransferEIN in line 5b
(2)-EIN1 of Schedule I is invalid for the datatype EINType. Valid values for this datatype
following: 00, 07, 08, 09, 17, 18, 19, 28, 29, 49, 78, 79, or 89.

August 1, 2006 709


Schedule I SMALL-PLAN-TRANSFER-PN 873

Transfer PN 1 5b(3)-PN1
Input Specification

Edit tests:
completed.

Base: xsd:string
line 5b(3)-PN1 of Schedule I is invalid for the datatype PNType. Valid values for this
datatype include 3-digit numbers from 001 to 999. Leading zeroes are required.

August 1, 2006 710


Schedule R PEN-VALUE-DSTRB-PD-PRPTY- 902
AMT
Total Value of Distributions Paid in 1
Property Other Than Cash
Input Specification

PenValueDstrbPdPrptyAmt 902

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element PenValueDstrbPdPrptyAmt in line 1
of Schedule R is invalid for the datatype USAmountType. Valid values for this datatype

August 1, 2006 711


Schedule R PEN-PAYOR-01-EIN 903

EIN 1 of Payer Who Paid Benefits On 2-EIN 1
Behalf of the Plan
Input Specification

Name 903
PenPayor01EIN
Office code]
Base: xsd:string
99)[0-9]{7}
Acknowledgment Error Message: The value for the XML element PenPayor01EIN in line 2-EIN 1 of
Schedule R is invalid for the datatype EINType. Valid values for this datatype include 9-
00, 07, 08, 09, 17, 18, 19, 28, 29, 49, 78, 79, or 89.

August 1, 2006 712


Schedule R PEN-PAYOR-02-EIN 904

EIN 2 of Payer Who Paid Benefits On 2-EIN 2
Behalf of the Plan
Input Specification

Name 904
PenPayor02EIN
Office code]
Base: xsd:string
99)[0-9]{7}
Acknowledgment Error Message: The value for the XML element PenPayor02EIN in line 2-EIN 2 of
00, 07, 08, 09, 17, 18, 19, 28, 29, 49, 78, 79, or 89.

August 1, 2006 713


Schedule R PEN-BNFT-DISTRIB-SNGL-SUM- 905
CNT
Number of Participants Whose Benefits 3
Were Distributed In A Single Sum
Input Specification

PenBnftDistribSnglSumCnt 905

Base: IntegerNNType
Acknowledgment Error Message: The value for the XML element PenBnftDistribSnglSumCnt in line 3
of Schedule R is invalid for the datatype Count8Type. Valid values for this datatype include

August 1, 2006 714


Schedule R PEN-ELEC-SATISFY-CODE-412- 906
IND
Plan Administrator Making An Election 4
Under Code Section 412(c)(8)
Input Specification

PenElecSatisfyCode412Ind 906

Base: StringType
Acknowledgment Error Message: The value for the XML element PenElecSatisfyCode412Ind in line 4
of Schedule R is invalid for the datatype YesNoNAType. Valid values for this datatype

August 1, 2006 715


Schedule R PEN-FNDNG-WVRS-DATE 907

Date of the Ruling Letter Granting the 5
Waiver
Input Specification

PenFndngWvrsDate 907
Edit tests:
I-122 Reject when Schedule R Line 5 is completed but Schedule B is not provided.
Base: xsd:date
Restrictions: None
Acknowledgment Error Message: The value for the XML element PenFndngWvrsDate in line 5 of
Schedule R is invalid for the datatype DateType. Valid values for this datatype include

August 1, 2006 716


Schedule R PEN-EMPLR-CONTRIB-RQR-AMT 908

Minimum Required Contribution for This 6a
Plan Year
Input Specification

PenEmplrContribRqrAmt 908
Edit tests:
I-125 Reject when Schedule R Line 6(c) does not equal Line 6(a) minus 6(b).

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element PenEmplrContribRqrAmt in line 6a of
Schedule R is invalid for the datatype USAmountType. Valid values for this datatype include

August 1, 2006 717


Schedule R PEN-EMPLR-CONTRIB-PAID-AMT 909

Amount Contributed By the Employer To 6b
the Plan
Input Specification

PenEmplrContribPaidAmt 909
Edit tests:

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element PenEmplrContribPaidAmt in line 6b

August 1, 2006 718


Schedule R PEN-FUNDING-DEFICIENCY-AMT 910

Funding Deficiency Amount 6c
Input Specification

PenFundingDeficiencyAmt 910
Edit tests:

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element PenFundingDeficiencyAmt in line 6c

August 1, 2006 719


Schedule R PEN-FUNDING-DEADLINE-IND 910.50

Minimum funding met by deadline 7
Input Specification

PenFundingDeadlineInd 910.50

Base: StringType
Acknowledgment Error Message: The value for the XML element PenFundingDeadlineInd in line 7 of
Schedule R is invalid for the datatype YesNoNAType. Valid values for this datatype include 1
(yes), 2 (no), or 3 (N/A).

August 1, 2006 720


Schedule R PEN-CHG-FNDNG-METHOD-IND 911

Plan Sponsor or Plan Administrator 8
Agree With the Change In Actuarial
Cost Method
Input Specification

PenChgFndngMethodInd 911
Edit tests:
I-126 Reject when Schedule B Line 5(j) is checked "yes", but Schedule R Line 8 is
not checked "yes" or "not applicable."

Base: StringType
Acknowledgment Error Message: The value for the XML element PenChgFndngMethodInd in line 8 of
Schedule R is invalid for the datatype YesNoNAType. Valid values for this datatype include 1
(yes), 2 (no), or 3 (N/A).

August 1, 2006 721


Schedule R PEN-AMDMT-INCR-VAL-BNFT-IND 913
Amendments Increase the Value of 9
Benefits
Input Specification

PenAmdmtIncrValBnftInd 913
Valid values: 1=Increase; 2=Decrease; 3=Both increase and decrease; 4=No amendments.

Base: StringType
Acknowledgment Error Message: The value for the XML element PenAmdmtIncrValBnftInd in line 9 of
Schedule R is invalid for the datatype Enum1To4Type. Valid values for this datatype include
1, 2, 3, or 4.

August 1, 2006 722


Schedule R PEN-SEC-REPAY-LOAN-IND 950

Unallocated securities used to repay 10
loan
Input Specification

PenSecRepayLoanInd 950

Base: StringType
Acknowledgment Error Message: The value for the XML element PenSecRepayLoanInd in line 10 of
Schedule R is invalid for the datatype YesNoType. Valid values for this datatype include

August 1, 2006 723


Schedule R ESOP-PREF-IND 953

11a
Input Specification

Name 953
EsopPrefInd

Base: StringType
Acknowledgment Error Message: The value for the XML element EsopPrefInd in line 11a of Schedule
R is invalid for the datatype YesNoType. Valid values for this datatype include either 1
(yes) or 2 (no).

August 1, 2006 724


Schedule R ESOP-BACK-TO-BACK-IND 954

11b
Input Specification

EsopBackToBackInd 954

Base: StringType
Acknowledgment Error Message: The value for the XML element EsopBackToBackInd in line 11b of
Schedule R is invalid for the datatype YesNoType. Valid values for this datatype include

August 1, 2006 725


Schedule R ESOP-STOCK-NOT-TRADABLE-IND 955
12
Input Specification

EsopStockNotTradableInd 955

Base: StringType
Acknowledgment Error Message: The value for the XML element EsopStockNotTradableInd in line 12
of Schedule R is invalid for the datatype YesNoType. Valid values for this datatype include

August 1, 2006 726


Schedule R CONTRIB-EMPLR-NAME 956

Name 13a
Input Specification

ContribEmployer/Name 956
Edit tests:
B-630 Alert when Schedule R Line 13a is not blank and Schedule R Line 13c is not
greater than zero.
Base: StringType
ParentInfo: ContribEmployer (complex Type) minOccurs=0 maxOccurs=unbounded
Acknowledgment Error Message: The value for the XML element ContribEmployer/Name in line 13a of
Schedule R is invalid for the datatype SponsorNameType. Valid values for this datatype
include strings up to 70 characters. Allowed characters are letters, numbers, commas,
periods, hyphens, slash, ampersand, percent, or single space. Leading space, trailing space,
or multiple adjacent spaces are invalid.

August 1, 2006 727


Schedule R CONTRIB-EMPLR-EIN 957

EIN 13b
Input Specification

ContribEmployer/EIN 957
Office code]
Base: xsd:string
99)[0-9]{7}
Acknowledgment Error Message: The value for the XML element ContribEmployer/EIN in line 13b of
00, 07, 08, 09, 17, 18, 19, 28, 29, 49, 78, 79, or 89.

August 1, 2006 728


Schedule R CONTRIB-EMPLR-AMT 958

Dollar Amount Contributed 13c
Input Specification

ContribEmployer/ContribAmt 958
Edit tests:
B-630 Alert when Schedule R Line 13a is not blank and Schedule R Line 13c is not
greater than zero.
B-631 Alert when Schedule R Line 13a is not blank and Schedule R Line 13d is not
greater than zero.
B-632 Alert when Schedule R Line 13a is not blank and Schedule R Line 13e is blank.

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element ContribEmployer/ContribAmt in line
13c of Schedule R is invalid for the datatype USAmountType. Valid values for this datatype

August 1, 2006 729


Schedule R CONTRIB-EMPLR-RATE 959

Contribution Rate 13d
Input Specification

ContribEmployer/Rate 959
Edit tests:
B-631 Alert when Schedule R Line 13a is not blank and Schedule R Line 13d is not
greater than zero.
Schema Info: Type DecimalNNType minOccurs= 0; maxOccurs= 1

Base: xsd:decimal
Acknowledgment Error Message: The value for the XML element ContribEmployer/Rate in line 13d of
Schedule R is invalid for the datatype DecimalNNType. Valid values for this datatype include

August 1, 2006 730


Schedule R CONTRIB-EMPLR-BASE-CD 960

Contribution Base Unit Measure 13e
Input Specification

ContribEmployer/BaseCd 960
Valid values: 1=hourly; 2=weekly; 3=unit or product; 4=other
Edit tests:
B-632 Alert when Schedule R Line 13a is not blank and Schedule R Line 13e is
blank.

Base: StringType
Acknowledgment Error Message: The value for the XML element ContribEmployer/BaseCd in line 13e
of Schedule R is invalid for the datatype Enum1To4Type. Valid values for this datatype
include 1, 2, 3, or 4.

August 1, 2006 731


Schedule R CONTRIB-EMPLR-OTH-BASE-TEXT 960.50
Contribution Base Unit Measure 13e
Input Specification

ContribEmployer/ 960.50
OtherBaseUnitText

Base: StringType
Acknowledgment Error Message: The value for the XML element ContribEmployer/OtherBaseUnitText
in line 13e of Schedule R is invalid for the datatype String25Type. Valid values for this

August 1, 2006 732


Schedule R CONTRIB-EMPLR-CBA-EXP-DATE 961

CBA Expiration Date 13f
Input Specification

ContribEmployer/CbaExpDate 961
Base: xsd:date
Restrictions: None
Acknowledgment Error Message: The value for the XML element ContribEmployer/CbaExpDate in line
13f of Schedule R is invalid for the datatype DateType. Valid values for this datatype

August 1, 2006 733


Attachments AO-ATTACHMENT-ID 1400
Input Specification

AccountantOpinion/AttachmentId 1400 AccountantOpinion present

Base: xsd:integer
ParentInfo: AccountantOpinion (AOType) minOccurs=0
Acknowledgment Error Message: The value for the XML element AccountantOpinion/AttachmentId in
line of Attachments is invalid for the datatype Count3Type. Valid values for this datatype
include unsigned integers up to a maximum of 999.

August 1, 2006 734


Attachments AO-REPORT-DOC 1411
Input Specification

AccountantOpinion/PdfDoc 1411 AccountantOpinion present
Edit tests:
P-205 Alert when Accountant's Opinion is not attached and neither Schedule H Lines
3d(1) or 3d(2) are checked.
P-214 Reject when Accountant's Opinion is not attached and Form 5500 line A(4)
equals "E" (103-12IE) or "G" (GIA).
Schema Info: Type PdfDocumentType minOccurs= 1; maxOccurs= 1
Type Info: PdfDocumentType - complexType [holds a binary attachment]

Base: xmime:base64Binary
Restrictions: None
ParentInfo: AccountantOpinion (AOType) minOccurs=0
Acknowledgment Error Message: The value for the XML element AccountantOpinion/PdfDoc in line of
Attachments is invalid for the datatype PdfDocumentType. Valid values for this datatype
include a base64Binary-encoded PDF document.

August 1, 2006 735


Attachments EXT-ATTACHMENT-ID 1412
Input Specification
XML Element Name ElementID Required in schema if Extension

Extension/AttachmentId 1412 present

Base: xsd:integer
ParentInfo: Extension (ExtensionType) minOccurs=0 maxOccurs=unbounded
Acknowledgment Error Message: The value for the XML element Extension/AttachmentId in line of
Attachments is invalid for the datatype Count3Type. Valid values for this datatype include

August 1, 2006 736


Attachments EXTENSION-TYPE-CODE 1413
Input Specification

Extension/ExtensionTypeCode 1413 present
Valid values: 1=Extension, 2=DFVC, 3=Special Extension Statement
Edit tests:
attached.
P-216SF Reject when Line C of Form 5500-SF is checked, but an extension (Extension
[ExtensionTypeCode='1']) or DFVC statement (Extension [ExtensionTypeCode=2])
or special extension statement (Extension [ExtensionTypeCode='3']) is not
attached.
Schema Info: Type ExtensionTypeType minOccurs= 1; maxOccurs= 1
Type Info: ExtensionTypeType - simpleType [Code values: 1=Extension, 2=DFVC,

3=SpecialExtensionStatement]
Base: Enum1To3Type
Restrictions: None
Acknowledgment Error Message: The value for the XML element Extension/ExtensionTypeCode in line
of Attachments is invalid for the datatype ExtensionTypeType. Valid values for this datatype
include code values 1 (Extension), 2 (DFVC), or 3 (Special Extension Statement).

August 1, 2006 737


Attachments EXTENSION-NAME 1414
Input Specification

Name 1414
Extension/Name

Base: StringType
Acknowledgment Error Message: The value for the XML element Extension/Name in line of
Attachments is invalid for the datatype String70Type. Valid values for this datatype include

August 1, 2006 738


Attachments EXTENSION-PDF-DOC 1416
Input Specification

Extension/PdfDoc 1416 present

Restrictions: None
Acknowledgment Error Message: The value for the XML element Extension/PdfDoc in line of

August 1, 2006 739


Attachments ATTACHMENT-ID 1420
Input Specification
XML Element Name ElementID Required in schema if Attachment

Attachment/AttachmentId 1420 present

Base: xsd:integer
ParentInfo: Attachment (AttachmentType) minOccurs=0 maxOccurs=unbounded
Acknowledgment Error Message: The value for the XML element Attachment/AttachmentId in line of
Attachments is invalid for the datatype Count3Type. Valid values for this datatype include

August 1, 2006 740


Attachments ATTACHMENT-TYPE 1421
Input Specification

Attachment/AttachmentTypeCode 1421 present
Edit tests:
I-120 Reject when Schedule of Active Participant Data (Attachment
[AttachmentTypeCode ='ActiveParticipData']) is not attached and Schedule B
line 8c is Yes.
(2) is zero.
P-319 Reject when Schedule H Line 4j is checked "yes" and a 5% Transaction Schedule
(Attachment[AttachmentTypeCode='FivePrcntTrans']) is not attached.
X-032 Reject when a Statement by the Enrolled Actuary (Attachment
[AttachmentTypeCode ='ActuaryStatement']) is not attached and the Schedule B
box labeled "actuary has not fully reflected any regulation or ruling
promulgated under the statute in completing this schedule" is checked.
Schema Info: Type AttachmentTypeType minOccurs= 1; maxOccurs= 1
Type Info: AttachmentTypeType - simpleType [Enumerated list: ActiveParticipData,

ActrlAssmptnMthds, ActuaryStatement, DelnqntPartcpContrib, FinancialStatements,
FivePrcntTrans, PlanProvisions, ReasonableCause, SchAssetsAcqDisp, SchAssetsHeld,
SchABasisStmtPremRate, SchB412m1LookbackRule, SchBAltDeficitRedContrib,
SchBAltMinFndgStndAcct, SchBAltUCEBCalc, SchBChangeInActuarialAssumptn,
SchBChangeInCurrLiabApplicableCondtn, SchBChangeInCurrLiabAssumptnApprvlDate,
SchBDfrlChargeNetLoss, SchBEstRateInvestReturn, SchBFndgStndAccntBases, SchBLiquidRqmntCert,
SchBMinContribRqmts, SchBPriorYrCreditFndgDeficiency, SchBReorgStatusExpln,
SchBReorgStatusWorksheet, SchBTRA97TransitionRule, SchBVolatilityLookback,
SchBWeightedAvgRtmtAge, SchCTermAccntOrActuary, SchEAddnlSecuritiesAcqLoans,
SchEAmortzScheduleExpln, SchEEmpleeSecurityMthdExpln, SchEStockConversion,
SchGOverdueLeaseExpln, SchGOverdueLoanExpln, SchIWaiverIQPA, or OtherAttachment]
Base: StringType
Restrictions: Enumerations: ActiveParticipData, ActrlAssmptnMthds, ActuaryStatement,
DelnqntPartcpContrib, FinancialStatements, FivePrcntTrans, PlanProvisions, LateFilingExplanation,
SchAssetsAcqDisp, SchAssetsHeld, SchABasisStmtPremRate, SchB412m1LookbackRule,
August 1, 2006 741

SchBAltDeficitRedContrib, SchBAltMinFndgStndAcct, SchBAltUCEBCalc,

SchBChangeInActuarialAssumptn, SchBChangeInCurrLiabApplicableCondtn,
SchBChangeInCurrLiabAssumptnApprvlDate, SchBDfrlChargeNetLoss, SchBEstRateInvestReturn,
SchBFndgStndAccntBases, SchBLiquidRqmntCert, SchBMinContribRqmts,
SchBPriorYrCreditFndgDeficiency, SchBReorgStatusExpln, SchBReorgStatusWorksheet,
SchBTRA97TransitionRule, SchBVolatilityLookback, SchBWeightedAvgRtmtAge, SchCTermAccntOrActuary,
SchEAddnlSecuritiesAcqLoans, SchEAmortzScheduleExpln, SchEEmpleeSecurityMthdExpln,
SchEStockConversion, SchGOverdueLeaseExpln, SchGOverdueLoanExpln, SchIWaiverIQPA,
OtherAttachment,
Acknowledgment Error Message: The value for the XML element Attachment/AttachmentTypeCode in
line of Attachments is invalid for the datatype AttachmentTypeType. Valid values for this
datatype include ActiveParticipData, ActrlAssmptnMthds, ActuaryStatement,
DelnqntPartcpContrib, FinancialStatements, FivePrcntTrans, PlanProvisions, ReasonableCause,
SchAssetsAcqDisp, SchAssetsHeld, SchABasisStmtPremRate, SchB412m1LookbackRule,
SchBAltDeficitRedContrib, SchBAltMinFndgStndAcct, SchBAltUCEBCalc,
SchBChangeInActuarialAssumptn, SchBChangeInCurrLiabApplicableCondtn,
SchBChangeInCurrLiabAssumptnApprvlDate, SchBDfrlChargeNetLoss, SchBEstRateInvestReturn,
SchBFndgStndAccntBases, SchBLiquidRqmntCert, SchBMinContribRqmts,
SchBPriorYrCreditFndgDeficiency, SchBReorgStatusExpln, SchBReorgStatusWorksheet,
SchBTRA97TransitionRule, SchBVolatilityLookback, SchBWeightedAvgRtmtAge,
SchCTermAccntOrActuary, SchEAddnlSecuritiesAcqLoans, SchEAmortzScheduleExpln,
SchEEmpleeSecurityMthdExpln, SchEStockConversion, SchGOverdueLeaseExpln,
SchGOverdueLoanExpln, SchIWaiverIQPA, or OtherAttachment

August 1, 2006 742


Attachments ATTACHMENT-NAME 1422
Input Specification

Name 1422
Attachment/Name

Base: StringType
Acknowledgment Error Message: The value for the XML element Attachment/Name in line of
Attachments is invalid for the datatype String70Type. Valid values for this datatype include

August 1, 2006 743


Attachments ATTACHMENT-PDF-DOC 1423
Input Specification

Attachment/PdfDoc 1423 present

Restrictions: None
Acknowledgment Error Message: The value for the XML element Attachment/PdfDoc in line of

August 1, 2006 744


Attachments ATTACHMENT-TEXT-DOC 1424
Input Specification

Attachment/TextDoc 1424 present
Schema Info: Type StringType minOccurs= 1; maxOccurs= 1
Type Info: StringType - simpleType [Base type for a string]

Base: xsd:string
Restrictions: None
Acknowledgment Error Message: The value for the XML element Attachment/TextDoc in line of
Attachments is invalid for the datatype StringType. Valid values for this datatype include
any string.

August 1, 2006 745


SF SF-PLAN-YEAR-BEGIN-DATE 1092

Input Specification

Edit tests:
P-209SF Reject when the Form 5500-SF plan year ending date is earlier than the Form
5500-SF plan year beginning date, or when the difference exceeds 371 days.
on the Form5500-SF.
X-027SF Reject when the Plan Year Beginning Date on Schedule B does not match the
Plan Year Beginning Date on Form 5500-SF.
Base: xsd:date
Restrictions: None
BEGIN of SF is invalid for the datatype DateType. Valid values for this datatype include

Remove hyphens
August 1, 2006 746


SF SF-TAX-PRD 1093

Plan Year Ending Date PLAN YEAR END
Input Specification

Name 1093
PlanYearEndDate
Edit tests:
P-209SF Reject when the Form 5500-SF plan year ending date is earlier than the Form
5500-SF plan year beginning date, or when the difference exceeds 371 days.
X-004SF Reject when the Effective Date of the Plan on Form 5500-SF Line 1c is not a
date between 1800-01-01 and the Plan Year End date.
on the Form5500-SF.
X-028SF Reject when the Plan Year Ending Date on Schedule B does not match the Plan
Year Ending Date on Form 5500-SF.
Base: xsd:date
Restrictions: None
Acknowledgment Error Message: The value for the XML element PlanYearEndDate in line PLAN YEAR
END of SF is invalid for the datatype DateType. Valid values for this datatype include valid
calendar dates in the format YYYY-MM-DD (hyphens required).

Remove hyphens
August 1, 2006 747


SF SF-PLAN-ENTITY-CD 1094

Entity Type A
Input Specification

TypePlanEntityCd 1094
Valid values: 1=Single-employer plan (other than a one-participant plan); 2=Multiple-employer

plan; 3=One-participant plan
Edit tests:
B-607SF Reject if Schedule B Line E (Type of plan) does not match the plan entity
reported on Form 5500-SF Line A.
P-210SF Reject when the Entity Type on Form 5500-SF Line A is blank. You must choose
one of the entity types listed on Form 5500 SF, Line A.
X-115SF Reject if Box A(3) on Form 5500-SF is checked and pension codes on Line 9a
contain 2I, 2O, 2P, or 3I.
Type Info: Enum1To3Type - simpleType [enum values 1,2,3]

Base: StringType
Acknowledgment Error Message: The value for the XML element TypePlanEntityCd in line A of SF is
invalid for the datatype Enum1To3Type. Valid values for this datatype include 1, 2, or 3.

August 1, 2006 748


SF SF-INITIAL-FILING-IND 1096.01

Type of Filing B(1)
Input Specification

InitialFilingInd 1096.01
Valid values: 1=First return/report filed for the plan
Edit tests:

Base: StringType
Acknowledgment Error Message: The value for the XML element InitialFilingInd in line B(1) of SF

August 1, 2006 749


SF SF-AMENDED-IND 1096.02

Type of Filing B(2)
Input Specification

Name 1096.02
AmendedInd
Edit tests:
on the Form5500-SF.

Base: StringType
Acknowledgment Error Message: The value for the XML element AmendedInd in line B(2) of SF is
invalid for the datatype CheckboxType. Valid values for this datatype include 1 (checked),
or 0 (unchecked).

August 1, 2006 750


SF SF-FINAL-FILING-IND 1096.03

Type of Filing B(3)
Input Specification

Name 1096.03
FinalFilingInd
Edit tests:
P-215SF Alert when Form 5500-SF line B(3) is checked, but termination criteria not
met. Check to ensure that all assets have been distributed and that there are
no participants in the plan at year end. Please check your response to form
5500SF, Part VII, line 13b.

Base: StringType
Acknowledgment Error Message: The value for the XML element FinalFilingInd in line B(3) of SF

August 1, 2006 751


SF SF-SHORT-PLAN-YR-IND 1096.04

Type of Filing B(4)
Input Specification

Name 1096.04
ShortPlanYrInd
Edit tests:
X-034SF Reject when either Line B(4) of the Form 5500-SF is checked and the Plan Year
364 days.

Base: StringType
Acknowledgment Error Message: The value for the XML element ShortPlanYrInd in line B(4) of SF

August 1, 2006 752


SF SF-EXT-APPLICATION-FILED- 1098
IND
Filing Under An Extension Of Time - C
Check Box
Input Specification

ExtApplicationFiledInd 1098
Edit tests:
attached.

Base: StringType
Acknowledgment Error Message: The value for the XML element ExtApplicationFiledInd in line C of
SF is invalid for the datatype CheckboxType. Valid values for this datatype include 1

August 1, 2006 753


SF SF-DFVC-APPLICATION-FILED- 1098.10
IND
Filing Under the DFVC Program - Check C
Box
Input Specification

DFVCApplicationFiledInd 1098.10
Edit tests:
attached.

Base: StringType
Acknowledgment Error Message: The value for the XML element DFVCApplicationFiledInd in line C
of SF is invalid for the datatype CheckboxType. Valid values for this datatype include 1

August 1, 2006 754


SF SF-PLAN-NAME 1099

Name of Plan 1a
Input Specification

Name 1099
PlanName
Base: xsd:string
Acknowledgment Error Message: The value for the XML element PlanName in line 1a of SF is
invalid for the datatype PlanNameType. Valid values for this datatype include strings up to
a maximum of 140 characters. Allowable characters include unaccented letters, numbers, hash,
hyphen, slash, comma, period, parentheses, ampersand, apostrophe and single space. Leading
space, trailing space, adjacent spaces, and other symbols are invalid.

August 1, 2006 755


SF SF-PLAN-NUM 1100

Three Digit Plan Number 1b
Input Specification

Name 1100
SponsorPlanNum
Edit tests:
J-501SF Alert when EIN and PN for any plan listed in line 13c of Form 5500-SF matches
the EIN and PN of Part II of the Form 5500-SF.
J-503SF Reject when any pension benefit codes on Form 5500-SF Line 9a are entered and
P-217SF Reject when no pension benefit codes are indicated in Form 5500-SF line 9a
and the Plan Number is less than 501.
P-359SF Reject when the welfare benefit codes on Form 5500-SF line 9b are blank and
on the Form5500-SF.
X-029SF Reject when the plan number on Schedule b does not match the plan number on
Form 5500-SF, Part II, Line 1(b).

Base: xsd:string
Acknowledgment Error Message: The value for the XML element SponsorPlanNum in line 1b of SF is

August 1, 2006 756


SF SF-PLAN-EFF-DATE 1102

Effective Date of Plan 1c
Input Specification

Name 1102
PlanEffDate
Edit tests:
P-219SF Reject when the plan effective date on Form 5500-SF Line 1c is blank.
X-004SF Reject when the Effective Date of the Plan on Form 5500-SF Line 1c is not a
date between 1800-01-01 and the Plan Year End date.
Base: xsd:date
Restrictions: None
Acknowledgment Error Message: The value for the XML element PlanEffDate in line 1c of SF is
invalid for the datatype DateType. Valid values for this datatype include valid calendar
dates in the format YYYY-MM-DD (hyphens required).

August 1, 2006 757


SF SF-SPONSOR-NAME 1103

Plan Sponsor's Name 2a-NAME
Input Specification

Name 1103
Sponsor/Name
Base: StringType
ParentInfo: Sponsor (complex Type)
Acknowledgment Error Message: The value for the XML element Sponsor/Name in line 2a-NAME of SF
is invalid for the datatype SponsorNameType. Valid values for this datatype include strings
up to 70 characters. Allowed characters are letters, numbers, commas, periods, hyphens,
slash, ampersand, percent, or single space. Leading space, trailing space, or multiple
adjacent spaces are invalid.

August 1, 2006 758


SF SF-SPONS-US-ADDRESS1 1107.01

(or Foreign Street)
Input Specification

Edit tests:
X-113SF Reject when plan sponsor mailing address information on Form 5500-SF line 2a
is not provided.
other symbols.]
Base: xsd:string
STREET of SF is invalid for the datatype StreetAddressType. Valid values for this datatype

August 1, 2006 759


SF SF-SPONS-US-ADDRESS2 1107.02

(or Foreign Street)
Input Specification

other symbols.]
Base: xsd:string

August 1, 2006 760


SF SF-SPONS-US-CITY 1107.03

Input Specification

Edit tests:
is not provided.
Base: xsd:string
SF is invalid for the datatype CityType. Valid values for this datatype include strings of

August 1, 2006 761


SF SF-SPONS-US-STATE 1107.04

Input Specification

Edit tests:
is not provided.

Base: xsd:string
SF is invalid for the datatype StateType. Valid values for this datatype include valid 2-

August 1, 2006 762


SF SF-SPONS-US-ZIP 1107.05

Plan Sponsor's Zip Code 2a-ZIP
Input Specification

Edit tests:
is not provided.
Base: xsd:string
SF is invalid for the datatype ZIPCodeType. Valid values for this datatype include numeric

August 1, 2006 763


SF SF-SPONS-FOREIGN-ADDRESS1 1107.06

(or Foreign Street)
Input Specification

Edit tests:
is not provided.
other symbols.]
Base: xsd:string
2a-STREET of SF is invalid for the datatype StreetAddressType. Valid values for this

August 1, 2006 764


SF SF-SPONS-FOREIGN-ADDRESS2 1107.07

(or Foreign Street)
Input Specification

other symbols.]
Base: xsd:string

August 1, 2006 765


SF SF-SPONS-FOREIGN-CITY 1107.08

Input Specification

Edit tests:
is not provided.
Base: xsd:string
Acknowledgment Error Message: The value for the XML element ForeignAddress/City in line 2a-CITY
of SF is invalid for the datatype CityType. Valid values for this datatype include strings

August 1, 2006 766


SF SF-SPONS-FOREIGN-PROV-STATE 1107.09
Input Specification

Base: xsd:string
line 2a-STATE of SF is invalid for the datatype CityType. Valid values for this datatype

August 1, 2006 767


SF SF-SPONS-FOREIGN-CNTRY 1111

Input Specification

ForeignAddress/Country 1111 ForeignAddress present
Edit tests:
is not provided.

Base: xsd:string
COUNTRY (FOREIGN) of SF is invalid for the datatype CountryType. Valid values for this

Comment:
Add table of country codes to DER, also to instructions.
August 1, 2006 768


SF SF-SPONS-FOREIGN-POSTAL-CD 1110

Code)
Input Specification

ForeignAddress/PostalCode 1110
Base: String22Type
2a-ROUTING CODE (FOREIGN) of SF is invalid for the datatype PostalCodeType. Valid values for

August 1, 2006 769


SF SF-SPONS-EIN 1115

Employer Identification Number 2b
Input Specification

Name 1115
Sponsor/EIN
Edit tests:
I-114SF Reject when the EIN on Schedule B does not match the EIN on Form 5500-SF Line
2(b).
on the Form5500-SF.
Office code]
Base: xsd:string
99)[0-9]{7}
Acknowledgment Error Message: The value for the XML element Sponsor/EIN in line 2b of SF is
17, 18, 19, 28, 29, 49, 78, 79, or 89.

August 1, 2006 770


SF SF-SPONS-PHONE-NUM 1115.5

Sponsor Phone Number 2d
Input Specification

Sponsor/PhoneNum 1115.5

Base: xsd:string
Acknowledgment Error Message: The value for the XML element Sponsor/PhoneNum in line 2d of SF
is invalid for the datatype PhoneNumberType. Valid values for this datatype include numeric
strings of exactly 10 digits. All other characters, including hyphens, parentheses, or
spaces, are invalid.

August 1, 2006 771


SF SF-BUSINESS-CODE 1118

Business Code 2c
Input Specification

Name 1118
BusinessCode
Edit tests:
J-502SF Alert when the business code on Form 5500-SF Line 2c is blank or is not one
of the valid codes listed in the filer instructions.
Schema Info: Type BusinessCodeType minOccurs= 0; maxOccurs= 1
Type Info: BusinessCodeType - simpleType [6-digit business code]

Base: xsd:string
Acknowledgment Error Message: The value for the XML element BusinessCode in line 2c of SF is
invalid for the datatype BusinessCodeType. Valid values for this datatype include 6-digit

August 1, 2006 772


SF SF-ADMIN-NAME 1119

Administrator Name 3a-NAME
Input Specification
XML Element Name ElementID Required in schema if Administrator

Administrator/Name 1119 present
Edit tests:
P-221SF Reject when the Plan Administrator’s Name on Form 5500-SF, Part II, Line 3a
is blank.
Base: StringType
ParentInfo: Administrator (complex Type) minOccurs=0
Acknowledgment Error Message: The value for the XML element Administrator/Name in line 3a-NAME
of SF is invalid for the datatype SponsorNameType. Valid values for this datatype include

August 1, 2006 773


SF SF-ADMIN-CARE-OF-NAME 1120

Plan Administrator's Care/Of Name 3a-CARE/OF NAME
Input Specification

Administrator/CareOfName 1120
Base: StringType
Acknowledgment Error Message: The value for the XML element Administrator/CareOfName in line 3a-
CARE/OF NAME of SF is invalid for the datatype SponsorNameType. Valid values for this

August 1, 2006 774


SF SF-ADMIN-US-ADDRESS1 1121.01

Foreign Street)
Input Specification

Edit tests:
X-114SF Reject when plan administrator mailing address information on Form 5500-SF
line 3a is not provided.
other symbols.]
Base: xsd:string

August 1, 2006 775


SF SF-ADMIN-US-ADDRESS2 1121.02

Foreign Street)
Input Specification

other symbols.]
Base: xsd:string

August 1, 2006 776


SF SF-ADMIN-US-CITY 1121.03

Administrator City (or Foreign City) 3a-CITY
Input Specification

Edit tests:
Base: xsd:string
SF is invalid for the datatype CityType. Valid values for this datatype include strings of

August 1, 2006 777


SF SF-ADMIN-US-STATE 1121.04

Administrator State 3a-STATE
Input Specification

Edit tests:

Base: xsd:string
SF is invalid for the datatype StateType. Valid values for this datatype include valid 2-

August 1, 2006 778


SF SF-ADMIN-US-ZIP 1126

Administrator Zip Code 3a-ZIP
Input Specification

USAddress/ZipCode 1126 present
Edit tests:
Base: xsd:string
SF is invalid for the datatype ZIPCodeType. Valid values for this datatype include numeric

August 1, 2006 779


SF SF-ADMIN-FOREIGN-ADDRESS1 1122.01

Foreign Street)
Input Specification

Edit tests:
other symbols.]
Base: xsd:string

August 1, 2006 780


SF SF-ADMIN-FOREIGN-ADDRESS2 1122.02

Foreign Street)
Input Specification

other symbols.]
Base: xsd:string

August 1, 2006 781


SF SF-ADMIN-FOREIGN-CITY 1122.03

Administrator's City (or Foreign City) 3a-City
Input Specification

Edit tests:
Base: xsd:string
Acknowledgment Error Message: The value for the XML element ForeignAddress/City in line 3a-City
of SF is invalid for the datatype CityType. Valid values for this datatype include strings

August 1, 2006 782


SF SF-ADMIN-FOREIGN-PROV-STATE 1122.04
Administrator's State 3a - State
Input Specification

Base: xsd:string
line 3a - State of SF is invalid for the datatype CityType. Valid values for this datatype

August 1, 2006 783


SF SF-ADMIN-FOREIGN-CNTRY 1122.05

Administrator's Foreign Mailing Country 3a-COUNTRY (FOREIGN)
Input Specification

Edit tests:

Base: xsd:string
COUNTRY (FOREIGN) of SF is invalid for the datatype CountryType. Valid values for this

August 1, 2006 784


SF SF-ADMIN-FOREIGN-POSTAL-CD 1122.06

Administrator's Foreign Routing Code 3a-ROUTING CODE (FOREIGN)
(Zip Code)
Input Specification

Base: String22Type
3a-ROUTING CODE (FOREIGN) of SF is invalid for the datatype PostalCodeType. Valid values for

August 1, 2006 785


SF SF-ADMIN-EIN 1127

Administrator EIN 3b
Input Specification
XML Element Name ElementID Required in schema if Administrator

Administrator/EIN 1127 present
Edit tests:
P-226SF Reject when the Plan Administrator’s EIN on Form 5500-SF, Part II, Line 3b is
blank.
Office code]
Base: xsd:string
99)[0-9]{7}
Acknowledgment Error Message: The value for the XML element Administrator/EIN in line 3b of SF
is invalid for the datatype EINType. Valid values for this datatype include 9-digit numbers
17, 18, 19, 28, 29, 49, 78, 79, or 89.

August 1, 2006 786


SF SF-ADMIN-PHONE-NUM 1128

Administrator Telephone Number 3c
Input Specification

Administrator/PhoneNum 1128

Base: xsd:string
Acknowledgment Error Message: The value for the XML element Administrator/PhoneNum in line 3c
of SF is invalid for the datatype PhoneNumberType. Valid values for this datatype include

August 1, 2006 787


SF SF-LAST-RPT-SPONS-NAME 1129

Sponsor Name From Last Return/Report 4a-NAME
Input Specification

LastRptSponsName 1129
Base: StringType
Acknowledgment Error Message: The value for the XML element LastRptSponsName in line 4a-NAME of
SF is invalid for the datatype SponsorNameType. Valid values for this datatype include

August 1, 2006 788


SF SF-LAST-RPT-SPONS-EIN 1130

Sponsor EIN From Last Return/Report 4b-EIN
Input Specification

Name 1130
LastRptSponsEIN
Office code]
Base: xsd:string
99)[0-9]{7}
Acknowledgment Error Message: The value for the XML element LastRptSponsEIN in line 4b-EIN of
SF is invalid for the datatype EINType. Valid values for this datatype include 9-digit
08, 09, 17, 18, 19, 28, 29, 49, 78, 79, or 89.

August 1, 2006 789


SF SF-LAST-RPT-PLAN-NUM 1131

Sponsor Plan Number From Last Return/ 4c-PN
Report
Input Specification

Name 1131
LastRptPlanNum

Base: xsd:string
Acknowledgment Error Message: The value for the XML element LastRptPlanNum in line 4c-PN of SF
is invalid for the datatype PNType. Valid values for this datatype include 3-digit numbers
from 001 to 999. Leading zeroes are required.

August 1, 2006 790


SF SF-TOT-PARTCP-BOY-CNT 1132

Total number of particpants at 5a
beginning of year
Input Specification

Name 1132
TotPartcpBoyCnt
Edit tests:
P-230SF Reject and Stop when Form 5500-SF is used and Form 5500-SF Line 5a exceeds
120 participants.
P-356SF Reject when Form 5500-SF Line 5a is blank.
X-090SF Reject when Form 5500-SF Line 5a is blank.

Base: IntegerNNType
Acknowledgment Error Message: The value for the XML element TotPartcpBoyCnt in line 5a of SF is
invalid for the datatype Count8Type. Valid values for this datatype include unsigned

August 1, 2006 791


SF SF-TOT-ACT-RTD-SEP-BENEF- 1133
CNT
Total number of particpants at end of 5b
year
Input Specification

TotActRtdSepBenefCnt 1133

Base: IntegerNNType
Acknowledgment Error Message: The value for the XML element TotActRtdSepBenefCnt in line 5b of
SF is invalid for the datatype Count8Type. Valid values for this datatype include unsigned

August 1, 2006 792


SF SF-PARTCP-ACCOUNT-BAL-CNT 1134

Number of Participants With Account 5c
Balances
Input Specification

PartcpAccountBalCnt 1134

Base: IntegerNNType
Acknowledgment Error Message: The value for the XML element PartcpAccountBalCnt in line 5c of
SF is invalid for the datatype Count8Type. Valid values for this datatype include unsigned

August 1, 2006 793


SF SF-ELIGIBLE-ASSETS-IND 1135

6a
Input Specification

EligibleAssetsInd 1135
Edit tests:
X-091SF Reject when Form 5500-SF Line 6a is blank.
X-092SF Reject and Stop when Form 5500-SF Line 6a contains “no•. Filer must complete
Form 5500.

Base: StringType
Acknowledgment Error Message: The value for the XML element EligibleAssetsInd in line 6a of SF
is invalid for the datatype YesNoType. Valid values for this datatype include either 1 (yes)
or 2 (no).

August 1, 2006 794


SF SF-IQPA-WAIVER-IND 1136

Claiming Waiver Of Annual Report Of 6b
IQPA Under 29 CFR 2520.104-46
Input Specification

Name 1136
IQPAWaiverInd
Edit tests:
P-357SF Reject when Form 5500-SF Line 6b is blank.
X-094SF Reject and Stop when Form 5500-SF Line 6b contains “no•. Filer must complete
Form 5500.

Base: StringType
Acknowledgment Error Message: The value for the XML element IQPAWaiverInd in line 6b of SF is
invalid for the datatype YesNoType. Valid values for this datatype include either 1 (yes) or
2 (no).

August 1, 2006 795


SF SF-TOT-ASSETS-BOY-AMT 1137

Total Assets BOY 7a(a)
Input Specification

Name 1137
TotAssetsBoyAmt
Edit tests:
P-328SF Reject when the Net Assets beginning of year amount on Form 5500-SF Line 7c
does not equal Line 7a minus Line 7b.

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element TotAssetsBoyAmt in line 7a(a) of SF
is invalid for the datatype USAmountType. Valid values for this datatype include signed

August 1, 2006 796


SF SF-TOT-LIABILITIES-BOY-AMT 1138

Total Liabilities BOY 7b(a)
Input Specification

Edit tests:

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element TotLiabilitiesBoyAmt in line 7b(a)
of SF is invalid for the datatype USAmountType. Valid values for this datatype include

August 1, 2006 797


SF SF-NET-ASSETS-BOY-AMT 1139

Net Assets BOY 7c(a)
Input Specification

Name 1139
NetAssetsBoyAmt
Edit tests:

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element NetAssetsBoyAmt in line 7c(a) of SF

August 1, 2006 798


SF SF-TOT-ASSETS-EOY-AMT 1140

Total Assets EOY 7a(b)
Input Specification

Name 1140
TotAssetsEoyAmt
Edit tests:
P-330SF Reject when the Net Assets end of year amount on Form 5500-SF Line 7c does
not equal Line 7a minus Line 7b.

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element TotAssetsEoyAmt in line 7a(b) of SF

August 1, 2006 799


SF SF-TOT-LIABILITIES-EOY-AMT 1141

Total Liabilities EOY 7b(b)
Input Specification

Edit tests:

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element TotLiabilitiesEoyAmt in line 7b(b)

August 1, 2006 800


SF SF-NET-ASSETS-EOY-AMT 1142

Net Assets EOY 7c(b)
Input Specification

Name 1142
NetAssetsEoyAmt
Edit tests:

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element NetAssetsEoyAmt in line 7c(b) of SF

August 1, 2006 801


SF SF-EMPLR-CONTRIB-INCOME-AMT 1143
Employers Contributions 8a(1)
Input Specification

Edit tests:
P-331SF Reject when the Total Income amount on Form 5500-SF Line 8c does not equal
the sum of Lines 8a(1), 8a(2), 8a(3) and 8b.

Base: xsd:integer

August 1, 2006 802


SF SF-PARTICIPANT-CONTRIB- 1144
INCOME-AMT
Participants Contributions 8a(2)
Input Specification

ParticipantContribIncomeAmt 1144
Edit tests:

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element ParticipantContribIncomeAmt in line
8a(2) of SF is invalid for the datatype USAmountType. Valid values for this datatype include

August 1, 2006 803


SF SF-OTH-CONTRIB-RCVD-AMT 1145

Other Contributions 8a(3)
Input Specification

Edit tests:

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element OthContribRcvdAmt in line 8a(3) of
SF is invalid for the datatype USAmountType. Valid values for this datatype include signed

August 1, 2006 804


SF SF-OTHER-INCOME-AMT 1146

Other Income 8b
Input Specification

Name 1146
OtherIncomeAmt
Edit tests:

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element OtherIncomeAmt in line 8b of SF is
invalid for the datatype USAmountType. Valid values for this datatype include signed

August 1, 2006 805


SF SF-TOT-INCOME-AMT 1147

Total Income 8c
Input Specification

Name 1147
TotIncomeAmt
Edit tests:
P-333SF Reject when the Net Income amount on Form 5500-SF Line 8i does not equal 8c
minus 8h.

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element TotIncomeAmt in line 8c of SF is

August 1, 2006 806


SF SF-TOT-DISTRIB-BNFT-AMT 1148

Benefits Paid 8d
Input Specification

Edit tests:
P-332SF Reject when the Total Expenses amount on Form 5500-SF Line 8h does not equal
the sum of Lines 8d through 8g.

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element TotDistribBnftAmt in line 8d of SF

August 1, 2006 807


SF SF-CORRECTIVE-DEEMED- 1149
DISTRIB-AMT
Corrective and Deemed Distributions 8e
Input Specification

CorrectiveDeemedDistribAmt 1149
Edit tests:

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element CorrectiveDeemedDistribAmt in line
8e of SF is invalid for the datatype USAmountType. Valid values for this datatype include

August 1, 2006 808


SF SF-ADMIN-SRVC-PROVIDERS-AMT 1150
Administrative Service Providers 8f
Input Specification

AdminSrvcProvidersAmt 1150
Edit tests:

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element AdminSrvcProvidersAmt in line 8f of

August 1, 2006 809


SF SF-OTH-EXPENSES-AMT 1151

Other Expenses 8g
Input Specification

Name 1151
OthExpensesAmt
Edit tests:

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element OthExpensesAmt in line 8g of SF is

August 1, 2006 810


SF SF-TOT-EXPENSES-AMT 1152

Total Expenses 8h
Input Specification

Name 1152
TotExpensesAmt
Edit tests:
minus 8h.

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element TotExpensesAmt in line 8h of SF is

August 1, 2006 811


SF SF-NET-INCOME-AMT 1153

Net Income (Loss) 8i
Input Specification

Name 1153
NetIncomeAmt
Edit tests:
minus 8h.

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element NetIncomeAmt in line 8i of SF is

August 1, 2006 812


SF SF-TOT-PLAN-TRANSFERS-AMT 1154

Net Transfers 8j
Input Specification

TotPlanTransfersAmt 1154

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element TotPlanTransfersAmt in line 8j of

August 1, 2006 813


SF SF-TYPE-PENSION-BNFT-CODE 1155

Pension Benefit Codes 9a
Input Specification

TypePensionBnftCode 1155
Valid values: 1A; 1B; 1C; 1D; 1E; 1F; 1G; 1H; 1I; 2A; 2B; 2C; 2D; 2E; 2F; 2G; 2H; 2I; 2J; 2K;
2L; 2M; 2N; 2O; 2P; 2Q; 2R; 3A; 3B; 3C; 3D; 3E; 3F; 3G; 3H; 3I, 3J
Edit tests:
J-503SF Reject when any pension benefit codes on Form 5500-SF Line 9a are entered and
J-509SF Reject and Stop when no codes are indicated on either Form 5500-SF Line 9a or
P-217SF Reject when no pension benefit codes are indicated in Form 5500-SF line 9a
and the Plan Number is less than 501.
X-115SF Reject if Box A(3) on Form 5500-SF is checked and pension codes on Line 9a
contain 2I, 2O, 2P, or 3I.
Schema Info: Type TypePensionBnftCodeType minOccurs= 1; maxOccurs= 20
Type Info: TypePensionBnftCodeType - simpleType [Allowed 2-char pension codes]

Base: StringType
Restrictions: Patterns: 1[A-I]|2[A-T]|3[B-F]|3[H-J]
Acknowledgment Error Message: The value for the XML element TypePensionBnftCode in line 9a of
SF is invalid for the datatype TypePensionBnftCodeType. Valid values for this datatype
include 1A, 1B, 1C, 1D, 1E, 1F, 1G, 1H, 1I, 2A, 2B, 2C, 2D, 2E, 2F, 2G, 2H, 2I, 2J, 2K, 2L,
2M, 2N, 2O, 2P, 2Q, 2R, 2S, 2T, 3B, 3C, 3D, 3E, 3F, 3H, 3I, and 3J.

August 1, 2006 814


SF SF-TYPE-WELFARE-BNFT-CODE 1156

Welfare Benefit Codes 9b
Input Specification

TypeWelfareBnftCode 1156
Valid values: 4A; 4B; 4C; 4D; 4E; 4F; 4G; 4H; 4I; 4J; 4K; 4L; 4P; 4Q; 4R; 4S; 4T; 4U.
Edit tests:
J-509SF Reject and Stop when no codes are indicated on either Form 5500-SF Line 9a or
P-359SF Reject when the welfare benefit codes on Form 5500-SF line 9b are blank and
Schema Info: Type TypeWelfareBnftCodeType minOccurs= 1; maxOccurs= 20
Type Info: TypeWelfareBnftCodeType - simpleType [Allowed 2-char welfare codes]

Base: StringType
Restrictions: Patterns: 4[A-L]|4[P-U]
Acknowledgment Error Message: The value for the XML element TypeWelfareBnftCode in line 9b of
SF is invalid for the datatype TypeWelfareBnftCodeType. Valid values for this datatype
include 4A, 4B, 4C, 4D, 4E, 4F, 4G, 4H, 4I, 4J, 4K, 4L, 4P, 4Q, 4R, 4S, 4T, and 4U.

August 1, 2006 815


SF SF-FAIL-TRANSMIT-CONTRIB- 1157
IND
Input Specification

Valid values: 1=Yes; 2=No.
Edit tests:
P-334SF Reject when Form 5500-SF Line 10a is blank.
P-335SF Reject when Form 5500-SF Line 10a is checked “yes" and an amount greater than

Base: StringType
of SF is invalid for the datatype YesNoType. Valid values for this datatype include either 1
(yes) or 2 (no).

August 1, 2006 816


SF SF-FAIL-TRANSMIT-CONTRIB- 1158
AMT
- Amount
Input Specification

Edit tests:
P-335SF Reject when Form 5500-SF Line 10a is checked “yes" and an amount greater than

Base: xsd:integer
AMOUNT of SF is invalid for the datatype USAmountType. Valid values for this datatype

August 1, 2006 817


SF SF-PARTY-IN-INT-NOT-RPTD- 1159
IND
Engage In Non-exempt Transactions With 10b
PII
Input Specification

Edit tests:
P-340SF Reject when Line 10b of Form 5500-SF is blank.
P-341SF Reject when Form 5500-SF Line 10b is checked “yes" and an amount greater than

Base: StringType
Acknowledgment Error Message: The value for the XML element PartyInIntNotRptdInd in line 10b of
SF is invalid for the datatype YesNoType. Valid values for this datatype include either 1
(yes) or 2 (no).

August 1, 2006 818


SF SF-PARTY-IN-INT-NOT-RPTD- 1160
AMT
Engage In Non-exempt Transactions With 10b-AMOUNT
PII - Amount
Input Specification

Edit tests:
P-341SF Reject when Form 5500-SF Line 10b is checked “yes" and an amount greater than

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element PartyInIntNotRptdAmt in line 10b-

August 1, 2006 819


SF SF-PLAN-INS-FDLTY-BOND-IND 1161

Plan Covered By A Fidelity Bond 10c
Input Specification

Edit tests:
P-342SF Reject when Form 5500-SF Line 10c is blank.
P-343SF Reject when Form 5500-SF Line 10c is checked “yes" and an amount greater than

Base: StringType
Acknowledgment Error Message: The value for the XML element PlanInsFdltyBondInd in line 10c of
(yes) or 2 (no).

August 1, 2006 820


SF SF-PLAN-INS-FDLTY-BOND-AMT 1162

Plan Covered By A Fidelity Bond - 10c-AMOUNT
Amount
Input Specification

Edit tests:
P-343SF Reject when Form 5500-SF Line 10c is checked “yes" and an amount greater than

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element PlanInsFdltyBondAmt in line 10c-

August 1, 2006 821


SF SF-LOSS-DISCV-DUR-YEAR-IND 1163

Loss Caused by Fraud or Dishonesty 10d
Input Specification

Edit tests:
P-344SF Reject when Form 5500-SF Line 10d is blank.
P-345SF Reject when Form 5500-SF Line 10d is checked “yes" and an amount greater than

Base: StringType
Acknowledgment Error Message: The value for the XML element LossDiscvDurYearInd in line 10d of
(yes) or 2 (no).

August 1, 2006 822


SF SF-LOSS-DISCV-DUR-YEAR-AMT 1164

Loss Caused by Fraud or Dishonesty - 10d-AMOUNT
Amount
Input Specification

Edit tests:
P-345SF Reject when Form 5500-SF Line 10d is checked “yes" and an amount greater than

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element LossDiscvDurYearAmt in line 10d-

August 1, 2006 823


SF SF-BROKER-FEES-PAID-IND 1165

Fees Paid to Broker by Benefit Provider 10e
Input Specification

BrokerFeesPaidInd 1165
Edit tests:
X-083SF Reject when Form 5500-SF Line 10e is blank.
X-084SF Reject when Form 5500-SF Line 10e is checked “yes• and a non-zero value is
not entered on Line 10e amount.

Base: StringType
Acknowledgment Error Message: The value for the XML element BrokerFeesPaidInd in line 10e of SF
or 2 (no).

August 1, 2006 824


SF SF-BROKER-FEES-PAID-AMT 1166

Fees Paid to Broker by Benefit 10e-AMOUNT
Provider - Amount
Input Specification

BrokerFeesPaidAmt 1166
Edit tests:
X-084SF Reject when Form 5500-SF Line 10e is checked “yes• and a non-zero value is
not entered on Line 10e amount.

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element BrokerFeesPaidAmt in line 10e-

August 1, 2006 825


SF SF-FAIL-PROVIDE-BENEFIT- 1167
DUE-IND
Fail to provide benefit due 10f
Input Specification

FailProvideBenefitDueInd 1167
Edit tests:
X-085SF Reject when Form 5500-SF Line 10f is blank.
X-086SF Reject when Form 5500-SF Line 10f is checked “yes• and a non-zero value is
not entered on Line 10f amount.

Base: StringType
Acknowledgment Error Message: The value for the XML element FailProvideBenefitDueInd in line
10f of SF is invalid for the datatype YesNoType. Valid values for this datatype include

August 1, 2006 826


SF SF-FAIL-PROVIDE-BENEFIT- 1168
DUE-AMT
Fail to provide benefit due 10f - Amount
Input Specification

FailProvideBenefitDueAmt 1168
Edit tests:
X-086SF Reject when Form 5500-SF Line 10f is checked “yes• and a non-zero value is
not entered on Line 10f amount.

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element FailProvideBenefitDueAmt in line
10f - Amount of SF is invalid for the datatype USAmountType. Valid values for this datatype

August 1, 2006 827


SF SF-PLAN-BLACKOUT-PERIOD-IND 1169
Plan blackout period 10h
Input Specification

PlanBlackoutPeriodInd 1169
Edit tests:
X-087SF Reject when Form 5500-SF Line 10h is blank.
X-110SF Reject when Form 5500-SF Line 10h is Yes and Line 10i is blank.

Base: StringType
Acknowledgment Error Message: The value for the XML element PlanBlackoutPeriodInd in line 10h
(yes) or 2 (no).

August 1, 2006 828


SF SF-COMPLY-BLACKOUT-NOTICE- 1170
IND
Comply blackout notice 10i
Input Specification

ComplyBlackoutNoticeInd 1170
Edit tests:
X-110SF Reject when Form 5500-SF Line 10h is Yes and Line 10i is blank.

Base: StringType
Acknowledgment Error Message: The value for the XML element ComplyBlackoutNoticeInd in line 10i
(yes) or 2 (no).

August 1, 2006 829


SF SF-PARTCP-LOANS-IND 1171

Participant Loans 10g
Input Specification

Name 1171
PartcpLoansInd
Edit tests:
X-088SF Reject when Form 5500-SF Line 10g is blank.
X-089SF Reject when Form 5500-SF Line 10g is checked “yes• and a non-zero value is
not entered on Line 10i amount.

Base: StringType
Acknowledgment Error Message: The value for the XML element PartcpLoansInd in line 10g of SF is
invalid for the datatype YesNoType. Valid values for this datatype include either 1 (yes) or
2 (no).

August 1, 2006 830


SF SF-PARTCP-LOANS-EOY-AMT 1172

Participant Loans - Amount 10i - Amount
Input Specification

PartcpLoansEoyAmt 1172
Edit tests:
X-089SF Reject when Form 5500-SF Line 10g is checked “yes• and a non-zero value is
not entered on Line 10i amount.

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element PartcpLoansEoyAmt in line 10i -
Amount of SF is invalid for the datatype USAmountType. Valid values for this datatype

August 1, 2006 831


SF SF-DB-PLAN-FUNDING-REQD-IND 1173
DB Plan Minimum Funding Required 11
Input Specification

DbPlanFundingReqdInd 1173
Edit tests:
X-101SF Reject when Schedule B is not attached and Form 5500-SF Line 11 = ‘yes’.

Base: StringType
Acknowledgment Error Message: The value for the XML element DbPlanFundingReqdInd in line 11 of
(yes) or 2 (no).

August 1, 2006 832


SF SF-DC-PLAN-FUNDING-REQD-IND 1174
DC Plan Minimum Funding Required 12
Input Specification

DcPlanFundingReqdInd 1174
Edit tests:
X-102SF Reject when Line 12 of Form 5500-SF is checked “yes•, but a non-zero value is
not entered on Line 12a of Form 5500-SF.
not entered on Line 12b of Form 5500-SF.
X-104SF Reject when Line 12 of Form 5500-SF is checked “yes•, but a date is not
entered on Line 12b of Form 5500-SF.
not entered on Line 12c of Form 5500-SF.
X-106SF Reject when Form 5500-SF Line 12d is blank and Line 12 of Form 5500-SF
contains “yes•.

Base: StringType
Acknowledgment Error Message: The value for the XML element DcPlanFundingReqdInd in line 12 of
(yes) or 2 (no).

August 1, 2006 833


SF SF-SEC-412-REQ-CONTRIB-AMT 1175

Employer Contribution Required 12a
Input Specification

Sec412ReqContribAmt 1175
Edit tests:
not entered on Line 12a of Form 5500-SF.

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element Sec412ReqContribAmt in line 12a of

August 1, 2006 834


SF SF-EMPLR-CONTRIB-PAID-AMT 1176

Employer Contribution Paid 12b
Input Specification

EmplrContribPaidAmt 1176
Edit tests:
not entered on Line 12b of Form 5500-SF.

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element EmplrContribPaidAmt in line 12b of

August 1, 2006 835


SF SF-EMPLR-CONTRIB-PAID-DATE 1177

Last Payment Date 12b - Date
Input Specification

EmplrContribPaidDate 1177
Edit tests:
X-104SF Reject when Line 12 of Form 5500-SF is checked “yes•, but a date is not
entered on Line 12b of Form 5500-SF.
Base: xsd:date
Restrictions: None
Acknowledgment Error Message: The value for the XML element EmplrContribPaidDate in line 12b -
Date of SF is invalid for the datatype DateType. Valid values for this datatype include

August 1, 2006 836


SF SF-FUNDING-DEFICIENCY-AMT 1178

Funding Deficiency 12c
Input Specification

FundingDeficiencyAmt 1178
Edit tests:
not entered on Line 12c of Form 5500-SF.

Base: xsd:integer
Acknowledgment Error Message: The value for the XML element FundingDeficiencyAmt in line 12c of

August 1, 2006 837


SF SF-FUNDING-WAIVER-IND 1179

12d
Input Specification

FundingWaiverInd 1173
Edit tests:
X-106SF Reject when Form 5500-SF Line 12d is blank and Line 12 of Form 5500-SF
contains “yes•.

Base: StringType
Acknowledgment Error Message: The value for the XML element FundingWaiverInd in line 12d of SF
or 2 (no).

August 1, 2006 838


SF SF-RES-TERM-PLAN-ADPT-IND 1180

Input Specification

Edit tests:
X-107SF Reject when Form 5500-SF Line 13a is checked “yes• and a non-zero value is
not entered on Line 13a amount.

Base: StringType
(yes) or 2 (no).

August 1, 2006 839


SF SF-RES-TERM-PLAN-ADPT-AMT 1181

Amount
Input Specification

Edit tests:
X-107SF Reject when Form 5500-SF Line 13a is checked “yes• and a non-zero value is
not entered on Line 13a amount.

Base: xsd:integer

August 1, 2006 840


SF SF-ALL-PLAN-AST-DISTRIB-IND 1181.50
All Plan Assets Distributed to 13b
Participants
Input Specification

AllPlanAstDistribInd 1181.50

Base: StringType
Acknowledgment Error Message: The value for the XML element AllPlanAstDistribInd in line 13b of
(yes) or 2 (no).

August 1, 2006 841


SF SF-PLAN-TRANSFER-NAME 1182

Transfer Name 13c
Input Specification

Edit tests:
P-353SF Reject when the Plan Name, EIN and PN are not all provided for each Plan
transfer listed on Form 5500-SF Line 13c.
Base: xsd:string
Acknowledgment Error Message: The value for the XML element PlanTransfer/TransferName in line
13c of SF is invalid for the datatype PlanNameType. Valid values for this datatype include
strings up to a maximum of 140 characters. Allowable characters include unaccented letters,
numbers, hash, hyphen, slash, comma, period, parentheses, ampersand, apostrophe and single
space. Leading space, trailing space, adjacent spaces, and other symbols are invalid.

August 1, 2006 842


SF SF-PLAN-TRANSFER-EIN 1183

Transfer EIN 13c
Input Specification

Edit tests:
Office code]
Base: xsd:string
99)[0-9]{7}
Acknowledgment Error Message: The value for the XML element PlanTransfer/TransferEIN in line
13c of SF is invalid for the datatype EINType. Valid values for this datatype include 9-
00, 07, 08, 09, 17, 18, 19, 28, 29, 49, 78, 79, or 89.

August 1, 2006 843


SF SF-PLAN-TRANSFER-PN 1184

Transfer PN 13c
Input Specification

Edit tests:

Base: xsd:string
line 13c of SF is invalid for the datatype PNType. Valid values for this datatype include 3-
digit numbers from 001 to 999. Leading zeroes are required.

August 1, 2006 844


SF SF-ADMIN-SIGNED-DATE 1185

Plan Administrator Signature Date Signature
Input Specification

AdminSignature/SignedDate 1185
Edit tests:
Base: xsd:date
Restrictions: None
Signature of SF is invalid for the datatype DateType. Valid values for this datatype include

August 1, 2006 845


SF SF-ADMIN-SIGNED-NAME 1186

ADMINISTRATOR TYPED NAME Signature
Input Specification

AdminSignature/SignedName 1186
Edit tests:
Base: xsd:string
Signature of SF is invalid for the datatype PersonNameType. Valid values for this datatype

August 1, 2006 846


SF SF-SPONS-SIGNED-DATE 1187

Plan Sponsor Signature Date Signature
Input Specification

SponsSignature/SignedDate 1187
Edit tests:
Base: xsd:date
Restrictions: None
Acknowledgment Error Message: The value for the XML element SponsSignature/SignedDate in line
Signature of SF is invalid for the datatype DateType. Valid values for this datatype include

August 1, 2006 847


SF SF-SPONS-SIGNED-NAME 1188

SPONSOR TYPED NAME Signature
Input Specification

SponsSignature/SignedName 1188
Valid values: Allowed characters are A-Z, hyphen, apostrophe and single space. No double spaces
or leading spaces
Edit tests:
Base: xsd:string
Acknowledgment Error Message: The value for the XML element SponsSignature/SignedName in line
Signature of SF is invalid for the datatype PersonNameType. Valid values for this datatype

August 1, 2006 848


ProcessedFiling Element IRD Variable Var Number
SubmissionMsgInfo SUBMISSION-REQUEST-ID 2000
XML Specification

Name 2000
RequestId
Schema Info: Type RequestIdType minOccurs= 0; maxOccurs= 1
Type Info: RequestIdType - simpleType [Globally unique 20-character message identifier

automatically generated by approved EFAST2 software upon submission of a web service
request. Format: SubmitterID + YYMMDDhhmmss (submission dateTime).]
Base: StringType

Use XML info above for schema datatype.
August 1, 2006 849


SubmissionMsgInfo TRANSMISSION-FROM-URI 2000.50
XML Specification

Name 2000.50
From
Valid values: Endpoint address of web service request
Schema Info: Type URIType minOccurs= 0; maxOccurs= 1
Type Info: URIType - simpleType [Base type for a URI]

Base: xsd:anyURI
Restrictions: None

August 1, 2006 850


SubmissionMsgInfo TRANSMISSION-MESSAGE- 2000.60
TIMESTAMP
XML Specification

SubmissionMsgInfo/ 2000.60
MessageTimestamp
Edit tests:
prohibited ]
Base: xsd:dateTime
ParentInfo: SubmissionMsgInfo (complex Type)

August 1, 2006 851


SubmissionMsgInfo TRANSMITTER-ID 2000.70
XML Specification

Name 2000.70
TransmitterId
Schema Info: Type TransmitterIdType minOccurs= 0; maxOccurs= 1
Type Info: TransmitterIdType - simpleType [Union of ID in registration database, UserId for

individuals, ETIN for batch transmitters]
Base: Union: UserIdType ETINType
Restrictions: None

August 1, 2006 852


SubmissionMsgInfo TRANSMISSION-SOFTWARE-ID 2001
XML Specification

TransmissionSoftwareId 2001
Schema Info: Type SoftwareIdType minOccurs= 0; maxOccurs= 1
Type Info: SoftwareIdType - simpleType [9-char ID for software certified to sign filings or
transmit to IFAS; format (T or F) + 2-digit vendor code + 2-digit product code + 4-digit
year. T indicates certification to transmit; F indicates certification to sign filings only,
not transmit.]
Base: xsd:string
Restrictions: Patterns: (T|F)[0-9]{8}

August 1, 2006 853


ReceiptMsgInfo TRANSMISSION-RESPONSE-ID 2004
XML Specification

Name 2004
ResponseId
Schema Info: Type ResponseIdType minOccurs= 0; maxOccurs= 1
Type Info: ResponseIdType - simpleType [Globally unique identifier of web service response
message. Format: system prefix (TBD) +YYMMDD + 6-digit sequence#]
Base: StringType

August 1, 2006 854


ReceiptMsgInfo TRANSMISSION-RESPONSE- 2005
TIMESTAMP
XML Specification

ReceiptMsgInfo/Timestamp 2005
prohibited ]
Base: xsd:dateTime
ParentInfo: ReceiptMsgInfo (complex Type)

August 1, 2006 855


ValidFilingInfo SPONS-SIGNATURE-IND 1582
XML Specification

SponsSignatureValidInd 1582
Edit tests:
I-104SF Reject and Stop when the Plan Sponsor Signature is missing or invalid.

Base: StringType

August 1, 2006 856


ValidFilingInfo DFE-SIGNATURE-IND 1582.50
XML Specification

DfeSignatureValidInd 1582.50
Edit tests:

Base: StringType

August 1, 2006 857


ValidFilingInfo ADMIN-SIGNATURE-IND 1583
XML Specification

AdminSignatureValidInd 1583
Edit tests:
I-104SF Reject and Stop when the Plan Sponsor Signature is missing or invalid.
invalid.
P-227SF Reject and Stop when Administrator's signature on the filing is missing or
invalid.

Base: StringType

August 1, 2006 858


ValidFilingInfo AGENT-SIGNATURE-IND 1584
XML Specification

AuthInds/ 1584
AgentSignatureValidInd

Base: StringType
ParentInfo: AuthInds (complex Type)

August 1, 2006 859


ValidFilingInfo ORIGINAL-DUE-DATE 1586
XML Specification

Name 1586
DueDate
Edit tests:
Base: xsd:date
Restrictions: None

Comment:
Due date table to be provided in GFI as described in Section C.23 of Statement of Work.
August 1, 2006 860


ValidFilingInfo SUBMITTED-DATE 1587
XML Specification

Name 1587
SubmittedDate
Edit tests:
X-047 Reject and Stop when the Prior Year Indicator value in the Filing Header is
not valid for the current EFAST2 Processing Year. For all filings submitted
before January 1, 2011, a Prior Year Indicator value of '1' is invalid.
Base: xsd:date
Restrictions: None

Mapping from XML Input: Mapped to DateType from message header timestamp (dateTime)
August 1, 2006 861


ValidFilingInfo BYPASS-C 1591
IRS secured/substitute return Generated Bypass codes
XML Specification

Name 1591
BypassC

Base: StringType

Mapping from XML Input: number( ../n1:AuthInds/n1:AgentSignatureValidInd ='1' )
Comment:
When AGENT-SIGNATURE-IND = '1', set by system when AgentSecurityCode and PIN authenticated
successfully.
August 1, 2006 862


ValidFilingInfo BYPASS-E 1593
103-12IE DFE Generated Bypass codes
XML Specification

Name 1593
BypassE

Base: StringType

Mapping from XML Input: number( exists( n1:Form5500[n1:TypeDFEPlanEntityCd ='E']))
Comment:
When TYPE-DFE-PLAN-ENTITY = "E".
August 1, 2006 863


ValidFilingInfo BYPASS-G 1595
Group Insurance Arrangement DFE Generated Bypass codes
XML Specification

Name 1595
BypassG

Base: StringType

Mapping from XML Input: number( exists(n1:Form5500[ n1:TypeDFEPlanEntityCd ='G' ]))
Comment:
When TYPE-DFE-PLAN-ENTITY = "G".
August 1, 2006 864


ValidFilingInfo BYPASS-H 1596
Frozen plan Generated Bypass codes
XML Specification

Name 1596
BypassH

Base: StringType

Mapping from XML Input: number( exists( n1:FilingData/n1:Form5500/n1:PensionCodeTable[n1:

TypePensionBnftCode = '1I' ]) or exists( n1:ShortFormData/n1:SF/n1:PensionCodeTable[n1:
TypePensionBnftCode = '1I' ]) ) Note: XPath relative to ValidFiling node.
Comment:
When TYPE-PENSION-BNFT-CODE contains "1I" or SF-TYPE-PENSION-BNFT-CODE contains "1I".
August 1, 2006 865


ValidFilingInfo BYPASS-I 1597
Fully insured welfare plan Generated Bypass codes
XML Specification

Name 1597
BypassI

Base: StringType

Mapping from XML Input: number( not( n1:Form5500/n1:PensionCodeTable/n1:TypePensionBnftCode )

and n1:Form5500/n1:WelfareCodeTable/n1:TypeWelfareBnftCode and ( n1:Form5500/n1:
FundingArrangement/n1:InsuranceInd = '1' or n1:Form5500/n1:FundingArrangement/n1:
GeneralAssetInd = '1' ) and ( n1:Form5500/n1:BenefitArrangement/n1:InsuranceInd = '1' or n1:
Form5500/n1:BenefitArrangement/n1:GeneralAssetInd = '1' ))
Comment:
When TYPE-WELFARE-BNFT-CODE is present and TYPE-PENSION-BNFTCODE is not present and (FUNDING-
INSURANCE-IND = '1' or FUNDING-GENERAL-ASSET-IND = '1') and (BENEFIT-INSURANCE-IND = '1' or
BENEFIT-GENERAL-ASSET-IND = '1' ).
August 1, 2006 866


ValidFilingInfo BYPASS-J 1598
Small plan Generated Bypass codes
XML Specification

Name 1598
BypassJ

Base: StringType

Mapping from XML Input: number( n1:Form5500/n1:TotPartcpBoyCnt <121 and count(n1:SchI) > 0 and
not( n1:Form5500/n1:TypeDFEPlanEntityCd )
Comment:
When TOT-PARTCP-BOY-CNT is less than 121 and Schedule I is present, except when TYPE-DFE-
PLAN-ENTITY-CD is present.
August 1, 2006 867


ValidFilingInfo BYPASS-M 1600
Master trust DFE Generated Bypass codes
XML Specification

Name 1600
BypassM

Base: StringType

Mapping from XML Input: number( n1:Form5500/n1:TypeDFEPlanEntityCd = 'M')
Comment:
When TYPE-DFE-PLAN-ENTITY-CD = "M".
August 1, 2006 868


ValidFilingInfo BYPASS-N 1601
Target benefit plan, money purchase Generated Bypass codes

plan, or offset plan
XML Specification

Name 1601
BypassN

Base: StringType


TypePensionBnftCode = '2B' ] | n1:FilingData/n1:Form5500/n1:PensionCodeTable[n1:
TypePensionBnftCode = '2C' ] | n1:FilingData/n1:Form5500/n1:PensionCodeTable[n1:
TypePensionBnftCode = '2D'] | n1:ShortFormData/n1:SF/n1:PensionCodeTable[n1:
TypePensionBnftCode = '2B' ] | n1:ShortFormData/n1:SF/n1:PensionCodeTable[n1:
TypePensionBnftCode = '2C' ] | n1:ShortFormData/n1:SF/n1:PensionCodeTable[n1:
TypePensionBnftCode = '2D' ])) Note: XPath relative to ValidFiling node.
Comment:
When TYPE-PENSION-BNFT-CODE or SF-TYPE-PENSION-BNFT-CODE contains "2B" (Target benefit
plan), "2C" (Money purchase), or "2D" (Offset plan).
August 1, 2006 869


ValidFilingInfo BYPASS-O 1602
CCT or PSA DFE Generated Bypass codes
XML Specification

Name 1602
BypassO

Base: StringType

Mapping from XML Input: number( n1:Form5500/n1:TypeDFEPlanEntityCd = 'C' or n1:Form5500/n1:

TypeDFEPlanEntityCd = 'P')
Comment:
When TYPE-DFE-PLAN-ENTITY = "C" (CCT) or "P" (PSA).
August 1, 2006 870


ValidFilingInfo BYPASS-P 1603
403b1, 403b7, or 408 account plan Generated Bypass codes
XML Specification

Name 1603
BypassP

Base: StringType


TypePensionBnftCode = '2L' ] | n1:FilingData/n1:Form5500/n1:PensionCodeTable[n1:
TypePensionBnftCode = '2M' ] | n1:FilingData/n1:Form5500/n1:PensionCodeTable[n1:
TypePensionBnftCode = '2N'] | n1:ShortFormData/n1:SF/n1:PensionCodeTable[n1:
TypePensionBnftCode = '2L'] | n1:ShortFormData/n1:SF/n1:PensionCodeTable[n1:
TypePensionBnftCode = '2M'] | n1:ShortFormData/n1:SF/n1:PensionCodeTable[n1:
TypePensionBnftCode = '2N'] )) Note: XPath relative to ValidFiling node.
Comment:
When TYPE-PENSION-BNFT-CODE or SF-TYPE-PENSION-BNFT-CODE contains "2L" (403(b)(1)), "2M" (403
(b)(7)), or "2N" (408 account).
August 1, 2006 871


ValidFilingInfo BYPASS-S 1604
Short plan year Generated Bypass codes
XML Specification

Name 1604
BypassS

Base: StringType

Mapping from XML Input: number( ( month-from-date( n1:FilingData/n1:Form5500/n1:

PlanYearBeginDate ) <= 2 and year-from-date( n1:FilingData/n1:Form5500/n1:
PlanYearBeginDate ) div 4 = year-from-date( n1:FilingData/n1:Form5500/n1:PlanYearBeginDate )
idiv 4 and days-from-duration( xs:date( n1:FilingData/n1:Form5500/n1:PlanYearEndDate ) - xs:
date(n1:FilingData/n1:Form5500/n1:PlanYearBeginDate )) <365 ) or ( month-from-date( n1:
FilingData/n1:Form5500/n1:PlanYearBeginDate ) <= 2 and year-from-date( n1:FilingData/n1:
Form5500/n1:PlanYearBeginDate ) div 4 != year-from-date( n1:FilingData/n1:Form5500/n1:
PlanYearBeginDate ) idiv 4 and days-from-duration( xs:date( n1:FilingData/n1:Form5500/n1:
PlanYearEndDate ) - xs:date( n1:FilingData/n1:Form5500/n1:PlanYearBeginDate )) <364 ) or
( month-from-date( n1:FilingData/n1:Form5500/n1:PlanYearBeginDate ) > 2 and year-from-date
( n1:FilingData/n1:Form5500/n1:PlanYearEndDate ) div 4 = year-from-date( n1:FilingData/n1:
Form5500/n1:PlanYearEndDate ) idiv 4 and days-from-duration( xs:date( n1:FilingData/n1:
Form5500/n1:PlanYearEndDate ) - xs:date( n1:FilingData/n1:Form5500/n1:PlanYearBeginDate ))
<365 ) or ( month-from-date( n1:FilingData/n1:Form5500/n1:PlanYearBeginDate ) > 2 and year-
from-date( n1:FilingData/n1:Form5500/n1:PlanYearEndDate ) div 4 != year-from-date( n1:
FilingData/n1:Form5500/n1:PlanYearEndDate ) idiv 4 and days-from-duration( xs:date( n1:
FilingData/n1:Form5500/n1:PlanYearEndDate ) - xs:date( n1:FilingData/n1:Form5500/n1:
PlanYearBeginDate )) <364 ) or ( month-from-date( n1:ShortFormData/n1:SF/n1:
PlanYearBeginDate ) <= 2 and year-from-date( n1:ShortFormData/n1:SF/n1:PlanYearBeginDate )
div 4 = year-from-date( n1:ShortFormData/n1:SF/n1:PlanYearBeginDate ) idiv 4 and days-from-
duration( xs:date( n1:ShortFormData/n1:SF/n1:PlanYearEndDate ) - xs:date(n1:ShortFormData/n1:
SF/n1:PlanYearBeginDate )) <365 ) or ( month-from-date( n1:ShortFormData/n1:SF/n1:
PlanYearBeginDate ) <= 2 and year-from-date( n1:ShortFormData/n1:SF/n1:PlanYearBeginDate )
div 4 != year-from-date( n1:ShortFormData/n1:SF/n1:PlanYearBeginDate ) idiv 4 and days-from-
duration( xs:date( n1:ShortFormData/n1:SF/n1:PlanYearEndDate ) - xs:date( n1:ShortFormData/
n1:SF/n1:PlanYearBeginDate )) <364 ) or ( month-from-date( n1:ShortFormData/n1:SF/n1:
PlanYearBeginDate ) > 2 and year-from-date( n1:ShortFormData/n1:SF/n1:PlanYearEndDate ) div
4 = year-from-date( n1:ShortFormData/n1:SF/n1:PlanYearEndDate ) idiv 4 and days-from-duration
( xs:date( n1:ShortFormData/n1:SF/n1:PlanYearEndDate ) - xs:date( n1:ShortFormData/n1:SF/n1:
PlanYearBeginDate )) <365 ) or ( month-from-date( n1:ShortFormData/n1:SF/n1:
PlanYearBeginDate ) > 2 and year-from-date( n1:ShortFormData/n1:SF/n1:PlanYearEndDate ) div
August 1, 2006 872

4 != year-from-date( n1:ShortFormData/n1:SF/n1:PlanYearEndDate ) idiv 4 and days-from-

duration( xs:date( n1:ShortFormData/n1:SF/n1:PlanYearEndDate ) - xs:date( n1:ShortFormData/
n1:SF/n1:PlanYearBeginDate )) <364 ) Note: XPath relative to ValidFiling node. )
Comment:
When FORM-TAX-PRD minus FORM-PLAN-YEAR-BEGIN-DATE (or SF-TAX-PRD minus SF-PLAN-YEAR-BEGIN-
DATE) is less than 364 days (365 for Leap Year).
August 1, 2006 873


ValidFilingInfo BYPASS-T 1605
Terminated plan Generated Bypass codes
XML Specification

Name 1605
BypassT
Edit tests:
P-215 Alert when Form 5500 line B(3) is checked, but termination criteria not met.
Check to ensure that all assets have been distributed and that there are no
participants in the plan at year end. Please check your response to Schedule
H, Part IV, line 4k or Schedule I, Part II, Line 4j.

Base: StringType

Mapping from XML Input: number(( ( n1:FilingData/n1:SchH/n1:AllPlanAstDistribInd ='1' or n1:

FilingData/n1:SchI/n1:AllPlanAstDistribInd = '1' ) and ( n1:FilingData/n1:SchH/n1:
TotAssetsEoyAmt = 0 or n1:FilingData/n1:SchI/n1:TotAssetsEoyAmt = 0 ) and ( ( n1:FilingData/
n1:Form5500/n1:TotActRtdSepBenefCnt =0 and number( n1:FilingData/n1:Form5500/n1:
SponsDfePlanNum) < 501 ) or ( n1:FilingData/n1:Form5500/n1:SubtlActRtdSepCnt = 0 and number
( n1:FilingData/n1:Form5500/n1:SponsDfePlanNum) > 500 ) )) or ( number( n1:FilingData/n1:
Form5500/n1:SponsDfePlanNum) > 500 and not (n1:FilingData/n1:SchH/n1:AllPlanAstDistribInd =
'1' or n1:FilingData/n1:SchI/n1:AllPlanAstDistribInd = '1' ) and ( n1:FilingData/n1:SchH/n1:
TotAssetsEoyAmt = 0 or n1:FilingData/n1:SchI/n1:TotAssetsEoyAmt = 0 ) and n1:FilingData/n1:
Form5500/n1:TotActRtdSepBenefCnt = 0 and not ( n1:FilingData/n1:Form5500/n1:
FundingArrangement/n1:TrustInd = '1' ) ) or ( ( n1:FilingData/n1:Form5500/n1:PensionCodeTable
[n1:TypePensionBnftCode = '3G' ] or n1:FilingData/n1:Form5500/n1:PensionCodeTable[n1:
TypePensionBnftCode = '2L' ] or n1:FilingData/n1:Form5500/n1:PensionCodeTable[n1:
TypePensionBnftCode = '2M' ] or n1:FilingData/n1:Form5500/n1:PensionCodeTable[n1:
TypePensionBnftCode = '2N' ] ) and n1:FilingData/n1:Form5500/n1:FinalFilingInd = '1' ) or
( n1:FilingData/n1:Form5500/n1:WelfareCodeTable[ n1:TypeWelfareBnftCode = '4R' ] and n1:
FilingData/n1:Form5500/n1:SubtlActRtdSepCnt < 100 and number( n1:FilingData/n1:Form5500/n1:
SponsDfePlanNum) > 500 ) or ( ( n1:ShortFormData/n1:SF/n1:AllPlanAstDistribInd = '1' and n1:
ShortFormData/n1:SF/n1:TotAssetsEoyAmt = 0 and n1:ShortFormData/n1:SF/n1:
TotActRtdSepBenefCnt = 0 ) or ( exists( n1:ShortFormData/n1:SF/n1:PensionCodeTable[ n1:
TypePensionBnftCode = '2L'] | n1:ShortFormData/n1:SF/n1:PensionCodeTable[ n1:
TypePensionBnftCode = '2M'] | n1:ShortFormData/n1:SF/n1:PensionCodeTable[ n1:
TypePensionBnftCode = '2N' ] ) and n1:ShortFormData/n1:SF/n1:FinalFilingInd ='1' ) ) ) Note:
XPath relative to ValidFiling node.
August 1, 2006 874

Comment:
When:
(1) (ALL-PLAN-AST-DISTRIB-IND = "1" or SMALL-ALL-PLAN-AST-DISTRIB-IND = "1") and
(TOT-ASSETS-EOY-AMT = 0 or SMALL-TOT-ASSETSEOY-AMT = 0 ) and:
(A) TOT-ACT-RTD-SEP-BENEF-CNT = 0 and SPONS-DFE-PN is in the range 001-500,
or
(B) SUBTL-ACT-RTD-SEP-CNT = 0 and SPONS-DFE-PN is in the range 501-999;
If condition not met, when:
(2) SPONS-DFE-PN is in the range 501-999 and (ALL-PLAN-AST-DISTRIB-IND does not = "1" or
SMALLALL-
PLAN-AST-DISTRIB-IND does not = "1") and
(TOT-ASSETS-EOY-AMT = 0 or SMALL-TOT-ASSETS-EOY-AMT = 0 ) and SUBTL-ACT-RTD-SEP-CNT
= 0 and FUNDING-TRUST-IND does not = '1'.
(3) BYPASS-P = '1' and FINAL-FILING-IND = '1', OR
(4) BYPASS-I = '1' and SUBTL-ACT-RTD-SEP-CNT = 0 and SPONS-DFE-PN is in the range 501-999.
OR, When:
(1) SF-ALL-PLAN-AST-DISTRIB-IND = “1• and SF-TOT-ASSETS-EOY-AMT = 0 and:
(A) SF-T0T-ACT-RTD-SEP-BENEF-CNT = 0 and SF-PLAN-NUM is in the range 001-500
or
(B) SF-TOT-ACT-RTD-SEP-BENEF-CNT = 0 and SF-PLAN-NUM is in the range 501-999.
(2) BYPASS-P = '1' and SF-FINAL-FILING-IND = “1•.
August 1, 2006 875


ValidFilingInfo BYPASS-W 1607
Welfare plan Generated Bypass codes
XML Specification

Name 1607
BypassW

Base: StringType

Mapping from XML Input: number(number( n1:FilingData/n1:Form5500/n1:SponsDfePlanNum) >500 or

number( n1ShortFormData/n1:SF/n1:SponsorPlanNum) >500 )
Comment:
When SPONS-DFE-PN or SF-PLAN-NUM is in the range 501-999.
August 1, 2006 876


ValidFilingInfo BYPASS-X 1607.5
One-Participant plan Generated Bypass codes
XML Specification

Name 1607.5
BypassX

Base: StringType

Mapping from XML Input: number( ShortFormData/SF/TypePlanEntityCd ='3') Note: XPath relative to
ValidFiling node.
Comment:
When SF-PLAN-ENTITY-CD = '3'.
August 1, 2006 877


ValidFilingInfo BYPASS-Z 1608
General DFE Generated Bypass codes
XML Specification

Name 1608
BypassZ

Base: StringType

Mapping from XML Input: number( ( n1:Form5500/n1:TypeDFEPlanEntityCd = 'C' or n1:Form5500/n1:

TypeDFEPlanEntityCd = 'E' or n1:Form5500/n1:TypeDFEPlanEntityCd = 'M' or n1:Form5500/n1:
TypeDFEPlanEntityCd = 'P' ) and not( n1:Form5500/n1:PensionCodeTable/n1:
TypePensionBnftCode ) and not( n1:Form5500/n1:WelfareCodeTable/n1:TypeWelfareBnftCode ) )
Comment:
When TYPE-DFE-PLAN-ENTITY = "C", "E", "M" or "P" and TYPE-PENSION-BNFT-CODE is blank and
TYPE-WELFARE-BNFT-CODE is blank.
August 1, 2006 878


FilingStatusInfo ACK-ID 1621
XML Specification

Name 1621
AckId
Schema Info: Type AckIdType minOccurs= 1; maxOccurs= 1
Type Info: AckIdType - simpleType [Globally unique identifier for filing acknowledgment.
Format to be determined by contractor.]
Base: StringType
Restrictions: None

August 1, 2006 879


FilingStatusInfo FILING-STATUS 1622
XML Specification

Name 1622
FilingStatus
Schema Info: Type FilingStatusType minOccurs= 1; maxOccurs= 1
Type Info: FilingStatusType - simpleType [Acceptance status of a filing submission: Accepted,

schema error, edit test reject and stop, edit test reject, in process, filing not found, or
system error.]
Base: StringType
Restrictions: Enumerations: Accepted, Schema error, Edit test reject and stop, Edit test reject, In
process, Filing not found, System error,

August 1, 2006 880


FilingStatusInfo ERROR-CODE 2016
XML Specification
XML Element Name ElementID Required in schema if Error present

Error/ErrorCode 2016
Schema Info: Type ErrorCodeType minOccurs= 1; maxOccurs= 1
Type Info: ErrorCodeType - simpleType [Edit test error code]

Base: StringType
Restrictions: None
ParentInfo: Error (complex Type) minOccurs=0 maxOccurs=unbounded

August 1, 2006 881


FilingStatusInfo ERROR-SEVERITY 2017
XML Specification
XML Element Name ElementID Required in schema if Error present

Error/Severity 2017
Schema Info: Type SeverityType minOccurs= 1; maxOccurs= 1
Type Info: SeverityType - simpleType [Edit test error severity: Reject and Stop, Reject, or
Alert]
Base: StringType
Restrictions: Enumerations: Reject and Stop, Reject, Alert,
ParentInfo: Error (complex Type) minOccurs=0 maxOccurs=unbounded

August 1, 2006 882


SystemGenerated DLN 2007
XML Specification

Name 2007
DLN
Valid values: Positions 1-2: Filing Location Code (FLC) value TBD; Position 3: Tax Class
(always 0); Positions 4-5: Document Code (37 = 5500; 32 = 5500-SF); Positions 6-8: Julian
Date (When the blocking series for a single FLC / Document Code / Julian Date has been
depleted, Julian Date may be incremented by 400 (400-766)); Positions 9-13: Blocking Series/
Sequence Number: Sequential number within FLC, Document Code, and Julian Day; Position 14:
The last year digit (for example, ‘8’ if the DLN is generated in year 2008)
Schema Info: Type DLNType minOccurs= 0; maxOccurs= 1
Type Info: DLNType - simpleType [Globally unique 14-char identifier of processed filing
record. Format: 2-char FLC code + 0 + 2-digit filing type code + Julian date + blocking seq#
+ last digit of year ]
Base: StringType
Restrictions: Patterns: [A-Z0-9]{2}[0-9]{12}

August 1, 2006 883


SystemGenerated RECEIVED-TIMESTAMP 1621
XML Specification

ReceivedTimestamp 1621
prohibited ]
Base: xsd:dateTime

August 1, 2006 884


SystemGenerated VALIDATED-TIMESTAMP 1624
XML Specification

ValidatedTimestamp 1624
prohibited ]
Base: xsd:dateTime

August 1, 2006 885


SystemGenerated COMPLETED-PROC-TIMESTAMP 1625
XML Specification

CompletedProcessingTimestamp 1625
prohibited ]
Base: xsd:dateTime

August 1, 2006 886

Edit Test Requirements - 2008

TEST: B-600 Baseline Date 2005-07-01 Revision Date
Severity: Accept and Flag Agency PBGC
Specification
ATTACHMENT-TYPE='SchBFndgStndAccntBases' (Amortization Base Schedule) not included when
(ACTRL-NOT-WVRS-OUTSTD-AMT, or ACTRL-NOT-WVRS-AMT, or ACTRL-FNDNG-WVRS-OUTSTD-AMT, or ACTRL-
FNDNG-WVRS-AMT, or ACTRL-AMORTZ-CR-OUTSTD-BAL-AMT, or ACTRL-AMORTZ-CREDITS-AMT) is greater
than zero unless (Short Form Filing or TYPE-PENSION-BNFT-CODE contains "2x" or TYPE-PLAN-
ENTITY-CD contains "1" or TOT-PARTCP-BOY-CNT is less than 2500).
Bypasses
C G I N P W X Z
Explanation
Fail when Line 9c(1), 9c(2), or 9j of Schedule B is greater than zero and the Amortization
Base Schedule (Attachments/SchBFndgStndAccntBases)is not attached.
Acknowledgment Error Message

Alert when Line 9c(1), 9c(2), or 9j of Schedule B is greater than zero and the Amortization
Base Schedule (Attachment[AttachmentTypeCode ='SchBFndgStndAccntBases']) is not included.
Test XPATH: not( ../n1:Bypass/n1:BypassC ='1' or ../n1:Bypass/n1:BypassG ='1' or ../n1:Bypass/

n1:BypassI ='1' or ../n1:Bypass/n1:BypassN ='1' or ../n1:Bypass/n1:BypassP ='1' or ../n1:
Bypass/n1:BypassW ='1' or ../n1:Bypass/n1:BypassX ='1' or ../n1:Bypass/n1:BypassZ ='1') and
not( ../n1:ShortFormData or count( n1:Attachments/n1:Attachment [n1:AttachmentTypeCode =
'SchBFndgStndAccntBases'] ) > 0 ) and ( n1:SchB/n1:ActrlNotWvrsOutstdAmt > 0 or n1:SchB/n1:
ActrlNotWvrsAmt > 0 or n1:SchB/n1:ActrlFndngWvrsOutstdAmt > 0 or n1:SchB/n1:
ActrlFndngWvrsAmt > 0 or n1:SchB/n1:ActrlAmortzCrOutstdBalAmt > 0 or n1:SchB/n1:
ActrlAmortzCreditsAmt > 0 ) and not( n1:Form5500/n1:PensionCodeTable/n1:TypePensionBnftCode
[contains( . , '2' ) ] ) and not( n1:Form5500/n1:TypePlanEntityCd ='1') and not(n1:Form5500/
n1:TotPartcpBoyCnt < 2500)
August 1, 2006 887


Specification
The Actuarial Valuation does not contain the Summary of Plan Provisions (ATTACHMENT-
TYPE='PlanProvisions') and the Summary of Actuarial Methods and Assumptions (ATTACHMENT-
TYPE='ActrlAssmptnMthds') when (not Short Form filing and Schedule B is present and TYPE-
PENSION-BNFT-CODE contains "1x") unless (TYPE-PLAN-ENTITY-CD contains "1" or TOT-PARTCP-BOY-
CNT is less than 2500).
Bypasses
C G I N P W X Z
Explanation
Fail when Schedule B is attached and the Actuarial Valuation does not consist of the Summary
of Plan Provisions (Attachments/PlanProvisions) and the Summary of Actuarial Methods and
Assumptions (Attachments/ActrlAssmptnMthds).

Alert when Schedule B is attached and filing attachments do not include Summary of Plan
Provisions (Attachment[AttachmentTypeCode ='PlanProvisions']) and the Summary of Actuarial
Methods and Assumptions (Attachment[AttachmentTypeCode ='ActrlAssmptnMthds']).

not( ../n1:ShortFormData or count( n1:Attachments/n1:Attachment [n1:
AttachmentTypeCode='ActrlAssmptnMthds'] ) > 0 and count( n1:Attachments/n1:Attachment [n1:
AttachmentTypeCode='PlanProvisions'] ) > 0 ) and count( n1:SchB ) > 0 and not(n1:Form5500/n1:
PensionCodeTable/n1:TypePensionBnftCode[contains( . , '1' ) ] ) and not( n1:Form5500/n1:
TypePlanEntityCd = '1' ) and not(n1:Form5500/n1:TotPartcpBoyCnt < 2500)
August 1, 2006 888


Severity: Reject Agency PBGC
Specification
ACTRL-TOT-LIAB-VSTD-BNFT-AMT not equal to the sum of (ACTRL-LIAB-RTD-VSTD-BNFT-AMT, ACTRL-
LIAB-TERM-VSTD-BNFT-AMT, plus ACTRL-LIAB-ACT-VSTD-BNFT-AMT).
Bypasses
C G I N P W X Z
Explanation
Fail when Schedule B, Line Item 2b(4)(2) is not equal to the sum of Line Items 2b(1)(2),
plus 2b(2)(2), plus 2b(3)(2).

Reject when the total vested benefits on Schedule B Line 2b(4)(2) is not equal to the sum of
Lines 2b(1)(2), 2b(2)(2), and 2b(3)(2).

count( n1:SchB) > 0 and not( sum( n1:SchB/n1:ActrlTotLiabVstdBnftAmt ) = sum( n1:SchB/n1:
ActrlLiabRtdVstdBnftAmt | n1:SchB/n1:ActrlLiabTermVstdBnftAmt | n1:SchB/n1:
ActrlLiabActVstdBnftAmt ) )
August 1, 2006 889


Specification
ACTRL-TOT-LIAB-BNFT-AMT not equal to the sum of (ACTRL-LIAB-RTD-TOTAL-BNFT-AMT, ACTRL-LIAB-
TERM-TOTAL-BNFT-AMT, plus ACTRL-LIAB-ACT-TOTAL-BNFT-AMT).
Bypasses
C G I N P W X Z
Explanation
Fail when Schedule B, Line Item 2b(4)(3) is not equal to the sum of Line Items 2b(1)(3),plus
2b(2)(3), plus 2b(3)(3).

Reject when the total benefits on Schedule B Line 2b(4)(3)is not equal to the sum of Lines 2b
(1)(3), 2b(2)(3), and 2b(3)(3).

count( n1:SchB ) > 0 and not( sum(n1:SchB/n1:ActrlTotLiabBnftAmt) = sum( n1:SchB/n1:
ActrlLiabRtdTotalBnftAmt | n1:SchB/n1:ActrlLiabTermTotalBnftAmt | n1:SchB/n1:
ActrlLiabActTotalBnftAmt ) )
August 1, 2006 890


Specification
ACTRL-TOT-LIAB-BNFT-AMT less than ACTRL-TOT-LIAB-VSTD-BNFT-AMT.
Bypasses
C G I N P W X Z
Explanation
Fail when Schedule B, Line Item 2b(4)(3) is less than Line Item 2b(4)(2).

Reject when the total benefits on Schedule B Line 2b(4)(3) is less than Line 2b(4)(2).

n1:BypassH ='1' or ../n1:Bypass/n1:BypassN ='1' or ../n1:Bypass/n1:BypassP ='1' or ../n1:
not( sum( n1:SchB/n1:ActrlTotLiabBnftAmt ) >= sum( n1:SchB/n1:ActrlTotLiabVstdBnftAmt ) )
August 1, 2006 891


Specification
ACTRL-TOT-CHARGES-AMT not equal to the sum of (ACTRL-PR-YR-FNDNG-DEFN-AMT, ACTRL-NORMAL-COST-
AMT, ACTRL-NOT-WVRS-AMT, ACTRL-FNDNG-WVRS-AMT, ACTRL-FNDNG-CHRGS-INT-AMT, ACTRL-ADDNL-INT-
LATE-QRTLY-AMT, plus ACTRL-ADDNL-FNDNG-PRT2-AMT) and (TYPE-PENSION-BNFT-CODE contains
"1x" (Defined Benefit Features) and ACTRL-ALT-MTHD-RULE-CODE is blank.
Bypasses
C G I N P W X Z
Explanation
Fail when Schedule B, Line Item 9g is not equal to the sum of Line Items 9a, plus 9b, plus 9c
(1)-AMOUNT, plus 9c(2)-AMOUNT, plus 9d, plus 9e, plus 9f, when Schedule B, item 8b, is blank.

Reject when the total charges on Schedule B Line 9g is not equal to the sum of Lines 9a
through 9f.

not( sum( n1:SchB/n1:ActrlTotChargesAmt ) = sum( n1:SchB/n1:ActrlPrYrFndngDefnAmt | n1:SchB/
n1:ActrlNormalCostAmt | n1:SchB/n1:ActrlNotWvrsAmt | n1:SchB/n1:ActrlFndngWvrsAmt | n1:SchB/
n1:ActrlFndngChrgsIntAmt | n1:SchB/n1:ActrlAddnlIntLateQrtlyAmt | n1:SchB/n1:
ActrlAddnlFndngPrt2Amt ) ) and ( n1:Form5500/n1:PensionCodeTable/n1:TypePensionBnftCode
[contains( . , '1' ) ] ) and not( string-length( n1:SchB/n1:ActrlAltMthdRuleCode ) > 0 )
August 1, 2006 892


TEST: B-605SF Baseline Date 2005-07-01 Revision Date
Specification
ACTRL-TOT-CHARGES-AMT not equal to the sum of (ACTRL-PR-YR-FNDNG-DEFN-AMT, ACTRL-NORMAL-COST-
AMT, ACTRL-NOT-WVRS-AMT, ACTRL-FNDNG-WVRS-AMT, ACTRL-FNDNG-CHRGS-INT-AMT, ACTRL-ADDNL-INT-
LATE-QRTLY-AMT, plus ACTRL-ADDNL-FNDNG-PRT2-AMT) and (SF-TYPE-PENSION-BNFT-CODE contains
“1x• (Defined Benefit Features) and ACTRL-ALT-MTHD-RULE-CODE is blank.
Bypasses
C N P W X
Explanation
Fail when Schedule B, Line Item 9g is not equal to the sum of Line Items 9a, plus 9b, plus 9c
(1)-AMOUNT, plus 9c(2)-AMOUNT, plus 9d, plus 9e, plus 9f, when Schedule B, item 8b, is blank.

Reject when the total charges on Schedule B Line 9g is not equal to the sum of Lines 9a
through 9f.
Test XPATH: not( ../n1:Bypass/n1:BypassC ='1' or ../n1:Bypass/n1:BypassN ='1' or ../n1:Bypass/

n1:BypassP ='1' or ../n1:Bypass/n1:BypassW ='1' or ../n1:Bypass/n1:BypassX ='1') and not( sum
( n1:SchB/n1:ActrlTotChargesAmt ) = sum( n1:SchB/n1:ActrlPrYrFndngDefnAmt | n1:SchB/n1:
ActrlNormalCostAmt | n1:SchB/n1:ActrlNotWvrsAmt | n1:SchB/n1:ActrlFndngWvrsAmt | n1:SchB/n1:
ActrlFndngChrgsIntAmt | n1:SchB/n1:ActrlAddnlIntLateQrtlyAmt | n1:SchB/n1:
ActrlAddnlFndngPrt2Amt ) ) and ( n1:SF/n1:PensionCodeTable/n1:TypePensionBnftCode [contains
( . , '1' ) ] ) and not( string-length( n1:SchB/n1:ActrlAltMthdRuleCode ) > 0 )
August 1, 2006 893


Specification
ACTRL-TOT-CREDITS-AMT not equal to the sum of (ACTRL-PR-YR-CREDIT-BALANCE-AMT, ACTRL-EMPLR-
CONTRIB-SCH-B-AMT, ACTRL-AMORTZ-CREDITS-AMT, ACTRL-INT-APPLICABLE-AMT, ACTRL-FFL-CREDIT-AMT,
ACTRL-WAIVED-FNDNG-DEFN-AMT, plus ACTRL-OTHER-CREDITS-FFL-AMT).
Bypasses
C G I N P W X Z
Explanation
Fail when Schedule B, Line Item 9n is not equal to the sum of Line Items 9h, plus 9i, plus
9j-AMOUNT, plus 9k, plus 9l(3), plus 9m(1), plus 9m(2).

Reject when the total credits amount on Schedule B Line 9n is not equal to the sum of Lines
9h through 9k, plus 9l(3), 9m(1) and 9m(2).

not( sum( n1:SchB/n1:ActrlTotCreditsAmt ) = sum( n1:SchB/n1:ActrlPrYrCreditBalanceAmt | n1:
SchB/n1:ActrlEmplrContribSchBAmt | n1:SchB/n1:ActrlAmortzCreditsAmt | n1:SchB/n1:
ActrlIntApplicableAmt | n1:SchB/n1:ActrlFflCreditAmt | n1:SchB/n1:ActrlWaivedFndngDefnAmt |
n1:SchB/n1:ActrlOtherCreditsFflAmt ))
August 1, 2006 894


Specification
ACTRL-TYPE-EMPLR-CODE present and not equal to TYPE-PLAN-ENTITY-CD
Bypasses
C G I N P W X Z
Explanation
Type of plan on Line E of Schedule B does not agree with the plan entity reported on line A
of the Form 5500.

Reject if Schedule B line E (Type of plan) does not match the plan entity reported on Form
5500 line A.

n1:SchB and not( ../n1:ShortFormData ) and not( n1:SchB/n1:ActrlTypeEmplrCode = n1:Form5500/
n1:TypePlanEntityCd )
August 1, 2006 895


TEST: B-607SF Baseline Date 2005-07-01 Revision Date
Severity: Reject Agency IRS
Specification
(ACTRL-TYPE-EMPLR-CODE = “3" and SF-PLAN-ENTITY-CD is not equal to "2") or (ACTRL-TYPE-EMPLR-
CODE = “2" and SF-PLAN-ENTITY-CD is not equal to "1")
Bypasses
C N W X
Explanation
Type of plan on Line E of Schedule B does not agree with the plan entity reported on Line A
of the Form 5500-SF.

Reject if Schedule B Line E (Type of plan) does not match the plan entity reported on Form
5500-SF Line A.

n1:BypassW ='1' or ../n1:Bypass/n1:BypassX ='1') and ( ( n1:SchB/n1:ActrlTypeEmplrCode = '3'
and not ( n1:SF/n1:TypePlanEntityCd ='2') ) or ( n1:SchB/n1:ActrlTypeEmplrCode = '2' and not
( n1:SF/n1:TypePlanEntityCd = '1') ) )
August 1, 2006 896


Specification
ACTRL-TOT-EMPLR-CONTRIB-AMT > 0 and not equal to ACTRL-EMPLR-CONTRIB-SCH-B-AMT and TYPE-
PENSION-BNFT-CODE is equal to '1G'.
Bypasses
C G I N P W Z
Explanation
The total employer contributions for the year indicated in Item 3 of Schedule B is not equal
to the amount reported in Item 9i of Schedule B.

Reject when Schedule B line 3 total employer contributions does not equal the amount
reported in Schedule B line 9i.

Bypass/n1:BypassW ='1' or ../n1:Bypass/n1:BypassZ ='1') and n1:Form5500/n1:PensionCodeTable/
n1:TypePensionBnftCode[contains( . , '1G')] and n1:SchB/n1:ActrlTotEmplrContribAmt > 0 and
not( n1:SchB/n1:ActrlTotEmplrContribAmt = n1:SchB/n1:ActrlEmplrContribSchBAmt )
August 1, 2006 897


Specification
ACTRL-LIAB-RTD-TOTAL-BNFT-AMT less than ACTRL-LIAB-RTD-VSTD-BNFT-AMT and (TYPE-PENSION-BNFT-
CODE contains "1x").
Bypasses
C G I J N P W Z
Explanation


Bypass/n1:BypassW ='1' or ../n1:Bypass/n1:BypassZ ='1') and sum( n1:SchB/n1:
ActrlLiabRtdTotalBnftAmt ) < sum( n1:SchB/n1:ActrlLiabRtdVstdBnftAmt ) and n1:Form5500/n1:
PensionCodeTable/n1:TypePensionBnftCode [contains(.,'1')]
August 1, 2006 898


Specification
ACTRL-LIAB-TERM-TOTAL-BNFT-AMT less than ACTRL-LIAB-TERM-VSTD-BNFT-AMT and (TYPE-PENSION-
BNFT-CODE contains "1x" ).
Bypasses
C G I J N P W Z
Explanation


ActrlLiabTermTotalBnftAmt ) < sum( n1:SchB/n1:ActrlLiabTermVstdBnftAmt ) and n1:Form5500/n1:
August 1, 2006 899


Specification
ACTRL-LIAB-ACT-TOTAL-BNFT-AMT less than ACTRL-LIAB-ACT-VSTD-BNFT-AMT and (TYPE-PENSION-BNFT-
CODE contains "1x").
Bypasses
C G I J N P W Z
Explanation


ActrlLiabActTotalBnftAmt ) < sum( n1:SchB/n1:ActrlLiabActVstdBnftAmt ) and n1:Form5500/n1:
August 1, 2006 900


Specification
When ACTRL-TOT-EMPLR-CONTRIB-AMT not equal to the sum of all ACTRL-CONTRIB-EMPLR-AMT.
Bypasses
C G I N P W X Z
Explanation
Reject when the value provided in Schedule B line 3b-Total is not equal to the sum of all
Schedule B line 3b values.

Reject when the value provided in Schedule B line 3b-Total is not equal to the sum of all
Schedule B line 3b values.

Bypass/n1:BypassW ='1' or ../n1:Bypass/n1:BypassX or ../n1:Bypass/n1:BypassZ ='1') and sum
( n1:SchB/n1:ActrlContributionsTable/n1:ActrlContrib/n1:EmplrAmt ) != sum( n1:SchB/n1:
ActrlTotEmplrContribAmt )
August 1, 2006 901


Specification
When ACTRL-TOT-EMPLEE-CONTRIB-AMT not equal to the sum of all ACTRL-CONTRIB-EMPLEE-AMT.
Bypasses
C G I N P W X Z
Explanation
Reject when the value provided in Schedule B line 3c-Total is not equal to the sum of all
Schedule B line 3c values.

Reject when the value provided in Schedule B line 3c-Total is not equal to the sum of all
Schedule B line 3c values.

sum( n1:SchB/n1:ActrlContributionsTable/n1:ActrlContrib/n1:EmpleeAmt ) != sum( n1:SchB/n1:
ActrlTotEmpleeContribAmt )
August 1, 2006 902


Specification
When ACTRL-NOT-WVRS-AMT less than ACTRL-NOT-WVRS-OUTSTD-AMT
Bypasses
C G I N P W X Z
Explanation
The outstanding portion of amortization charges not related to funding waivers on Schedule B
item 9c(1)-Amount cannot be less than that amount amortized during the plan year on Schedule
B item 9c(1)-Balance.

Reject when the value provided on Schedule B Line 9c(1)-Amount is less than Line 9c(1)-
Balance.

sum( n1:SchB/n1:ActrlNotWvrsAmt ) < sum ( n1:SchB/n1:ActrlNotWvrsOutstdAmt )
August 1, 2006 903


Specification
When ACTRL-FNDNG-WVRS-AMT less than ACTRL-FNDNG-WVRS-OUTSTD-AMT
Bypasses
C G I N P W X Z
Explanation
The outstanding portion of funding waivers on Schedule B item 9c(2)-Amount cannot be less
than the amount amortized during the plan year on Schedule B item 9c(2)-Balance.

Reject when the value provided on Schedule B Line 9c(2)-Amount is less than Line 9c(2)-
Balance.

sum( n1:SchB/n1:ActrlFndngWvrsAmt ) < sum ( n1:SchB/n1:ActrlFndngWvrsOutstdAmt )
August 1, 2006 904


Specification
When ACTRL-AMORTZ-CREDITS-AMT less than ACTRL-AMORTZ-CR-OUTSTD-BAL-AMT
Bypasses
C G I N P W X Z
Explanation
The outstanding portion of amortization credits on Schedule B item 9j-Amount cannot be less
than that amount amortized on Line 9j-Balance.

Reject when the value provided on Schedule B Line 9j-Amount is less than Line 9j-Balance.

sum( n1:SchB/n1:ActrlAmortzCreditsAmt ) < sum ( n1:SchB/n1:ActrlAmortzCrOutstdBalAmt )
August 1, 2006 905


Specification
ACTRL-LIAB-RTD-TOTAL-BNFT-AMT>0 and ACTRL-LIAB-RTD-PARTCP-CNT is blank or zero.
Bypasses
C G I N P W X Z
Explanation
Fail when Line 2b(1)(3) of Schedule B contains a value and Line 2b(1)(1) is blank or zero.

Reject when Line 2b(1)(3) of Schedule B contains a value and Line 2b(1)(1) is blank or zero.

sum( n1:SchB/n1:ActrlLiabRtdTotalBnftAmt ) >0 and sum ( n1:SchB/n1:ActrlLiabRtdPartcpCnt ) =0
August 1, 2006 906


Specification
ACTRL-LIAB-TERM-TOTAL-BNFT-AMT>0 and ACTRL-LIAB-TERM-PARTCP-CNT is blank or zero.
Bypasses
C G I N P W X Z
Explanation
Fail when Line 2b(2)(3) of Schedule B contains a value and Line 2b(2)(1) is blank or zero.


sum( n1:SchB/n1:ActrlLiabTermTotalBnftAmt ) >0 and sum ( n1:SchB/n1:ActrlLiabTermPartcpCnt )
=0
August 1, 2006 907


Specification
ACTRL-LIAB-ACT-TOTAL-BNFT-AMT>0 and ACTRL-LIAB-ACT-PARTCP-CNT is blank or zero.
Bypasses
C G I N P W X Z
Explanation
Fail when Line 2b of Schedule B contains a value and Line 2b(3)(1) is blank or zero.


sum( n1:SchB/n1:ActrlLiabActTotalBnftAmt ) >0 and sum ( n1:SchB/n1:ActrlLiabActPartcpCnt ) =0
August 1, 2006 908


Severity: Accept and flag Agency PBGC
Specification
ACTRL-VALUE-DATE equal to SCH-B-PLAN-YEAR-BEGIN-DATE and ACTRL-CURR-VALUE-AST-01-AMT not
equal to ACTRL-CURR-VALUE-AST-02-AMT
Bypasses
C G I N P W X
Explanation
Fail when Line 1a of Schedule B equals Plan Year Begin on Schedule B and Line 1b(1) does not
equal Line 2a.

Alert when Line 1a of Schedule B equals the Plan Year Begin date on Schedule B and Line 1b
(1) does not equal Line 2a.

Bypass/n1:BypassW ='1' or ../n1:Bypass/n1:BypassX ='1' ) and n1:SchB/n1:PlanYearBeginDate =
n1:SchB/n1:ActrlValueDate and not( n1:SchB/n1:ActrlCurrValueAst01Amt = n1:SchB/n1:
ActrlCurrValueAst02Amt )
August 1, 2006 909


Specification
ACTRL-VALUE-DATE equal to SCH-B-PLAN-YEAR-BEGIN-DATE and ACTRL-RPA94-INFO-CURR-LIAB-AMT not
equal to ACTRL-TOT-LIAB-BNFT-AMT
Bypasses
C G I N P W X
Explanation
Fail when Line 1a of Schedule B equals Plan Year Begin on Schedule B and Line 1d(2)(a) does
not equal Line 2b(4)(3).

Alert when Line 1a of Schedule B equals the Plan Year Begin date on Schedule B and Line 1d(2)
(a) does not equal Line 2b(4)(3).

Bypass/n1:BypassW ='1' or ../n1:Bypass/n1:BypassX ='1' ) and n1:SchB/n1:PlanYearBeginDate =
n1:SchB/n1:ActrlValueDate and not( n1:SchB/n1:ActrlRpa94InfoCurrLiabAmt = n1:SchB/n1:
ActrlTotLiabBnftAmt )
August 1, 2006 910


Specification
ACTRL-WEIGHTED-RTM-AGE < 50 or > 72
Bypasses
C G I N P W X
Explanation
Fail when Line 6b on Schedule B is not between 50 and 72.

Alert when Line 6b on Schedule B is not in the normally expected range from 50 to 72.

Bypass/n1:BypassW ='1' or ../n1:Bypass/n1:BypassX ='1' ) and ( n1:SchB/n1:
ActrlWeightedRtmAge < 50 or n1:SchB/n1:ActrlWeightedRtmAge >72 )
August 1, 2006 911


Specification
(ACTRL-TOT-CHARGES-AMT less than ACTRL-TOT-CREDITS-AMT and (ACTRL-CREDIT-BAL-AMT not equal
to ACTRL-TOT-CHARGES-AMT - ACTRL-TOT-CREDITS-AMT or ACTRL-CURR-FNDNG-DEFN-AMT not blank or
zero)) or (ACTRL-TOT-CHARGES-AMT greater than ACTRL-TOT-CREDITS-AMT and (ACTRL-CURR-FNDNG-
DEFN-AMT not equal to ACTRL-TOT-CREDITS-AMT - ACTRL-TOT-CHARGES-AMT or ACTRL-CREDIT-BAL-AMT
not blank or zero))
Bypasses
C G I N P W X
Explanation
Fail when Line 9g of Schedule B does not equal Line 9n and both Lines 9o and 9p are greater
than or equal to zero.

Reject when Schedule B Line 9g is greater than Line 9n and (Line 9p is not equal to Line 9g
minus Line 9n or Line 9o is not zero or blank); or when Schedule B Line 9n is greater than
Line 9g and (Line 9o is not equal to Line 9n minus Line 9g or Line 9p is not zero or blank).
Only one of Lines 9o or 9p can be completed.

Bypass/n1:BypassW ='1' or ../n1:Bypass/n1:BypassX ='1' ) and ( sum( n1:SchB/n1:
ActrlTotChargesAmt ) > sum(n1:SchB/n1:ActrlTotCreditsAmt ) and not( sum( n1:SchB/n1:
ActrlCurrFndngDefnAmt ) = sum( n1:SchB/n1:ActrlTotChargesAmt ) - sum(n1:SchB/n1:
ActrlTotCreditsAmt ) and sum( n1:SchB/n1:ActrlCreditBalAmt) = 0 ) or ( sum( n1:SchB/n1:
ActrlTotChargesAmt ) < sum(n1:SchB/n1:ActrlTotCreditsAmt ) and not( n1:SchB/n1:
ActrlCreditBalAmt = sum(n1:SchB/n1:ActrlTotCreditsAmt ) - sum( n1:SchB/n1:
ActrlTotChargesAmt ) and sum( n1:SchB/n1:ActrlCurrFndngDefnAmt) = 0 )))
August 1, 2006 912


Specification
ACTRL-FNDNG-CHRGS-INT-AMT greater than zero and (ACTRL-PR-YR-FNDNG-DEFN-AMT is less than or
equal to zero and ACTRL-NORMAL-COST-AMT is less than or equal to zero and ACTRL-NOT-WVRS-AMT
is less than or equal to zero and ACTRL-FNDNG-WVRS-AMT is less than or equal to zero).
Bypasses
C G I N P W X
Explanation
Fail when Line 9d of Schedule B contains a value greater than zero and Lines 9a, 9b, 9c(1),
and 9c(2) are all less than or equal to zero.

Reject when Schedule B Line 9d contains a value greater than zero and Lines 9a, 9b, 9c(1),
and 9c(2) are all less than or equal to zero.

Bypass/n1:BypassW ='1' or ../n1:Bypass/n1:BypassX ='1' ) and n1:SchB/n1:
ActrlFndngChrgsIntAmt > 0 and not( n1:SchB/n1:ActrlPrYrFndngDefnAmt >0 or n1:SchB/n1:
ActrlNormalCostAmt >0 or n1:SchB/n1:ActrlNotWvrsAmt >0 or n1:SchB/n1:ActrlFndngWvrsAmt >0 )
August 1, 2006 913


Specification
ACTRL-INT-APPLICABLE-AMT greater than 0 and (ACTRL-PR-YR-CREDIT-BALANCE-AMT less than or
equal to zero and ACTRL-EMPLR-CONTRIB-SCH-B-AMT less than or equal to zero and ACTRL-AMORTZ-
CREDITS-AMT less than or equal to zero).
Bypasses
C G I N P W X
Explanation
Fail when Line 9k of Schedule B contains a value greater than zero and Lines 9h, 9i, and 9j
are all less than or equal to zero.

Reject when Schedule B Line 9k contains a value greater than zero and Lines 9h, 9i, and 9j
are all less than or equal to zero.

Bypass/n1:BypassW ='1' or ../n1:Bypass/n1:BypassX ='1' ) and n1:SchB/n1:
ActrlIntApplicableAmt > 0 and not( n1:SchB/n1:ActrlPrYrCreditBalanceAmt >0 or n1:SchB/n1:
ActrlEmplrContribSchBAmt >0 or n1:SchB/n1:ActrlAmortzCreditsAmt >0)
August 1, 2006 914


Specification
Sum of ACTRL-STOCK-PRCNT, ACTRL-DEBT-PRCNT, ACTRL-REAL-EST-PRCNT, and ACTRL-OTH-ASSET-PRCNT
does not equal 100%.
Bypasses
C G I N P W X Z
Explanation
Fail when Schedule B Line 12a percentages do not total 100%.

Alert when Schedule B Line 12a percentages do not total 100%.

Bypass/n1:BypassW ='1' or ../n1:Bypass/n1:BypassX ='1' or ../n1:Bypass/n1:BypassZ ='1' ) and
round( sum( n1:SchB/n1:ActrlStockPrcnt | n1:SchB/n1:ActrlDebtPrcnt | n1:SchB/n1:
ActrlRealEstPrcnt | n1:SchB/n1:ActrlOthAssetPrcnt ) ) != 100
August 1, 2006 915


Specification
ACTRL-DEBT-PRCNT is greater than zero, and sum of ACTRL-GOVT-DEBT-PRCNT, ACTRL-INVST-GRADE-
DEBT-PRCNT, and ACTRL-HI-YLD-DEBT-PRCNT is not greater than zero or is greater than ACTRL-
DEBT-PRCNT.
Bypasses
C G I N P W X
Explanation
Fail when Schedule B Line 12a Debt percentage is greater than 0 and sum of Line 12b Debt
percentage breakdown is not greater than 0 or totals more than Line 12a Debt percentage..

Reject when Schedule B Line 12a Debt percentage is greater than 0 and sum of Line 12b Debt
percentage breakdown is not greater than 0 or totals more than Line 12a Debt percentage.

Bypass/n1:BypassW ='1' or ../n1:Bypass/n1:BypassX ='1' ) and sum( n1:SchB/n1:
ActrlDebtPrcnt ) >0 and ( sum ( n1:SchB/n1:ActrlGovtDebtPrcnt | n1:SchB/n1:
ActrlInvstGradeDebtPrcnt | n1:SchB/n1:ActrlHiYldDebtPrcnt ) <= 0 or sum ( n1:SchB/n1:
ActrlGovtDebtPrcnt | n1:SchB/n1:ActrlInvstGradeDebtPrcnt | n1:SchB/n1:ActrlHiYldDebtPrcnt )
> sum( n1:SchB/n1:ActrlDebtPrcnt ) )
August 1, 2006 916


Specification
CONTRIB-EMPLR-NAME is not blank and CONTRIB-EMPLR-AMT is not greater than zero.
Bypasses
C G P W X Z
Explanation
Fail when Schedule R Line 13a is not blank and Schedule R Line 13c is not greater than zero.

Alert when Schedule R Line 13a is not blank and Schedule R Line 13c is not greater than zero.

n1:BypassP ='1' or ../n1:Bypass/n1:BypassW ='1' or ../n1:Bypass/n1:BypassX ='1' or ../n1:
Bypass/n1:BypassZ ='1' ) and n1:SchR/n1:ContribEmployer [ n1:Name and not( sum(n1:
ContribAmt) > 0) ]
August 1, 2006 917


Specification
CONTRIB-EMPLR-NAME is not blank and CONTRIB-EMPLR-RATE is not greater than zero.
Bypasses
C G P W X Z
Explanation
Fail when Schedule R Line 13a is not blank and Schedule R Line 13d is not greater than zero.

Alert when Schedule R Line 13a is not blank and Schedule R Line 13d is not greater than
zero.

Bypass/n1:BypassZ ='1' ) and n1:SchR/n1:ContribEmployer [ n1:Name and not( sum( n1:Rate ) >
0) ]
August 1, 2006 918


Specification
CONTRIB-EMPLR-NAME is not blank and CONTRIB-EMPLR-BASE-CD is blank.
Bypasses
C G P W X Z
Explanation
Fail when Schedule R Line 13a is not blank and Schedule R Line 13e is blank.

Alert when Schedule R Line 13a is not blank and Schedule R Line 13e is blank.

Bypass/n1:BypassZ ='1' ) and n1:SchR/n1:ContribEmployer [ n1:Name and not( n1:BaseCd ) ]
August 1, 2006 919


Specification
TYPE-PLAN-ENTITY-CD contains "1" and CONTRIB-EMPLRS-CNT is blank.
Bypasses
C X
Explanation
Fail when Form 5500 Line A = '1' (multiemployer plan) and Line 7 is blank.

Reject when Form 5500 Line A indicates a multiemployer plan and Line 7 is blank.
Test XPATH: not( ../n1:Bypass/n1:BypassC ='1' or ../n1:Bypass/n1:BypassX ='1' ) and n1:

Form5500/n1:TypePlanEntityCd = '1' and not( n1:Form5500/n1:ContribEmployersCnt )
August 1, 2006 920


Specification
TYPE-PLAN-ENTITY-CD does not contain "1" and CONTRIB-EMPLRS-CNT is not blank.
Bypasses
C X
Explanation
Fail when Form 5500 Line A does not equal '1' (multiemployer plan) and Line 7 is not blank.

Alert when Form 5500 Line 7 is not blank and Line A indicates that the plan is not a
multiemployer plan.
Test XPATH: not( ../n1:Bypass/n1:BypassC ='1' or ../n1:Bypass/n1:BypassX ='1' ) and n1:

Form5500/n1:TypePlanEntityCd != '1' and exists( n1:Form5500/n1:ContribEmployersCnt )
August 1, 2006 921


TEST: I-101 Baseline Date 2005-07-01 Revision Date
Severity: Accept and Flag Agency IRS
Specification
SUBMITTED-DATE greater than ORIGINAL-DUE-DATE and no Extension (EXTENSION-TYPE-CODE ='1') or
DFVC (EXTENSION-TYPE-CODE ='2') or special extension statement ( EXTENSION-TYPE-CODE ='3' )
is attached and FILING-HEADER-AMENDED-IND does not equal 1.
Bypasses
C G W Z
Explanation
Fail when the Submission Date is greater than the original due date, plus 10 days, unless an
Extension, DFVC, or special extension statement is attached or the filing is an amended
filing.

Alert when the Submission Date is greater than the due date.

n1:BypassW ='1' or ../n1:Bypass/n1:BypassZ ='1') and xs:date( ../n1:SubmittedDate ) > xs:date
( ../n1:DueDate ) and not( ../n1:FilingHeader/n1:AmendedInd ='1') and count( n1:Attachments/
n1:Extension ) =0
August 1, 2006 922


Specification
TYPE-PLAN-ENTITY-CD contains "2" or "3" when TYPE-PENSION-BNFT-CODE contains "1x" and
Schedule B is present and (TOT-PARTCP-BOY-CNT is equal to or greater than 101 or ACTRL-100-
LESS-PARTCP-PR-YR-IND contains blank) and Schedule B Part II is blank, unless (RES-TERM-PLAN-
ADPT-IND contains "1" or SMALL-RES-TERM-PLAN-ADPT-IND contains "1" ).
Bypasses
C G P W X Z
Explanation
Fail when Line A of Part I of 5500 contains "2" or "3" and Line 8a contains "1x" and Line 5
of Part II of 5500 is 101 or more or Schedule B Line Item F is blank and Part II of Schedule
B is not completed.

Alert when Schedule B Part II is not completed, if Form 5500 Line A contains "2" or "3" and
Form 5500 Line 8a contains "1x" and either Form 5500 Line 5 is 101 or more or Schedule B
Line F is blank.
Test XPATH: not( ../n1:Bypass/n1:BypassC='1' or ../n1:Bypass/n1:BypassG='1' or ../n1:Bypass/

n1:BypassP='1' or ../n1:Bypass/n1:BypassW='1' or ../n1:Bypass/n1:BypassX='1' or ../n1:Bypass/
n1:BypassZ='1' ) and (n1:Form5500/n1:TypePlanEntityCd='2' or n1:Form5500/n1:TypePlanEntityCd
='3') and n1:Form5500/n1:PensionCodeTable/n1:TypePensionBnftCode[contains( . ,'1') ] and
count( n1:SchB ) > 0 and (n1:Form5500/n1:TotPartcpBoyCnt >= 101 or not(n1:SchB/n1:
Actrl100LessPartcpPrYrInd = '1')) and not( n1:SchB/n1:ActrlGatewayPrcnt | n1:SchB/n1:
ActrlRpa94CurrLiabAmt | n1:SchB/n1:ActrlRqrAdjValAssetsAmt | n1:SchB/n1:
ActrlRqrFndedCurrLiabPrcnt | n1:SchB/n1:ActrlRqrUnfndCurrLiabAmt | n1:SchB/n1:
ActrlLiabAttributeAmt | n1:SchB/n1:Actrl0OutstdUnfndLiabAmt | n1:SchB/n1:
Actrl1stUnfndNewLiabAmt | n1:SchB/n1:ActrlRqrUnfndNewLiabPrcnt | n1:SchB/n1:
Actrl2ndUnfndNewLiabAmt | n1:SchB/n1:ActrlRqrUnfndOldLiabAmt | n1:SchB/n1:
ActrlDeficitReductAmt | n1:SchB/n1:ActrlFndngAcctDeficitAmt | n1:SchB/n1:
ActrlRqrUnfndCurrLiabPrcnt | n1:SchB/n1:ActrlBnftPdUnpredAmt | n1:SchB/n1:
ActrlTotPrevProductAmt | n1:SchB/n1:ActrlTotPrevProductAmt | n1:SchB/n1:
Actrl1stAmortzEventLiabAmt | n1:SchB/n1:ActrlRpa94AdditionalAmt | n1:SchB/n1:
ActrlGreatestPrevAmt | n1:SchB/n1:ActrlPrelimAddnlFndngAmt | n1:SchB/n1:
ActrlContribCurrLiabAmt | n1:SchB/n1:ActrlPrelimNeitherRuleAmt | n1:SchB/n1:
ActrlAdjAddnlFndngPrcnt | n1:SchB/n1:ActrlAdjAddnlFndngAmt) and not( n1:SchH/n1:
ResTermPlanAdptInd = '1') and not( n1:SchI/n1:ResTermPlanAdptInd = '1')
August 1, 2006 923


TEST: I-102SF Baseline Date 2005-07-01 Revision Date
Specification
SF-PLAN-ENTITY-CD contains “1• or “2• when SF-TYPE-PENSION-BNFT-CODE contains “1x• and
Schedule B is present and (SF-TOT-PARTCP-BOY-CNT is equal to or greater than 101 or ACTRL-
100-LESS-PARTCP-PR-YR-IND contains “1•) and Schedule B Part II is blank, unless SF-RES-TERM-
PLAN-ADPT-IND contains “1•.
Bypasses
C P W X
Explanation
Fail when Line A of Part I of 5500-SF contains ‘1’ or ‘2’ and Line 9a contains “1x• and Line
5a of Part II of 5500-SF is 101 or more or Schedule B Line Item F is blank and Part II of
Schedule B is not completed.

Alert when Schedule B Part II is not completed, if Form 5500-SF Line A contains "1" or "2"
and Form 5500-SF Line 9a contains "1x" and either Form 5500-SF Line 5a is 101 or more or
Schedule B Line F is blank.
Test XPATH: not( ../n1:Bypass/n1:BypassC='1' or ../n1:Bypass/n1:BypassP='1' or ../n1:Bypass/

n1:BypassW='1' or ../n1:Bypass/n1:BypassX ='1') and ( n1:SF/n1:TypePlanEntityCd ='2' or n1:
SF/n1:TypePlanEntityCd ='1') and n1:SF/n1:PensionCodeTable/n1:TypePensionBnftCode [contains
( . ,'1') ] and count( n1:SchB ) > 0 and ( n1:SF/n1:TotPartcpBoyCnt >= 101 or not(n1:SchB/n1:
Actrl100LessPartcpPrYrInd = '1')) and not( n1:SchB/n1:ActrlGatewayPrcnt | n1:SchB/n1:
ActrlRpa94CurrLiabAmt | n1:SchB/n1:ActrlRqrAdjValAssetsAmt | n1:SchB/n1:
ActrlRqrFndedCurrLiabPrcnt | n1:SchB/n1:ActrlRqrUnfndCurrLiabAmt | n1:SchB/n1:
ActrlLiabAttributeAmt | n1:SchB/n1:Actrl0OutstdUnfndLiabAmt | n1:SchB/n1:
Actrl1stUnfndNewLiabAmt | n1:SchB/n1:ActrlRqrUnfndNewLiabPrcnt | n1:SchB/n1:
Actrl2ndUnfndNewLiabAmt | n1:SchB/n1:ActrlRqrUnfndOldLiabAmt | n1:SchB/n1:
ActrlDeficitReductAmt | n1:SchB/n1:ActrlFndngAcctDeficitAmt | n1:SchB/n1:
ActrlRqrUnfndCurrLiabPrcnt | n1:SchB/n1:ActrlBnftPdUnpredAmt | n1:SchB/n1:
ActrlTotPrevProductAmt | n1:SchB/n1:ActrlTotPrevProductAmt | n1:SchB/n1:
Actrl1stAmortzEventLiabAmt | n1:SchB/n1:ActrlRpa94AdditionalAmt | n1:SchB/n1:
ActrlGreatestPrevAmt | n1:SchB/n1:ActrlPrelimAddnlFndngAmt | n1:SchB/n1:
ActrlContribCurrLiabAmt | n1:SchB/n1:ActrlPrelimNeitherRuleAmt | n1:SchB/n1:
ActrlAdjAddnlFndngPrcnt | n1:SchB/n1:ActrlAdjAddnlFndngAmt) and not( n1:SF/n1:
ResTermPlanAdptInd = '1')
August 1, 2006 924


Severity: Reject and Stop Agency IRS
Specification
SPONS-SIGNATURE-IND = '0'' indicating missing or invalid Plan Sponsor signature, unless
ADMIN-SIGNATURE-IND = '1'.
Bypasses
C G W X
Explanation
The Plan Sponsor or DFE Signature must be present unless the Administrator signature is
present.

Reject and Stop when the Plan Sponsor or DFE Signature is missing or invalid.

n1:BypassW='1' or ../n1:Bypass/n1:BypassX='1' ) and n1:Form5500 and not( ../n1:AuthInds/n1:
SponsSignatureValidInd = '1' or ../n1:AuthInds/n1:DfeSignatureValidInd ='1') and not( ../n1:
AuthInds/n1:AdminSignatureValidInd ='1')
August 1, 2006 925


Severity: Reject and Stop Agency IRS
Specification
SPONS-SIGNATURE-IND = ‘0’ indicating missing or invalid Plan Sponsor signature, unless ADMIN-
SIGNATURE-IND = ‘1’.
Bypasses
C W
Explanation
The Plan Sponsor Signature must be present unless the Administrator signature is present.

Reject and Stop when the Plan Sponsor Signature is missing or invalid.
Test XPATH: not( ../n1:Bypass/n1:BypassC='1' or ../n1:Bypass/n1:BypassW='1' ) and n1:SF and

not( ../n1:AuthInds/n1:SponsSignatureValidInd = '1' ) and not( ../n1:AuthInds/n1:
AdminSignatureValidInd ='1')
August 1, 2006 926


Specification
When Schedule B is not attached and TYPE-PENSION-BNFT-CODE contains '1x', and ((FUNDING-
SEC412-IND is not checked) or (FUNDING-SEC412-IND is checked and either FUNDING-INSURANCE-
IND, FUNDING-TRUST-IND, or FUNDING-GEN-ASSET-IND, is also checked)), and (RES-TERM-PLAN-ADPT-
IND = '2' or SMALL-RES-TERM-PLAN-ADPT-IND = '2'), unless TYPE-PENSION-BNFT-CODE contains
"1H".
Bypasses
C G P W X Z
Explanation
Schedule B is not attached when Pension benefit code contains 1x (defined benefit), and
either Line 9a(2) of Part II of 5500 is not checked, or Line 9a(2) is checked and at least
one of Lines 9a(1), 9a(3), 9a(4), are also checked, and Line 5a on Schedule H/I is not yes.

Alert when Schedule B is not attached and any Pension Benefit Code on Form 5500 line 8a
contains a "1" except for "1H", and either Funding Arrangement Code on Form 5500 line 9a(2)
is not checked or line 9a(2) is checked and at least one of Lines 9a(1), 9a(3), 9a(4), are
also checked, and Line 5a on Schedule H or I is not Yes.

Bypass/n1:BypassZ ='1') and not(n1:SchB) and n1:Form5500/n1:PensionCodeTable/n1:
TypePensionBnftCode[contains( . , '1' ) ] and not(n1:Form5500/n1:PensionCodeTable/n1:
TypePensionBnftCode[contains( . , '1H' ) ]) and ( not(n1:Form5500/n1:FundingArrangement/n1:
CdSection412Ind = '1') or ( not( n1:Form5500/n1:FundingArrangement/n1:CdSection412Ind = '1')
and ( n1:Form5500/n1:FundingArrangement/n1:InsuranceInd = '1' or n1:Form5500/n1:
FundingArrangement/n1:TrustInd = '1' or n1:Form5500/n1:FundingArrangement/n1:GeneralAssetInd
='1' ) ) ) and ( ( n1:SchH and not( n1:SchH/n1:ResTermPlanAdptInd ='1') ) or (n1:SchI and not
( n1:SchI/n1:ResTermPlanAdptInd ='1') ) )
August 1, 2006 927


Specification
When SCH-B-EIN present and not equal to SPONS-DFE-EIN
Bypasses
C G W Z
Explanation
Fail when Schedule B EIN does not match Plan Sponsor EIN in Form 5500 Line 2(b).

Reject when the EIN on Schedule B does not match the EIN on Form 5500 Line 2(b).

n1:BypassW='1' or ../n1:Bypass/n1:BypassZ='1' ) and n1:SchB/n1:EIN != n1:Form5500/n1:
SponsorDfe/n1:EIN
August 1, 2006 928


Specification
When SCH-B-EIN present and not equal to SF-SPONS-EIN
Bypasses
C W
Explanation
Fail when Schedule B EIN does not match Plan Sponsor EIN in Form 5500-SF Line 2(b).

Reject when the EIN on Schedule B does not match the EIN on Form 5500-SF Line 2(b).
Test XPATH: not( ../n1:Bypass/n1:BypassC='1' or ../n1:Bypass/n1:BypassW='1' ) and n1:SchB/n1:

EIN != n1:SF/n1:Sponsor/n1:EIN
August 1, 2006 929


Specification
SCH-B-SIGNATURE-DATE is blank or SCH-B-ACTUARY-NAME-LINE is blank or SCH-B-ACTUARY-FIRM-NAME
is blank.
Bypasses
C G N P W X Z
Explanation
Fail when actuary signature (Name), Firm Name, or Signature Date not provided on Schedule B.

Reject when Actuary signature ( Typed name, Firm name, or Date) on Schedule B is missing or
invalid.

n1:BypassN='1' or ../n1:Bypass/n1:BypassP='1' or ../n1:Bypass/n1:BypassW='1' or ../n1:Bypass/
n1:BypassX ='1' or ../n1:Bypass/n1:BypassZ='1' ) and count( n1:SchB ) > 0 and ( not( string-
length( n1:SchB/n1:SchBActuaryNameLine ) > 0 ) or not( string-length( n1:SchB/n1:
SchBActuaryFirmName ) >0 ) or not( n1:SchB/n1:SchBSignatureDate ) )
August 1, 2006 930


Specification
The first two digits of the SCH-B-ACTRY-ENRLMT-NUM are not '05' when ((SCH-B-SIGNATURE-DATE
is greater than 20050430) or (SCH-B-SIGNATURE-DATE is blank and FILING-HEADER-TIMESTAMP is
greater than 20050531)).
Bypasses
C G N W X Z
Explanation
Fail when Schedule B Enrollment number is missing or out of date.

Reject when the Enrollment Number on Line G of Schedule B is missing or invalid. For
Schedule B signed after April 30, 2005 or if Schedule B unsigned, for filings signed after
May 31, 2005, valid enrollment numbers begin with "05".

n1:BypassN='1' or ../n1:Bypass/n1:BypassW='1' or ../n1:Bypass/n1:BypassX ='1' or ../n1:
Bypass/n1:BypassZ='1' ) and count( n1:SchB ) > 0 and ( string-length(n1:SchB/n1:
SchBActryEnrlmtNum ) = 0 or ( ( n1:SchB/n1:SchBSignatureDate > xs:date( '2005-04-30' ) or not
(n1:SchB/n1:SchBSignatureDate) and ../n1:SubmittedDate > xs:date('2005-05-31' ) ) and not
( substring( n1:SchB/n1:SchBActryEnrlmtNum ,1,2 ) = '05' ) ) )
August 1, 2006 931


Specification
When Schedule B is attached and ACTRL-OTH-FND-CURR-LIAB-PRCNT contains blank and TYPE-PLAN-
ENTITY-CD does not contain "1" and INITIAL-FILING-IND does not contain "1".
Bypasses
C G N P W X Z
Explanation
Fail when Schedule B is attached and Line 4a of Schedule B is blank and Line A(1) of Part I
of 5500 (Multiemployer plan) is not checked and Form 5500 Line B(1) (Initial Filing
Indicator) is not checked.

Alert when Schedule B Line 4a is blank and Form 5500 line A(1) is not checked, unless Form
5500 line B(1) is also checked.

n1:BypassN ='1' or ../n1:Bypass/n1:BypassP ='1' or ../n1:Bypass/n1:BypassW ='1' or ../n1:
Bypass/n1:BypassX ='1' or ../n1:Bypass/n1:BypassZ ='1') and n1:Form5500 and n1:SchB and not
( n1:SchB/n1:ActrlOthFndCurrLiabPrcnt ) and not( n1:Form5500/n1:TypePlanEntityCd ='1') and
not(n1:Form5500/n1:InitialFilingInd ='1')
August 1, 2006 932


Specification
When Schedule B is attached and ACTRL-OTH-FND-CURR-LIAB-PRCNT contains blank and SF-PLAN-
ENTITY-CD is not blank and SF-INITIAL-FILING-IND does not contain “1•.
Bypasses
C N P W X
Explanation
Fail when schedule B is attached and Line 4a of Schedule B is blank and Line A(1) (Single
Employer Plan) or Line A(2) (Multiple Employer Plan) of Part I of 5500-SF is checked and
5500-SF Line B (Initial Filing Indicator) is not checked.

Alert when Schedule B Line 4a is blank and Form 5500-SF Line A(1) or Line A(2) is checked,
unless Form 5500-SF line B(1) is checked.

n1:BypassP ='1' or ../n1:Bypass/n1:BypassW ='1' or ../n1:Bypass/n1:BypassX ='1' ) and n1:
SchB and not( n1:SchB/n1:ActrlOthFndCurrLiabPrcnt ) and ( n1:SF/n1:TypePlanEntityCd ='1' or
n1:SF/n1:TypePlanEntityCd ='2') and not( n1:SF/n1:InitialFilingInd ='1')
August 1, 2006 933


Specification
ACTRL-COST-METHOD-CODE contains "A" or "E" and ACTRL-UNFND-LIAB-MTHD-BASE-AMT and ACTRL-ACCR-
LIAB-AGE-MTHD-AMT and ACTRL-NORM-COST-AGE-MTHD-AMT are blank.
Bypasses
C G N W X Z
Explanation
Fail when Line 5 of Schedule B contains "A" or "E" and Lines 1c(2)(a), and 1c(2)(b), and 1c
(2)(c) of Schedule B are all blank.

Alert when Schedule B lines 1c(2)(a), 1c(2)(b), or 1c(2)(c) is blank when method code on
line 5 is "A" or "E".
Test XPATH: not ( ../n1:Bypass/n1:BypassC='1' or ../n1:Bypass/n1:BypassG='1' or ../n1:Bypass/

n1:BypassN='1' or ../n1:Bypass/n1:BypassW='1' or ../n1:Bypass/n1:BypassX='1' or ../n1:Bypass/
n1:BypassZ='1') and ( n1:SchB/n1:ActrlCostMethodCode = 'A' or n1:SchB/n1:ActrlCostMethodCode
= 'E' ) and not( n1:SchB/n1:ActrlUnfndLiabMthdBaseAmt | n1:SchB/n1:ActrlAccrLiabAgeMthdAmt |
n1:SchB/n1:ActrlNormCostAgeMthdAmt )
August 1, 2006 934


Specification
ACTRL-CHG-FNDNG-MTHD-DATE contains blank when ACTRL-CHG-FNDNG-MTHD-IND contains "1" (yes)
and ACTRL-CHG-REVENUE-PROC-IND contains "2" (no).
Bypasses
C G N W X Z
Explanation
Fail when Schedule B Line 5(i) is yes, 5(j) is no, and 5(k) is blank.

Reject when Schedule B line 5k is blank and Line 5i is Yes and Line 5j is No.

n1:BypassN='1' or ../n1:Bypass/n1:BypassW='1' or ../n1:Bypass/n1:BypassX='1' or ../n1:Bypass/
n1:BypassZ='1') and not( n1:SchB/n1:ActrlChgFndngMthdDate ) and n1:SchB/n1:
ActrlChgFndngMthdInd = '1' and n1:SchB/n1:ActrlChgRevenueProcInd = '2'
August 1, 2006 935


Specification
ACTRL-SCH-ACTIVE-PARTCP-DATA-IND contains "1" (Yes) and Schedule of Active Participant Data
(ATTACHMENT-TYPE='ActiveParticipData') is not attached.
Bypasses
C E G P W X Z
Explanation
Fail when Line 8(c) of Schedule B is "yes" and the Schedule of Active Participant Data is
not attached.

Reject when Schedule of Active Participant Data (Attachment[AttachmentTypeCode
='ActiveParticipData']) is not attached and Schedule B line 8c is Yes.
Test XPATH: not( ../n1:Bypass/n1:BypassC ='1' or ../n1:Bypass/n1:BypassE ='1' or ../n1:Bypass/

n1:BypassG ='1' or ../n1:Bypass/n1:BypassP ='1' or ../n1:Bypass/n1:BypassW ='1' or ../n1:
Bypass/n1:BypassX ='1' or ../n1:Bypass/n1:BypassZ ='1') and n1:SchB/n1:
ActrlSchActivePartcpDataInd = '1' and not(count( n1:Attachments/n1:Attachment[n1:
AttachmentTypeCode='ActiveParticipData'] ) > 0 )
August 1, 2006 936


Specification
ACTRL-ACCUM-FNDNG-DEFN-AMT contains blank (zero is not considered blank) and ACTRL-CURR-
FNDNG-DEFN-AMT is greater than zero.
Bypasses
C G N W X Z
Explanation
Fail when Line 10 of Schedule B is blank and Line 9(p) of Schedule B is greater than zero.

Reject when Schedule B Line 10 is blank and Line 9(p) is greater than zero.

n1:BypassN ='1' or ../n1:Bypass/n1:BypassW ='1' or ../n1:Bypass/n1:BypassX ='1' or ../n1:
Bypass/n1:BypassZ ='1') and not( n1:SchB/n1:ActrlAccumFndngDefnAmt ) and n1:SchB/n1:
ActrlCurrFndngDefnAmt > 0
August 1, 2006 937


Specification
PEN-FNDNG-WVRS-DATE contains an entry and no Schedule B is present.
Bypasses
C G P W X Z
Explanation
Fail when not blank and there is no Schedule B.

Reject when Schedule R Line 5 is completed but Schedule B is not provided.

Bypass/n1:BypassZ ='1' ) and not(count( n1:SchB ) > 0) and n1:SchR/n1:PenFndngWvrsDate
August 1, 2006 938


Specification
PEN-EMPLR-CONTRIB-RQR-AMT contains blank when PEN-EMPLR-CONTRIB-PAID-AMT contains blank and
TYPE-PENSION-BNFT-CODE contains "2B" or "2C" unless (TYPE-PENSION-BNFT-CODE contains "1I" or
RES-TERM-PLAN-ADPT-IND contains "1" or SMALL-RES-TERM-PLAN-ADPT-IND contains "1").
Bypasses
C G P W X Z
Explanation
Fail when Lines 6(a) and 6(b) of part II of Schedule R is blank, Line 8(a) of Part II of
5500 is checked, and plan characteristic code(s) contains "2B" or "2C" unless the plan is
frozen (plan characteristic code contains "1I") or terminated (Line 5a of Part IV of
Schedule H or Line 5a of Part II of Schedule I is yes).

Reject when Schedule R Lines 6a and 6b are not completed and Form 5500 line 8a contains "2B"
or "2C".

Bypass/n1:BypassZ ='1') and n1:SchR and not( n1:SchR/n1:PenEmplrContribRqrAmt | n1:SchR/n1:
PenEmplrContribPaidAmt ) and (n1:Form5500/n1:PensionCodeTable/n1:TypePensionBnftCode = "2B"
or n1:Form5500/n1:PensionCodeTable/n1:TypePensionBnftCode = "2C") and not(n1:Form5500/n1:
PensionCodeTable[n1:TypePensionBnftCode = '1I' ] or n1:SchH/n1:ResTermPlanAdptInd = '1' or
n1:SchI/n1:ResTermPlanAdptInd = '1' )
August 1, 2006 939


Specification
Fail when PEN-FUNDING-DEFICIENCY-AMT is not equal to PEN-EMPLR-CONTRIB-RQR-AMT minus PEN-
EMPLR-CONTRIB-PAID-AMT.
Bypasses
C G P W X Z
Explanation
Fail when Line 6(c) of Schedule R does not equal Line 6(a) minus 6(b) of Schedule R.

Reject when Schedule R Line 6(c) does not equal Line 6(a) minus 6(b).

Bypass/n1:BypassZ ='1') and sum( n1:SchR/n1:PenEmplrContribRqrAmt ) != sum( n1:SchR/n1:
PenEmplrContribPaidAmt | n1:SchR/n1:PenFundingDeficiencyAmt )
August 1, 2006 940


Specification
PEN-CHG-FNDNG-METHOD-IND does not contain "1" (Yes) or "3" (Not Applicable) when ACTRL-CHG-
REVENUE-PROC-IND contains "1" (Yes).
Bypasses
C G P W X Z
Explanation
Fail when Line 5(j) of Schedule B is yes and Line 8 of Schedule R is not checked "yes" or
"not applicable."

Reject when Schedule B Line 5(j) is checked "yes", but Schedule R Line 8 is not checked
"yes" or "not applicable."

Bypass/n1:BypassZ ='1') and n1:SchR and not( n1:SchR/n1:PenChgFndngMethodInd = '1' or n1:
SchR/n1:PenChgFndngMethodInd = '3' ) and n1:SchB/n1:ActrlChgRevenueProcInd = '1'
August 1, 2006 941


TEST: J-501 Baseline Date 2005-07-01 Revision Date
Severity: Accept and Flag Agency DOL IRS
Specification
When combination PLAN-TRANSFER-EIN and PLAN-TRANSFER-PN on Schedule H or SMALL-PLAN-TRANSFER-
EIN and SMALL-PLAN-TRANSFER-PN on Schedule I is equal to SPONS-DFE-EIN and SPONS-DFE-PN on
Form 5500.
Bypasses
C P X
Explanation
Fail when EIN and PN of Part II of 5500 equals the EIN and PN on Part IV of the Schedule H
or Part II of the Schedule I.

Alert when EIN and PN for any plan listed in line 5 of Schedule H or I matches the EIN and
PN on the Form 5500.

n1:BypassX='1' ) and ( n1:SchH/n1:PlanTransfer [n1:TransferEIN = ../../n1:Form5500/n1:
SponsorDfe/n1:EIN and n1:TransferPlanNum = ../../ n1:Form5500/n1:SponsDfePlanNum ] or n1:
SchI/n1:PlanTranser [ n1:TransferEIN = ../../n1:Form5500/n1:SponsorDfe/n1:EIN and n1:
TransferPlanNum = ../../ n1:Form5500/n1:SponsDfePlanNum ] )
August 1, 2006 942


TEST: J-501SF Baseline Date 2005-07-01 Revision Date
Specification
When combination SF-PLAN-TRANSFER-EIN and SF-PLAN-TRANSFER-PN is equal to SF-SPONS-EIN and
SF-PLAN-NUM on Form 5500 SF.
Bypasses
C P X
Explanation
Fail when EIN and PN of Part II of Form 5500-SF equals the EIN and PN on Part VII of the
Form 5500-SF.

Alert when EIN and PN for any plan listed in line 13c of Form 5500-SF matches the EIN and PN
of Part II of the Form 5500-SF.

n1:BypassX ='1' ) and concat( n1:SF/n1:PlanTransfer/n1:TransferEIN , n1:SF/n1:PlanTransfer/
n1:TransferPlanNum ) = concat( n1:SF/n1:Sponsor/n1:EIN , n1:SF/n1:SponsorPlanNum )
August 1, 2006 943


Specification
BUSINESS-CODE contains blank or is not equal to one of the following values (111100 111210
111300 111400 111900 112111 112112 112120 112210 112300 112400 112510 112900 113110 113210
113310 114110 114210 115110 115210 115310 211110 212110 212200 212310 212320 212390 213110
221100 221210 221300 236110 236200 237100 237210 237310 237990 238100 238210 238220 238290
238300 238900 311110 311200 311300 311400 311500 311610 311710 311800 311900 312110 312120
312130 312140 312200 313000 314000 315100 315210 315220 315230 315290 315990 316110 316210
316990 321110 321210 321900 322100 322200 323100 324110 324120 324190 325100 325200 325300
325410 325500 325600 325900 326100 326200 327100 327210 327300 327400 327900 331110 331200
331310 331400 331500 332110 332210 332300 332400 332510 332610 332700 332810 332900 333100
333200 333310 333410 333510 333610 333900 334110 334200 334310 334410 334500 334610 335100
335200 335310 335900 336100 336210 336300 336410 336510 336610 336990 337000 339110 339900
423100 423200 423300 423400 423500 423600 423700 423800 423910 423920 423930 423940 423990
424100 424210 424300 424400 424500 424600 424700 424800 424910 424920 424930 424940 424950
424990 425110 425120 441110 441120 441210 441221 441222 441229 441300 442110 442210 442291
442299 443111 443112 443120 443130 444110 444120 444130 444190 444200 445110 445120 445210
445220 445230 445291 445292 445299 445310 446110 446120 446130 446190 447100 448110 448120
448130 448140 448150 448190 448210 448310 448320 451110 451120 451130 451140 451211 451212
451220 452110 452900 453110 453210 453220 453310 453910 453920 453930 453990 454110 454210
454311 454312 454319 454390 481000 482110 483000 484110 484120 484200 485110 485210 485310
485320 485410 485510 485990 486000 487000 488100 488210 488300 488410 488490 488510 488990
492110 492210 493100 511110 511120 511130 511140 511190 511210 512100 512200 515100 515210
516110 517000 518111 518112 518210 519100 522110 522120 522130 522190 522210 522220 522291
522292 522293 522294 522298 522300 523110 523120 523130 523140 523210 523900 524140 524150
524210 524290 525100 525910 525920 525930 525990 531110 531114 531120 531130 531190 531210
531310 531320 531390 532100 532210 532220 532230 532290 532310 532400 533110 541110 541190
541211 541213 541214 541219 541310 541320 541330 541340 541350 541360 541370 541380 541400
541511 541512 541513 541519 541600 541700 541800 541910 541920 541930 541940 541990 551111
551112 561110 561210 561300 561410 561420 561430 561440 561450 561490 561500 561600 561710
561720 561730 561740 561790 561900 562000 611000 621111 621112 621210 621310 621320 621330
621340 621391 621399 621410 621420 621491 621492 621493 621498 621510 621610 621900 622000
623000 624100 624200 624310 624410 711100 711210 711300 711410 711510 712100 713100 713200
713900 721110 721120 721191 721199 721210 721310 722110 722210 722300 722410 811110 811120
811190 811210 811310 811410 811420 811430 811490 812111 812112 812113 812190 812210 812220
812310 812320 812330 812910 812920 812930 812990 813000 813930 921000)
Bypasses
C G P X Z
Explanation
The Business Code cannot be blank and must be valid.

Alert when the business code on Form 5500 Line 2d is blank or is not one of the valid codes
listed in the filer instructions.
Test XPATH: not ( ../n1:Bypass/n1:BypassC='1' or ../n1:Bypass/n1:BypassG ='1' or ../n1:Bypass/

n1:BypassP ='1' or ../n1:Bypass/n1:BypassX='1' or ../n1:Bypass/n1:BypassZ='1') and n1:
Form5500 and not(exists(n1:Form5500/n1:BusinessCode) and contains( '111100 111210 111300
111400 111900 112111 112112 112120 112210 112300 112400 112510 112900 113110 113210 113310
114110 114210 115110 115210 115310 211110 212110 212200 212310 212320 212390 213110 221100
221210 221300 236110 236200 237100 237210 237310 237990 238100 238210 238220 238290 238300
238900 311110 311200 311300 311400 311500 311610 311710 311800 311900 312110 312120 312130
312140 312200 313000 314000 315100 315210 315220 315230 315290 315990 316110 316210 316990
321110 321210 321900 322100 322200 323100 324110 324120 324190 325100 325200 325300 325410
325500 325600 325900 326100 326200 327100 327210 327300 327400 327900 331110 331200 331310
August 1, 2006 944

331400 331500 332110 332210 332300 332400 332510 332610 332700 332810 332900 333100 333200
333310 333410 333510 333610 333900 334110 334200 334310 334410 334500 334610 335100 335200
335310 335900 336100 336210 336300 336410 336510 336610 336990 337000 339110 339900 423100
423200 423300 423400 423500 423600 423700 423800 423910 423920 423930 423940 423990 424100
424210 424300 424400 424500 424600 424700 424800 424910 424920 424930 424940 424950 424990
425110 425120 441110 441120 441210 441221 441222 441229 441300 442110 442210 442291 442299
443111 443112 443120 443130 444110 444120 444130 444190 444200 445110 445120 445210 445220
445230 445291 445292 445299 445310 446110 446120 446130 446190 447100 448110 448120 448130
448140 448150 448190 448210 448310 448320 451110 451120 451130 451140 451211 451212 451220
452110 452900 453110 453210 453220 453310 453910 453920 453930 453990 454110 454210 454311
454312 454319 454390 481000 482110 483000 484110 484120 484200 485110 485210 485310 485320
485410 485510 485990 486000 487000 488100 488210 488300 488410 488490 488510 488990 492110
492210 493100 511110 511120 511130 511140 511190 511210 512100 512200 515100 515210 516110
517000 518111 518112 518210 519100 522110 522120 522130 522190 522210 522220 522291 522292
522293 522294 522298 522300 523110 523120 523130 523140 523210 523900 524140 524150 524210
524290 525100 525910 525920 525930 525990 531110 531114 531120 531130 531190 531210 531310
531320 531390 532100 532210 532220 532230 532290 532310 532400 533110 541110 541190 541211
541213 541214 541219 541310 541320 541330 541340 541350 541360 541370 541380 541400 541511
541512 541513 541519 541600 541700 541800 541910 541920 541930 541940 541990 551111 551112
561110 561210 561300 561410 561420 561430 561440 561450 561490 561500 561600 561710 561720
561730 561740 561790 561900 562000 611000 621111 621112 621210 621310 621320 621330 621340
621391 621399 621410 621420 621491 621492 621493 621498 621510 621610 621900 622000 623000
624100 624200 624310 624410 711100 711210 711300 711410 711510 712100 713100 713200 713900
721110 721120 721191 721199 721210 721310 722110 722210 722300 722410 811110 811120 811190
811210 811310 811410 811420 811430 811490 812111 812112 812113 812190 812210 812220 812310
812320 812330 812910 812920 812930 812990 813000 813930 921000' , n1:Form5500/n1:
BusinessCode ))
August 1, 2006 945


Specification
SF-BUSINESS-CODE contains blank or is not equal to one of the following values (111100
111210 111300 111400 111900 112111 112112 112120 112210 112300 112400 112510 112900 113110
113210 113310 114110 114210 115110 115210 115310 211110 212110 212200 212310 212320 212390
213110 221100 221210 221300 236110 236200 237100 237210 237310 237990 238100 238210 238220
238290 238300 238900 311110 311200 311300 311400 311500 311610 311710 311800 311900 312110
312120 312130 312140 312200 313000 314000 315100 315210 315220 315230 315290 315990 316110
316210 316990 321110 321210 321900 322100 322200 323100 324110 324120 324190 325100 325200
325300 325410 325500 325600 325900 326100 326200 327100 327210 327300 327400 327900 331110
331200 331310 331400 331500 332110 332210 332300 332400 332510 332610 332700 332810 332900
333100 333200 333310 333410 333510 333610 333900 334110 334200 334310 334410 334500 334610
335100 335200 335310 335900 336100 336210 336300 336410 336510 336610 336990 337000 339110
339900 423100 423200 423300 423400 423500 423600 423700 423800 423910 423920 423930 423940
423990 424100 424210 424300 424400 424500 424600 424700 424800 424910 424920 424930 424940
424950 424990 425110 425120 441110 441120 441210 441221 441222 441229 441300 442110 442210
442291 442299 443111 443112 443120 443130 444110 444120 444130 444190 444200 445110 445120
445210 445220 445230 445291 445292 445299 445310 446110 446120 446130 446190 447100 448110
448120 448130 448140 448150 448190 448210 448310 448320 451110 451120 451130 451140 451211
451212 451220 452110 452900 453110 453210 453220 453310 453910 453920 453930 453990 454110
454210 454311 454312 454319 454390 481000 482110 483000 484110 484120 484200 485110 485210
485310 485320 485410 485510 485990 486000 487000 488100 488210 488300 488410 488490 488510
488990 492110 492210 493100 511110 511120 511130 511140 511190 511210 512100 512200 515100
515210 516110 517000 518111 518112 518210 519100 522110 522120 522130 522190 522210 522220
522291 522292 522293 522294 522298 522300 523110 523120 523130 523140 523210 523900 524140
524150 524210 524290 525100 525910 525920 525930 525990 531110 531114 531120 531130 531190
531210 531310 531320 531390 532100 532210 532220 532230 532290 532310 532400 533110 541110
541190 541211 541213 541214 541219 541310 541320 541330 541340 541350 541360 541370 541380
541400 541511 541512 541513 541519 541600 541700 541800 541910 541920 541930 541940 541990
551111 551112 561110 561210 561300 561410 561420 561430 561440 561450 561490 561500 561600
561710 561720 561730 561740 561790 561900 562000 611000 621111 621112 621210 621310 621320
621330 621340 621391 621399 621410 621420 621491 621492 621493 621498 621510 621610 621900
622000 623000 624100 624200 624310 624410 711100 711210 711300 711410 711510 712100 713100
713200 713900 721110 721120 721191 721199 721210 721310 722110 722210 722300 722410 811110
811120 811190 811210 811310 811410 811420 811430 811490 812111 812112 812113 812190 812210
812220 812310 812320 812330 812910 812920 812930 812990 813000 813930 921000)
Bypasses
C P
Explanation
The Business Code cannot be blank and must be valid.

Alert when the business code on Form 5500-SF Line 2c is blank or is not one of the valid
Test XPATH: not ( ../n1:Bypass/n1:BypassC='1' or ../n1:Bypass/n1:BypassP ='1' ) and n1:SF and

not(exists( n1:SF/n1:BusinessCode ) and contains( '111100 111210 111300 111400 111900 112111
112112 112120 112210 112300 112400 112510 112900 113110 113210 113310 114110 114210 115110
115210 115310 211110 212110 212200 212310 212320 212390 213110 221100 221210 221300 236110
236200 237100 237210 237310 237990 238100 238210 238220 238290 238300 238900 311110 311200
311300 311400 311500 311610 311710 311800 311900 312110 312120 312130 312140 312200 313000
314000 315100 315210 315220 315230 315290 315990 316110 316210 316990 321110 321210 321900
322100 322200 323100 324110 324120 324190 325100 325200 325300 325410 325500 325600 325900
326100 326200 327100 327210 327300 327400 327900 331110 331200 331310 331400 331500 332110
332210 332300 332400 332510 332610 332700 332810 332900 333100 333200 333310 333410 333510
August 1, 2006 946

333610 333900 334110 334200 334310 334410 334500 334610 335100 335200 335310 335900 336100
336210 336300 336410 336510 336610 336990 337000 339110 339900 423100 423200 423300 423400
423500 423600 423700 423800 423910 423920 423930 423940 423990 424100 424210 424300 424400
424500 424600 424700 424800 424910 424920 424930 424940 424950 424990 425110 425120 441110
441120 441210 441221 441222 441229 441300 442110 442210 442291 442299 443111 443112 443120
443130 444110 444120 444130 444190 444200 445110 445120 445210 445220 445230 445291 445292
445299 445310 446110 446120 446130 446190 447100 448110 448120 448130 448140 448150 448190
448210 448310 448320 451110 451120 451130 451140 451211 451212 451220 452110 452900 453110
453210 453220 453310 453910 453920 453930 453990 454110 454210 454311 454312 454319 454390
481000 482110 483000 484110 484120 484200 485110 485210 485310 485320 485410 485510 485990
486000 487000 488100 488210 488300 488410 488490 488510 488990 492110 492210 493100 511110
511120 511130 511140 511190 511210 512100 512200 515100 515210 516110 517000 518111 518112
518210 519100 522110 522120 522130 522190 522210 522220 522291 522292 522293 522294 522298
522300 523110 523120 523130 523140 523210 523900 524140 524150 524210 524290 525100 525910
525920 525930 525990 531110 531114 531120 531130 531190 531210 531310 531320 531390 532100
532210 532220 532230 532290 532310 532400 533110 541110 541190 541211 541213 541214 541219
541310 541320 541330 541340 541350 541360 541370 541380 541400 541511 541512 541513 541519
541600 541700 541800 541910 541920 541930 541940 541990 551111 551112 561110 561210 561300
561410 561420 561430 561440 561450 561490 561500 561600 561710 561720 561730 561740 561790
561900 562000 611000 621111 621112 621210 621310 621320 621330 621340 621391 621399 621410
621420 621491 621492 621493 621498 621510 621610 621900 622000 623000 624100 624200 624310
624410 711100 711210 711300 711410 711510 712100 713100 713200 713900 721110 721120 721191
721199 721210 721310 722110 722210 722300 722410 811110 811120 811190 811210 811310 811410
811420 811430 811490 812111 812112 812113 812190 812210 812220 812310 812320 812330 812910
812920 812930 812990 813000 813930 921000' , n1:SF/n1:BusinessCode ))
August 1, 2006 947


Severity: Reject Agency DOL IRS
Specification
SPONS-DFE-PN greater than 500 and TYPE-PENSION-BNFT-CODE contains an entry.
Bypasses
C G X Z
Explanation
If the Plan Number is greater than 500, then pension benefit codes must be blank.

Reject when any pension benefit codes on Form 5500 Line 8a are entered and the Plan Number
is greater than 500.
Test XPATH: not ( ../n1:Bypass/n1:BypassC='1' or ../n1:Bypass/n1:BypassG ='1' or ../n1:Bypass/

n1:BypassX='1' or ../n1:Bypass/n1:BypassZ='1') and number( n1:Form5500/n1:SponsDfePlanNum) >
500 and count( n1:Form5500/n1:PensionCodeTable/n1:TypePensionBnftCode ) > 0
August 1, 2006 948


Specification
SF-PLAN-NUM greater than 500 and SF-TYPE-PENSION-BNFT-CODE contains an entry.
Bypasses
C X
Explanation
If the Plan Number is greater than 500, then pension benefit codes must be blank.

Reject when any pension benefit codes on Form 5500-SF Line 9a are entered and the Plan
Number is greater than 500.
Test XPATH: not ( ../n1:Bypass/n1:BypassC='1' or ../n1:Bypass/n1:BypassX ='1' ) and number

( n1:SF/n1:SponsorPlanNum ) > 500 and count( n1:SF/n1:PensionCodeTable/n1:
TypePensionBnftCode ) > 0
August 1, 2006 949


Specification
At least one of the following must = '1': FUNDING-INSURANCE-IND, FUNDING-SEC412-IND, FUNDING-
TRUST-IND, or FUNDING-GEN-ASSET-IND.
Bypasses
C P X Z
Explanation
The plan's Funding Arrangement must be indicated.

Reject when the plan funding arrangement on Form 5500 Line 9a is not indicated.
Test XPATH: not( ../n1:Bypass/n1:BypassC ='1' or ../n1:Bypass/n1:BypassP ='1' or ../n1:Bypass/

n1:BypassX ='1' or ../n1:Bypass/n1:BypassZ ='1') and n1:Form5500 and count( n1:Form5500/n1:
FundingArrangement [* = '1'] ) = 0
August 1, 2006 950


Specification
At least one of the following must = '1': BENEFIT-INSURANCE-IND, BENEFIT-SEC412-IND, BENEFIT-
TRUST-IND, or BENEFIT-GEN-ASSET-IND.
Bypasses
C P X Z
Explanation
A code must be present and valid.

Reject when the plan benefit arrangement on Form 5500 Line 9b is not indicated.

BenefitArrangement[* = '1'] ) = 0
August 1, 2006 951


Severity: Reject and Stop Agency DOL IRS
Specification
When TYPE-PENSION-BNFT-CODE and TYPE-WELFARE-BNFT-CODE contains blank.
Bypasses
C P X Z
Explanation
Fail when Lines 8a and 8b of Part II of 5500 are all blank.

Reject and Stop when no codes are indicated on either Form 5500 Line 8a or Line 8b. Pension
and/or Welfare codes must be provided.

PensionCodeTable/n1:TypePensionBnftCode ) =0 and count ( n1:Form5500/n1:WelfareCodeTable/n1:
TypeWelfareBnftCode ) =0
August 1, 2006 952


Severity: Reject and Stop Agency DOL IRS
Specification
When SF-TYPE-PENSION-BNFT-CODE and SF-TYPE-WELFARE-BNFT-CODE contains blank.
Bypasses
C P
Explanation
Fail when Lines 9a and 9b of Form 5500-SF are all blank.

Reject and Stop when no codes are indicated on either Form 5500-SF Line 9a or Line 9b.
Pension and/or Welfare codes must be provided.
Test XPATH: not( ../n1:Bypass/n1:BypassC ='1' or ../n1:Bypass/n1:BypassP ='1' ) and n1:SF and
count( n1:SF/n1:PensionCodeTable/n1:TypePensionBnftCode ) =0 and count ( n1:SF/n1:
WelfareCodeTable/n1:TypeWelfareBnftCode ) =0
August 1, 2006 953


TEST: P-200 Baseline Date 2005-07-01 Revision Date
Severity: Reject Agency DOL
Specification
When Schedule(s) A not attached and either INT-POOL-SEP-ACCT-BOY-AMT or INT-POOL-SEP-ACCT-
EOY-AMT is not blank.
Bypasses
C J O P S X
Explanation
If BOY Pooled-Separate Account assets or EOY Pooled-Separate Account assets are present
[Schedule H], then Schedule(s) A must be attached.

Alert when Schedule A is not provided and Schedule H Line 1c(10) Pooled-Separate Account has
an amount indicated.
Test XPATH: not( ../n1:Bypass/n1:BypassC ='1' or ../n1:Bypass/n1:BypassJ ='1' or ../n1:Bypass/

n1:BypassO ='1' or ../n1:Bypass/n1:BypassP ='1' or ../n1:Bypass/n1:BypassS ='1' or ../n1:
Bypass/n1:BypassX ='1') and count( n1:SchA ) = 0 and count ( n1:SchH/n1:IntPoolSepAcctBoyAmt
| n1:SchH/n1:IntPoolSepAcctEoyAmt ) > 0
August 1, 2006 954


Severity: Accept and flag Agency DOL
Specification
When Schedule(s) A not attached and either INS-CO-GEN-ACCT-BOY-AMT or INS-CO-GEN-ACCT-EOY-
AMT is greater than zero.
Bypasses
C J O P S X
Explanation
If BOY Value of Funds Held in Insurance Company or EOY Value of Funds Held in Insurance
Company are present [Schedule H], then Schedule(s) A must be attached.

Alert when Schedule A is not provided and either Schedule H Line 1c(14)(a) or Line 1c(14)(b)
indicates an amount.

n1:BypassO ='1' or ../n1:Bypass/n1:BypassP ='1' or ../n1:Bypass/n1:BypassS ='1' or ../n1:
Bypass/n1:BypassX ='1') and count( n1:SchA) = 0 and (n1:SchH/n1:InsCoGenAcctBoyAmt != 0 or
n1:SchH/n1:InsCoGenAcctEoyAmt != 0 ) and not( n1:Form5500/n1:ShortPlanYrInd = '1' )
August 1, 2006 955


Specification
(When Schedule D not attached or when present and no data provided for DFE-P1-ENTITY-NAME or
DFE-P1-SPONS-NAME or DFE-P1-PLAN-EIN or DFE-P1-PLAN-PN or DFE-P1-ENTITY-CODE or DFE-P1-PLAN-
INT-EOY-AMT or DFE-P2-PLAN-NAME or DFE-P2-PLAN-SPONS-NAME or DFE-P2-PLAN-EIN or DFE-P2-PLAN-
PN) and ( sum of INT-COMMON-TR-BOY-AMT, INT-POOL-SEP-ACCT-BOY-AMT, INT-MASTER-TR-BOY-AMT,
INT-103-12-INVST-BOY-AMT, INT-COMMON-TR-EOY-AMT, INT-POOL-SEP-ACCT-EOY-AMT, INT-MASTER-TR-
EOY-AMT, INT-103-12-INVST-EOY-AMT, GAIN-LOSS-COM-TRUST-AMT, GAIN-LOSS-POOL-SEP-AMT, GAIN-
LOSS-MASTER-TR-AMT, plus GAIN-LOSS-103-12-INVST-AMT contains an amount or (TYPE-DFE-PLAN-
ENTITY-CD contains a value.))
Bypasses
C P X
Explanation
No Schedule D provided when DFE investments (BOY and EOY) or DFE income is reported on
Schedule H or Part I, Line A on Form 5500 contains a DFE code.

Reject if no Schedule D Part I or Part II information is provided when Schedule H indicates
DFE assets or income, or when Form 5500 line A indicates a DFE. Review your responses to
Schedule H Part 1 lines 1c(9)(a)/(b) through 1c(13)(a)/(b) and Schedule H Part 2 lines 2b(6)
through 2b(9).

n1:BypassX='1' ) and count( n1:SchD/n1:DfeP1[string-length( n1:EntityName )>0 and string-
length( n1:SponsName )>0 and n1:PlanEIN and n1:PlanPN and n1:EntityCode and n1:
PlanIntEoyAmt]) = 0 and count (n1:SchD/n1:DfeP2[ string-length( n1:PlanName )>0 and string-
length( n1:SponsName )>0 and n1:PlanEIN and n1:PlanPN]) = 0 and (sum( n1:SchH/n1:
IntCommonTrBoyAmt | n1:SchH/n1:IntPoolSepAcctBoyAmt | n1:SchH/n1:IntMasterTrBoyAmt | n1:SchH/
n1:Int10312InvstBoyAmt | n1:SchH/n1:IntCommonTrEoyAmt | n1:SchH/n1:IntPoolSepAcctEoyAmt | n1:
SchH/n1:IntMasterTrEoyAmt | n1:SchH/n1:Int10312InvstEoyAmt | n1:SchH/n1:GainLossComTrustAmt
| n1:SchH/n1:GainLossPoolSepAmt | n1:SchH/n1:GainLossMasterTrAmt | n1:SchH/n1:
GainLoss10312InvstAmt ) >0 or n1:Form5500/n1:TypeDFEPlanEntityCd )
August 1, 2006 956


Specification
When Accountant's Opinion (AO-REPORT-DOC) not attached and any of (TOT-ASSETS-BOY-AMT or TOT-
ASSETS-EOY-AMT or TOT-LIABILITIES-BOY-AMT or TOT-LIABILITIES-EOY-AMT or NET-INCOME-AMT)
contains an amount, or (ACCTNT-OPINION-TYPE-CD is present)) unless ACCT-OPIN-NOT-ON-FILE-IND
contains "1" or "2."
Bypasses
C M O P X
Explanation
If the Accountant's Opinion is not attached, then beginning of year (BOY) and end of year
(EOY) total assets (Schedule H/Lines 1f(a) and (b)), liabilities (Schedule H/Lines 1k(a) and
1k(b)), and Net Income (Schedule H/Line 2(k)) must be blank, and the Accountant Opinion Type
box(es) (Schedule H/Line 3a(1) - (4)) cannot be checked unless the Accountant Opinion
exemption box(es) (Schedule H/Line 3d(1) or (2)) is checked.

Reject when Accountant’s Opinion (Attachments/AccountantOpinion) is not attached, and plan
or DFE assets (Schedule H line 1f), liabilities (Schedule H line 1k), or net income
(Schedule H line 2k) contains an amount at either Beginning of Year or End of Year.
Test XPATH: not( ../n1:Bypass/n1:BypassC='1' or ../n1:Bypass/n1:BypassM='1' or ../n1:Bypass/

n1:BypassO='1' or ../n1:Bypass/n1:BypassP='1' or ../n1:Bypass/n1:BypassX='1' ) and count( n1:
Attachments/n1:AccountantOpinion )=0 and ( count (n1:SchH/n1:TotAssetsBoyAmt | n1:SchH/n1:
TotAssetsEoyAmt | n1:SchH/n1:TotLiabilitiesBoyAmt | n1:SchH/n1:TotLiabilitiesEoyAmt | n1:
SchH/n1:NetIncomeAmt ) >0 or (n1:SchH/n1:AcctntOpinionTypeCd and not( n1:SchH/n1:
AcctOpinNotOnFileInd )) )
August 1, 2006 957


Severity: Accept and Flag Agency DOL
Specification
Accountant's Opinion (AO-REPORT-DOC) not attached when ACCT-OPIN-NOT-ON-FILE-IND contains
blank
Bypasses
C I M O P X
Explanation
If the accountant's opinion is not attached, then Line 3d(1) or (2) on Schedule H must be
checked.

Alert when Accountant's Opinion is not attached and neither Schedule H Lines 3d(1) or 3d(2)
are checked.
Test XPATH: not( ../n1:Bypass/n1:BypassC='1' or ../n1:Bypass/n1:BypassI='1' or ../n1:Bypass/

n1:BypassM='1' or ../n1:Bypass/n1:BypassO='1' or ../n1:Bypass/n1:BypassP='1' or ../n1:Bypass/
n1:BypassX='1' ) and count ( n1:Attachments/n1:AccountantOpinion )=0 and n1:SchH and not( n1:
SchH/n1:AcctOpinNotOnFileInd )
August 1, 2006 958


Specification
When FORM-TAX-PRD present and less than FORM-PLAN-YEAR-BEGIN-DATE or FORM-TAX-PRD minus FORM-
PLAN-YEAR-BEGIN-DATE is greater than 371 days.
Bypasses
C X
Explanation
Plan Year End cannot be earlier than Plan Year Begin and the difference cannot exceed 371
days.

Reject when the Form 5500 plan year ending date is earlier than the Form 5500 plan year
beginning date, or when the difference exceeds 371 days.
Test XPATH: not( ../n1:Bypass/n1:BypassC='1' or ../n1:Bypass/n1:BypassX='1' ) and ( days-from-

duration( xs:date( n1:Form5500/n1:PlanYearEndDate ) - xs:date( n1:Form5500/n1:
PlanYearBeginDate ) ) >371 or days-from-duration( xs:date( n1:Form5500/n1:PlanYearEndDate) -
xs:date( n1:Form5500/n1:PlanYearBeginDate ) ) <0)
August 1, 2006 959


TEST: P-209SF Baseline Date 2005-07-01 Revision Date
Specification
When SF-TAX-PRD present and less than SF-PLAN-YEAR-BEGIN-DATE or SF-TAX-PRD minus SF-PLAN-
YEAR-BEGIN-DATE is greater than 371 days.
Bypasses
C
Explanation
Plan Year End cannot be earlier than Plan Year Begin and the difference cannot exceed 371
days.

Reject when the Form 5500-SF plan year ending date is earlier than the Form 5500-SF plan
year beginning date, or when the difference exceeds 371 days.
Test XPATH: not( ../n1:Bypass/n1:BypassC='1' ) and ( days-from-duration( xs:date( n1:SF/n1:

PlanYearEndDate ) - xs:date( n1:SF/n1:PlanYearBeginDate ) ) >371 or days-from-duration( xs:
date( n1:SF/n1:PlanYearEndDate ) - xs:date( n1:SF/n1:PlanYearBeginDate ) ) <0)
August 1, 2006 960


Specification
TYPE-PLAN-ENTITY-CD contains blank.
Bypasses
C P X
Explanation
Entity Type must be checked.

Reject when the Entity Type on Form 5500 Line A is blank. You must choose one of the entity
types listed on Form 5500, Line A.

n1:BypassX='1' ) and n1:Form5500 and not( n1:Form5500/n1:TypePlanEntityCd )
August 1, 2006 961


Specification
SF-PLAN-ENTITY-CD contains blank.
Bypasses
C P
Explanation
Entity Type must be checked.

Reject when the Entity Type on Form 5500-SF Line A is blank. You must choose one of the
entity types listed on Form 5500 SF, Line A.
Test XPATH: not( ../n1:Bypass/n1:BypassC='1' or ../n1:Bypass/n1:BypassP='1' ) and n1:SF and

not( string-length( n1:SF/n1:TypePlanEntityCd ) >0 )
August 1, 2006 962


TEST: P-211A Baseline Date 2005-07-01 Revision Date
Specification
TYPE-DFE-PLAN-ENTITY-CD contains blank when TYPE-PLAN-ENTITY-CD contains "4."
Bypasses
C P X
Explanation
Box A(4) on Form 5500 was checked, however, type of DFE was blank or invalid.

Reject when Form 5500 line A, Box A(4) is checked, but a valid DFE code is not provided.

n1:BypassX='1' ) and n1:Form5500/n1:TypePlanEntityCd ='4' and not( string-length( n1:
Form5500/n1:TypeDFEPlanEntityCd ) > 0 )
August 1, 2006 963


TEST: P-211B Baseline Date 2005-07-01 Revision Date
Specification
TYPE-DFE-PLAN-ENTITY-CD contains entry and TYPE-PLAN-ENTITY-CD not equal to 4 (DFE).
Bypasses
C P X
Explanation
A DFE code was entered, but Box A(4) on Form 5500 was not checked.

Reject when a DFE code is entered in Form 5500 line A but Box A(4) is not checked.

n1:BypassX='1' ) and string-length( n1:Form5500/n1:TypeDFEPlanEntityCd ) > 0 and not( n1:
Form5500/n1:TypePlanEntityCd = '4' )
August 1, 2006 964


Specification
If Schedule H present and TYPE-DFE-PLAN-ENTITY-CD contains a value and TOT-ASSETS-BOY-AMT
and TOT-ASSETS-EOY-AMT and TOT-INCOME-AMT are blank or zero.
Bypasses
C P X
Explanation
If (5500) Line A(4) indicates an entry, then BOY Total Assets (Schedule H) or EOY Total
Assets (Schedule H) or Total Income (Schedule H) must indicate an amount.

Reject when Form 5500 Line A(4) indicates a DFE, but neither Schedule H BOY Total Assets
(line 1f) nor EOY Total Assets (line 1f) nor Total Income (line 2d) indicate an amount.
Test XPATH: not ( ../n1:Bypass/n1:BypassC='1' or ../n1:Bypass/n1:BypassP='1' or ../n1:Bypass/

n1:BypassX='1' ) and n1:Form5500/n1:TypePlanEntityCd = '4' and count( n1:SchH ) > 0 and
count ( n1:SchH/n1:TotAssetsBoyAmt | n1:SchH/n1:TotAssetsEoyAmt | n1:SchH/n1:TotIncomeAmt )
= 0
August 1, 2006 965


TEST: P-212A Baseline Date 2005-07-01 Revision Date
Specification
TYPE-PLAN-ENTITY-CD contains "4" and Schedule H not attached.
Bypasses
C P X
Explanation
If (5500) Line A(4) indicates an entry, a Schedule H must be attached.

Reject when Form 5500 Box A(4) is checked but Schedule H is not provided.

n1:BypassX='1' ) and n1:Form5500/n1:TypePlanEntityCd = '4' and not(count( n1:SchH ) > 0 )
August 1, 2006 966


TEST: P-212B Baseline Date 2005-07-01 Revision Date
Specification
TYPE-PLAN-ENTITY-CD contains "4" and Schedule D not attached.
Bypasses
C P X
Explanation
If (5500) Line A(4) indicates an entry, a Schedule D must be attached.

Reject when Form 5500 Line A(4) is checked but Schedule D is not provided.

n1:BypassX='1' ) and n1:Form5500/n1:TypePlanEntityCd = '4' and not( count( n1:SchD) > 0 )
August 1, 2006 967


Specification
TYPE-DFE-PLAN-ENTITY-CD Contains "E" or "G" and valid Accountant's Opinion (AO-REPORT-DOC)
is not attached.
Bypasses
C M O P X
Explanation
Accountant's Opinion must be attached when Form 5500 Line A(4) equals "E" (103-12IE) or
"G" (GIA).

Reject when Accountant's Opinion is not attached and Form 5500 line A(4) equals "E" (103-
12IE) or "G" (GIA).
Test XPATH: not ( ../n1:Bypass/n1:BypassC='1' or ../n1:Bypass/n1:BypassM='1' or ../n1:Bypass/

n1:BypassO='1' or ../n1:Bypass/n1:BypassP='1' or ../n1:Bypass/n1:BypassX='1' ) and ( n1:
Form5500/n1:TypeDFEPlanEntityCd = "E" or n1:Form5500/n1:TypeDFEPlanEntityCd = "G" ) and count
( n1:Attachments/n1:AccountantOpinion )=0
August 1, 2006 968


Specification
FINAL-FILING-IND = '1' but BYPASS-T does not equal '1'.
Bypasses
C P X Z
Explanation
Fail when the Final Return Box is checked, but "termination criteria" (BypassT) not met.

Alert when Form 5500 line B(3) is checked, but termination criteria not met. Check to ensure
that all assets have been distributed and that there are no participants in the plan at year
end. Please check your response to Schedule H, Part IV, line 4k or Schedule I, Part II, Line
4j.

n1:BypassX='1' or ../n1:Bypass/n1:BypassZ ='1') and not( ../n1:Bypass/n1:BypassT ='1') and
n1:Form5500/n1:FinalFilingInd ='1'
August 1, 2006 969


Specification
SF-FINAL-FILING-IND = “1• but BYPASS-T does not equal “1.
Bypasses
C P X
Explanation
Fail when the Final Return Box is checked, but “termination criteria• (BypassT) not met.

Alert when Form 5500-SF line B(3) is checked, but termination criteria not met. Check to
ensure that all assets have been distributed and that there are no participants in the plan
at year end. Please check your response to form 5500SF, Part VII, line 13b.

n1:BypassX ='1' ) and not( ../n1:Bypass/n1:BypassT ='1') and n1:SF/n1:FinalFilingInd ='1'
August 1, 2006 970


Specification
When EXT-APPLICATION-FILED-IND is checked and no Extension (EXTENSION-TYPE-CODE='1') or DFVC
(EXTENSION-TYPE-CODE='2') or special extension statement ( EXTENSION-TYPE-CODE='3' ) is
attached.
Bypasses
C X
Explanation
If Extension Box D on Part I of the Form 5500 is checked, then an extension or DFVC
statement must be attached.

Reject when Line D of Form 5500 is checked, but an extension (Extension
[ExtensionTypeCode='1']) or DFVC statement [Extension{ExtensionTypeCode='2']) or special
extension statement ( Extension[ExtensionTypeCode='3']) is not attached.
Test XPATH: not( ../n1:Bypass/n1:BypassC ='1' or ../n1:Bypass/n1:BypassX ='1' ) and (n1:

Form5500/n1:ExtApplicationFiledInd = '1' and count( n1:Attachments/n1:Extension [ n1:
ExtensionTypeCode = '1'] | n1:Attachments/n1:Extension [ n1:ExtensionTypeCode = '3'] ) = 0 )
or ( n1:Form5500/n1:DFVCApplicationFiledInd = '1' and count( n1:Attachments/n1:Extension [n1:
ExtensionTypeCode = '2']) = 0)
August 1, 2006 971


Specification
When SF-EXT-APPLICATION-FILED-IND is checked and no Extension (EXTENSION-TYPE-CODE='1') or
DFVC (EXTENSION-TYPE-CODE='2') or special extension statement ( EXTENSION-TYPE-CODE='3' ) is
attached.
Bypasses
C
Explanation
If Extension Box C on Part I of the Form 5500-SF is checked, then an extension, DFVC
statement, or special extension statement must be attached.

Reject when Line C of Form 5500-SF is checked, but an extension (Extension
[ExtensionTypeCode='1']) or DFVC statement (Extension [ExtensionTypeCode=2]) or special
extension statement (Extension [ExtensionTypeCode='3']) is not attached.
Test XPATH: not( ../n1:Bypass/n1:BypassC ='1' ) and ( ( n1:SF/n1:ExtApplicationFiledInd = '1'

and count( n1:Attachments/n1:Extension [n1:ExtensionTypeCode ='1'] | n1:Attachments/n1:
Extension [n1:ExtensionTypeCode = '3' ] ) = 0 ) or ( n1:SF/n1:DFVCApplicationFiledInd ='1'
and count( n1:Attachments/n1:Extension [n1:ExtensionTypeCode= '2'] ) = 0 ) )
August 1, 2006 972


Specification
When SPONS-DFE-PN is between 001 and 500 and TYPE-PENSION-BNFT-CODE is blank.
Bypasses
C X Z
Explanation
If the Plan Number is less than 501, then the appropriate plan characteristic code(s) must
be indicated.

Reject when no pension benefit codes are indicated in Form 5500 line 8a and the Plan Number
is less than 501.
Test XPATH: not ( ../n1:Bypass/n1:BypassC='1' or ../n1:Bypass/n1:BypassX='1' or ../n1:Bypass/

n1:BypassZ='1') and number(n1:Form5500/n1:SponsDfePlanNum )< 501 and count( n1:Form5500/n1:
PensionCodeTable/n1:TypePensionBnftCode ) = 0
August 1, 2006 973


Specification
When SF-PLAN-NUM is between 001 and 500 and SF-TYPE-PENSION-BNFT-CODE is blank.
Bypasses
C
Explanation
If the Plan Number is less than 501, then the appropriate plan characteristic code(s) must
be indicated.

Reject when no pension benefit codes are indicated in Form 5500-SF line 9a and the Plan
Number is less than 501.
Test XPATH: not ( ../n1:Bypass/n1:BypassC='1' ) and number( n1:SF/n1:SponsorPlanNum )< 501

and count( n1:SF/n1:PensionCodeTable/n1:TypePensionBnftCode ) = 0
August 1, 2006 974


Specification
PLAN-EFF-DATE contains blank.
Bypasses
C P X Z
Explanation
Effective Date cannot be blank.

Reject when the plan effective date on Form 5500 line 1c is blank.

n1:BypassX='1' or ../n1:Bypass/n1:BypassZ='1' ) and n1:Form5500 and not( n1:Form5500/n1:
PlanEffDate )
August 1, 2006 975


Specification
SF-PLAN-EFF-DATE contains blank.
Bypasses
C P
Explanation
Effective Date cannot be blank.

Reject when the plan effective date on Form 5500-SF Line 1c is blank.
Test XPATH: not ( ../n1:Bypass/n1:BypassC='1' or ../n1:Bypass/n1:BypassP='1' ) and n1:SF and

not( exists( n1:SF/n1:PlanEffDate ) )
August 1, 2006 976


Specification
ADMIN-NAME contains blank
Bypasses
C P X Z
Explanation
Administrator Name must be present.

Reject when the Plan Administrator's Name on Form 5500, Part II, Line 3a is blank.

n1:BypassX='1' or ../n1:Bypass/n1:BypassZ='1' ) and not(string-length( n1:Form5500/n1:
Administrator/n1:Name )>0)
August 1, 2006 977


Specification
SF-ADMIN-NAME contains blank.
Bypasses
C P
Explanation
Administrator Name must be present.

Reject when the Plan Administrator’s Name on Form 5500-SF, Part II, Line 3a is blank.
Test XPATH: not( ../n1:Bypass/n1:BypassC='1' or ../n1:Bypass/n1:BypassP='1' ) and not(string-

length( n1:SF/n1:Administrator/n1:Name )>0)
August 1, 2006 978


Specification
ADMIN-EIN contains blank.
Bypasses
C P X Z
Explanation
Administrator EIN must be present.

Reject when the Plan Administrator's EIN on Form 5500, Part II, Line 3b, is blank.

n1:BypassX='1' or ../n1:Bypass/n1:BypassZ='1' ) and n1:Form5500 and not( n1:Form5500/n1:
Administrator/n1:EIN )
August 1, 2006 979


Specification
SF-ADMIN-EIN contains blank.
Bypasses
C P
Explanation
Administrator EIN must be present.

Reject when the Plan Administrator’s EIN on Form 5500-SF, Part II, Line 3b is blank.

not( exists( n1:SF/n1:Administrator/n1:EIN ) )
August 1, 2006 980


Severity: Reject and Stop Agency DOL
Specification
ADMIN-SIGNATURE-IND = '0' indicating missing or invalid Plan Administrator signature
Bypasses
C G X Z
Explanation
The Plan Administrator's USERID and PIN must be present and valid.

Reject and Stop when Administrator's signature on the filing is missing or invalid.

n1:BypassX='1' or ../n1:Bypass/n1:BypassZ='1' ) and n1:Form5500 and not( ../n1:AuthInds/n1:
AdminSignatureValidInd ='1')
August 1, 2006 981


Specification
ADMIN-SIGNATURE-IND = ‘0’ or blank indicating missing or invalid Plan Administrator
signature.
Bypasses
C P
Explanation
The Plan Administrator's USERID and PIN must be present and valid.

Reject and Stop when Administrator's signature on the filing is missing or invalid.

not( ../n1:AuthInds/n1:AdminSignatureValidInd ='1' )
August 1, 2006 982


Specification
When TOT-PARTCP-BOY-CNT greater than 120 and Schedule H not attached.
Bypasses
C I J O P X Z
Explanation
Fail when the number of participants at the beginning of the plan year exceeds 120 and
Schedule H is not attached.

Reject when when Schedule H is not provided and Form 5500 line 5 exceeds 120 participants.
Test XPATH: not ( ../n1:Bypass/n1:BypassC='1' or ../n1:Bypass/n1:BypassI='1' or ../n1:Bypass/

n1:BypassJ ='1' or ../n1:Bypass/n1:BypassO='1' or ../n1:Bypass/n1:BypassP='1' or ../n1:
Bypass/n1:BypassX='1' or ../n1:Bypass/n1:BypassZ='1' ) and n1:Form5500/n1:TotPartcpBoyCnt >
120 and not(count( n1:SchH ) > 0 )
August 1, 2006 983


Specification
SF-TOT-PARTCP-BOY-CNT greater than 120.
Bypasses
C
Explanation
Fail when the number of participants at the beginning of the plan year exceeds 120 and Form
5500-SF is filed.

Reject and Stop when Form 5500-SF is used and Form 5500-SF Line 5a exceeds 120 participants.
Test XPATH: not( ../n1:Bypass/n1:BypassC ='1') and n1:SF/n1:TotPartcpBoyCnt > 120
August 1, 2006 984


Specification
When SUBTL-ACT-RTD-SEP-CNT blank or not equal to (TOT-ACTIVE-PARTCP-CNT plus RTD-SEP-PARTCP-
RCVG-CNT plus RTD-SEP-PARTCP-FUT-CNT).
Bypasses
C P X Z
Explanation
Line 6d cannot be blank and Line 6d must equal the sum of lines 6a+6b+6c.

Reject when Form 5500 Line 6d is blank or does not equal the sum of lines 6a, 6b, and 6c.

n1:BypassX='1' or ../n1:Bypass/n1:BypassZ='1' ) and n1:Form5500 and (not( n1:Form5500/n1:
SubtlActRtdSepCnt ) or not(sum( n1:Form5500/n1:SubtlActRtdSepCnt ) = sum( n1:Form5500/n1:
TotActivePartcpCnt | n1:Form5500/n1:RtdSepPartcpRcvgCnt | n1:Form5500/n1:
RtdSepPartcpFutCnt )) )
August 1, 2006 985


Specification
When TOT-ACT-RTD-SEP-BENEF-CNT blank or not equal to (SUBTL-ACT-RTD-SEP-CNT plus BENEF-RCVG-
BNFT-CNT).
Bypasses
C G P W X Z
Explanation
Line 6f cannot be blank and Line 6f must equal the sum of Lines 6d+6e.

Reject when Form 5500 line 6f is blank or does not equal the sum of Lines 6d and 6e.

Bypass/n1:BypassZ ='1') and n1:Form5500 and not( n1:Form5500/n1:TotActRtdSepBenefCnt = sum
( n1:Form5500/n1:SubtlActRtdSepCnt | n1:Form5500/n1:BenefRcvgBnftCnt ) )
August 1, 2006 986


Specification
When either FUNDING-TRUST-IND or BENEFIT-TRUST-IND is checked, and ((TOT-ASSETS-BOY-AMT and
TOT-ASSETS-EOY-AMT and TOT-INCOME-AMT are blank) or (SMALL-TOT-ASSETS-BOY-AMT and SMALL-TOT-
ASSETS-EOY-AMT and SMALL-TOT-INCOME-AMT are blank)), unless INITIAL-FILING-IND is checked.
Bypasses
C P X Z
Explanation
If a 'Trust' is indicated on Lines 9a or 9b in Part II of Form 5500, then BOY or EOY total
assets or total income for either small plans (Schedule I) or large plans (Schedule H) must
indicate an amount, unless it is an 'initial' filing.

Reject if a Trust is indicated on Form 5500 Line 9a or 9b, and no amount is indicated in
either Schedule H Line 1f BOY or EOY total assets or Line 2d total income, or Schedule I
Line 1a BOY or EOY total assets or Line 2d total income, unless Form 5500 line B(1) is
checked.

n1:BypassX ='1' or ../n1:Bypass/n1:BypassZ ='1') and ( n1:Form5500/n1:FundingArrangement/n1:
TrustInd = '1' or n1:Form5500/n1:BenefitArrangement/n1:TrustInd = '1' ) and ( ( n1:SchH and
not( n1:SchH/n1:TotAssetsBoyAmt ) and not( n1:SchH/n1:TotAssetsEoyAmt ) and not( n1:SchH/n1:
TotIncomeAmt ) ) or ( n1:SchI and not( n1:SchI/n1:TotAssetsBoyAmt ) and not( n1:SchI/n1:
TotAssetsEoyAmt ) and not( n1:SchI/n1:TotIncomeAmt ) ) ) and not(n1:Form5500/n1:
InitialFilingInd = '1' )
August 1, 2006 987


Specification
FUNDING-GEN-ASSET-IND is checked and BENEFIT-GEN-ASSET-IND is checked, and ((TOT-ASSETS-BOY-
AMT, or TOT-ASSETS-EOY-AMT, or TOT-INCOME-AMT is not equal tozero) or (SMALL-TOT-ASSETS-BOY-
AMT, or SMALL-TOT-ASSETS-EOY-AMT, or SMALL-TOT-INCOME-AMT is not equal to zero)).
Bypasses
C P W X Z
Explanation
If General Asset is indicated on Line 9a and 9b in Part II of Form 5500, then BOY and EOY
total assets and total income for small or large plans must be zero.

Reject when Schedule H or Schedule I indicate an amount other than zero in total assets or
total income, and Form 5500 line 9a(4) and 9b(4) have been checked.

n1:BypassW ='1' or ../n1:Bypass/n1:BypassX ='1' or ../n1:Bypass/n1:BypassZ ='1') and n1:
Form5500/n1:FundingArrangement/n1:GeneralAssetInd = '1' and n1:Form5500/n1:
BenefitArrangement/n1:GeneralAssetInd = '1' and ( n1:SchH/n1:TotAssetsBoyAmt != 0 or n1:SchH/
n1:TotAssetsEoyAmt != 0 or n1:SchH/n1:TotIncomeAmt != 0 or n1:SchI/n1:TotAssetsBoyAmt != 0
or n1:SchI/n1:TotAssetsEoyAmt != 0 or n1:SchI/n1:TotIncomeAmt != 0 )
August 1, 2006 988


Specification
FUNDING-INSURANCE-IND is unchecked and FUNDING-SEC412-IND is unchecked and (INT-POOL-SEP-
ACCT-BOY-AMT is present or INT-POOL-SEP-ACCT-EOY-AMT is present).
Bypasses
C J P X Z
Explanation
If BOY or EOY Pooled-Separate Account assets are present, then Line 9a(1) and/or Line 9a(2)
on Form 5500 must be checked.

Reject when neither Form 5500 Line 9a(1) nor Line 9a(2) are checked and Schedule H line 1c
(10) indicates BOY or EOY Pooled-Separate Account amounts.

n1:BypassP ='1' or ../n1:Bypass/n1:BypassX ='1' or ../n1:Bypass/n1:BypassZ ='1') and not(n1:
Form5500/n1:FundingArrangement/n1:InsuranceInd = '1' or n1:Form5500/n1:FundingArrangement/n1:
CdSection412Ind = '1' ) and ( n1:SchH/n1:IntPoolSepAcctBoyAmt > 0 or n1:SchH/n1:
IntPoolSepAcctEoyAmt > 0 )
August 1, 2006 989


Specification
NUM-SCH-A-ATTACHED-CNT must be equal to the number of Schedule(s) A attached.
Bypasses
C N P X
Explanation
The filer's count of Schedule(s) A must equal the number of Schedule(s) A attached.

Reject if Form 5500 Line 10b(3) does not equal to the number of Schedules A attached.

n1:BypassP ='1' or ../n1:Bypass/n1:BypassX ='1') and not( sum( n1:Form5500/n1:
NumSchAAttachedCnt ) = count( n1:SchA ) )
August 1, 2006 990


Specification
When SCH-A-PLAN-NUM present and not equal to SPONS-DFE-PN.
Bypasses
C P X
Explanation
The Plan Number on Schedule(s) A must match the Plan Number on Line 1(b) of Form 5500.

Reject when the plan number on Schedule(s) A does not match the plan number on Form 5500,
Part II, Line 1(b).

n1:BypassX='1' ) and ( n1:SchA/n1:PlanNum != n1:Form5500/n1:SponsDfePlanNum )
August 1, 2006 991


Specification
When SCH-A-EIN present and not equal to SPONS-DFE-EIN.
Bypasses
C P X
Explanation
The EIN on Schedule(s) A must match the EIN on Line 2(b) of Form 5500.

Reject when the EIN on Schedule A does not match the EIN on Form 5500, Part II, Line 2(b).

n1:BypassX='1' ) and ( n1:SchA/n1:EIN != n1:Form5500/n1:SponsorDfe/n1:EIN )
August 1, 2006 992


Specification
If PROVIDER-TERM-NAME blank and PROVIDER-TERM-EIN, PROVIDER-TERM-POSITION, or PROVIDER-TERM-
TEXT is present.
Bypasses
C J M O P X
Explanation
The Name of the terminated service provider must be indicated if an EIN, Position, or an
Explanation for termination is provided.

Reject if the Name of the terminated service provider is not indicated on Part III of
Schedule C when an EIN, Position, or an Explanation for termination is provided.
Test XPATH: not( ../n1:Bypass/n1:BypassC='1' or ../n1:Bypass/n1:BypassJ ='1' or ../n1:Bypass/

n1:BypassX='1' ) and n1:SchC/n1:ProviderTerm[ not(string-length( n1:Name )>0) and (n1:EIN or
string-length( n1:Position ) > 0 or string-length( n1:Text ) > 0) ]
August 1, 2006 993


Specification
If PROVIDER-TERM-EIN blank and PROVIDER-TERM-NAME, PROVIDER-TERM-POSITION, or PROVIDER-TERM-
TEXT is present.
Bypasses
C J M O P X
Explanation
The EIN of the terminated service provider must be indicated if a Name, Position, or an
Explanation for termination is provided.

Reject if the EIN of the terminated service provider is not indicated in Part III of
Schedule C when a Name, Position, or an Explanation for termination is provided.

n1:BypassX='1' ) and n1:SchC/n1:ProviderTerm[ not( n1:EIN ) and ( string-length( n1:Name ) >
0 or string-length( n1:Position ) > 0 or string-length( n1:Text ) > 0) ]
August 1, 2006 994


Specification
DFE-P1-ENTITY-NAME contains blank and DFE-P1-SPONS-NAME, DFE-P1-PLAN-EIN, DFE-P1-PLAN-PN,
DFE-P1-ENTITY-CODE, or DFE-P1-PLAN-INT-EOY-AMT is present.
Bypasses
C P X
Explanation
If the Plan/Entity Name, EIN/PN, Entity Code, or Plan's Interest Amount are present, then
the Plan/Entity Name must be indicated.

Reject when the name of the MTIA, CCT, PSA, or 103-12IE on Part I(a) of Schedule D is blank.

n1:BypassX='1' ) and n1:SchD/n1:DfeP1[ string-length(n1:EntityName ) = 0 and ( string-length
(n1:SponsName ) > 0 or n1:PlanEIN or n1:PlanPN or string-length(n1:EntityCode ) > 0 or n1:
PlanIntEoyAmt )]
August 1, 2006 995


Specification
DFE-P1-SPONS-NAME contains blank and DFE-P1-ENTITY-NAME, DFE-P1-PLAN-EIN, DFE-P1-PLAN-PN,
Bypasses
C P X
Explanation
If the Plan/Entity Name, EIN/PN, Entity Code, or Plan's Interest Amount are present, then
the Name of Plan/Sponsor Name must be indicated.

Reject when the Sponsor Name on Schedule D Part I(b) is blank.

n1:BypassX='1' ) and n1:SchD/n1:DfeP1[ string-length(n1:SponsName ) = 0 and ( string-length
( n1:EntityName ) > 0 or n1:PlanEIN or n1:PlanPN or string-length( n1:EntityCode ) > 0 or n1:
PlanIntEoyAmt )]
August 1, 2006 996


Specification
DFE-P1-PLAN-EIN or DFE-P1-PLAN-PN contains blank and DFE-P1-ENTITY-NAME, DFE-P1-SPONS-NAME,
Bypasses
C P X
Explanation
If Plan/Entity Name, Name of Plan/Sponsor Name, Entity Code, or Plan's Interest Amount are
present, then the EIN/PN must be present and valid.

Reject when either the EIN or PN on Schedule D Part I(c) are blank.
Test XPATH:
August 1, 2006 997


Specification
DFE-P1-ENTITY-CODE contains blank and DFE-P1-ENTITY-NAME, DFE-P1-SPONS-NAME, DFE-P1-PLAN-
EIN, DFE-P1-PLAN-PN, or DFE-P1-PLAN-INT-EOY-AMT is present.
Bypasses
C P X
Explanation
If Plan/Entity Name, Name of Plan/Sponsor Name, EIN/PN, or Plan's Interest Amount are
present, then the Entity Code must be present and valid.

Reject when the Entity Code on Schedule D Part I(d) is blank.

n1:BypassX='1' ) and n1:SchD/n1:DfeP1[ not(string-length(n1:EntityCode ) > 0 ) and ( string-
length( n1:EntityName ) > 0 or string-length( n1:SponsName ) > 0 or n1:PlanEIN or n1:PlanPN
or n1:PlanIntEoyAmt )]
August 1, 2006 998


Specification
DFE-P1-PLAN-INT-EOY-AMT contains blank and DFE-P1-ENTITY-NAME, DFE-P1-SPONS-NAME, DFE-P1-
PLAN-EIN, DFE-P1-PLAN-PN, or DFE-P1-ENTITY-CODE is present.
Bypasses
C P X
Explanation
If Plan/Entity Name, Name of Plan/Sponsor Name, EIN/PN, or Entity Code are present, then the
Dollar Value of Interest at EOY must be indicated.

Reject when the Dollar Value of Interest on Schedule D Part I(e) is blank.

n1:BypassX='1' ) and n1:SchD/n1:DfeP1[ not(n1:PlanIntEoyAmt ) and ( string-length(n1:
SponsName ) > 0 or n1:PlanEIN or n1:PlanPN or string-length(n1:EntityCode ) > 0 or string-
length( n1:EntityName ) > 0 )]
August 1, 2006 999


Specification
INS-CO-GEN-ACCT-BOY-AMT or INS-CO-GEN-ACCT-EOY-AMT is present and (both FUNDING-INSURANCE-
IND and BENEFIT-INSURANCE-IND are not checked).
Bypasses
C J P X Z
Explanation
If BOY or EOY Value of Funds Held in Insurance Company General Account is present, then
either Line 9a(1) or 9b(1) on Form 5500 must be checked.

Reject when Schedule H line 1c(14), funds held in insurance company, contains an amount but
neither Form 5500 line 9a(1) nor 9b(1) is checked.

n1:BypassP ='1' or ../n1:Bypass/n1:BypassX ='1' or ../n1:Bypass/n1:BypassZ ='1') and not(n1:
Form5500/n1:FundingArrangement/n1:InsuranceInd = '1') and not(n1:Form5500/n1:
BenefitArrangement/n1:InsuranceInd = '1' ) and ( n1:SchH/n1:InsCoGenAcctBoyAmt | n1:SchH/n1:
InsCoGenAcctEoyAmt )
August 1, 2006 1000


Specification
TOT-ASSETS-BOY-AMT not equal to the sum of (NON-INT-BEAR-CASH-BOY-AMT, EMPLR-CONTRIB-BOY-
AMT, PARTCP-CONTRIB-BOY-AMT, OTHER-RECEIVABLES-BOY-AMT, INT-BEAR-CASH-BOY-AMT, GOVT-SEC-BOY-
AMT, CORP-DEBT-PREFERRED-BOY-AMT, CORP-DEBT-OTHER-BOY-AMT, PREF-STOCK-BOY-AMT, COMMON-STOCK-
BOY-AMT, JOINT-VENTURE-BOY-AMT, REAL-ESTATE-BOY-AMT, OTHER-LOANS-BOY-AMT, PARTCP-LOANS-BOY-
AMT, INT-COMMON-TR-BOY-AMT, INT-POOL-SEP-ACCT-BOY-AMT, INT-MASTER-TR-BOY-AMT, INT-103-12-
INVST-BOY-AMT, INT-REG-INVST-CO-BOY-AMT, INS-CO-GEN-ACCT-BOY-AMT, OTH-INVST-BOY-AMT, EMPLR-
SEC-BOY-AMT, EMPLR-PROP-BOY-AMT, plus BLDGS-USED-BOY-AMT)
Bypasses
C J P X
Explanation
Total Assets, beginning of year, must equal the sum of total noninterest bearing cash,
employer receivables, participant receivables, other receivables, interest-bearing cash, U.
S. government securities, preferred corporate debt instruments, other corporate debt
instruments, preferred corporate stocks, common corporate stocks, partnership/joint venture
interests, real estate, other loans to participants, participant loans; interest in common/
collective trusts, interest in pooled-separate accounts, interest in master trusts, interest
in 103-12 investment entities, interest in registered investment companies, value of funds
held in insurance company general accounts, other assets, employer securities, employer real
property, and buildings and other property.

Reject when the Total Assets Beginning of Year Amount on Schedule H Line 1f(a) does not
equal the sum of Lines 1a(a) through 1e(a).

n1:BypassP='1' or ../n1:Bypass/n1:BypassX='1' ) and not(sum( n1:SchH/n1:TotAssetsBoyAmt ) =
sum( n1:SchH/n1:NonIntBearCashBoyAmt | n1:SchH/n1:EmplrContribBoyAmt | n1:SchH/n1:
PartcpContribBoyAmt | n1:SchH/n1:OtherReceivablesBoyAmt | n1:SchH/n1:IntBearCashBoyAmt | n1:
SchH/n1:GovtSecBoyAmt | n1:SchH/n1:CorpDebtPreferredBoyAmt | n1:SchH/n1:CorpDebtOtherBoyAmt
| n1:SchH/n1:PrefStockBoyAmt | n1:SchH/n1:CommonStockBoyAmt | n1:SchH/n1:JointVentureBoyAmt
| n1:SchH/n1:RealEstateBoyAmt | n1:SchH/n1:OtherLoansBoyAmt | n1:SchH/n1:PartcpLoansBoyAmt |
n1:SchH/n1:IntCommonTrBoyAmt | n1:SchH/n1:IntPoolSepAcctBoyAmt | n1:SchH/n1:
IntMasterTrBoyAmt | n1:SchH/n1:Int10312InvstBoyAmt | n1:SchH/n1:IntRegInvstCoBoyAmt | n1:
SchH/n1:InsCoGenAcctBoyAmt | n1:SchH/n1:OthInvstBoyAmt | n1:SchH/n1:EmplrSecBoyAmt | n1:SchH/
n1:EmplrPropBoyAmt | n1:SchH/n1:BldgsUsedBoyAmt ))
August 1, 2006 1001


Specification
When TOT-LIABILITIES-BOY-AMT not equal to the sum of (BNFTS-PAYABLE-BOY-AMT, OPRTNG-PAYABLE-
BOY-AMT, ACQUIS-INDBT-BOY-AMT, plus OTHER-LIAB-BOY-AMT)
Bypasses
C J P X
Explanation
Total Liabilities BOY must equal the sum of benefit claims payable, operating payables,
acquisition indebtedness, and other liabilities.

Reject when the Total Liabilities Beginning of Year amount on Schedule H Line 1k(a) does not
equal the sum of Lines 1g(a) through 1j(a).

n1:BypassP='1' or ../n1:Bypass/n1:BypassX='1' ) and not(sum( n1:SchH/n1:
TotLiabilitiesBoyAmt ) = sum( n1:SchH/n1:BnftsPayableBoyAmt | n1:SchH/n1:OprtngPayableBoyAmt
| n1:SchH/n1:AcquisIndbtBoyAmt | n1:SchH/n1:OtherLiabBoyAmt ))
August 1, 2006 1002


Specification
When NET-ASSETS-BOY-AMT not equal to the sum of TOT-ASSETS-BOY-AMT minus TOT-LIABILITIES-BOY-
AMT
Bypasses
C J P X
Explanation
Net Assets BOY must equal total assets BOY minus total liabilities BOY.

Reject when the Net Assets Beginning of Year amount on Schedule H Line 1l(a) does not equal
1f(a) minus 1k(a).

n1:BypassP='1' or ../n1:Bypass/n1:BypassX='1' ) and not(sum( n1:SchH/n1:NetAssetsBoyAmt ) =
sum( n1:SchH/n1:TotAssetsBoyAmt ) - sum( n1:SchH/n1:TotLiabilitiesBoyAmt ) )
August 1, 2006 1003


Specification
When INT-MASTER-TR-EOY-AMT not equal to the sum of (all values in DFE-P1-PLAN-INT-EOY-AMT
where DFE-P1-ENTITY-CODE equals "M").
Bypasses
C G J O P X
Explanation
The EOY Value of interest in Master Trust accounts on Line 1c(11)(b) [Schedule H] must be
equal to the total EOY dollar value of interest in column (e) on Schedule D, for all "M"
codes reported in column (d) on Schedule D.

Reject when the EOY Value of interest in Master Trust accounts on Line 1c(11)(b) of Schedule
H is not equal to the total EOY dollar value of interest in column (e) on Schedule D, for
all "M" codes. "M" codes are reported on Schedule D, Part I in column (d) .

Bypass/n1:BypassX='1' ) and ( sum(n1:SchH/n1:IntMasterTrEoyAmt) != sum( n1:SchD/n1:DfeP1
[ n1:EntityCode = 'M']/n1:PlanIntEoyAmt ))
August 1, 2006 1004


Specification
When INT-103-12-INVST-EOY-AMT not equal to the sum of (all values in DFE-P1-PLAN-INT-EOY-AMT
where DFE-P1-ENTITY-CODE equals "E").
Bypasses
C G J O P X
Explanation
The EOY Value of interest in 103-12 investment entities on Line 1c(12)(b) [Schedule H] must
be equal to the total EOY dollar value of interest in column (e) on Schedule D, for all "E"
codes reported in column (d) on Schedule D.

Reject when the EOY Value of interest in 103-12 investment entities on Line 1c(12)(b) of
Schedule H is not equal to the total EOY dollar value of interest in column (e) on Schedule
D, for all "E" codes. "E" codes are reported on Schedule D, Part I in column (d).

Bypass/n1:BypassX='1' ) and ( sum( n1:SchH/n1:Int10312InvstEoyAmt ) != sum( n1:SchD/n1:DfeP1
[ n1:EntityCode = 'E']/n1:PlanIntEoyAmt ))
August 1, 2006 1005


Specification
When INS-CO-GEN-ACCT-EOY-AMT is present and less than the sum of PENSION-EOY-BAL-AMT from
all Schedules A, and SCH-A-PLAN-YEAR-BEGIN-DATE matches FORM-PLAN-YEAR-BEGIN-DATE and SCH-A-
PLAN-YEAR-END-DATE matches FORM-TAX-PRD for all Schedules A.
Bypasses
C J P X
Explanation
The EOY Value of Funds Held in Insurance Company cannot be less than the sum of Schedule(s)
A Balance at the End of the Current Year (Part II, Line 6(f)).

Reject when value reported in Schedule H line 1c(14)(b) is less than the sum of Schedule A
line 6f for all Schedules A provided.
Test XPATH: not( ../n1:Bypass/n1:BypassC='1' or ../n1:Bypass/n1:BypassJ='1' or ../n1:Bypass/

n1:BypassP ='1' or ../n1:Bypass/n1:BypassX='1' ) and sum( n1:SchH/n1:InsCoGenAcctEoyAmt ) <
sum( n1:SchA/n1:PensionEoyBalAmt ) and count( n1:SchA[n1:PlanYearBeginDate != ../n1:Form5500/
n1:PlanYearBeginDate ] | n1:SchA[n1:PlanYearEndDate != ../n1:Form5500/n1:PlanYearEndDate ])
= 0
August 1, 2006 1006


Specification
When TOT-ASSETS-EOY-AMT not equal to the sum of (NON-INT-BEAR-CASH-EOY-AMT, EMPLR-CONTRIB-
EOY-AMT, PARTCP-CONTRIB-EOY-AMT, OTHER-RECEIVABLES-EOY-AMT, INT-BEAR-CASH-EOY-AMT, GOVT-SEC-
EOY-AMT, CORP-DEBT-PREFERRED-EOY-AMT, CORP-DEBT-OTHER-EOY-AMT, PREF-STOCK-EOY-AMT, COMMON-
STOCK-EOY-AMT, JOINT-VENTURE-EOY-AMT, REAL-ESTATE-EOY-AMT, OTHER-LOANS-EOY-AMT, PARTCP-LOANS-
EOY-AMT, INT-COMMON-TR-EOY-AMT, INT-POOL-SEP-ACCT-EOY-AMT, INT-MASTER-TR-EOY-AMT, INT-103-12-
INVST-EOY-AMT, INT-REG-INVST-CO-EOY-AMT, INS-CO-GEN-ACCT-EOY-AMT, OTH-INVST-EOY-AMT, EMPLR-
SEC-EOY-AMT, EMPLR-PROP-EOY-AMT, plus BLDGS-USED-EOY-AMT)
Bypasses
C J P X
Explanation
Total Assets, end of year, must equal the sum of noninterest-bearing cash, employer
receivables, participant receivables, other receivables, interest-bearing cash, U.S.
government securities, preferred corporate debt instruments, other corporate debt
instruments, preferred corporate stocks, common corporate stocks, partnership/joint venture
interests, real estate, other loans to participants, participant loans, interest in common/
collective trusts, interest in pooled-separate accounts, interest in master trusts, interest
in 103-12 investment entities, interest in registered investment companies, value of funds
held in insurance company general accounts, other assets, employer securities, employer real
property, and buildings and other property.

Reject when Schedule H Line 1f(b) Total Assets End of Year amount does not equal the sum of
Lines 1a(b) through 1e(b).

n1:BypassP='1' or ../n1:Bypass/n1:BypassX='1' ) and not(sum( n1:SchH/n1:TotAssetsEoyAmt ) =
sum( n1:SchH/n1:NonIntBearCashEoyAmt | n1:SchH/n1:EmplrContribEoyAmt | n1:SchH/n1:
PartcpContribEoyAmt | n1:SchH/n1:OtherReceivablesEoyAmt | n1:SchH/n1:IntBearCashEoyAmt | n1:
SchH/n1:GovtSecEoyAmt | n1:SchH/n1:CorpDebtPreferredEoyAmt | n1:SchH/n1:CorpDebtOtherEoyAmt
| n1:SchH/n1:PrefStockEoyAmt | n1:SchH/n1:CommonStockEoyAmt | n1:SchH/n1:JointVentureEoyAmt
| n1:SchH/n1:RealEstateEoyAmt | n1:SchH/n1:OtherLoansEoyAmt | n1:SchH/n1:PartcpLoansEoyAmt |
n1:SchH/n1:IntCommonTrEoyAmt | n1:SchH/n1:IntPoolSepAcctEoyAmt | n1:SchH/n1:
IntMasterTrEoyAmt | n1:SchH/n1:Int10312InvstEoyAmt | n1:SchH/n1:IntRegInvstCoEoyAmt | n1:
SchH/n1:InsCoGenAcctEoyAmt | n1:SchH/n1:OthInvstEoyAmt | n1:SchH/n1:EmplrSecEoyAmt | n1:SchH/
n1:EmplrPropEoyAmt | n1:SchH/n1:BldgsUsedEoyAmt ))
August 1, 2006 1007


Specification
When TOT-LIABILITIES-EOY-AMT not equal to the sum of (BNFTS-PAYABLE-EOY-AMT, OPRTNG-PAYABLE-
EOY-AMT, ACQUIS-INDBT-EOY-AMT, plus OTHER-LIAB-EOY-AMT)
Bypasses
C J P X
Explanation
Total Liabilities EOY must equal the sum of benefit claims payable, operating payables,
acquisition indebtedness, and other liabilities.

Reject when the Total Liabilities End of Year amount on Schedule H Line 1k(b) does not equal
the sum of Lines 1g(b) through 1j(b).

TotLiabilitiesEoyAmt ) = sum( n1:SchH/n1:BnftsPayableEoyAmt | n1:SchH/n1:OprtngPayableEoyAmt
| n1:SchH/n1:AcquisIndbtEoyAmt | n1:SchH/n1:OtherLiabEoyAmt ))
August 1, 2006 1008


Specification
When NET-ASSETS-EOY-AMT not equal to (TOT-ASSETS-EOY-AMT minus TOT-LIABILITIES-EOY-AMT).
Bypasses
C J P X
Explanation
Net Assets EOY must equal total assets minus total liabilities.

Reject when the Net Assets End of Year Amount on Schedule H Line 1l(b) does not equal 1f(b)
minus 1k(b).

n1:BypassP='1' or ../n1:Bypass/n1:BypassX='1' ) and not(sum( n1:SchH/n1:NetAssetsEoyAmt ) =
sum( n1:SchH/n1:TotAssetsEoyAmt ) - sum( n1:SchH/n1:TotLiabilitiesEoyAmt ) )
August 1, 2006 1009


Specification
When TOT-CONTRIB-AMT not equal to the sum of (EMPLR-CONTRIB-INCOME-AMT, PARTICIPANT-CONTRIB-
AMT, OTH-CONTRIB-RCVD-AMT, plus NON-CASH-CONTRIB-BS-AMT)
Bypasses
C J P X Z
Explanation
Total Contributions must equal the sum of employers, participants, others, and non-cash
contributions.

Reject when the Total Contribution amount on Schedule H Line 2a(3) does not equal the sum of
Lines 2a(1)A, (B), (C), and Line 2a(2).

n1:BypassP='1' or ../n1:Bypass/n1:BypassX='1' or ../n1:Bypass/n1:BypassZ='1' ) and not(sum
( n1:SchH/n1:TotContribAmt ) = sum( n1:SchH/n1:EmplrContribIncomeAmt | n1:SchH/n1:
ParticipantContribAmt | n1:SchH/n1:OthContribRcvdAmt | n1:SchH/n1:NonCashContribBsAmt ))
August 1, 2006 1010


Specification
When TOTAL-INTEREST-AMT not equal to the sum of (INT-BEAR-CASH-AMT, INT-ON-GOVT-SEC-AMT, INT-
ON-CORP-DEBT-AMT, INT-ON-OTH-LOANS-AMT, INT-ON-PARTCP-LOANS-AMT, plus INT-ON-OTH-INVST-AMT)
Bypasses
C J P X
Explanation
Total Interest must equal the sum of interest on interest-bearing cash, U.S. government
securities, corporate debt instruments, loans other than to participants, participant loans,
and other interest.

Reject when the Total Interest amount on Schedule H Line 2b(G) does not equal the sum of
Lines 2b(1)(A) through (F).

n1:BypassP='1' or ../n1:Bypass/n1:BypassX='1' ) and not(sum( n1:SchH/n1:TotalInterestAmt ) =
sum( n1:SchH/n1:IntBearCashAmt | n1:SchH/n1:IntOnGovtSecAmt | n1:SchH/n1:IntOnCorpDebtAmt |
n1:SchH/n1:IntOnOthLoansAmt | n1:SchH/n1:IntOnPartcpLoansAmt | n1:SchH/n1:IntOnOthInvstAmt ))
August 1, 2006 1011


Specification
When TOTAL-DIVIDENDS-AMT not equal to the sum of (DIVND-PREF-STOCK-AMT plus DIVND-COMMON-
STOCK-AMT)
Bypasses
C J P X
Explanation
Total Dividends must equal the sum of dividends on preferred stock and common stock.

Reject when the Total Dividends amount on Schedule H Line 2b(2)(C) does not equal the sum of
Lines 2b(2)(A) and (B).

n1:BypassP='1' or ../n1:Bypass/n1:BypassX='1' ) and not(sum( n1:SchH/n1:TotalDividendsAmt )
= sum( n1:SchH/n1:DivndPrefStockAmt | n1:SchH/n1:DivndCommonStockAmt ))
August 1, 2006 1012


Specification
When TOT-GAIN-LOSS-SALE-AST-AMT not equal to (AGGREGATE-PROCEEDS-AMT minus AGGREGATE-COSTS-
AMT).
Bypasses
C J P X
Explanation
The Net Gain (Loss) on the sale of assets must equal the aggregate proceeds minus the
aggregate carrying charge.

Reject when the Net Gain (Loss) on the sale of assets amount on Schedule H Line 2b(4)(C)
does not equal 2b(4)(A) minus 2b(4)(B).

TotGainLossSaleAstAmt ) = sum( n1:SchH/n1:AggregateProceedsAmt ) - sum( n1:SchH/n1:
AggregateCostsAmt ))
August 1, 2006 1013


Specification
When TOT-UNREALZD-APPRCTN-AMT not equal to (UNREALZD-APPRCTN-RE-AMT plus UNREALZD-APPRCTN-
OTH-AMT)
Bypasses
C J P X
Explanation
Total Unrealized Appreciation of Assets must equal the sum of real estate appreciation and
other appreciation.

Reject when the Total Unrealized Appreciation of Assets amount on Schedule H Line 2b(5)(C)
does not equal the sum of Lines 2b(5)(A) and (B).

TotUnrealzdApprctnAmt ) = sum( n1:SchH/n1:UnrealzdApprctnReAmt | n1:SchH/n1:
UnrealzdApprctnOthAmt ))
August 1, 2006 1014


Specification
When TOT-INCOME-AMT not equal to the sum of (TOT-CONTRIB-AMT, TOTAL-INTEREST-AMT, TOTAL-
DIVIDENDS-AMT, TOTAL-RENTS-AMT, TOT-GAIN-LOSS-SALE-AST-AMT, TOT-UNREALZD-APPRCTN-AMT, GAIN-
LOSS-COM-TRUST-AMT, GAIN-LOSS-POOL-SEP-AMT, GAIN-LOSS-MASTER-TR-AMT, GAIN-LOSS-103-12-INVST-
AMT, GAIN-LOSS-REG-INVST-AMT plus OTHER-INCOME-AMT)
Bypasses
C J P X
Explanation
Total Income must equal the sum of total contributions, total interest, total dividends,
rents, net gain (loss) on sale of assets, unrealized appreciation, net investment gain
(loss) from CCT, PSA, MT, 103-12IE, registered investment companies, and other income.

Reject when the Total Income amount on Schedule H Line 2d does not equal the sum of Lines 2a
(3), 2b(1)(G), 2b(2)(C), 2b(3), 2b(4)(C), 2b(5)(C), 2b(6) through 2b(10) and 2c.

n1:BypassP='1' or ../n1:Bypass/n1:BypassX='1' ) and not(sum( n1:SchH/n1:TotIncomeAmt ) = sum
( n1:SchH/n1:TotContribAmt | n1:SchH/n1:TotalInterestAmt | n1:SchH/n1:TotalDividendsAmt | n1:
SchH/n1:TotalRentsAmt | n1:SchH/n1:TotGainLossSaleAstAmt | n1:SchH/n1:TotUnrealzdApprctnAmt
| n1:SchH/n1:GainLossComTrustAmt | n1:SchH/n1:GainLossPoolSepAmt | n1:SchH/n1:
GainLossMasterTrAmt | n1:SchH/n1:GainLoss10312InvstAmt | n1:SchH/n1:GainLossRegInvstAmt | n1:
SchH/n1:OtherIncomeAmt ))
August 1, 2006 1015


Specification
INS-CARRIER-BNFTS-AMT contains an amount other than zero and BENEFIT-INSURANCE-IND is not
checked.
Bypasses
C J P X Z
Explanation
If Benefit Payments equals an amount other than zero, then Form 5500 Benefit Arrangement
(Line 9b(1)) must be checked.

Reject when Benefit Payments on Schedule H Line 2e(2) equals an amount other than zero, but
Form 5500 Line 9b(1) is not checked.

n1:BypassP ='1' or ../n1:Bypass/n1:BypassX ='1' or ../n1:Bypass/n1:BypassZ ='1') and sum( n1:
SchH/n1:InsCarrierBnftsAmt ) != 0 and not(n1:Form5500/n1:BenefitArrangement/n1:InsuranceInd
= '1')
August 1, 2006 1016


Specification
TOT-DISTRIB-BNFT-AMT not equal to the sum of (DISTRIB-DRT-PARTCP-AMT, INS-CARRIER-BNFTS-AMT,
plus OTH-BNFT-PAYMENT-AMT).
Bypasses
C J P X Z
Explanation
Total Benefit Payments must equal the sum of payments directly to participants, payments to
insurance companies.

Reject when the Total Benefit Payments amount on Schedule H Line 2e(4) does not equal the
sum of Lines 2e(1) through (3).

( n1:SchH/n1:TotDistribBnftAmt ) = sum( n1:SchH/n1:DistribDrtPartcpAmt | n1:SchH/n1:
InsCarrierBnftsAmt | n1:SchH/n1:OthBnftPaymentAmt ) )
August 1, 2006 1017


Specification
When TOT-ADMIN-EXPENSES-AMT not equal to the sum of (PROFESSIONAL-FEES-AMT, CONTRACT-ADMIN-
FEES-AMT, INVST-MGMT-FEES-AMT, plus OTHER-ADMIN-FEES-AMT)
Bypasses
C J P X Z
Explanation
Total Administrative Expenses must equal the sum of professional fees, contract
administrator fees, investment advisory and management fees, and other fees.

Reject when the Total Administrative Expenses amount on Schedule H Line 2i(5) does not equal
the sum of Lines 2i(1) through (4).

( n1:SchH/n1:TotAdminExpensesAmt ) = sum( n1:SchH/n1:ProfessionalFeesAmt | n1:SchH/n1:
ContractAdminFeesAmt | n1:SchH/n1:InvstMgmtFeesAmt | n1:SchH/n1:OtherAdminFeesAmt ) )
August 1, 2006 1018


Specification
When TOT-EXPENSES-AMT not equal to the sum of (TOT-DISTRIB-BNFT-AMT, TOT-CORRECTIVE-DISTRIB-
AMT, TOT-DEEMED-DISTRIB-PARTCP-LNS-AMT, TOT-INT-EXPENSE-AMT, plus TOT-ADMIN-EXPENSES-AMT).
Bypasses
C J P X
Explanation
Total Expenses must equal the sum of total benefits, corrective distributions, deemed
distributions of participant loans, interest expense, and total administrative expenses.

Reject when the Total Expenses amount on Schedule H Line 2j does not equal the sum of Lines
2e(4), 2f through 2h, and 2i(5).

n1:BypassP='1' or ../n1:Bypass/n1:BypassX='1' ) and not(sum( n1:SchH/n1:TotExpensesAmt ) =
sum( n1:SchH/n1:TotDistribBnftAmt | n1:SchH/n1:TotCorrectiveDistribAmt | n1:SchH/n1:
TotDeemedDistribPartcpLnsAmt | n1:SchH/n1:TotIntExpenseAmt | n1:SchH/n1:
TotAdminExpensesAmt ) )
August 1, 2006 1019


Specification
When NET-INCOME-AMT not equal to (TOT-INCOME-AMT minus TOT-INT-EXPENSE-AMT).
Bypasses
C J P X
Explanation
Net Income must equal total income minus total expenses.

Reject when the Net Income amount on Schedule H Line 2k does not equal 2d minus 2j.

n1:BypassP='1' or ../n1:Bypass/n1:BypassX='1' ) and not(sum(n1:SchH/n1:NetIncomeAmt ) = sum
( n1:SchH/n1:TotIncomeAmt ) - sum( n1:SchH/n1:TotExpensesAmt ))
August 1, 2006 1020


Specification
TOT-TRANSFERS-FROM-AMT contains an entry greater than $5,000 and any PLAN-TRANSFER-NAME is
blank.
Bypasses
C G J O P X Z
Explanation
If Schedule H line 2l(2) indicates a transfer amount greater than $5000, then at least one
transfer name must be identified on Schedule H Line 5b(1).

Alert when Schedule H line 2l(2) indicates a transfer of assets but plan transfer
information on line 5b is blank.

Bypass/n1:BypassX='1' or ../n1:Bypass/n1:BypassZ='1') and n1:SchH/n1:TotTransfersFromAmt >
5000 and not(n1:SchH/n1:PlanTransfer[string-length(n1:TransferName ) > 0 ])
August 1, 2006 1021


Specification
When Accountant's Opinion (AO-REPORT-DOC) present and (ACCTNT-OPINION-TYPE-CD contains blank
or ACCT-PERFORMED-LTD-AUDIT-IND contains blank or ACCOUNTANT-FIRM-NAME contains blank or
ACCOUNTANT-FIRM-EIN contains blank).
Bypasses
C J M O P X
Explanation
If an Accountant's Opinion is present, then Lines 3a and 3b and 3c must be completed.

Reject when an Accountant’s Opinion (Attachments/AccountantOpinion) is attached and Schedule
H Lines 3a, 3b, and 3c are not all completed.

n1:BypassX='1' ) and count( n1:Attachments/n1:AccountantOpinion ) > 0 and ( not( n1:SchH/n1:
AcctntOpinionTypeCd) or not(n1:SchH/n1:AcctPerformedLtdAuditInd) or not(string-length( n1:
SchH/n1:AccountantFirmName ) > 0 ) or not( n1:SchH/n1:AccountantFirmEIN ) )
August 1, 2006 1022


Specification
When ACCT-PERFORMED-LTD-AUDIT-IND is not blank, ACCTNT-OPINION-TYPE-CD cannot be blank; when
ACCT-PERFORMED-LTD-AUDIT-IND is '1', ACCTNT-OPINION-TYPE-CD must = '3'.
Bypasses
C J M O P X
Explanation
If Line 3b is checked, Line 3a(1), 3a(2), 3a(3), or 3a(4) must also be checked. If Line 3b
is checked Yes, Box 3a(3) must be checked.

Reject when Schedule H Line 3b is checked either Yes or No but none of Line 3a(1), 3a(2), 3a
(3), or 3a(4) are checked, or when Line 3b is checked Yes, but Box 3a(3) disclaimer of
accountant's opinion is not checked.

n1:BypassM ='1' or ../n1:Bypass/n1:BypassO ='1' or ../n1:Bypass/n1:BypassP ='1' or ../n1:
Bypass/n1:BypassX ='1') and ( ( n1:SchH/n1:AcctPerformedLtdAuditInd and not( n1:SchH/n1:
AcctntOpinionTypeCd ) ) or (n1:SchH/n1:AcctPerformedLtdAuditInd = '1' and not (n1:SchH/n1:
AcctntOpinionTypeCd = '3')))
August 1, 2006 1023


Specification
FAIL-TRANSMIT-CONTRIB-IND contains blank.
Bypasses
C G J P X Z
Explanation
Line 4a of Schedule H cannot be blank.

Reject when Schedule H Line 4a is blank.

n1:BypassJ ='1' or ../n1:Bypass/n1:BypassP ='1' or ../n1:Bypass/n1:BypassX ='1' or ../n1:
Bypass/n1:BypassZ ='1') and n1:SchH and not(string-length( n1:SchH/n1:
FailTransmitContribInd ) > 0 )
August 1, 2006 1024


Specification
FAIL-TRANSMIT-CONTRIB-AMT not greater than 0 when FAIL-TRANSMIT-CONTRIB-IND contains
"1" (yes).
Bypasses
C G J P X Z
Explanation
If "yes" was recorded in 4a, an amount greater than 0 must be entered.

Reject when Schedule H Line 4a is checked "yes", but an amount greater than zero is not
provided for Line 4a amount.

Bypass/n1:BypassZ ='1') and ( n1:SchH/n1:FailTransmitContribInd = '1' and not( sum( n1:SchH/
n1:FailTransmitContribAmt ) > 0))
August 1, 2006 1025


Specification
LOANS-IN-DEFAULT-IND contains blank.
Bypasses
C J O P X
Explanation
Line 4b of Schedule H cannot be blank.

Reject when Schedule H line 4b is blank.

n1:BypassO ='1' or ../n1:Bypass/n1:BypassP ='1' or ../n1:Bypass/n1:BypassX ='1') and n1:SchH
and not(string-length( n1:SchH/n1:LoansInDefaultInd ) > 0 )
August 1, 2006 1026


Specification
LOANS-IN-DEFAULT-IND contains "1" (yes) and Schedule G is not attached.
Bypasses
C J O P X
Explanation
If "yes" is recorded in 4b, then Schedule G must be attached and completed.

Reject when Schedule H Line 4b is checked "yes" and Schedule G is not attached.

n1:BypassO ='1' or ../n1:Bypass/n1:BypassP ='1' or ../n1:Bypass/n1:BypassX ='1') and ( n1:
SchH/n1:LoansInDefaultInd = '1' and count( n1:SchG ) < 1)
August 1, 2006 1027


Specification
LOANS-IN-DEFAULT-AMT is not greater than 0 when LOANS-IN-DEFAULT-IND contains "1" (yes)
Bypasses
C J O P X
Explanation
If "yes" is recorded in 4b, an amount greater than 0 must be entered.

Reject when Schedule H Line 4b is checked "yes", but an amount greater than zero is not
provided for Line 4b amount.

SchH/n1:LoansInDefaultInd = '1' and not( sum( n1:SchH/n1:LoansInDefaultAmt ) > 0))
August 1, 2006 1028


Specification
LEASES-IN-DEFAULT-IND contains blank.
Bypasses
C J O P X
Explanation
Line 4c of Schedule H cannot be blank.

Reject when Schedule H Line 4c is blank.

and not(string-length( n1:SchH/n1:LeasesInDefaultInd ) > 0 )
August 1, 2006 1029


Specification
LEASES-IN-DEFAULT-IND contains "1" (yes) and Schedule G is not attached.
Bypasses
C J O P X
Explanation
If "yes" is recorded in 4c, then Schedule G must be attached and completed.

Reject when Schedule H Line 4c is checked "yes" and Schedule G is not attached.

SchH/n1:LeasesInDefaultInd = '1' and count( n1:SchG ) < 1)
August 1, 2006 1030


Specification
LEASES-IN-DEFAULT-AMT not greater than 0 when LEASES-IN-DEFAULT-IND contains "1" (yes).
Bypasses
C J O P X
Explanation
If "yes" is recorded in 4c, an amount greater than 0 must be entered.

Reject when Schedule H Line 4c is checked "yes", but an amount greater than zero was not
provided for Line 4c amount.

SchH/n1:LeasesInDefaultInd = '1' and not( sum( n1:SchH/n1:LeasesInDefaultAmt ) > 0) )
August 1, 2006 1031


Specification
PARTY-IN-INT-NOT-RPTD-IND contains blank
Bypasses
C J O P X
Explanation
Line 4d of Schedule H cannot be blank.

Reject when Schedule H Line 4d is blank.

and not(string-length( n1:SchH/n1:PartyInIntNotRptdInd ) > 0 )
August 1, 2006 1032


Specification
PARTY-IN-INT-NOT-RPTD-IND contains "1" (yes) and Schedule G not attached.
Bypasses
C J O P X
Explanation
If "yes" is recorded in 4d, then Schedule G must be attached and completed.

Reject when Schedule H Line 4d is checked "yes" and Schedule G is not attached.

SchH/n1:PartyInIntNotRptdInd = '1' and count( n1:SchG ) < 1)
August 1, 2006 1033


Specification
PARTY-IN-INT-NOT-RPTD-AMT not greater than 0 when PARTY-IN-INT-NOT-RPTD-IND contains
"1" (yes)
Bypasses
C J O P X
Explanation
If "yes" is recorded on Line 4d, an amount greater than 0 must be entered.

Reject when Schedule H Line 4d is checked "yes", but an amount greater than zero is not
provided for Line 4d amount.

SchH/n1:PartyInIntNotRptdInd = '1' and not( sum( n1:SchH/n1:PartyInIntNotRptdAmt ) > 0))
August 1, 2006 1034


Specification
PLAN-INS-FDLTY-BOND-IND contains blank.
Bypasses
C G J P X Z
Explanation
Line 4e of Schedule H cannot be blank.

Reject when Schedule H Line 4e is blank.

Bypass/n1:BypassZ ='1') and n1:SchH and not(string-length( n1:SchH/n1:PlanInsFdltyBondInd )
> 0 )
August 1, 2006 1035


Specification
PLAN-INS-FDLTY-BOND-AMT not greater than 0 when PLAN-INS-FDLTY-BOND-IND contains "1" (yes)
Bypasses
C G J P X Z
Explanation
If "yes" is recorded on Line 4e, an amount greater than 0 must be entered.

Reject when Schedule H Line 4e is checked "yes", but an amount greater than zero is not
provided for Line 4e amount.

Bypass/n1:BypassZ ='1') and ( n1:SchH/n1:PlanInsFdltyBondInd = '1' and not( sum( n1:SchH/n1:
PlanInsFdltyBondAmt ) > 0))
August 1, 2006 1036


Specification
LOSS-DISCV-DUR-YEAR-IND contains blank.
Bypasses
C G J P X Z
Explanation
Line 4f of Schedule H cannot be blank.

Reject when Schedule H Line 4f is blank.

Bypass/n1:BypassZ ='1') and n1:SchH and not(string-length( n1:SchH/n1:LossDiscvDurYearInd )
> 0 )
August 1, 2006 1037


Specification
LOSS-DISCV-DUR-YEAR-AMT not greater than 0 when LOSS-DISCV-DUR-YEAR-IND contains "1" (yes)
Bypasses
C G J P X Z
Explanation
If "yes" is recorded in 4f, an amount greater than 0 must be entered.

Reject when Schedule H Line 4f is checked "yes", but an amount greater than zero is not
provided for Line 4f amount.

Bypass/n1:BypassZ ='1') and ( n1:SchH/n1:LossDiscvDurYearInd = '1' and not( sum( n1:SchH/n1:
LossDiscvDurYearAmt ) > 0))
August 1, 2006 1038


Specification
ASSET-UNDETERM-VAL-IND contains blank.
Bypasses
C G J P X Z
Explanation
Line 4g of Schedule H cannot be blank.

Reject when Schedule H Line 4g is blank.

Bypass/n1:BypassZ ='1') and n1:SchH and not(string-length( n1:SchH/n1:AssetUndetermValInd )
> 0 )
August 1, 2006 1039


Specification
ASSET-UNDETERM-VAL-AMT contains only blank (zero is not equal to blank) when ASSET-UNDETERM-
VAL-IND contains "1" (yes).
Bypasses
C G J P X Z
Explanation
When Line 4g of Schedule H is checked "yes", Line 4g amount cannot be blank.

Reject when Schedule H Line 4g is checked "yes" and Line 4g amount is blank.

Bypass/n1:BypassZ ='1') and ( n1:SchH/n1:AssetUndetermValInd = '1' and sum( n1:SchH/n1:
AssetUndetermValAmt ) = 0)
August 1, 2006 1040


Specification
NON-CASH-CONTRIB-IND contains blank.
Bypasses
C G J P X Z
Explanation
Line 4h of Schedule H cannot be blank.

Reject when Schedule H Line 4h is blank.

Bypass/n1:BypassZ ='1') and n1:SchH and not(string-length( n1:SchH/n1:NonCashContribInd ) >
0 )
August 1, 2006 1041


Specification
NON-CASH-CONTRIB-AMT not greater than 0 when NON-CASH-CONTRIB-IND contains "1" (yes).
Bypasses
C G J P X Z
Explanation
If "yes" is recorded in 4h, an amount greater than 0 must be entered.

Reject when Schedule H Line 4h is checked "yes", but an amount greater than zero is not
provided for Line 4h amount.

Bypass/n1:BypassZ ='1') and ( n1:SchH/n1:NonCashContribInd = '1' and not( sum( n1:SchH/n1:
NonCashContribAmt ) > 0))
August 1, 2006 1042


Specification
AST-HELD-INVST-IND contains blank
Bypasses
C J O P X
Explanation
Line 4i of Schedule H cannot be blank.

Reject when Schedule H Line 4i is blank.

and not(string-length( n1:SchH/n1:AstHeldInvstInd ) > 0 )
August 1, 2006 1043


Specification
AST-HELD-INVST-IND Contains "1" and Investment Schedule (ATTACHMENT-TYPE='SchAssetsHeld')
not attached unless (the sum of (INT-BEAR-CASH-EOY-AMT, GOVT-SEC-EOY-AMT, CORP-DEBT-
PREFERRED-EOY-AMT, CORP-DEBT-OTHER-EOY-AMT, PREF-STOCK-EOY-AMT, COMMON-STOCK-EOY-AMT, JOINT-
VENTURE-EOY-AMT, REAL-ESTATE-EOY-AMT, OTHER-LOANS-EOY-AMT, PARTCP-LOANS-EOY-AMT, INT-COMMON-
TR-EOY-AMT, INT-POOL-SEP-ACCT-EOY-AMT, INT-MASTER-TR-EOY-AMT, INT-103-12-INVST-EOY-AMT, INT-
REG-INVST-CO-EOY-AMT, INS-CO-GEN-ACCT-EOY-AMT, OTH-INVST-EOY-AMT, EMPLR-SEC-EOY-AMT, plus
EMPLR-PROP-EOY-AMT) contains zeroes or blank).
Bypasses
C J O P X
Explanation
Fail when Schedule H, Line 4i is answered "yes," and no Investment Schedule is attached
unless the sum of interest-bearing cash, U.S. government securities, preferred corporate
debt instruments, other corporate debt instruments, preferred corporate stocks, common
corporate stocks, partnership/joint venture interests, real estate, other loans to
participants, participant loans, interest in common/collective trusts, interest in pooled-
separate accounts, interest in master trusts, interest in 103-12 investment entities,
interest in registered investment companies, value of funds held in insurance company
general accounts, other assets, employer securities and employer real property (all as of
the end of year) is zero or blank.

Alert when Schedule H line 4i is Yes but Investment Schedule (Attachment[AttachmentTypeCode
='SchAssetsHeld']) is not attached, unless the sum of Schedule H (End of Year) lines 1c(1)
through 1c(15) plus lines 1d(1) and 1d(2) is zero.

n1:BypassO='1' or ../n1:Bypass/n1:BypassP='1' or ../n1:Bypass/n1:BypassX='1' ) and not(count
( n1:Attachments/n1:Attachment [n1:AttachmentTypeCode= 'SchAssetsHeld'] ) > 0) and n1:SchH/
n1:AstHeldInvstInd = '1' and not (sum( n1:SchH/n1:IntBearCashEoyAmt | n1:SchH/n1:
GovtSecEoyAmt | n1:SchH/n1:CorpDebtPreferredEoyAmt | n1:SchH/n1:CorpDebtOtherEoyAmt | n1:
SchH/n1:PrefStockEoyAmt | n1:SchH/n1:CommonStockEoyAmt | n1:SchH/n1:JointVentureEoyAmt | n1:
SchH/n1:RealEstateEoyAmt | n1:SchH/n1:OtherLoansEoyAmt | n1:SchH/n1:PartcpLoansEoyAmt | n1:
SchH/n1:IntCommonTrEoyAmt | n1:SchH/n1:IntPoolSepAcctEoyAmt | n1:SchH/n1:IntMasterTrEoyAmt |
n1:SchH/n1:Int10312InvstEoyAmt | n1:SchH/n1:IntRegInvstCoEoyAmt | n1:SchH/n1:
InsCoGenAcctEoyAmt | n1:SchH/n1:OthInvstEoyAmt | n1:SchH/n1:EmplrSecEoyAmt | n1:SchH/n1:
EmplrPropEoyAmt ) = 0)
August 1, 2006 1044


Specification
FIVE-PRCNT-TRANS-IND contains blank.
Bypasses
C E J O P X
Explanation
Line 4j of Schedule H cannot be blank.

Reject when Schedule H Line 4j is blank.

n1:BypassJ ='1' or ../n1:Bypass/n1:BypassO ='1' or ../n1:Bypass/n1:BypassP ='1' or ../n1:
Bypass/n1:BypassX ='1') and n1:SchH and not(string-length( n1:SchH/n1:FivePrcntTransInd ) >
0 )
August 1, 2006 1045


Specification
FIVE-PRCNT-TRANS-IND Contains "1" and a 5% Transaction Schedule (ATTACHMENT-
TYPE='FivePrcntTrans') is not attached
Bypasses
C E J O P X
Explanation
Fail when Schedule H, Line 4j is answered "yes," and no 5% Transaction Schedule is attached.

Reject when Schedule H Line 4j is checked "yes" and a 5% Transaction Schedule (Attachment
[AttachmentTypeCode='FivePrcntTrans']) is not attached.

Bypass/n1:BypassX ='1') and n1:SchH/n1:FivePrcntTransInd = '1' and count( n1:Attachments/n1:
Attachment [n1:AttachmentTypeCode='FivePrcntTrans']) = 0
August 1, 2006 1046


Specification
ALL-PLAN-AST-DISTRIB-IND contains blank.
Bypasses
C G J P X Z
Explanation
Line 4k of Schedule H cannot be blank.

Reject when Schedule H Line 4k is blank.

Bypass/n1:BypassZ ='1') and n1:SchH and not(string-length( n1:SchH/n1:AllPlanAstDistribInd )
> 0 )
August 1, 2006 1047


Specification
For each Plan Transfer listed, if PLAN-TRANSFER-NAME or PLAN-TRANSFER-EIN or PLAN-TRANSFER-
PN contains an entry then PLAN-TRANSFER-NAME and PLAN-TRANSFER-EIN and PLAN-TRANSFER-PN must
all contain entries.
Bypasses
C G J O P X Z
Explanation
The Plan Name, EIN, and PN must be listed for each plan receiving any assets or liabilities
from this plan.

Reject when the Plan Name, EIN, and PN are not all provided for each Plan Transfer listed in
Schedule H line 5b.

Bypass/n1:BypassX ='1' or ../n1:Bypass/n1:BypassZ ='1') and n1:SchH/n1:PlanTransfer [not
(string-length( n1:TransferName ) > 0 and n1:TransferEIN and n1:TransferPN) ]
August 1, 2006 1048


Specification
SMALL-NET-ASSETS-BOY-AMT not equal to (SMALL-TOT-ASSETS-BOY-AMT minus SMALL-TOT-LIABILITIES-
BOY-AMT).
Bypasses
C G P X Z
Explanation
Net Assets must equal Total Assets minus Total Liabilities, all as of beginning of the year.

Reject when the Net Assets beginning of year amount on Schedule I Line 1c(a) does not equal
Line 1a(a) minus 1b(a).

n1:BypassP ='1' or ../n1:Bypass/n1:BypassX ='1' or ../n1:Bypass/n1:BypassZ ='1') and not( sum
( n1:SchI/n1:NetAssetsBoyAmt ) = sum( n1:SchI/n1:TotAssetsBoyAmt ) - sum( n1:SchI/n1:
TotLiabilitiesBoyAmt ) )
August 1, 2006 1049


Specification
SF-NET-ASSETS-BOY-AMT not equal to SF-TOT-ASSETS-BOY-AMT minus SF-TOT-LIABILITIES-BOY-AMT
Bypasses
C P
Explanation
Net Assets must equal Total Assets minus Total Liabilities, all as of beginning of the year.

Reject when the Net Assets beginning of year amount on Form 5500-SF Line 7c does not equal
Line 7a minus Line 7b.
Test XPATH: not( ../n1:Bypass/n1:BypassC ='1' or ../n1:Bypass/n1:BypassP ='1' ) and not( sum
( n1:SF/n1:NetAssetsBoyAmt ) = sum( n1:SF/n1:TotAssetsBoyAmt ) - sum( n1:SF/n1:
TotLiabilitiesBoyAmt ) )
August 1, 2006 1050


Specification
SMALL-TOT-ASSETS-EOY-AMT less than the sum of (SMALL-JOINT-VENTURE-EOY-AMT, SMALL-EMPLR-PROP-
EOY-AMT, SMALL-INVST-REAL-ESTATE-EOY-AMT, SMALL-EMPLR-SEC-EOY-AMT, SMALL-MORTG-PARTCP-EOY-
AMT, SMALL-OTH-LNS-PARTCP-EOY-AMT, plus SMALL-PERSONAL-PROP-EOY-AMT).
Bypasses
C G P X Z
Explanation
Fail when Total Assets EOY is less than the summation of Lines 3a through 3g.

Reject when Schedule I line 1a(b) is less than the summation of Lines 3a through 3g.

n1:BypassP='1' or ../n1:Bypass/n1:BypassX='1' or ../n1:Bypass/n1:BypassZ='1' ) and sum( n1:
SchI/n1:TotAssetsEoyAmt ) < sum( n1:SchI/n1:JointVentureEoyAmt | n1:SchI/n1:EmplrPropEoyAmt
| n1:SchI/n1:InvstRealEstateEoyAmt | n1:SchI/n1:EmplrSecEoyAmt | n1:SchI/n1:
MortgPartcpEoyAmt | n1:SchI/n1:OthLnsPartcpEoyAmt | n1:SchI/n1:PersonalPropEoyAmt )
August 1, 2006 1051


Specification
SMALL-NET-ASSETS-EOY-AMT not equal to (SMALL-TOT-ASSETS-EOY-AMT minus SMALL-TOT-LIABILITIES-
EOY-AMT).
Bypasses
C G P X Z
Explanation
Net Assets must equal Total Assets minus Total Liabilities, all as of end of the year.

Reject when the Net Assets end of year amount on Line Schedule I 1c(b) does not equal Lines
1a(b) minus 1b(b).

( n1:SchI/n1:NetAssetsEoyAmt ) = sum( n1:SchI/n1:TotAssetsEoyAmt ) - sum( n1:SchI/n1:
TotLiabilitiesEoyAmt ))
August 1, 2006 1052


Specification
SF-NET-ASSETS-EOY-AMT not equal to SF-TOT-ASSETS-EOY-AMT minus SF-TOT-LIABILITIES-EOY-AMT
Bypasses
C P
Explanation
Net Assets must equal Total Assets minus Total Liabilities, all as of end of the year.

Reject when the Net Assets end of year amount on Form 5500-SF Line 7c does not equal Line 7a
minus Line 7b.
Test XPATH: not( ../n1:Bypass/n1:BypassC='1' or ../n1:Bypass/n1:BypassP='1' ) and not(sum( n1:

SF/n1:NetAssetsEoyAmt ) = sum( n1:SF/n1:TotAssetsEoyAmt ) - sum( n1:SF/n1:
TotLiabilitiesEoyAmt ))
August 1, 2006 1053


Specification
SMALL-TOT-INCOME-AMT not equal to the sum of (SMALL-EMPLR-CONTRIB-INCOME-AMT, SMALL-
PARTICIPANT-CONTRIB-AMT, SMALL-OTH-CONTRIB-RCVD-AMT, SMALL-NON-CASH-CONTRIB-BS-AMT, plus
SMALL-OTHER-INCOME-AMT).
Bypasses
C G P X Z
Explanation
Total income must equal employer contributions, participant contributions, other
contributions, noncash contributions, plus other income.

Reject when the Total Income amount on Schedule I Line 2d does not equal the sum of Lines 2a
(1) through 2a(3), 2b, and 2c.

( n1:SchI/n1:TotIncomeAmt ) = sum( n1:SchI/n1:EmplrContribIncomeAmt | n1:SchI/n1:
ParticipantContribAmt | n1:SchI/n1:OthContribRcvdAmt | n1:SchI/n1:NonCashContribBsAmt | n1:
SchI/n1:OtherIncomeAmt ))
August 1, 2006 1054


Specification
SF-TOT-INCOME-AMT not equal to the sum of (SF-EMPLR-CONTRIB-INCOME-AMT, SF-PARTICIPANT-
CONTRIB-INCOME-AMT, SF-OTH-CONTRIB-RCVD-AMT, plus SF-OTHER-INCOME-AMT).
Bypasses
C P X
Explanation
Total income must equal employer contributions, participant contributions, other
contributions, noncash contributions, plus other income.

Reject when the Total Income amount on Form 5500-SF Line 8c does not equal the sum of Lines
8a(1), 8a(2), 8a(3) and 8b.

n1:BypassX ='1' ) and not(sum( n1:SF/n1:TotIncomeAmt ) = sum( n1:SF/n1:EmplrContribIncomeAmt
| n1:SF/n1:ParticipantContribIncomeAmt | n1:SF/n1:OthContribRcvdAmt | n1:SF/n1:
OtherIncomeAmt ))
August 1, 2006 1055


Specification
SMALL-TOT-EXPENSES-AMT not equal to the sum of (SMALL-TOT-DISTRIB-BNFT-AMT, SMALL-CORRECTIVE-
DISTRIB-AMT, SMALL-DEEMED-DSTRB-PARTCP-LN-AMT, SMALL-ADMIN-SRVC-PROVIDERS-AMT plus SMALL-OTH-
EXPENSES-AMT).
Bypasses
C G P X Z
Explanation
Total Expenses in Line 2j must equal the sum of Benefits Paid in Line 2e, Corrective
Distributions in Line 2f, Deemed Distributions in Line 2g, Administrative Service Providers
in Line 2h, plus Other Expenses in Line 2i.

Reject when the Total Expenses amount on Schedule I Line 2j does not equal the sum of Lines
2e through 2i.

( n1:SchI/n1:TotExpensesAmt ) = sum( n1:SchI/n1:TotDistribBnftAmt | n1:SchI/n1:
CorrectiveDistribAmt | n1:SchI/n1:DeemedDstrbPartcpLnAmt | n1:SchI/n1:AdminSrvcProvidersAmt
| n1:SchI/n1:OthExpensesAmt ))
August 1, 2006 1056


Specification
SF-TOT-EXPENSES-AMT not equal to the sum of (SF-TOT-DISTRIB-BNFT-AMT, SF-CORRECTIVE-DEEMED-
DISTRIB-AMT, SF-ADMIN-SRVC-PROVIDERS-AMT, plus SF-OTH-EXPENSES-AMT).
Bypasses
C P X
Explanation
Total Expenses in Line 8h of Form 5500-SF must equal the sum of Benefits Paid in Line 8d,
Certain Deemed and Corrective Distributions in Line 8e, Administrative Service Providers in
Line 8f, plus Other Expenses in Line 8g.

Reject when the Total Expenses amount on Form 5500-SF Line 8h does not equal the sum of
Lines 8d through 8g.

n1:BypassX ='1' ) and not(sum( n1:SF/n1:TotExpensesAmt ) = sum( n1:SF/n1:TotDistribBnftAmt |
n1:SF/n1:CorrectiveDeemedDistribAmt | n1:SF/n1:AdminSrvcProvidersAmt | n1:SF/n1:
OthExpensesAmt ))
August 1, 2006 1057


Specification
SMALL-NET-INCOME-AMT not equal to SMALL-TOT-INCOME-AMT minus SMALL-TOT-EXPENSES-AMT
Bypasses
C G P X Z
Explanation
Net Income on Line 2k must equal Total Income on Line 2d minus Total Expenses on Line 2j.

Reject when the Net Income amount on Schedule I Line 2k does not equal Line 2d minus Line 2j.

( n1:SchI/n1:NetIncomeAmt ) = sum( n1:SchI/n1:TotIncomeAmt ) - sum( n1:SchI/n1:
TotExpensesAmt ))
August 1, 2006 1058


Specification
SF-NET-INCOME-AMT not equal to SF-TOT-INCOME-AMT, minus SF-TOT-EXPENSES-AMT.
Bypasses
C P X
Explanation
Net Income on Line 8i must equal Total Income on Line 8c minus Total Expenses on Line 8h.

Reject when the Net Income amount on Form 5500-SF Line 8i does not equal 8c minus 8h.

n1:BypassX ='1' ) and not(sum( n1:SF/n1:NetIncomeAmt ) = sum( n1:SF/n1:TotIncomeAmt ) - sum
( n1:SF/n1:TotExpensesAmt ))
August 1, 2006 1059


Specification
SMALL-FAIL-TRANSMIT-CONTRIB-IND contains blank.
Bypasses
C G P X Z
Explanation
Line 4a of Schedule I cannot be blank.

Reject when Schedule I Line 4a is blank.

n1:BypassP ='1' or ../n1:Bypass/n1:BypassX ='1' or ../n1:Bypass/n1:BypassZ ='1') and count
( n1:SchI ) > 0 and not( string-length( n1:SchI/n1:FailTransmitContribInd ) > 0 )
August 1, 2006 1060


Specification
SF-FAIL-TRANSMIT-CONTRIB-IND contains blank.
Bypasses
C P X
Explanation
Line 10a of Form 5500-SF cannot be blank.

Reject when Form 5500-SF Line 10a is blank.

n1:BypassX ='1' ) and not( string-length( n1:SF/n1:FailTransmitContribInd ) > 0 )
August 1, 2006 1061


Specification
SMALL-FAIL-TRANSMIT-CONTRIB-AMT not greater than 0 when SMALL-FAIL-TRANSMIT-CONTRIB-IND
contains "1" (yes).
Bypasses
C G P X Z
Explanation
If "yes" is recorded in 4a, an amount greater than 0 must be indicated.

Reject when Schedule I Line 4a is checked "yes", but an amount greater than zero is not

( n1:SchI ) > 0 and n1:SchI/n1:FailTransmitContribInd = '1' and not( sum(n1:SchI/n1:
FailTransmitContribAmt ) > 0)
August 1, 2006 1062


Specification
SF-FAIL-TRANSMIT-CONTRIB-AMT not greater than 0 when SF-FAIL-TRANSMIT-CONTRIB-IND contains
“1• (yes).
Bypasses
C P X
Explanation
If “yes• is recorded in 10a of Form 5500-SF, an amount greater than 0 must be indicated.

Reject when Form 5500-SF Line 10a is checked “yes" and an amount greater than zero is not

n1:BypassX ='1' ) and n1:SF/n1:FailTransmitContribInd = '1' and not( sum( n1:SF/n1:
FailTransmitContribAmt ) > 0)
August 1, 2006 1063


Specification
SMALL-LOANS-IN-DEFAULT-IND contains blank.
Bypasses
C G P X Z
Explanation
Line 4b of Schedule I cannot be blank.

Reject when Schedule I Line 4b is blank.

( n1:SchI ) > 0 and not( string-length( n1:SchI/n1:LoansInDefaultInd ) > 0 )
August 1, 2006 1064


Specification
SMALL-LOANS-IN-DEFAULT-AMT not greater than 0 when SMALL-LOANS-IN-DEFAULT-IND contains
"1" (yes).
Bypasses
C G P X Z
Explanation
If "yes" is recorded in 4b, an amount greater than 0 must be recorded.

Reject when Schedule I Line 4b is checked "yes", but an amount greater than zero is not

( n1:SchI ) > 0 and n1:SchI/n1:LoansInDefaultInd = '1' and not( sum( n1:SchI/n1:
LoansInDefaultAmt ) > 0)
August 1, 2006 1065


Specification
SMALL-LEASES-IN-DEFAULT-IND contains blank.
Bypasses
C G P X Z
Explanation
Line 4c of Schedule I cannot be blank.

Reject when Schedule I Line 4c is blank.

( n1:SchI ) > 0 and not( string-length( n1:SchI/n1:LeasesInDefaultInd ) > 0 )
August 1, 2006 1066


Specification
SMALL-LEASES-IN-DEFAULT-AMT not greater than 0 when SMALL-LEASES-IN-DEFAULT-IND contains
"1" (yes).
Bypasses
C G P X Z
Explanation
If "yes" is recorded in 4c, an amount greater than 0 must be indicated.

Reject when Schedule I Line 4c is checked "yes", but an amount greater than zero is not

( n1:SchI ) > 0 and n1:SchI/n1:LeasesInDefaultInd = '1' and not( sum( n1:SchI/n1:
LeasesInDefaultAmt ) > 0)
August 1, 2006 1067


Specification
SMALL-PARTY-IN-INT-NOT-RPTD-IND contains blank.
Bypasses
C G P X Z
Explanation
Line 4d of Schedule I cannot be blank.

Reject when Schedule I Line 4d is blank.

( n1:SchI ) > 0 and not( string-length( n1:SchI/n1:PartyInIntNotRptdInd ) > 0 )
August 1, 2006 1068


Specification
SF-PARTY-IN-INT-NOT-RPTD-IND contains blank.
Bypasses
C P X
Explanation
Line 10b of Form 5500-SF cannot be blank.

Reject when Line 10b of Form 5500-SF is blank.

n1:BypassX ='1' ) and not( string-length( n1:SF/n1:PartyInIntNotRptdInd ) > 0 )
August 1, 2006 1069


Specification
SMALL-PARTY-IN-INT-NOT-RPTD-AMT not greater than 0 when SMALL-PARTY-IN-INT-NOT-RPTD-IND
contains "1" (yes).
Bypasses
C G P X Z
Explanation
If "yes" is recorded in 4d, an amount greater than 0 must be indicated.

Reject when Schedule I Line 4d is checked "yes", but an amount greater than zero is not

( n1:SchI ) > 0 and n1:SchI/n1:PartyInIntNotRptdInd = '1' and not( sum( n1:SchI/n1:
PartyInIntNotRptdAmt ) > 0)
August 1, 2006 1070


Specification
SF-PARTY-IN-INT-NOT-RPTD-AMT not greater than 0 when SF-PARTY-IN-INT-NOT-RPTD-IND contains
“1• (yes).
Bypasses
C P X
Explanation
If “yes• is recorded in 10b of Form 5500-SF, an amount greater than 0 must be indicated.

Reject when Form 5500-SF Line 10b is checked “yes" and an amount greater than zero is not

n1:BypassX ='1' ) and n1:SF/n1:PartyInIntNotRptdInd = '1' and not( sum( n1:SF/n1:
PartyInIntNotRptdAmt ) > 0)
August 1, 2006 1071


Specification
SMALL-PLAN-INS-FDLTY-BOND-IND contains blank.
Bypasses
C G P X Z
Explanation
Line 4e of Schedule I cannot be blank.

Reject when Schedule I Line 4e is blank.

( n1:SchI ) > 0 and not( string-length( n1:SchI/n1:PlanInsFdltyBondInd ) > 0 )
August 1, 2006 1072


Specification
SF-PLAN-INS-FDLTY-BOND-IND contains blank.
Bypasses
C P X
Explanation
Line 10c of Form 5500-SF cannot be blank.

Reject when Form 5500-SF Line 10c is blank.

n1:BypassX ='1' ) and not( string-length( n1:SF/n1:PlanInsFdltyBondInd ) > 0 )
August 1, 2006 1073


Specification
SMALL-PLAN-INS-FDLTY-BOND-AMT not greater than 0 when SMALL-PLAN-INS-FDLTY-BOND-IND contains
"1" (yes).
Bypasses
C G P X Z
Explanation
If "yes" is recorded on Line 4e, an amount greater than 0 must be entered.

Reject when Schedule I Line 4e is checked "yes", but an amount greater than zero is not
provided for Line 4e amount.

( n1:SchI ) > 0 and n1:SchI/n1:PlanInsFdltyBondInd = '1' and not( sum( n1:SchI/n1:
PlanInsFdltyBondAmt ) > 0)
August 1, 2006 1074


Specification
SF-PLAN-INS-FDLTY-BOND-AMT not greater than 0 when SF-PLAN-INS-FDLTY-BOND-IND contains
“1• (yes).
Bypasses
C P X
Explanation
If “yes• is recorded on Line 10c, an amount greater than 0 must be indicated.

Reject when Form 5500-SF Line 10c is checked “yes" and an amount greater than zero is not

n1:BypassX ='1' ) and n1:SF/n1:PlanInsFdltyBondInd = '1' and not( sum( n1:SF/n1:
PlanInsFdltyBondAmt ) > 0)
August 1, 2006 1075


Specification
SMALL-LOSS-DISCV-DUR-YEAR-IND contains blank.
Bypasses
C G P X Z
Explanation
Line 4f of Schedule I cannot be blank.

Reject when Schedule I Line 4f is blank.

( n1:SchI ) > 0 and not( string-length( n1:SchI/n1:LossDiscvDurYearInd ) > 0 )
August 1, 2006 1076


Specification
SF-LOSS-DISCV-DUR-YEAR-IND contains blank.
Bypasses
C P X
Explanation
Line 10d of Form 5500-SF cannot be blank.

Reject when Form 5500-SF Line 10d is blank.

n1:BypassX ='1' ) and not( string-length( n1:SF/n1:LossDiscvDurYearInd ) > 0 )
August 1, 2006 1077


Specification
SMALL-LOSS-DISCV-DUR-YEAR-AMT not greater than 0 when SMALL-LOSS-DISCV-DUR-YEAR-IND contains
"1" (yes).
Bypasses
C G P X Z
Explanation
If "yes" is recorded in 4f, an amount greater than 0 must be indicated.

Reject when Schedule I Line 4f is checked "yes", but an amount greater than zero is not
provided for Line 4f amount.

( n1:SchI ) > 0 and n1:SchI/n1:LossDiscvDurYearInd = '1' and not( sum( n1:SchI/n1:
LossDiscvDurYearAmt ) > 0)
August 1, 2006 1078


Specification
SF-LOSS-DISCV-DUR-YEAR-AMT not greater than 0 when SF-LOSS-DISCV-DUR-YEAR-IND contains
“1• (yes).
Bypasses
C P X
Explanation
If “yes• is recorded in 10d, an amount greater than 0 must be indicated.

Reject when Form 5500-SF Line 10d is checked “yes" and an amount greater than zero is not

n1:BypassX ='1' ) and n1:SF/n1:LossDiscvDurYearInd = '1' and not( sum( n1:SF/n1:
LossDiscvDurYearAmt ) > 0)
August 1, 2006 1079


Specification
SMALL-ASSET-UNDETERM-VAL-IND contains blank.
Bypasses
C G P X Z
Explanation
Line 4g of Schedule I cannot be blank.

Reject when Schedule I Line 4g is blank.

( n1:SchI ) > 0 and not( string-length( n1:SchI/n1:AssetUndetermValInd ) > 0 )
August 1, 2006 1080


Specification
SMALL-ASSET-UNDETERM-VAL-AMT contains only blank (zero is not equal to blank) when SMALL-
ASSET-UNDETERM-VAL-IND contains “1• (yes)
Bypasses
C G P X Z
Explanation
When Schedule I Line 4g is checked "yes", Line 4g amount cannot be blank.

Reject when Schedule I Line 4g is checked "yes" and Line 4g amount is blank.

( n1:SchI ) > 0 and n1:SchI/n1:AssetUndetermValInd = '1' and not( n1:SchI/n1:
AssetUndetermValAmt )
August 1, 2006 1081


Specification
SMALL-NON-CASH-CONTRIB-IND contains blank.
Bypasses
C G P X Z
Explanation
Line 4h of Schedule I cannot be blank.

Reject when Schedule I Line 4h is blank.

( n1:SchI ) > 0 and not( string-length( n1:SchI/n1:NonCashContribInd ) > 0 )
August 1, 2006 1082


Specification
SMALL-NON-CASH-CONTRIB-AMT not greater than 0 when SMALL-NON-CASH-CONTRIB-IND contains
"1" (yes).
Bypasses
C G P X Z
Explanation
If "yes" is recorded in 4h, an amount greater than 0 must be indicated.

Reject when Schedule I Line 4h is checked "yes", but an amount greater than zero is not
provided for Line 4h amount.

( n1:SchI ) > 0 and n1:SchI/n1:NonCashContribInd = '1' and not( sum( n1:SchI/n1:
NonCashContribAmt ) > 0)
August 1, 2006 1083


Specification
SMALL-20-PRCNT-SNGL-INVST-IND contains blank.
Bypasses
C G P X Z
Explanation
Line 4i of Schedule I cannot be blank.

Reject when Schedule I Line 4i is blank.

( n1:SchI ) > 0 and not( string-length( n1:SchI/n1:TwentyPrcntSnglInvstInd ) > 0 )
August 1, 2006 1084


Specification
SMALL-20-PRCNT-SNGL-INVST-AMT not greater than 0 when SMALL-20-PRCNT-SNGL-INVST-IND contains
"1" (yes).
Bypasses
C G P X Z
Explanation
If "yes" is recorded in 4i, an amount greater than 0 must be indicated.

Reject when Schedule I Line 4i is checked "yes", but an amount greater than zero is not
provided for Line 4i amount.

( n1:SchI ) > 0 and n1:SchI/n1:TwentyPrcntSnglInvstInd = '1' and not( sum( n1:SchI/n1:
TwentyPrcntSnglInvstAmt ) > 0)
August 1, 2006 1085


Specification
SMALL-ALL-PLAN-AST-DISTRIB-IND contains blank.
Bypasses
C G P X Z
Explanation
Line 4j of Schedule I cannot be blank.

Reject when Schedule I Line 4j is blank.

( n1:SchI ) > 0 and not( string-length( n1:SchI/n1:AllPlanAstDistribInd ) > 0 )
August 1, 2006 1086


Specification
If any of PLAN-TRANSFER-NAME or PLAN-TRANSFER-EIN or PLAN-TRANSFER-PN contains an entry then
none of PLAN-TRANSFER-NAME or PLAN-TRANSFER-EIN or PLAN-TRANSFER-PN may be blank.
Bypasses
C G P X Z
Explanation
The Plan Name(s) receiving any assets or liabilities from this plan must be listed if the EIN
(s) or PN(s) is indicated.

Reject if for each plan transfer on Schedule I line 5b, all columns are not completed.

n1:BypassP ='1' or ../n1:Bypass/n1:BypassX ='1' or ../n1:Bypass/n1:BypassZ ='1') and ( n1:
SchI/n1:PlanTransfer [not(string-length( n1:TransferName ) > 0 and n1:TransferEIN and n1:
TransferPN)])
August 1, 2006 1087


Specification
For each Plan Transfer listed, if SF-PLAN-TRANSFER-NAME or SF-PLAN-TRANSFER-EIN or SF-PLAN-
TRANSFER-PN contains an entry then SF-PLAN-TRANSFER-NAME and SF-PLAN-TRANSFER-EIN and SF-
PLAN-TRANSFER-PN must all contain entries.
Bypasses
C P X
Explanation
The Plan Name, EIN, and PN must be listed for each plan receiving any assets or liabilities
from this plan.

Reject when the Plan Name, EIN and PN are not all provided for each Plan transfer listed on
Form 5500-SF Line 13c.

n1:BypassX ='1' ) and ( n1:SF/n1:PlanTransfer [not(string-length( n1:TransferName ) > 0 and
n1:TransferEIN and n1:TransferPN)])
August 1, 2006 1088


Specification
TOT-PARTCP-BOY-CNT cannot be blank.
Bypasses
C E M O P X Z
Explanation
Form 5500 line 5 cannot be blank.

Reject when Form 5500 line 5 is blank.

n1:BypassM ='1' or ../n1:Bypass/n1:BypassO ='1' or ../n1:Bypass/n1:BypassP ='1' or ../n1:
Bypass/n1:BypassX ='1' or ../n1:Bypass/n1:BypassZ ='1') and n1:Form5500 and not(n1:Form5500/
n1:TotPartcpBoyCnt )
August 1, 2006 1089


Specification
SF-TOT-PARTCP-BOY-CNT cannot be blank.
Bypasses
C P X
Explanation
Form 5500-SF line 5a cannot be blank.


n1:BypassX ='1' ) and not( exists( n1:SF/n1:TotPartcpBoyCnt ) )
August 1, 2006 1090


Specification
WAIVER-ANNUAL-IQPA-REPORT contains blank.
Bypasses
C G W X Z
Explanation
Line 4k of Schedule I cannot be blank.

Reject when Schedule I Line 4k is blank.

n1:BypassW ='1' or ../n1:Bypass/n1:BypassX ='1' or ../n1:Bypass/n1:BypassZ ='1') and count
( n1:SchI ) > 0 and not( string-length( n1:SchI/n1:WaiverAnnualIQPAReport ) > 0 )
August 1, 2006 1091


Specification
SF-IQPA-WAIVER-IND contains blank.
Bypasses
C P X
Explanation
Line 6b of Form 5500-SF cannot be blank.

Reject when Form 5500-SF Line 6b is blank.
Test XPATH: not( ../n1:Bypass/n1:BypassC ='1' or ../n1:Bypass/n1:BypassX ='1' ) and not

( string-length( n1:SF/n1:IQPAWaiverInd ) > 0 )
August 1, 2006 1092


Specification
WAIVER-ANNUAL-IQPA-REPORT contains "2" (No) and Accountant's Opinion (AO-REPORT-DOC) is not
attached and CFR 2520.104-50 statement (ATTACHMENT-TYPE='SchIWaiverIQPA') is not attached.
Bypasses
C G W X Z
Explanation
Accountant's Opinion must be attached when Schedule I, Line 4k is checked "no" unless CFR
2520.104-50 statement (SchIWaiverIQPA) is attached.

Reject when Schedule I, Line 4k is checked "no" and Accountant's Opinion (Attachments/
AccountantOpinion) is not attached, unless an explanatory statement (Attachment
[AttachmentTypeCode ='SchIWaiverIQPA']) is attached.

n1:BypassW='1' or ../n1:Bypass/n1:BypassX='1' or ../n1:Bypass/n1:BypassZ='1' ) and n1:SchI/
n1:WaiverAnnualIQPAReport = '2' and ( count ( n1:Attachments/n1:Attachment [n1:
AttachmentTypeCode='SchIWaiverIQPA'] ) = 0 and count ( n1:Attachments/n1:AccountantOpinion )
=0 )
August 1, 2006 1093


Specification
When SPONS-DFE-PN between 501 and 999 and TYPE-WELFARE-BNFT-CODE is blank.
Bypasses
C X Z
Explanation
If the Plan Number indicates a welfare plan, then the appropriate welfare characteristic code
(s) must be indicated.

Reject when the welfare benefit codes on Form 5500 line 8b are blank and the Plan Number is
greater than 500.
Test XPATH: not ( ../n1:Bypass/n1:BypassC='1' or ../n1:Bypass/n1:BypassX='1' or ../n1:Bypass/

n1:BypassZ='1') and number( n1:Form5500/n1:SponsDfePlanNum ) > 500 and count ( n1:Form5500/
n1:WelfareCodeTable/n1:TypeWelfareBnftCode ) = 0
August 1, 2006 1094


Specification
When SF-PLAN-NUM between 501 and 999 and SF-TYPE-WELFARE-BNFT-CODE is blank.
Bypasses
C X
Explanation
If the Plan Number indicates a welfare plan, then the appropriate welfare characteristic code
(s) must be indicated.

Reject when the welfare benefit codes on Form 5500-SF line 9b are blank and the Plan Number
is greater than 500.
Test XPATH: not ( ../n1:Bypass/n1:BypassC='1' or ../n1:Bypass/n1:BypassX ='1' ) and number

( n1:SF/n1:SponsorPlanNum ) > 500 and count ( n1:SF/n1:WelfareCodeTable/n1:
TypeWelfareBnftCode ) = 0
August 1, 2006 1095


Specification
ACCT-OPIN-NOT-ON-FILE-IND contains "1" when TYPE-DFE-PLAN-ENTITY-CD does not contain "C",
"M", or "P".
Bypasses
C I M O P X
Explanation
Fail when Schedule H, Line 3d(1) is checked, but Form 5500, Part I, Line A(4) does not
contain "C", "M", or "P".

Reject when Schedule H Line 3d(1) is checked, but Form 5500 Line A(4) does not contain "C",
"M", or "P".
Test XPATH: not( ../n1:Bypass/n1:BypassC='1' or ../n1:Bypass/n1:BypassI='1' or ../n1:Bypass/

n1:BypassX='1' ) and ( n1:SchH/n1:AcctOpinNotOnFileInd ='1' and not( n1:Form5500/n1:
TypeDFEPlanEntityCd ="C" or n1:Form5500/n1:TypeDFEPlanEntityCd ="P" or n1:Form5500/n1:
TypeDFEPlanEntityCd ="M"))
August 1, 2006 1096


Specification
AST-HELD-INVST-IND contains "2" (No) and (TOT-ASSETS-EOY-AMT minus (NON-INT-BEAR-CASH-EOY-
AMT, plus EMPLR-CONTRIB-EOY-AMT, plus PARTCP-CONTRIB-EOY-AMT, plus OTHER-RECEIVABLES-EOY-
AMT, plus INT-BEAR-CASH-EOY-AMT, plus INT-MASTER-TR-EOY-AMT, plus BLDGS-USED-EOY-AMT)) is
greater than plus 4999.
Bypasses
C J O P X
Explanation
Fail when Schedule H, Part IV, Line 4i is checked "no" and any Schedule H, Part I, Lines 1c
(2)(b) thru 1e(b) contain an amount. Schedule H, Part IV, Line 4i, cannot be "no" when the
plan or certain DFEs (MTIAs, 103-12 IEs & GIAs) report EOY assets on any Schedule H, Part 1,
Lines 1c(2)(b) thru 1e(b). These filers must complete a schedule of assets in the format
prescribed in the instructions to Form 5500.

Reject when Schedule H Line 4i is checked "no" and any Schedule H, Part I, Lines 1c(2)(b)
thru 1e(b) contain an amount.

n1:BypassO='1' or ../n1:Bypass/n1:BypassP='1' or ../n1:Bypass/n1:BypassX='1' ) and n1:SchH/
n1:AstHeldInvstInd = '2' and (sum( n1:SchH/n1:TotAssetsEoyAmt ) - sum( n1:SchH/n1:
NonIntBearCashEoyAmt | n1:SchH/n1:EmplrContribEoyAmt | n1:SchH/n1:PartcpContribEoyAmt | n1:
SchH/n1:OtherReceivablesEoyAmt | n1:SchH/n1:IntBearCashEoyAmt | n1:SchH/n1:IntMasterTrEoyAmt
| n1:SchH/n1:BldgsUsedEoyAmt ) > 4999)
August 1, 2006 1097


TEST: X-001 Baseline Date 2005-07-01 Revision Date
Specification
ADMIN-SIGNATURE-DATE on Filing Header does not match ADMIN-SIGNED-DATE on Form 5500, or
ADMIN-SIGNATURE-SIGNED-NAME on Filing Header does not match ADMIN-SIGNED-NAME on Form 5500.
Bypasses
C
Explanation
Mismatch between Administrator signature name or date between Filing Header and Form 5500.

Reject when the Administrator signed name or signature date in the Filing Header does not
match corresponding elements on the Form5500.
Test XPATH: not ( ../n1:Bypass/n1:BypassC ='1' ) and n1:Form5500 and not( n1:Form5500/n1:
AdminSignature/n1:SignedName = ../n1:FilingHeader/n1:AdminSignature/n1:SignedName and n1:
Form5500/n1:AdminSignature/n1:SignedDate = ../n1:FilingHeader/n1:AdminSignature/n1:
SignedDate )
August 1, 2006 1098


TEST: X-001SF Baseline Date 2005-07-01 Revision Date
Specification
ADMIN-SIGNATURE-DATE on Filing Header does not match SF-ADMIN-SIGNED-DATE on Form 5500 SF,
or ADMIN-SIGNATURE-SIGNED-NAME on Filing Header does not match SF-ADMIN-SIGNED-NAME on Form
5500 SF.
Bypasses
C
Explanation
Mismatch between Administrator signature name or date between Filing Header and Form 5500-SF.

Reject when the Administrator signed name or signature date in the Filing Header does not
match corresponding elements on the Form5500-SF.
Test XPATH: not ( ../n1:Bypass/n1:BypassC ='1' ) and n1:SF and not( n1:SF/n1:AdminSignature/
n1:SignedName = ../n1:FilingHeader/n1:AdminSignature/n1:SignedName and n1:SF/n1:
AdminSignature/n1:SignedDate = ../n1:FilingHeader/n1:AdminSignature/n1:SignedDate )
August 1, 2006 1099


Specification
SPONSOR-SIGNATURE-DATE on Filing Header does not match SPONS-SIGNED-DATE on Form 5500, or
SPONSOR-SIGNATURE-SIGNED-NAME on Filing Header does not match SPONS-SIGNED-NAME on Form 5500.
Bypasses
C
Explanation
Mismatch between Sponsor signature name or date between Filing Header and Form 5500.

Reject when the Sponsor signed name or signature date in the Filing Header does not match
corresponding elements on the Form5500.
SponsSignature/n1:SignedName = ../n1:FilingHeader/n1:SponsorSignature/n1:SignedName and n1:
Form5500/n1:SponsSignature/n1:SignedDate = ../n1:FilingHeader/n1:SponsorSignature/n1:
SignedDate )
August 1, 2006 1100


Specification
SPONSOR-SIGNATURE-DATE on Filing Header does not match SF-SPONS-SIGNED-DATE on Form 5500 SF,
or SPONSOR-SIGNATURE-SIGNED-NAME on Filing Header does not match SF-SPONS-SIGNED-NAME on
Form 5500 SF.
Bypasses
C
Explanation
Mismatch between Sponsor signature name or date between Filing Header and Form 5500-SF.

Reject when the Sponsor signed name or signature date in the Filing Header does not match
corresponding elements on the Form5500-SF.
Test XPATH: not ( ../n1:Bypass/n1:BypassC ='1' ) and n1:SF and not( n1:SF/n1:SponsSignature/
n1:SignedName = ../n1:FilingHeader/n1:SponsorSignature/n1:SignedName and n1:SF/n1:
SponsSignature/n1:SignedDate = ../n1:FilingHeader/n1:SponsorSignature/n1:SignedDate )
August 1, 2006 1101


Specification
DFE-SIGNATURE-DATE on Filing Header does not match DFE-SIGNED-DATE on Form 5500, or DFE-
SIGNATURE-SIGNED-NAME on Filing Header does not match DFE-SIGNED-NAME on Form 5500.
Bypasses
C
Explanation
Mismatch between DFE signature name or date between Filing Header and Form 5500.

Reject when the DFE signed name or signature date in the Filing Header does not match
corresponding elements on the Form5500.
DfeSignature/n1:SignedName = ../n1:FilingHeader/n1:DfeSignature/n1:SignedName and n1:
Form5500/n1:DfeSignature/n1:SignedDate = ../n1:FilingHeader/n1:DfeSignature/n1:SignedDate )
August 1, 2006 1102


TEST: X-004 Baseline Date 2005-07-01 Revision Date 2005-04-05
Specification
PLAN-EFF-DATE is either earlier than Jan. 1, 1800 or later than FORM-TAX-PRD.
Bypasses
C P X Z
Explanation
The Effective Date of the Plan on Line 1c of Form 5500 must be a date between 1800-01-01 and
the Plan Year End date.

Reject when the Effective Date of the Plan on Form 5500 Line 1c is not a date between 1800-
01-01 and the Plan Year End date.

n1:BypassX='1' or ../n1:Bypass/n1:BypassZ='1' ) and (xs:date( n1:Form5500/n1:PlanEffDate ) <
xs:date( '1800-01-01') or xs:date( n1:Form5500/n1:PlanEffDate ) >= xs:date( n1:Form5500/n1:
PlanYearEndDate) )
August 1, 2006 1103


TEST: X-004SF Baseline Date 2005-07-01 Revision Date 2005-04-05
Specification
SF-PLAN-EFF-DATE is either earlier than Jan. 1, 1800 or later than SF-TAX-PRD.
Bypasses
C P
Explanation
The Effective Date of the Plan on Line 1c of Form 5500-SF must be a date between 1800-01-01
and the Plan Year End date.

Reject when the Effective Date of the Plan on Form 5500-SF Line 1c is not a date between
1800-01-01 and the Plan Year End date.
Test XPATH: not ( ../n1:Bypass/n1:BypassC='1' or ../n1:Bypass/n1:BypassP='1' ) and (xs:date

( n1:SF/n1:PlanEffDate ) < xs:date( '1800-01-01') or xs:date( n1:SF/n1:PlanEffDate ) >= xs:
date( n1:SF/n1:PlanYearEndDate ) )
August 1, 2006 1104


Specification
FILING-HEADER-EIN != SPONS-DFE-EIN or FILING-HEADER-PN != SPONS-DFE-PN or FILING-HEADER-PLAN-
YEAR-BEGIN != FORM-PLAN-YEAR-BEGIN-DATE or FILING-HEADER-PLAN-YEAR-END != FORM-TAX-PRD or
FILING-HEADER-AMENDED-IND != AMENDED-IND
Bypasses
C
Explanation
Mismatch between PlanYearBeginDate, PlanYearEndDate, EIN, PN, and AmendedInd on the
FilingHeader and the Form 5500.

Reject when any of the PlanYearBeginDate, PlanYearEndDate, EIN, Plan Number, or Amended
Indicator in the Filing Header do not match corresponding element on the Form5500.
Test XPATH: not ( ../n1:Bypass/n1:BypassC ='1' ) and not( n1:Form5500/n1:SponsorDfe/n1:EIN

= ../n1:FilingHeader/n1:EIN and n1:Form5500/n1:SponsDfePlanNum = ../n1:FilingHeader/n1:PN
and n1:Form5500/n1:PlanYearBeginDate = ../n1:FilingHeader/n1:PlanYearBeginDate and n1:
Form5500/n1:PlanYearEndDate = ../n1:FilingHeader/n1:PlanYearEndDate and ( (n1:Form5500/n1:
AmendedInd ='1' and ../n1:FilingHeader/n1:Amended ='1') or ( not( n1:Form5500/n1:AmendedInd
='1' ) and not( ../n1:FilingHeader/n1:Amended ='1') ) ))
August 1, 2006 1105


TEST: X-008SF Baseline Date 2005-07-01 Revision Date 2005-04-05
Specification
FILING-HEADER-EIN != SF-SPONS-EIN or FILING-HEADER-PN != SF-PLAN-NUM or FILING-HEADER-PLAN-
YEAR-BEGIN != SF-PLAN-YEAR-BEGIN-DATE or FILING-HEADER-PLAN-YEAR-END != SF-TAX-PRD or FILING-
HEADER-AMENDED-IND != SF-AMENDED-IND
Bypasses
C
Explanation
Mismatch between PlanYearBeginDate, PlanYearEndDate, EIN, PN, and AmendedInd on the
FilingHeader and the Form 5500.

Reject when any of the PlanYearBeginDate, PlanYearEndDate, EIN, Plan Number, or Amended
Indicator in the Filing Header do not match corresponding element on the Form5500-SF.
Test XPATH: not ( ../n1:Bypass/n1:BypassC ='1' ) and not( n1:SF/n1:Sponsor/n1:EIN = ../n1:

FilingHeader/n1:EIN and n1:SF/n1:SponsorPlanNum = ../n1:FilingHeader/n1:PN and n1:SF/n1:
PlanYearBeginDate = ../n1:FilingHeader/n1:PlanYearBeginDate and n1:SF/n1:PlanYearEndDate
= ../n1:FilingHeader/n1:PlanYearEndDate and ( ( n1:SF/n1:AmendedInd ='1' and ../n1:
FilingHeader/n1:AmendedInd ='1') or ( not( n1:SF/n1:AmendedInd ='1' ) and not( ../n1:
FilingHeader/n1:AmendedInd ='1') ) ))
August 1, 2006 1106


Specification
SCH-R-ATTACHED-IND is checked and no Schedule R is attached, or SCH-R-ATTACHED-IND is
unchecked and Schedule R is attached.
Bypasses
C G P W X Z
Explanation
Schedule R indicator does not match count of Schedule R provided.

Reject when either Form 5500 line 10a(1) is checked and no Schedule R attached or Schedule R
is attached and Form 5500 line 10a(1) is not checked.

Bypass/n1:BypassZ ='1') and (n1:Form5500/n1:SchRAttachedInd = '1' and count( n1:SchR ) = 0 )
or ( not( n1:Form5500/n1:SchRAttachedInd = '1' ) and count ( n1:SchR ) > 0)
August 1, 2006 1107


Specification
SCH-B-ATTACHED-IND is checked and no Schedule B is attached, or SCH-B-ATTACHED-IND is
unchecked and Schedule B is attached.
Bypasses
C G P W X Z
Explanation
Schedule B indicator must match count of Schedule B provided.

Reject when either Form 5500 line 10a(2) is checked and no Schedule B attached or Schedule B
is attached and Form 5500 line 10a(2) is not checked.

Bypass/n1:BypassZ ='1') and (n1:Form5500/n1:SchBAttachedInd = '1' and count( n1:SchB ) = 0 )
or ( n1:Form5500 and not( n1:Form5500/n1:SchBAttachedInd = '1' ) and count ( n1:SchB ) > 0)
August 1, 2006 1108


Specification
SCH-H-ATTACHED-IND is checked and no Schedule H is attached, or SCH-H-ATTACHED-IND is
unchecked and Schedule H is attached.
Bypasses
C P X
Explanation
Schedule H indicator must match count of Schedule H attached.

Reject when either Form 5500 line 10b(1) is checked and no Schedule H attached or Schedule H
is attached and Form 5500 line 10b(1) is not checked.

n1:BypassX ='1' ) and (n1:Form5500/n1:SchHAttachedInd = '1' and count( n1:SchH ) = 0 ) or
( not( n1:Form5500/n1:SchHAttachedInd = '1' ) and count ( n1:SchH ) > 0)
August 1, 2006 1109


Specification
SCH-I-ATTACHED-IND is checked and no Schedule I is attached, or SCH-I-ATTACHED-IND is
unchecked and Schedule I is attached.
Bypasses
C G P X Z
Explanation
Schedule I indicator must match count of Schedule I attached.

Reject when either Form 5500 line 10b(2) is checked and no Schedule I attached or Schedule I

n1:BypassX ='1' or ../n1:Bypass/n1:BypassZ ='1') and (n1:Form5500/n1:SchIAttachedInd = '1'
and count( n1:SchI ) = 0 ) or ( not( n1:Form5500/n1:SchIAttachedInd = '1' ) and count ( n1:
SchI ) > 0)
August 1, 2006 1110


Specification
SCH-A-ATTACHED-IND is checked and no Schedule(s) A is attached, or SCH-A-ATTACHED-IND is
unchecked and Schedule(s) A attached.
Bypasses
C N P X Z
Explanation
Schedule(s) A indicator must match count of Schedule(s) A attached.

Reject when either Form 5500 line 10b(3) is checked and no Schedule A attached or Schedule A
Test XPATH: not( ../n1:Bypass/n1:BypassC ='1' or ../n1:Bypass/n1:BypassN='1' or ../n1:Bypass/

n1:BypassP ='1' or ../n1:Bypass/n1:BypassX ='1' or ../n1:Bypass/n1:BypassZ ='1') and (n1:
Form5500/n1:SchAAttachedInd = '1' and count( n1:SchA ) = 0 ) or ( not( n1:Form5500/n1:
SchAAttachedInd ='1' ) and count ( n1:SchA ) > 0 )
August 1, 2006 1111


Specification
SCH-C-ATTACHED-IND is checked and no Schedule C is attached, or SCH-C-ATTACHED-IND is
unchecked and Schedule C is attached.
Bypasses
C M O P X
Explanation
Schedule C indicator must match count of Schedule C attached.

Reject when either Form 5500 line 10b(4) is checked and no Schedule C attached or Schedule C
Test XPATH: not( ../n1:Bypass/n1:BypassC ='1' or ../n1:Bypass/n1:BypassM ='1' or ../n1:Bypass/

n1:BypassO ='1' or ../n1:Bypass/n1:BypassP ='1' or ../n1:Bypass/n1:BypassX ='1') and (n1:
Form5500/n1:SchCAttachedInd = '1' and count( n1:SchC ) = 0 ) or ( not( n1:Form5500/n1:
SchCAttachedInd = '1' ) and count ( n1:SchC ) > 0)
August 1, 2006 1112


Specification
SCH-D-ATTACHED-IND is checked and no Schedule D is attached, or SCH-D-ATTACHED-IND is
unchecked and Schedule D is attached.
Bypasses
C P X
Explanation
Schedule D indicator must match count of Schedule D attached.

Reject when either Form 5500 line 10b(5) is checked and no Schedule D attached or Schedule D

n1:BypassX ='1') and (n1:Form5500/n1:SchDAttachedInd = '1' and count( n1:SchD ) = 0 ) or
( not( n1:Form5500/n1:SchDAttachedInd = '1' ) and count ( n1:SchD ) > 0)
August 1, 2006 1113


Specification
SCH-G-ATTACHED-IND is checked and no Schedule G is attached, or SCH-G-ATTACHED-IND is
unchecked and Schedule G is attached.
Bypasses
C P X
Explanation
Schedule G indicator must match count of Schedule G attached.

Reject when either Form 5500 line 10b(6) is checked and no Schedule G attached or Schedule G

n1:BypassX ='1') and (n1:Form5500/n1:SchGAttachedInd = '1' and count( n1:SchG ) = 0 ) or
( not( n1:Form5500/n1:SchGAttachedInd = '1' ) and count ( n1:SchG ) > 0)
August 1, 2006 1114


Specification
Fail when PENSION-TOT-ADDITIONS-AMT not equal to the sum of (PENSION-CONTRIB-DEP-AMT,
PENSION-DIVND-CR-DEP-AMT, PENSION-INT-CR-DUR-YR-AMT, PENSION-TRANSFER-FROM-AMT, and PENSION-
OTHER-AMT)
Bypasses
C P X Z
Explanation
Schedule(s) A line 6c(6) must be equal to the sum of lines 6c(1) through 6c(5).

Reject when Schedule A Line 6c(6) does not equal the sum of lines 6c(1) through 6c(5).
Test XPATH: not ( ../n1:Bypass/n1:BypassC ='1' or ../n1:Bypass/n1:BypassP ='1' or ../n1:

Bypass/n1:BypassX ='1' or ../n1:Bypass/n1:BypassZ ='1' ) and not(sum( n1:SchA/n1:
PensionTotAdditionsAmt ) = sum( n1:SchA/n1:PensionContribDepAmt | n1:SchA/n1:
PensionDivndCrDepAmt | n1:SchA/n1:PensionIntCrDurYrAmt | n1:SchA/n1:PensionTransferFromAmt |
n1:SchA/n1:PensionOtherAmt ) )
August 1, 2006 1115


Specification
Fail when PENSION-TOT-BAL-ADDN-AMT not equal to the sum of (PENSION-END-PREV-BAL-AMT and
PENSION-TOT-ADDITIONS-AMT)
Bypasses
C P X Z
Explanation
Schedule(s) A line 6d must be equal to the sum of lines 6b and 6c(6).

Reject when Schedule A Line 6d does not equal the sum of lines 6b and 6c(6).

PensionTotBalAddnAmt ) = sum( n1:SchA/n1:PensionEndPrevBalAmt | n1:SchA/n1:
PensionTotAdditionsAmt ) )
August 1, 2006 1116


Specification
Fail when PENSION-TOT-DED-AMT not equal to the sum of (PENSION-BNFTS-DSBRSD-AMT,PENSION-
ADMIN-CHRG-AMT, PENSION-TRANSFER-TO-AMT, and PENSION-OTH-DED-AMT)
Bypasses
C P X Z
Explanation
Schedule(s) A line 6e(5) must be equal to the sum of lines 6e(1) through 6e(4).

Reject when Schedule A Line 6e(5) does not equal the sum of lines 6e(1) through 6e(4).

PensionTotDedAmt ) = sum( n1:SchA/n1:PensionBnftsDsbrsdAmt | n1:SchA/n1:PensionAdminChrgAmt
| n1:SchA/n1:PensionTransferToAmt | n1:SchA/n1:PensionOthDedAmt ) )
August 1, 2006 1117


Specification
Fail when PENSION-EOY-BAL-AMT not equal to PENSION-TOT-BAL-ADDN-AMT minus PENSION-TOT-DED-
AMT.
Bypasses
C P X Z
Explanation
Schedule(s) A line 6f must be equal to line 6d minus line 6e(5).

Reject when Schedule A Line 6f does not equal line 6d minus 6e(5).

PensionEoyBalAmt ) = sum( n1:SchA/n1:PensionTotBalAddnAmt ) - sum( n1:SchA/n1:
PensionTotDedAmt ) )
August 1, 2006 1118


Specification
Fail when WLFR-TOT-EARNED-PREM-AMT not equal to the sum of (WLFR-PREMIUM-RCVD-AMT and WLFR-
UNPAID-DUE-AMT) minus WLFR-RESERVE-AMT.
Bypasses
C P X Z
Explanation
Schedule(s) A line 8a(4) must be equal to line 8a(1) plus 8a(2) minus 8a(3).

Reject when Schedule A Line 8a(4)does not equal to line 8a(1) plus 8a(2) minus 8a(3).

WlfrTotEarnedPremAmt ) = sum( n1:SchA/n1:WlfrPremiumRcvdAmt | n1:SchA/n1:WlfrUnpaidDueAmt )
- sum( n1:SchA/n1:WlfrReserveAmt ) )
August 1, 2006 1119


Specification
Fail when WLFR-INCURRED-CLAIM-AMT not equal to the sum of WLFR-CLAIMS-PAID-AMT and WLFR-INCR-
RESERVE-AMT
Bypasses
C P X Z
Explanation
Reject when Schedule A Line 8b(3) does not equal the sum of lines 8b(1) and 8b(2).

Reject when Schedule A Line 8b(3) does not equal to the sum of lines 8b(1) and 8b(2).

WlfrIncurredClaimAmt ) = sum( n1:SchA/n1:WlfrClaimsPaidAmt | n1:SchA/n1:
WlfrIncrReserveAmt ) )
August 1, 2006 1120


Specification
Fail when WLFR-RET-TOT-AMT not equal to the sum of (WLFR-RET-COMMISSIONS-AMT, WLFR-RET-ADMIN-
AMT, WLFR-RET-OTH-COST-AMT, WLFR-RET-OTH-EXPENSE-AMT, WLFR-RET-TAXES-AMT, WLFR-RET-CHARGES-
AMT, and WLFR-RET-OTH-CHRGS-AMT)
Bypasses
C P X Z
Explanation
Schedule(s) A line 8c(1)H must be equal to the sum of lines 8c(1)A through 8c(1)G.

Reject when Schedule A Line 8c(1)H does not equal the sum of lines 8c(1)A through 8c(1)G.

WlfrRetTotAmt ) = sum( n1:SchA/n1:WlfrRetCommissionsAmt | n1:SchA/n1:WlfrRetAdminAmt | n1:
SchA/n1:WlfrRetOthCostAmt | n1:SchA/n1:WlfrRetOthExpenseAmt | n1:SchA/n1:WlfrRetTaxesAmt |
n1:SchA/n1:WlfrRetChargesAmt | n1:SchA/n1:WlfrRetOthChrgsAmt ) )
August 1, 2006 1121


Specification
Fail when SCH-B-PLAN-YEAR-BEGIN-DATE present and not equal to FORM-PLAN-YEAR-BEGIN-DATE.
Bypasses
C G W X Z
Explanation
If the Plan Year Beginning Date is present on Schedule B, it must match the Plan Year
Beginning Date on Form 5500.

Reject when the Plan Year Beginning Date on Schedule B does not match the Plan Year
Beginning Date on Form 5500.

n1:BypassW ='1' or ../n1:Bypass/n1:BypassX ='1' or ../n1:Bypass/n1:BypassZ ='1' ) and n1:
SchB/n1:PlanYearBeginDate != n1:Form5500/n1:PlanYearBeginDate
August 1, 2006 1122


Specification
Fail when SCH-B-PLAN-YEAR-BEGIN-DATE present and not equal to SF-PLAN-YEAR-BEGIN-DATE.
Bypasses
C W X
Explanation
If the Plan Year Beginning Date is present on Schedule B, it must match the Plan Year
Beginning Date on Form 5500-SF.

Reject when the Plan Year Beginning Date on Schedule B does not match the Plan Year
Beginning Date on Form 5500-SF.
Test XPATH: not( ../n1:Bypass/n1:BypassC ='1' or ../n1:Bypass/n1:BypassW ='1' or ../n1:Bypass/

n1:BypassX ='1' ) and n1:SchB/n1:PlanYearBeginDate != n1:SF/n1:PlanYearBeginDate
August 1, 2006 1123


Specification
Fail when SCH-B-TAX-PRD present and not equal to FORM-TAX-PRD.
Bypasses
C G W X Z
Explanation
If the Plan Year Ending Date is present on Schedule B, it must match the Plan Year Ending
Date on Form 5500.

Reject when the Plan Year Ending Date on Schedule B does not match the Plan Year Ending Date
on Form 5500.

n1:BypassW ='1' or ../n1:Bypass/n1:BypassX ='1' or ../n1:Bypass/n1:BypassZ ='1' ) and n1:
SchB/n1:PlanYearEndDate != n1:Form5500/n1:PlanYearEndDate
August 1, 2006 1124


Specification
Fail when SCH-B-TAX-PRD present and not equal to SF-TAX-PRD.
Bypasses
C W
Explanation
If the Plan Year Ending Date is present on Schedule B, it must match the Plan Year Ending
Date on Form 5500-SF.

Reject when the Plan Year Ending Date on Schedule B does not match the Plan Year Ending Date
on Form 5500-SF.
Test XPATH: not( ../n1:Bypass/n1:BypassC ='1' or ../n1:Bypass/n1:BypassW ='1' ) and n1:SchB/

n1:PlanYearEndDate != n1:SF/n1:PlanYearEndDate
August 1, 2006 1125


Specification
Fail when SCH-B-PN present and not equal to SPONS-DFE-PN.
Bypasses
C G W Z
Explanation
The Plan Number on Schedule B must match the Plan Number on Line 1(b) of Form 5500.

Reject when the plan number on Schedule B does not match the plan number on Form 5500, Part
II, Line 1(b).

n1:BypassW ='1' or ../n1:Bypass/n1:BypassZ ='1' ) and n1:SchB/n1:PlanNum != n1:Form5500/n1:
SponsDfePlanNum
August 1, 2006 1126


Specification
Fail when SCH-B-PN present and not equal to SF-PLAN-NUM.
Bypasses
C W X
Explanation
The Plan Number on Schedule B must match the Plan Number on Line 1(b) of Form 5500-SF.

Reject when the plan number on Schedule b does not match the plan number on Form 5500-SF,
Part II, Line 1(b).
Test XPATH: not( ../n1:Bypass/n1:BypassC ='1' or ../n1:Bypass/n1:BypassW ='1' or ../n1:Bypass/

n1:BypassX ='1' ) and n1:SchB/n1:PlanNum != n1:SF/n1:SponsorPlanNum
August 1, 2006 1127


Specification
Fail when ACTRL-VALUE-DATE not within the FORM-PLAN-YEAR-BEGIN-DATE and FORM-TAX-PRD.
Bypasses
C G N W X Z
Explanation
Line 1a of Schedule B must be between the FORM-PLAN-YEAR-BEGIN-DATE and FORM-TAX-PRD on Form
5500.

Alert when Schedule B Line 1a is not a date between the Plan Year Beginning and Plan Year
Ending dates on Form 5500.

Bypass/n1:BypassZ ='1' ) and n1:Form5500 and n1:SchB/n1:ActrlValueDate and not( xs:date( n1:
SchB/n1:ActrlValueDate) >= xs:date( n1:Form5500/n1:PlanYearBeginDate) and xs:date( n1:SchB/
n1:ActrlValueDate) <= xs:date( n1:Form5500/n1:PlanYearEndDate) )
August 1, 2006 1128


Specification
Fail when ACTRL-VALUE-DATE not within the SF-PLAN-YEAR-BEGIN-DATE and SF-TAX-PRD.
Bypasses
C P W X Z
Explanation
Line 1a of Schedule B must be between the SF-PLAN-YEAR-BEGIN-DATE and SF-TAX-PRD on Form
5500-SF.

Alert when Schedule B Line 1a is not a date between the Plan Year Beginning and Plan Year
Ending dates on Form 5500-SF.

n1:BypassW ='1' or ../n1:Bypass/n1:BypassX ='1' or ../n1:Bypass/n1:BypassZ ='1' ) and n1:SF
and n1:SchB/n1:ActrlValueDate and not( xs:date( n1:SchB/n1:ActrlValueDate) >= xs:date( n1:SF/
n1:PlanYearBeginDate ) and xs:date( n1:SchB/n1:ActrlValueDate) <= xs:date( n1:SF/n1:
PlanYearEndDate ) )
August 1, 2006 1129


Specification
Fail when SCH-B-ACTUARY-NOT-REFLECT-IND=1 and a Statement by the Enrolled Actuary
(ATTACHMENT-TYPE='ActuaryStatement') not attached.
Bypasses
C G N W X Z
Explanation
If the actuary has not fully reflected any regulation or ruling, a Statement by the Enrolled
Actuary must be attached.

Reject when a Statement by the Enrolled Actuary (Attachment[AttachmentTypeCode
='ActuaryStatement']) is not attached and the Schedule B box labeled "actuary has not fully
reflected any regulation or ruling promulgated under the statute in completing this
schedule" is checked.

Bypass/n1:BypassZ ='1' ) and n1:SchB/n1:SchBActuaryNotReflectInd = '1' and not( count( n1:
Attachments/n1:Attachment[n1:AttachmentTypeCode='ActuaryStatement'] ) > 0 )
August 1, 2006 1130


Specification
Fail when ACTRL-TOT-LIAB-PARTCP-CNT not equal to the sum of (ACTRL-LIAB-RTD-PARTCP-CNT,
ACTRL-LIAB-TERM-PARTCP-CNT, and ACTRL-LIAB-ACT-PARTCP-CNT)
Bypasses
C G N W X Z
Explanation
Line 2b(4)(1) on Schedule B must be equal to the sum of lines 2b(1)(1), 2b(2)(1), and 2b(3)
(1)

Reject when Schedule B Line 2b(4)(1) is not equal to the sum of lines 2b(1)(1), 2b(2)(1),
and 2b(3)(1).

Bypass/n1:BypassZ ='1' ) and not(sum( n1:SchB/n1:ActrlTotLiabPartcpCnt ) = sum( n1:SchB/n1:
ActrlLiabRtdPartcpCnt | n1:SchB/n1:ActrlLiabTermPartcpCnt | n1:SchB/n1:
ActrlLiabActPartcpCnt ) )
August 1, 2006 1131


Specification
(SHORT-PLAN-YR-IND=1 and BYPASS-S=0) or (SHORT-PLAN-YR-IND=0 and BYPASS-S=1)
Bypasses
C P X
Explanation
Form 5500 B(4) indicates short plan year but Plan Year Start and End date do not.

Reject when either Line B(4) of the Form 5500 is checked and the Plan Year End minus the
Plan Year Begin date is not less than 364 days or Line B(4) is not checked and the Plan Year
End minus the Plan Year Begin date is less than 364 days.

Bypass/n1:BypassX ='1') and ( (n1:Form5500/n1:ShortPlanYrInd ='1' and not ( ../n1:Bypass/n1:
BypassS ='1') ) or ( not (n1:Form5500/n1:ShortPlanYrInd ='1') and ../n1:Bypass/n1:BypassS
='1') )
August 1, 2006 1132


Specification
(SF-SHORT-PLAN-YR-IND=1 and BYPASS-S=0) or (SF-SHORT-PLAN-YEAR-IND=0 and BYPASS-S=1)
Bypasses
C P
Explanation
Form 5500-SF B(4) indicates short plan year but Plan Year Start and End date do not or Plan
Year Start and End dates indicate short plan year but Form 5500-SF B(4) does not indicate
short plan year.

Reject when either Line B(4) of the Form 5500-SF is checked and the Plan Year End minus the
Plan Year Begin date is not less than 364 days or Line B(4) is not checked and the Plan Year
End minus the Plan Year Begin date is less than 364 days.
Test XPATH: not ( ../n1:Bypass/n1:BypassC ='1' or ../n1:Bypass/n1:BypassP ='1' ) and ( ( n1:

SF/n1:ShortPlanYrInd ='1' and not ( ../n1:Bypass/n1:BypassS ='1') ) or ( not ( n1:SF/n1:
ShortPlanYrInd ='1') and ../n1:Bypass/n1:BypassS ='1') )
August 1, 2006 1133


Specification
When FILING-HEADER-PRIOR-YR-IND = '1'
Bypasses
C
Explanation
Prior Year filings not allowed until Option III.

Reject and Stop when the Prior Year Indicator value in the Filing Header is not valid for
the current EFAST2 Processing Year. For all filings submitted before January 1, 2011, a
Prior Year Indicator value of '1' is invalid.
Test XPATH: not( ../n1:Bypass/n1:BypassC ='1' ) and ../n1:FilingHeader/n1:PriorYearInd ='1'
August 1, 2006 1134


Specification
FILING-HEADER-FORM-YEAR does not match year of FORM-PLAN-YEAR-BEGIN-DATE.
Bypasses
C
Explanation
FORM-YEAR does not match year of FORM-PLAN-YEAR-BEGIN-DATE.

Reject when the Form Year in the Filing Header is not valid for the plan year, which is
determined by the Plan Year Begin date on Form 5500.
Test XPATH: not ( ../n1:Bypass/n1:BypassC ='1' ) and not( string(../n1:FilingHeader/n1:

FormYear) = string( year-from-date( ../n1:FilingHeader/n1:PlanYearBeginDate ) ) )
August 1, 2006 1135


Specification
FILING-HEADER-FORM-YEAR does not match year of SF-PLAN-YEAR-BEGIN-DATE.
Bypasses
C
Explanation
FORM-YEAR does not match year of SF-PLAN-YEAR-BEGIN-DATE.

Reject when the Form Year in the Filing Header is not valid for the plan year, which is
determined by the Plan Year Begin date on Form 5500-SF.
Test XPATH: not( ../n1:Bypass/n1:BypassC ='1' ) and not( string(../n1:FilingHeader/n1:

FormYear) = string( year-from-date( ../n1:FilingHeader/n1:PlanYearBeginDate ) ) )
August 1, 2006 1136


Specification
SF-BROKER-FEES-PAID-IND contains blank.
Bypasses
C P X
Explanation
Line 10e of Form 5500-SF cannot be blank.

Reject when Form 5500-SF Line 10e is blank.

n1:BypassX ='1' ) and n1:SF and not( string-length( n1:SF/n1:BrokerFeesPaidInd ) > 0 )
August 1, 2006 1137


Specification
SF-BROKER-FEES-PAID-AMT contains blank when SF-BROKER-FEES-PAID-IND contains “1• (yes).
Bypasses
C P X
Explanation
If “yes• is recorded in 10e, an amount must be indicated.

Reject when Form 5500-SF Line 10e is checked “yes• and a non-zero value is not entered on
Line 10e amount.

n1:BypassX ='1' ) and n1:SF/n1:BrokerFeesPaidInd = '1' and sum( n1:SF/n1:BrokerFeesPaidAmt )
= 0
August 1, 2006 1138


Specification
SF-FAIL-PROVIDE-BENEFIT-DUE-IND contains blank.
Bypasses
C P X
Explanation
Line 10f of Form 5500-SF cannot be blank.

Reject when Form 5500-SF Line 10f is blank.

n1:BypassX ='1' ) and n1:SF and not( string-length( n1:SF/n1:FailProvideBenefitDueInd ) > 0 )
August 1, 2006 1139


Specification
SF-FAIL-PROVIDE-BENEFIT-DUE-AMT contains blank when SF-FAIL-PROVIDE-BENEFIT-DUE-IND contains
“1• (yes).
Bypasses
C P X
Explanation
If “yes• is recorded in 10f, an amount must be indicated.

Reject when Form 5500-SF Line 10f is checked “yes• and a non-zero value is not entered on
Line 10f amount.

n1:BypassX ='1' ) and n1:SF/n1:FailProvideBenefitDueInd = '1' and sum( n1:SF/n1:
FailProvideBenefitDueAmt ) = 0
August 1, 2006 1140


Specification
SF-PLAN-BLACKOUT-PERIOD-IND contains blank.
Bypasses
C P X
Explanation
Line 10h of Form 5500-SF cannot be blank.

Reject when Form 5500-SF Line 10h is blank.

n1:BypassX ='1' ) and n1:SF and not( string-length( n1:SF/n1:PlanBlackoutPeriodInd ) > 0 )
August 1, 2006 1141


Specification
SF-PARTCP-LOANS-IND contains blank.
Bypasses
C P
Explanation
Line 10g of Form 5500-SF cannot be blank.

Reject when Form 5500-SF Line 10g is blank.
not( string-length( n1:SF/n1:PartcpLoansInd ) > 0 )
August 1, 2006 1142


Specification
SF-PARTCP-LOANS-EOY-AMT contains blank when SF-PARTCP-LOANS-IND contains “1• (yes).
Bypasses
C P
Explanation
If “yes• is recorded in 10g, an amount must be indicated.

Reject when Form 5500-SF Line 10g is checked “yes• and a non-zero value is not entered on
Line 10i amount.
Test XPATH: not( ../n1:Bypass/n1:BypassC ='1' or ../n1:Bypass/n1:BypassP ='1' ) and n1:SF/n1:

PartcpLoansInd = '1' and sum( n1:SF/n1:PartcpLoansEoyAmt ) = 0
August 1, 2006 1143


Specification
SF-TOT-PARTCP-BOY-CNT cannot be blank.
Bypasses
C P
Explanation
Form 5500-SF Line 5a cannot be blank.

not( string-length( n1:SF/n1:TotPartcpBoyCnt ) > 0 )
August 1, 2006 1144


Specification
SF-ELIGIBLE-ASSETS-IND contains blank.
Bypasses
C P X
Explanation
Form 5500-SF Line 6a cannot be blank.


n1:BypassX ='1' ) and n1:SF and not( string-length( n1:SF/n1:EligibleAssetsInd ) > 0 )
August 1, 2006 1145


Specification
SF-ELIGIBLE-ASSETS-IND contains “2•.
Bypasses
C P X
Explanation
If Form 5500-SF Line 6a contains “2• then Form 5500-SF cannot be used.

Reject and Stop when Form 5500-SF Line 6a contains “no•. Filer must complete Form 5500.

n1:BypassX ='1' ) and n1:SF/n1:EligibleAssetsInd = '2'
August 1, 2006 1146


Specification
SF-IQPA-WAIVER-IND contains “2•
Bypasses
C P X
Explanation
If Form 5500-SF Line 6b contains “2• then Form 5500-SF cannot be used.

Reject and Stop when Form 5500-SF Line 6b contains “no•. Filer must complete Form 5500.

n1:BypassX ='1' ) and n1:SF/n1:IQPAWaiverInd = '2'
August 1, 2006 1147


Specification
When SF-DB-PLAN-FUNDING-REQD-IND contains “1• and Schedule B not present.
Bypasses
C P X
Explanation
If Line 11 of Form 5500-SF contains “yes•, then Schedule B must be attached.

Reject when Schedule B is not attached and Form 5500-SF Line 11 = ‘yes’.

n1:BypassX ='1' ) and n1:SF/n1:DbPlanFundingReqdInd ='1' and not( n1:SchB )
August 1, 2006 1148


Specification
SF-SEC-412-REQ-CONTRIB-AMT contains blank when SF-DC-PLAN-FUNDING-REQD-IND contains
“1• (yes).
Bypasses
C P
Explanation
If “yes• is recorded on Line 12, an amount must be entered in Line 12a of Form 5500-SF.

Reject when Line 12 of Form 5500-SF is checked “yes•, but a non-zero value is not entered on
Line 12a of Form 5500-SF.

DcPlanFundingReqdInd ='1' and not( sum( n1:SF/n1:Sec412ReqContribAmt ) >0 )
August 1, 2006 1149


Specification
SF-EMPLR-CONTRIB-PAID-AMT contains blank when SF-DC-PLAN-FUNDING-REQD-IND contains “1• (yes).
Bypasses
C P
Explanation
If “yes• is recorded on Line 12, an amount must be entered on Line 12b of Form 5500-SF.

Line 12b of Form 5500-SF.

DcPlanFundingReqdInd ='1' and not( sum ( n1:SF/n1:EmplrContribPaidAmt ) >0 )
August 1, 2006 1150


Specification
SF-EMPLR-CONTRIB-PAID-DATE contains blank when SF-DC-PLAN-FUNDING-REQD-IND contains
“1• (yes).
Bypasses
C P
Explanation
If “yes• is recorded on Line 12, a date must be entered on Line 12b of Form 5500-SF.

Reject when Line 12 of Form 5500-SF is checked “yes•, but a date is not entered on Line 12b
of Form 5500-SF.

DcPlanFundingReqdInd ='1' and not( exists( n1:SF/n1:EmplrContribPaidDate ) )
August 1, 2006 1151


Specification
SF-FUNDING-DEFICIENCY-AMT contains blank when SF-DC-PLAN-FUNDING-REQD-IND contains “1• (yes).
Bypasses
C P
Explanation
If “yes• is recorded on Line 12, an amount must be entered on Line 12c of Form 5500-SF.

Line 12c of Form 5500-SF.

DcPlanFundingReqdInd ='1' and not( sum( n1:SF/n1:FundingDeficiencyAmt ) >0 )
August 1, 2006 1152


Specification
SF-FUNDING-WAIVER-IND contains blank when SF-DC-PLAN-FUNDING-REQD-IND contains “1• (yes).
Bypasses
C P
Explanation
Line 12d of Form 5500-SF cannot be blank if Line 12 of Form 5500-SF contains “1•.

Reject when Form 5500-SF Line 12d is blank and Line 12 of Form 5500-SF contains “yes•.

DcPlanFundingReqdInd ='1' and not( exists( n1:SF/n1:FundingWaiverInd ) )
August 1, 2006 1153


Specification
SF-RES-TERM-PLAN-ADPT-AMT contains blank when SF-RES-TERM-PLAN-ADPT-IND contains “1• (yes).
Bypasses
C P X
Explanation
If “yes• is recorded in 13a, an amount must be indicated.

Reject when Form 5500-SF Line 13a is checked “yes• and a non-zero value is not entered on
Line 13a amount.

n1:BypassX ='1' ) and n1:SF/n1:ResTermPlanAdptInd ='1' and not( sum ( n1:SF/n1:
ResTermPlanAdptAmt ) >0 )
August 1, 2006 1154


Specification
SF-PLAN-BLACKOUT-PERIOD-IND = "1" and SF-COMPLY-BLACKOUT-NOTICE-IND contains blank.
Bypasses
C P X
Explanation
Line 10i of Form 5500-SF cannot be blank when Line 10h is yes.

Reject when Form 5500-SF Line 10h is Yes and Line 10i is blank.

n1:BypassX ='1' ) and n1:SF/n1:PlanBlackoutPeriodInd ='1' and not( string-length( n1:SF/n1:
ComplyBlackoutNoticeInd ) > 0 )
August 1, 2006 1155


Specification
ADMIN-SIGNATURE-DATE is less than FILING-HEADER-PLAN-YEAR-END.
Bypasses
C G Z
Explanation
Fail when the Administrator Signature date is less than the Plan Year Ending date .

Reject when the Administrator Signature date is less than the Plan Year Ending date.

n1:BypassZ ='1' ) and xs:date( ../n1:FilingHeader/n1:AdminSignature/n1:SignedDate ) < xs:date
( ../n1:FilingHeader/n1:PlanYearEndDate )
August 1, 2006 1156


Specification
SPONSOR-SIGNATURE-DATE less than FILING-HEADER-PLAN-YEAR-END unless the ADMIN-SIGNATURE-DATE
is equal to or greater than the FILING-HEADER-PLAN-YEAR-END.
Bypasses
C G X Z
Explanation
Fail when the Sponsor Signature date is less than the Plan Year Ending date unless the
Administrator Signature date is equal to or greater than the Plan Year Ending date.

Reject when the Sponsor Signature Date is less than the Plan Year Ending date.

n1:BypassX ='1' or ../n1:Bypass/n1:BypassZ ='1' ) and xs:date( ../n1:FilingHeader/n1:
SponsorSignature/n1:SignedDate ) < xs:date( ../n1:FilingHeader/n1:PlanYearEndDate ) and xs:
date( ../n1:FilingHeader/n1:AdminSignature/n1:SignedDate ) < xs:date( ../n1:FilingHeader/n1:
PlanYearEndDate )
August 1, 2006 1157


Specification
Plan Sponsor/DFE information on Form 5500 must include either US Address (SPONS-DFE-MAIL-US-
ADDRESS1, SPONS-DFE-MAIL-US-CITY, SPONS-DFE-MAIL-US-STATE, and SPONS-DFE-MAIL-US-ZIP) or
Foreign Address (SPONS-DFE-MAIL-FOREIGN-ADDRESS1, SPONS-DFE-MAIL-FOREIGN-CITY, and SPONS-DFE-
MAIL-FOREIGN-CNTRY) fields.
Bypasses
C
Explanation
Fail when plan sponsor/DFE mailing address information on Form 5500 line 2a is not provided.

Reject when plan sponsor/DFE mailing address information on Form 5500 line 2a is not
provided.
Test XPATH: not( ../n1:Bypass/n1:BypassC ='1' ) and count( n1:Form5500/n1:SponsorDfe/n1:

USMailingAddress | n1:Form5500/n1:SponsorDfe/n1:ForeignMailingAddress ) = 0 and n1:Form5500
August 1, 2006 1158


Specification
Plan Sponsor information on Form 5500 SF must include either US Address (SF-SPONS-US-
ADDRESS1, SF-SPONS-US-CITY, SF-SPONS-US-STATE, and SF-SPONS-US-ZIP) or Foreign Address (SF-
SPONS-FOREIGN-ADDRESS1, SF-SPONS-FOREIGN-CITY, and SF-SPONS-FOREIGN-CNTRY) fields.
Bypasses
C X
Explanation
Fail when plan sponsor address information on Form 5500-SF line 2a is not provided.

Reject when plan sponsor mailing address information on Form 5500-SF line 2a is not provided.
Test XPATH: not( ../n1:Bypass/n1:BypassC ='1' or ../n1:Bypass/n1:BypassX ='1' ) and count( n1:
SF/n1:Sponsor/n1:USAddress | n1:SF/n1:Sponsor/n1:ForeignAddress ) = 0 and n1:SF
August 1, 2006 1159


Specification
Plan Administrator information on Form 5500 must include either US Address (ADMIN-US-
ADDRESS1, ADMIN-US-CITY, ADMIN-US-STATE, and ADMIN-US-ZIP) or Foreign Address (ADMIN-FOREIGN-
ADDRESS1, ADMIN-FOREIGN-CITY, and ADMIN-FOREIGN-CNTRY) fields.
Bypasses
C
Explanation
Fail when plan administrator mailing address information on Form 5500 line 3a is not
provided.

Reject when plan administrator mailing address information on Form 5500 line 3a is not
provided.
Test XPATH: not( ../n1:Bypass/n1:BypassC ='1' ) and count( n1:Form5500/n1:Administrator/n1:

USAddress | n1:Form5500/n1:Administrator/n1:ForeignAddress ) = 0 and n1:Form5500
August 1, 2006 1160


Specification
Plan Administrator information on Form 5500 SF must include either US Address (SF-ADMIN-US-
ADDRESS1, SF-ADMIN-US-CITY, SF-ADMIN-US-STATE, and SF-ADMIN-US-ZIP) or Foreign Address (SF-
ADMIN-FOREIGN-ADDRESS1, SF-ADMIN-FOREIGN-CITY, and SF-ADMIN-FOREIGN-CNTRY) fields.
Bypasses
C
Explanation
Fail when plan administrator mailing address information on Form 5500-SF line 3a is not
provided.

Reject when plan administrator mailing address information on Form 5500-SF line 3a is not
provided.
Test XPATH: not( ../n1:Bypass/n1:BypassC ='1' ) and count( n1:SF/n1:Administrator/n1:

USAddress | n1:SF/n1:Administrator/n1:ForeignAddress ) = 0 and n1:SF
August 1, 2006 1161


Specification
SF-PLAN-ENTITY-CD = 3 (One Participant Plan) and SF-TYPE-PENSION-BNFT-CODE contains 2I, 2O,
2P, or 3I .
Bypasses
C
Explanation
Fail when Box A(3) on Form 5500-SF is checked and pension codes on Line 9a contain 2I, 2O,
2P, or 3I.

Reject if Box A(3) on Form 5500-SF is checked and pension codes on Line 9a contain 2I, 2O,
2P, or 3I.
Test XPATH: not( ../n1:Bypass/n1:BypassC ='1' ) and n1:SF/n1:TypePlanEntityCd = '3' and count
(n1:SF/n1:PensionCodeTable [n1:TypePensionBnftCode = '2I'] | n1:SF/n1:PensionCodeTable [ n1:
TypePensionBnftCode = '2O'] | n1:SF/n1:PensionCodeTable [ n1:TypePensionBnftCode = '2P'] |
n1:SF/n1:PensionCodeTable [ n1:TypePensionBnftCode = '3I'] ) = 0
August 1, 2006 1162

August 1, 2006 1163


EFAST2 RFP
Attachment P.2009
DER, Volume 1

ATTACHMENT P.2009. DER, VOLUME 1
Official Government forms for Plan Year 2009 are not available at this time, even in draft form,
but changes from Plan Year 2008 forms are expected to be minimal. When the 2009 form
changes are available, a new set of schemas and edit tests for Plan Year 2009 will be developed
and published in the DER.

Attachment Q, Page 1 of 6
EFAST2 RFP
Attachment Q
Cost Plus Award Fee Evaluation Criteria

ATTACHMENT Q. COST PLUS AWARD FEE EVALUATION CRITERIA
Q.1 CRITERIA FOR BASE PERIOD CPAF AWARD FEE 1
The Contractor may be eligible for a partial award fee at the conclusion of the Base Period (1st
Component). The maximum amount of the award fee to be considered under this component is
equal to 33% of the total award fee structure established under the Base Period and identified
under Section B.2.1.4.2 of the Contract Schedule. The criteria for determining the award fee
under the Base Period (1st Component) include the Contractor’s successful completion of a
Functional Capability Test of the prototype system (FCT 1) and satisfaction of the following:
• Critical Error Reports—Critical error reports (ER) may be generated during the Base
Period (1st Component). Critical errors are defined as observed defects or deficiencies
that would be detectable by the public end users of the system or that could pose a risk to
data or system confidentiality, integrity, or availability. Such critical ERs would be issued
in response to FCT 1 and would require resolution prior to the commencement of the
Base Period (2nd Component). All critical ERs shall be corrected and retested, including
system regression testing, to ensure compliance with the Government’s requirements
before proceeding to the Base Period (2nd Component). Up to 40% of the first award fee
(AF1) may be awarded for this criterion.
• Minor Error Reports—Minor ERs may be generated during Base Period (1st
Component). Minor errors are defined as observed defects or deficiencies that would not
be detectable by the public end users of the system and that would not pose a risk to data
or system confidentiality, integrity, or availability. Such minor ERs would be issued in
response to FCT 1 and would require resolution prior to granting of Notice-To-Proceed
(NTP) to Option Period 1 (2nd Component). All minor ERs shall be corrected and
retested, including system regression testing, to ensure compliance with the
Government’s requirements before the commencement of production operations. Up to
20% of the first award fee (AF1) may be awarded for this criterion.
• Schedule Performance—Schedule performance shall be demonstrated by the Contractor

within the approved EFAST2 Performance Measurement Baseline (PMB). In earned
value measurement terms, for the Base Period (1st Component) period of performance,
the cumulative Budgeted Cost of Work Performed (BCWP) shall be equal to or greater
than the cumulative Budgeted Cost of Work Scheduled (BCWS). Up to 20% of the first
award fee (AF1) may be awarded for this criterion.
• Cost Performance—Cost performance shall be demonstrated by the Contractor within the

approved EFAST2 PMB. In earned value measurement terms, for the Base Period (1st
Component) period of performance, the cumulative Budgeted Cost of Work Performed
(BCWP) shall be equal to or greater than the cumulative Actual Cost of Work Performed
(ACWP). Up to 20% of the first award fee (AF1) may be awarded for this criterion.
Within 90 days of the conclusion of the Base Period (1st Component), the Government will
assess the Contractor’s performance against the award fee criteria listed above. The Government
will calculate the award fee and compensate the Contractor based on the calculation.
In the event that the Government’s AF1 calculation results in a partial award fee payment (i.e.,
less than one-third of the total award fee associated with the Base Period), then the Government
will notify the Contractor of the areas of performance shortfall resulting in a partial award fee.
The Contractor may be eligible to recover the full first award fee by demonstrating progress
against the areas of performance shortfall during the Base Period (2nd Component).
Within 90 days of the conclusion of the Base Period (2nd Component), the Government will
consider and may compensate the Contractor for demonstrated progress against the areas of
performance shortfall identified at the end of the Base Period (1st Component).
The Contractor may be eligible for a partial award fee at the conclusion of the Base Period (2nd
equal to 33% of the total award fee identified under Section B.2.1.4.2 of the Contract Schedule.
The criteria for determining the award fee under the Base Period (2nd Component) include the
Contractor’s successful completion of a Functional Capability Test of the scaled up system (FCT
2) and satisfaction of the following:
• Critical Error Reports—Critical ERs may be generated during Base Period (2nd
Component). Such critical ERs would be issued in response to FCT 2 and would require
resolution prior to the commencement of the Base Period (3rd Component). All critical
ERs shall be corrected and retested, including system regression testing, to ensure
compliance with the Government’s requirements before proceeding to the Base Period
(3rd Component). Up to 40% of the second award fee (AF2) may be awarded for this
criterion.
• Minor Error Reports—Minor ERs may be generated during Base Period (2nd
Component). Such minor ERs would be issued in response to FCT 2 and would require
resolution prior to granting of Notice-To-Proceed (NTP) to Option Period 1 (2nd
Component). All minor ERs shall be corrected and retested, including system regression
testing, to ensure compliance with the Government’s requirements before the
commencement of production operations. Up to 20% of the second award fee (AF2) may
be awarded for this criterion.

within the approved EFAST2 PMB. In earned value measurement terms, for the Base
Period (2nd Component) period of performance, the cumulative Budgeted Cost of Work
Performed (BCWP) shall be equal to or greater than the cumulative Budgeted Cost of
Work Scheduled (BCWS). Up to 20% of the second award fee (AF2) may be awarded for
this criterion.

approved EFAST2 PMB. In earned value measurement terms, for the Base Period (2nd
(ACWP). Up to 20% of the second award fee (AF2) may be awarded for this criterion.
Within 90 days of the conclusion of the Base Period (2nd Component), the Government will
assess the Contractor's performance against the award fee criteria listed above. The Government
In the event that the Government's AF2 calculation results in a partial award fee payment (i.e.,
The Contractor may be eligible to recover the full second award fee by demonstrating progress
against the areas of performance shortfall during the Base Period (3rd Component).
Within 90 days of the conclusion of the Base Period (3rd Component), the Government will
performance shortfall identified at the end of the Base Period (1st and 2nd Components).
The Contractor may be eligible for a partial award fee at the conclusion of the Base Period (3rd
equal to 33% of the total award fee identified under Section B.2.1.4.2 of the Contract Schedule.
The criteria for determining the award fee under the Base Period (3rd Component) include the
Contractor’s successful completion of a System Acceptance Test (SAT) and satisfaction of the
following:
• Critical Error Reports—Critical ERs may be generated during the Base Period (3rd
Component). Such critical ERs would be issued in response to SAT and would require
Component). All critical ERs shall be corrected and retested, including system regression
testing, to ensure compliance with the Government’s requirements before commencement
of production operations. Up to 40% of the third award fee (AF3) may be awarded for
this criterion.
• Minor Error Reports—Minor ERs may be generated during the Base Period (3rd
Component). Such minor ERs would be issued in response to SAT and would require
Component). All minor ERs shall be corrected and retested, including system regression
testing, to ensure compliance with the Government’s requirements before the
commencement of production operations. Up to 20% of the third award fee (AF3) may be
awarded for this criterion.

within the approved EFAST2 PMB. In earned value measurement terms, for the Base
Period (3rd Component) period of performance, the cumulative Budgeted Cost of Work
Performed (BCWP) shall be equal to or greater than the cumulative Budgeted Cost of
Work Scheduled (BCWS). Up to 20% of the third award fee (AF3) may be awarded for
this criterion.

approved EFAST2 PMB. In earned value measurement terms, for the Base Period (3rd
(ACWP). Up to 20% of the third award fee (AF3) may be awarded for this criterion.
Within 90 days of the conclusion of the Base Period (3rd Component), the Government will
assess the Contractor's performance against the award fee criteria listed above. The Government
In the event that the Government's AF3 calculation results in a partial award fee payment (i.e.,
The Contractor may be eligible to recover the full third award fee by demonstrating progress
against the areas of performance shortfall during Option Period I (2nd Component).
Within 90 days of the conclusion of Option Period I (2nd Component), the Government will
performance shortfall identified at the end of the Base Period (1st, 2nd, and 3rd Components).
Attachment R, Page 1 of 6
EFAST2 RFP
Attachment R
Quality Assurance Plan and
Fixed Price Incentive Payment Methodology

Quality Assurance Plan and

Fixed Price Incentive Payment Methodology
R.1 Quality Assurance Plan
The Government will establish a performance-based, quality assurance plan (QAP) to test,
monitor, audit, and oversee the quality, security, and performance of EFAST2 on an ongoing
basis. The primary mechanisms for ensuring quality, security, and performance are described in
this section.
R.1.1 EFAST2 Program Office
The Government will establish an EFAST2 program office (PO) headed by the COTR that will
be responsible for interacting with the Contractor on a day-to-day basis on technical issues,
deliverables, invoicing, and will interact with the Contracting Officer (CO) on matters of
contract administration. The EFAST2 PO will be assisted by specialized support contractors
and subject matter experts, where necessary, to augment the PO’s oversight capabilities. The
EFAST2 PO may delegate oversight responsibility to other Government offices to oversee
certain EFAST2 functions, such as the contact center, which may be overseen by a representative
of DOL’s Office of the Chief Accountant, and security, which may be overseen by a DOL
security officer.
R.1.2 Performance Standards Compliance
The Government intends to rely on the Contractor’s IQCU reported performance standards
(reference section C.2) as the primary mechanism for ensuring compliance with the contractually
specified performance standards in Section C.2. The Government intends to conduct regular,
ongoing monitoring of the Contractor’s IQCU generated QC reports (reference section
C.20.15.1) and the Contractor’s quarterly briefing (reference section C.20.7).
R.1.3 Quality Control Compliance
The Government will establish an ongoing quality control monitoring program that consists of a
combination of off-site monitoring activities as well as on-site (at the EFAST2 facility)
monitoring activities. The Government quality control monitoring program will focus on
monitoring Contractor compliance with performance standards, contact center operations,
invoicing, and other program and system functions, as necessary and as directed by the COTR.
The Government’s ongoing monitoring program will primarily focus on independently

monitoring the QC reports by conducting independent calculations of the performance standards
using a combination of off-site monitoring of the tracking database and related materials used to
generate the performance standards, and on-site monitoring visits to the Contractor’s facility to
review on-site QC materials and to interact directly with the Contractor’s IQCU staff (reference
Section C.20.1 and Section C.20.14).
R.1.3.1 Quality Assurance Compliance
The Government intends to rely on the Contractor’s QA reports (reference Sections C.19.19) and
related deliverables as the primary mechanism for ensuring compliance with SDLCM and the
Contractor’s application of SEI CMMI level 3 processes. The Government will supplement its
monitoring of the QA reports by observing technical reviews, inspections, and audits (reference
Section C.19.20).
R.1.4 Testing Compliance
The Government intends to rely on the Contractor’s testing reports (reference Section C.21.3.3)
and related deliverables as the primary mechanism for ensuring a robust testing program is
instituted for EFAST2. The Government will supplement its monitoring of the Contractor’s
testing reports by observing Contractor testing activities (reference Section C.21.3.6 and Section
C.21.4.5). The Government will also conduct its own independent "black-box" testing of
EFAST2 to assess the system compliance with the requirements. The primary mechanisms for
independent testing include FCTs, SAT, ER testing, and annual rollover testing, as described in
Section C.21.2 and Section E.8.
R.1.5 Processing Compliance
The Government will conduct periodic processing compliance reviews to target compliance with
selected system functions or to satisfy requests from external Government agencies with an
interest in auditing EFAST2 (reference Section E.9).
R.1.6 Deliverable Compliance
The Government will establish a regular, ongoing deliverable independent verification and
validation (IV&V) process to assess the quality of EFAST2 deliverables produced by the
Contractor (reference Section E.5, Section E.6, and Section E.7). The deliverable IV&V process
will focus on ensuring that all documentation deliverables, data deliverables, web-based content,
and testing products are inspected for quality.
R.1.7 Security Compliance
The Government will establish a regular, ongoing program of independent security compliance
reviews and inspections (reference Section C.22.1.4 and Section E.8.1.4).
R.2 Fixed Price Incentive Payment Methodology
As indicated in R.1.2 above, the Government intends to rely on the Contractor’s IQCU reported
performance standards as the primary mechanism for ensuring compliance with the contractually
specified performance standards (reference Section C.2) and for calculating the fixed price
incentive payments (reference Section B) and for invoicing the Government for the fixed price
incentive payments (reference Section G).
R.2.1 Fixed Price Incentive Payment Calculation
The Contractor shall calculate the fixed price incentive payments (CLIN2) as follows.
- Contract Periods: The Contractor shall be eligible for CLIN2 incentive payments during
Option Period I (2nd Component) and Option Periods II through XI, per the cost and pricing
schedule in B.2.3.3.
- Reporting Period / Calculation Interval: The interval for calculation and payment of the
fixed price incentive payments shall be monthly (or 4-4-5 weekly) consistent with the
Contractor’s invoicing schedule.
- CLIN2 Maximum Monthly Incentive (C2MI): The CLIN2 maximum monthly incentive
payment amount shall be CLIN2 divided by 12, whether the Contractor’s invoicing schedule
is monthly or 4-4-5.
- Performance Standard Factors: The Performance Standard Factors to be used in calculation

of CLIN2 are:
Factor1 =
1 if Performance Standard 1.1 (Web Service Request Validation / Receipt Timeliness)
reported value >= 99%
Else 0
Factor2 =
1 if Performance Standard 1.2 (Filing Acceptance / Acknowledgement Timeliness) reported
value >= 99%
Else 0
Factor3 =
1 if Performance Standard 1.4 (Filing Status Record / Accuracy) reported value >= 99.99%
Else 0
Factor 4 =
1 if Performance Standard 2.1 (IREG Application Processing / Timeliness) >= 99.9%
Else 0
Factor5 =
1 if Performance Standard 2.2 (IREG Application Processing / Accuracy) >= 99.99%
Else 0
Factor6 =
1 if Performance Standard 3.1 (Web Portal / Availability) >= 99%
Else 0
Factor7 =
1 if Performance Standard 6.5 (Public Disclosure Queries / Response Time) >= 99%
Else 0
Factor8 =
1 if Performance Standard 8.2 (Contact Center / Service Level) >= 95%
Else 0
Factor9 =
1 if Performance Standard 8.3 (Contact Center / Abandoned Calls) <= 5%
Else 0
Factor10 =
1 if Performance Standard 8.7 (Contact Center / Response Accuracy) >= 95%
Else 0
- CLIN2 Calculation: The calculation of the monthly CLIN2 amount is as follows:
CLIN2 =
(Factor1 * C2MI / 10) +
(Factor2 * C2MI / 10) +
(Factor3 * C2MI / 10) +
(Factor4 * C2MI / 10) +
(Factor5 * C2MI / 10) +
(Factor6 * C2MI / 10) +
(Factor7 * C2MI / 10) +
(Factor8 * C2MI / 10) +
(Factor9 * C2MI / 10) +
(Factor10 * C2MI / 10)
Attachment S, Page 1 of 12
EFAST2 RFP
Attachment S
Contact Center Statistics

Frequency of General Inquiries
2500
DOL069RP20266
Form 5500
Form 5500 EZ
2000 Ordering Forms/Schedule
Non Standard Filings
1500
Call Volume
1000
500
0
06
0
0
-
-
-
-
-
-
-
-
-
l
l
l
l
r
r
r
g
p-
n
b
n-
g
p-
n
b
n-
g
p-
n
b
n-
g
p-
n
b-
u
ct
ct
ct
ct
ar
ar
ar
ay
ay
ay
ov
ov
ov
ov
ec
ec
ec
ec
e
J
Ju 3
Ju 4
Ju 0 5
O 02
Ap 03
O 03
Ap 04
O 04
Ap 05
O 05
Ja 0 2
Ju -03
Ja 0 3
Ju 0 4
Ja 0 4
Ju 0 5
Ja 0 5
Fe -03
M -03
Fe -04
M -04
Fe -05
M -05
F -06
N -02
N -03
N -04
N -05
Au -02
S e -0 2
D -0 2
Au -03
S e -0 3
D -0 3
Au -04
S e -0 4
D -0 4
Au -05
S e -0 5
D -0 5
M -03
M -04
M -05
Month
Option Period IV Jul-02 Aug-02 Sep-02 Oct-02 Nov-02 Dec-02 Jan-03 Feb-03 Mar-03 Apr-03 May-03 Jun-03
Form 5500 2206 1058 775 669 178 234 321 321 326 901 593 979
Form 5500 EZ 1166 252 161 213 95 81 80 68 104 597 546 679
Ordering Forms/Schedule 438 129 140 101 32 32 52 46 132 246 119 159
Non Standard Filings 684 274 112 43 20 2 1 12 419 362 140 80
Option Period V Jul-03 Aug-03 Sep-03 Oct-03 Nov-03 Dec-03 Jan-04 Feb-04 Mar-04 Apr-04 May-04 Jun-04
Form 5500 2073 651 799 929 479 445 322 390 482 374 427 754
Form 5500 EZ 1263 278 242 233 112 146 72 66 153 277 395 723
Option Period VI Jul-04 Aug-04 Sep-04 Oct-04 Nov-04 Dec-04 Jan-05 Feb-05 Mar-05 Apr-05 May-05 Jun-05
Form 5500 1285 601 608 61 320 385 400 354 1265 355 469 629
Form 5500 EZ 1042 351 282 254 77 79 67 81 321 202 368 435
Option Period VII Jul-05 Aug-05 Sep-05 Oct-05 Nov-05 Dec-05 Jan-06 Feb-06
Form 5500 1176 759 611 737 307 244 291 203
Form 5500 EZ 816 246 177 130 59 56 68 58
Ordering Forms/Schedule 251 84 52 98 23 35 29 25
Non Standard Filings 27 67 49 54 87 37 27 23
EFAST2 RFP
Frequency of Edit Test Calls
1600
Edit Test 215
DOL069RP20266
Edit Test 204

1400
Edit Test 329
Edit Test 227
1200
Edit Test 509
Edit Test 101
1000
800
Call Volume
600
400
200
0
06
0
0
-
-
-
-
-
-
-0
-
-
-
-
l
l
l
l
r
r
r
g
p-
n
b
n-
g
p-
n
b
n-
g
p-
n
b
n
g
p-
n
b-
u
ct
ct
ct
u
ct
ar
ar
ar
ay
ay
ay
ov
ov
ov
ov
ec
ec
ec
ec
e
J
Ju 3
Ju 4
J 5
O 02
Ap 03
O 03
Ap 04
O 04
Ap 05
O 05
Ja 0 2
Ju 0 3
Ja 0 3
Ju 0 4
Ja 0 4
Ju 0 5
Ja 0 5
Fe -03
M -03
Fe -04
M -04
Fe -05
M -05
F -06
N -02
N -03
N -04
N -05
Au -02
S e -0 2
D -0 2
Au -03
S e -0 3
D -0 3
Au -04
S e -0 4
D -0 4
Au -05
S e -0 5
D -0 5
M -03
M -04
M -05
Month
Edit Test 215 212 419 250 765 549 196 282 374 398 477 372 386
Edit Test 204 213 319 190 308 210 98 99 102 176 294 422 487
Edit Test 329 145 530 275 420 224 130 155 306 532 602 408 387
Edit Test 227 93 118 143 215 98 55 74 176 418 510 348 421
Edit Test 509 50 115 136 248 107 68 116 197 353 365 153 251
Edit Test 101 3 1 0 1 0 0 0 0 2 1 0 0
Edit Test 215 520 419 371 447 327 327 242 189 200 110 59 53
Edit Test 204 357 249 247 305 222 222 424 360 249 156 107 72
Edit Test 329 455 344 344 435 312 312 197 144 135 110 54 45
Edit Test 227 336 233 279 284 217 217 158 147 128 86 64 43
Edit Test 509 398 529 545 632 535 535 213 206 194 0 0 40
Edit Test 101 0 0 0 0 1 1 0 0 0 0 0 0
Edit Test 215 304 290 343 287 224 170 151 114 284 31 13 22
Edit Test 204 75 172 253 231 220 318 404 385 703 113 47 45
Edit Test 329 81 154 148 133 107 91 89 51 142 11 10 10
Edit Test 227 99 218 188 211 166 173 174 149 322 34 37 29
Edit Test 509 94 120 142 151 105 58 44 53 111 17 6 16
Edit Test 101 0 0 0 2 710 1009 483 496 1505 111 81 71
Edit Test 215 160 221 194 184 135 93 95 54
Edit Test 204 41 126 172 229 248 356 418 230
Edit Test 329 54 122 152 135 118 65 55 23
Edit Test 227 79 164 146 125 129 73 79 42
Edit Test 509 39 69 56 99 68 40 43 24
Edit Test 101 85 81 66 232 376 344 386 217
EFAST2 RFP
Total Number of Inquiries
16000
DOL069RP20266
14000
12000
10000
8000
Call Volume
6000
4000
2000
Jul-02
Jul-03
Jul-04
Jul-05
Apr-03
Apr-04
Apr-05
Oct-02
Oct-03
Oct-04
Oct-05
Jan-03
Jun-03
Jan-04
Jun-04
Jan-05
Jun-05
Jan-06
Mar-03
Mar-04
Mar-05
Feb-03
Feb-04
Feb-05
Nov-02
Nov-03
Nov-04
Nov-05
Aug-02
Sep-02
Dec-02
Aug-03
Sep-03
Dec-03
Aug-04
Sep-04
Dec-04
Aug-05
Sep-05
Dec-05
May-03
May-04
May-05
Month
13284 8329 6686 12001 5896 3269 3892 4120 6980 8779 8459 9394
12159 7143 7229 8817 5410 5960 5571 4876 5026 3170 3051 3874
7483 4165 4756 2706 4575 4881 4439 3400 3472 2092 2033 2592
5205 4158 3997 5386 3664 3236 3471 2899
EFAST2 RFP
Percentage of Calls Answered by CSRs v. IVR
100%
DOL069RP20266
80%
60% Percentage of calls

answered by CSRs:
Percentage of calls
answered by IVR:
40%
Call Volume (percentage)

20%
0%
06
0
0
0
-
-
-
-
-
-
-
-
-
-
l
l
l
l
r
r
r
g
p-
n
b
n-
g
p-
n
b
n-
g
p-
n
b
n-
g
p-
n
b-
ct
ct
ct
ct
ar
ar
ar
ay
ay
ay
ov
ov
ov
ov
ec
ec
ec
ec
e
Ju
Ju 3
Ju 4
Ju 5
O 02
Ap 03
O 03
Ap 04
O 04
Ap 05
O 05
Ja 0 2
Ju 0 3
Ja 0 3
Ju 0 4
Ja 0 4
Ju 0 5
Ja 0 5
Fe -03
M -03
Fe -04
M -04
Fe -05
M -05
F -06
N -02
N -03
N -04
N -05
Au -02
S e -0 2
D -0 2
Au -03
S e -0 3
D -0 3
Au -04
S e -0 4
D -0 4
Au -05
S e -0 5
D -0 5
M -03
M -04
M -05
Month
Percentage by CSRs: 89% 92% 90% 92% 91% 92% 93% 93% 92% 92% 92% 92%
Percentage by IVR: 11% 8% 10% 8% 9% 8% 7% 7% 8% 8% 8% 8%
Percentage by CSRs: 73% 78% 78% 74% 84% 86% 87% 85%
Percentage by IVR: 27% 22% 22% 26% 16% 14% 13% 15%
EFAST2 RFP
Call Length Detail
1000
DOL069RP20266
Length of calls (Talk

Time in seconds)
900
Range of Talk Time
800 (low) by seconds
700 Range of Talk Time

(high) by seconds
600
500
400
Call Length (in seconds)

300
200
100
0
0
06
-
-
-
-
-
-
-
-
-
-
l
l
l
l
r
r
b
b
b
b-
g
p-
n
n-
g
p-
n
n-
g
p-
n
n-
g
p-
n
u
ct
ct
ct
ct
ar
ar
ar
ov
ov
ov
ay
ay
ay
ov
ec
ec
ec
ec
e
J
Ju 3
Ju 04
Ju 5
O 02
Ap 03
O 03
Ap 04
O 04
Ap 05
O 05
Ja 02
Ju 03
Ja 03
Ju 04
Ja 04
Ju 05
Ja 05
Fe -03
M -03
Fe -04
M -04
Fe -05
M -05
F -06
N -02
N -03
N -04
N -05
Au -02
Se -02
D -02
Au -03
Se -03
D -03
Au -04
Se -04
D -04
Au -05
Se -05
D -05
M -03
M -04
M -05
Month
Length of calls 188 211 212 227 263 265 241 244 237 244 257 233
Talk Time (low) 137 160 155 152 190 180 183 153 155 157 176 166
Talk Time (high) 388 317 319 438 449 452 480 583 400 344 305 325
Length of calls 233 206 212 208 205 216 262 264 238 226 244 221
Talk Time (low) 147 144 148 138 149 155 233 230 160 157 136 133
Talk Time (high) 287 252 923 279 361 545 292 405 342 290 349 294
Length of calls 224 247 248 247 214 219 217 228 225 218 235 219
Talk Time (low) 162 136 60 163 170 155 164 169 165 170 151 138
Talk Time (high) 266 328 301 320 598 313 299 299 469 300 295 435
Length of calls 237 246 246 236 232 300 291 241
Talk Time (low) 154 183 156 167 166 149 182 162
Talk Time (high) 349 318 318 305 322 250 249 262
EFAST2 RFP
Most Frequent IVR Inquiries
1400
Edit Test
DOL069RP20266
General Inquiry
1200 Status Check
1000
800
600
Call Volume
400
200
0
06
r
r
g
p
n
b
n-
g
p
n
b
n-
g
p
n
b
n-
g
p
n
b-
u
ct
u
ct
u
ct
u
ct
ar
ar
ar
ay
ay
ay
ov
ov
ov
ov
ec
ec
ec
ec
J
J 03
J 04
J 05
O -0 2
Ap -03
O -0 3
Ap -04
O -0 4
Ap -05
O -0 5
J a -0 2
Ju -03
J a -0 3
Ju -04
J a -0 4
Ju -05
J a -0 5
Fe -03
M -03
Fe -04
M -04
Fe -05
M -05
Fe -06
N -02
N -03
N -04
N -05
Au l-02
S e -0 2
D -0 2
Au l-03
S e -0 3
D -0 3
Au l-04
S e -0 4
D -0 4
Au l-05
S e -0 5
D -0 5
M -03
M r-04
M -05
Month
Edit Test 91 67 44 67 55 19 29 35 53 64 56 75
General Inquiry 291 46 89 105 32 24 38 29 43 83 92 100
Status Check 1103 507 521 754 418 221 191 230 428 557 519 593
Edit Test 58 34 41 55 38 45 62 39 31 8 15 16
General Inquiry 211 50 24 53 39 26 25 25 40 45 65 68
Status Check 1012 976 766 1215 630 491 427 311 474 320 362 527
Edit Test 24 24 26 22 27 37 27 27 18 4 8 8
General Inquiry 136 52 56 32 29 16 18 13 31 21 51 51
Status Check 1293 672 691 581 644 595 414 337 463 406 374 532
Edit Test 15 26 14 28 37 31 33 21
General Inquiry 97 33 30 35 13 16 20 15
Status Check 1280 854 832 1325 547 413 386 1
EFAST2 RFP
Call Response Details
Average Speed of
DOL069RP20266
Answer (seconds)
350
Average Hold Time
(seconds)
300 Average Handle Time
(seconds)
250
200
150
Call Length (in seconds)

100
50
0
06
0
0
0
-
-
-
-
-
-
-
-
-
-
l
l
l
l
r
r
r
g
p-
n
b
n-
g
p-
n
b
n-
g
p-
n
b
n-
g
p-
n
b-
ct
ct
ct
ct
ar
ar
ar
ay
ay
ay
ov
ov
ov
ov
ec
ec
ec
ec
e
Ju
Ju 3
Ju 4
Ju 5
O 02
Ap 03
O 03
Ap 04
O 04
Ap 05
O 05
Ja 0 2
Ju 0 3
Ja 0 3
Ju 0 4
Ja 0 4
Ju 0 5
Ja 0 5
Fe -03
M -03
Fe -04
M -04
Fe -05
M -05
F -06
N -02
N -03
N -04
N -05
Au -02
S e -0 2
D -0 2
Au -03
S e -0 3
D -0 3
Au -04
S e -0 4
D -0 4
Au -05
S e -0 5
D -0 5
M -03
M -04
M -05
Month
Average Speed of 26 14 14 58 24 2 2 4 10 13 12 18
Average Hold Time 40 43 43 49 50 13 41 40 53 46 49 53
Average Handle Time 197 221 221 245 313 313 266 246 240 248 274 274
Average Speed of 18 18 9 8 10 20 12 7 5 6 4 2
Average Speed of 4 6 11 3 1 0 0 1 1 1 0 0
Average Speed of 5 2 4 7 4 1 2 2
Average Hold Time 45 51 53 50 46 66 73 56
Average Handle Time 241 249 251 241 237 256 249 249
EFAST2 RFP
Number of Calls Transferred or Abandoned
2500
Number of calls
abandoned
DOL069RP20266
Total Number of
2000 calls transferred to
the Government
1500
Call Volume
1000
500
0
0
0
06
-
-
-
-
-
r
r
r
n
b
n-
n
b
n-
n
b
n-
n
b-
g-
p
g-
p
g-
p
g-
p
ct
ct
ct
ct
ar
ar
ar
ay
ay
ay
ov
ov
ov
ec
ec
ec
ec
ov
Ju
Ju 3
Ju 4
Ju 5
O -02
Ja 02
Ju -03
O -03
Ja 03
Ju -04
O -04
Ja 04
Ju -05
O -05
Ja 05
Fe 03
M -03
Ap -03
Fe -04
M -04
Ap -04
Fe -05
M -05
Ap -05
Fe -06
Au l-02
Se 02
N -02
D -02
M -03
Au l-03
Se 03
N -03
D -03
M -04
Au l-04
Se 04
N -04
D -04
M -05
Au l-05
Se 05
N -05
D -05
Month
Number abandoned 143 61 22 417 90 7 2 13 162 265 79 112
Number transferred 1381 787 599 835 472 318 404 401 512 980 972 1051
Number abandoned 10 6 10 16 4 5 6 8
Number transferred 340 255 473 464 236 253 298 252
EFAST2 RFP
Quality Assurance
700
Calls Monitored
DOL069RP20266
600
Customer Satisfaction
Surveys Completed
500
400
300
Call Volume
200
100
0
06
0
0
0
-
-
-
-
-
-
-
-
-
-
l
l
l
l
r
r
r
g
p-
n
b
n-
g
p-
n-
b
n-
g
p-
n
b-
n-
g
p-
n-
b-
u
ct
ct
ct
ct
ar
ar
ar
ay
ay
ay
ov
ov
ov
ov
ec
ec
ec
ec
e
J
Ju 3
Ju 4
Ju 5
O 02
Ap 03
O 03
Ap 04
O 04
Ap 05
O 05
Ja 0 2
Ju 0 3
Ja 0 3
Ju 0 4
Ja 0 4
Ju 0 5
Ja 0 5
Fe -03
M -03
Fe 0 4
M -04
Fe -05
M 05
F 06
N -02
N -03
N -04
N -05
Au -02
S e -0 2
D -0 2
Au -03
S e -0 3
D -0 3
Au -04
S e -0 4
D -0 4
Au -05
S e -0 5
D -0 5
M -03
M -04
M -05
Month
Calls Monitored 278 152 102 34 94 115 184 139 160 160 165 170
Customer Satisfaction Surveys 166 171 39 39 39 178 206 213 243 606 400 269
Calls Monitored 215 127 130 156 101 113 113 92 97 60 54 75
Calls Monitored 121 96 96 107 77 120 98 144 129 50 55 74
Option Period VII Jun-05 Jul-05 Aug-05 Sep-05 Oct-05 Nov-05 Dec-05 Jan-06 Feb-06
Calls Monitored 74 79 88 100 114 96 81 87 72
Customer Satisfaction Surveys 94 212 110 72 123 150 129 129 85

EFAST2 RFP

Attachment T, Page 1 of 6
EFAST2 RFP
Attachment T
Hardware and Software Cost Reimbursement

Attachment T
Hardware and Software Cost REIMBURSEMENT
T-1 RECOVERY OF HARDWARE & COTS SOFTWARE COSTS
The Contractor shall acquire and support the hardware and commercial off-the-shelf (COTS)
software required for production operations of EFAST2. The Government will not own the
hardware or the COTS software, except as described in Section B of the contract. The
Government will retain ownership to any custom software developed on the EFAST2 contract.
The Contractor will be authorized to recover the cost of hardware and COTS software
acquisition and support, including the cost of annual or on-going maintenance provided by a
third party vendor.
The Contractor shall recover the cost of major hardware items, COTS software licenses, and
associated third party support required for the EFAST2 production system through depreciation
and amortization during Option Period I 2nd Component through Option Period XI.
At the Contractor’s option, the Contractor may recover as an expense the cost of hardware,
COTS software, and associated third party support required to develop the prototype system. If
recovered as an expense, these costs shall be invoiced during the Base Period, unless delayed
invoicing is expressly approved by the Contracting Officer.
T-1.1 Scheduling of Depreciation/Amortization Costs
Hardware and COTS software costs that are to be recovered through depreciation or amortization
shall be appropriately scheduled. Usually, such costs are recovered over a three (3) year
depreciation/amortization schedule. High-cost items are sometimes depreciated over a five (5)
year schedule. The Contractor shall choose an appropriate schedule for each item. The
depreciation or amortization schedule for an item shall start in the same reporting period (i.e.,
month) as the item is entered into service for EFAST2 by the Contractor.
T-1.2 Invoicing For Payment of Hardware & COTS Software Costs
During Option Period I 2nd Component through Option Period XI, hardware and COTS software
costs, including third party support costs, shall be invoiced by the Contractor against Contract
Line Item Number (CLIN) 3 of the Firm Fixed Price (FFP) Component, in accordance with
Section B of the Contract. Within 45 days following entry of an item into service for the
EFAST2 system, the Contractor shall invoice for the first installment of the depreciation
allowance or amortization allowance (e.g., 1/36th or 1/60th of the item cost). Each month
thereafter, the Contractor shall invoice for the proportional monthly allowance (e.g., 1/36th or
1/60th of the item cost) until the item is fully depreciated or amortized and the total item cost has
been recovered.
During Option Period I 2nd Component through Option Period XI, all non-major material costs
(e.g., printer cartridges, print drums) shall be invoiced at 1/12th of the annual negotiated estimate
for such items for each option period. Adjustments for additional, extraordinary expenditures for
such items must be expressly approved in advance by the Contracting Officer. Costs for such
items shall be invoiced with 45 days of the end of the option period.
The Government retains the right to direct the Contractor to delay the invoicing of hardware
and/or COTS software costs. If the Government does direct a delay in such invoicing, the
Contractor will be able to recover these costs after the Government’s period of delay has ended.
In that case, the Contractor shall submit an appropriate invoice within 45 days of the end of the
delay.
CLIN 3 of the FFP Component of each option period is established for the recovery of hardware
and COTS software costs required to support the EFAST2 system. The following costs are to be
tracked separately by the Contractor, subject to review by the Government:
(a) Hardware Expensed
(b) Replacement Parts
(c) Hardware Maintenance and Support
(d) COTS Software Maintenance
(e) COTS Software Support
(f) Hardware Depreciation Allowance
(g) COTS Software Amortization Allowance
The Replacement Parts category shall cover costs incurred for replacing hard disk drives,
monitors, keyboards, motherboards, and other non-major hardware items.
The Hardware Expensed and Replacement Parts costs shall be invoiced when they are incurred.
The Hardware Maintenance and Support, COTS Software Maintenance, and COTS Software
Support categories shall be invoiced on a monthly schedule at 1/12th of the annual negotiated
estimate for such items for each option period. The Hardware Depreciation Allowance and the
Software Amortization Allowance costs shall be invoiced in accordance with the Contractor’s
depreciation and amortization schedules.
T-2 TRACKING DOCUMENTATION
The Government will pay for hardware and COTS software based on the invoiced amounts.
Before paying the invoice, the Government may evaluate the invoice to determine that the
invoiced amounts accurately reflect the agreed-to hardware and COTS software expenses,
depreciation, and amortization. The Contractor shall maintain documentation to support the
invoices for hardware and COTS software costs. These documents shall be made available to the
Government for review, as requested by the Contracting Officer’s Technical Representative

(COTR). The following documentation shall be maintained by the Contractor:
(a) Hardware Bill of Material – showing the status of all ordered items.
(b) Hardware Expensed Log – for tracking all expensed items.
(c) Hardware Depreciation Log – for tracking the monthly depreciation allowance.
(d) Hardware Maintenance Log – for tracking monthly maintenance costs.
(e) Hardware Replacement or Additions Log – for tracking equipment replacements

and additions.
(f) Hardware Inventory – showing the initial inventory, with updates, as required.
(g) Software Bill of Material – showing the status of all ordered items.
(h) Software Amortization Log – for tracking the monthly amortization allowance.
(i) Software Maintenance Log – for tracking monthly maintenance costs, including
support.
(j) Software Inventory – showing the initial inventory, with updates, as required.
T-3 HARDWARE REFRESH
The Contractor shall provide the Government an equipment refresh schedule that identifies the
hardware items or types of items to be replaced, upgraded, or refurbished and an estimated cost
of each item or item type. The Government retains the right to lengthen or shorten the refresh
schedule or provide the Contractor with a directed hardware refresh schedule. Cost recovery
methods for refresh items will be as outlined herein for the initial EFAST2 system hardware.
T-4 BILLING CYCLE
The billing cycle for this contract will be monthly. The date for submission of invoices will be
determined at contract award. Items added, replaced, upgraded, or deleted during the first 15
days of a reporting cycle may be included in the current month’s invoice but shall be invoiced no
later than the next month’s invoice.

Attachment U, Page 1 of 6
EFAST2 RFP
Attachment U
Contractor Performance Evaluation Survey

CONTRACTOR PERFORMANCE EVALUATION SURVEY
CONTRACTOR NAME: _________________________________________________________

CONTRACT/DELIVERY ORDER NUMBER: ________________________________________
EVALUATION PERIOD: _________________________________________________________
CONTRACTING OFFICERS REPRESENTATIVE:
_______________________________________________________________________________
Name (print) Code Phone
Please read the statements below, indicating your relative level of agreement in the box provided:
QUALITY OF PRODUCT OR STRONGLY

DISAGREE
SOMEWHAT
AGREE
STONGLY
DISAGREE AGREE AGREE
SERVICE:
(1) The Contractor provided a product or

service that conformed to contract
requirements, specifications, standards of
good workmanship, and technical
excellence.
(2) The Contractor submitted accurate

reports.
(3) The Contractor utilized personnel that

were appropriate to the effort performed.
COST CONTROL:
(1) The Contractor performed the effort

within the estimated cost/price.
(2) The Contractor submitted accurate

invoices on a timely basis.
(3) The Contractor demonstrated cost

efficiencies in performing the required
effort.
(4) The actual costs/rates realized closely

reflected the negotiated costs/rates.
(5) The Contractor demonstrated adequate

internal controls.
SCHEDULE:
(1) The tasks required under this effort,

including wrap-up and contract admin, were
performed in a timely manner, met interim
milestones, and were in accordance with the
period of performance of the contract.
(2) The Contractor was responsive to

technical and/or contractual direction.
BUSINESS RELATIONSHIPS:
(1) The Contractor demonstrated effective

management over the effort performed.
(2) The Contractor maintained an open line

of communication so that the COTR or
Contracting Officer were apprised of
technical, cost, and schedule issues.
(3) The Contractor presented information

and correspondence in a clear, concise, and
businesslike manner.
(4) The Contractor promptly notified the

COTR Technical Point of Contact, and/or
Contracting Officer in a timely manner
regarding urgent issues.
(5) The Contractor cooperated with the

Government in providing flexible, proactive,
and effective recommended solutions to
critical program issues.
(6) The Contractor made timely award to,

and demonstrated effective management of
its subcontractors.
(7) The Contractor demonstrated an effective

small/small disadvantaged business-
subcontracting program
CUSTOMER SATISFACTION:
(1) The products/services provided

adequately met the needs of the program.
(2) As an end user of the services provided, I

am satisfied with the performance of the
Contractor under this effort.
KEY PERSONNEL:
(1) The labor turnover in key personnel labor

categories was minimal, well-managed, and
did not adversely affect Contractor
performance.
(2) The Contractor did not frequently

propose personnel to fulfill the requirements
of the contract that were clearly unqualified.
NOTE: For statements indicating "Strongly Disagree" or "Strongly Agree," please provide a
brief explanation on the attached page.
Comments:_____________________________________________________________________
_______________________________________________________________________________
_______________________________________________________________________________
_______________________________________________________________________________
_______________________________________________________________________________
_______________________________________________________________________________
_______________________________________________________________________________
_______________________________________________________________________________
_______________________________________________________________________________
_______________________________________________________________________________
_______________________________________________________________________________
_______________________________________________________________________________
_______________________________________________________________________________
_______________________________________________________________________________
_______________________________________________________________________________
_______________________________________________________________________________
_______________________________________________________________________________
_______________________________________________________________________________
_______________________________________________________________________________
_______________________________________________________________________________
_______________________________________________________________________________
_______________________________________________________________________________
_______________________________________________________________________________
__________________________________________________________________
Attachment V, Page 1 of 4
EFAST2 RFP
Attachment V
EFAST2 Rollover Schedule

EFAST2 Rollover Schedule
Plan Year 2010
2009
DOL069RP20266
ID Task Name Who? GFI/Deliv? Duration Start Finish Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
1 Begin processing Plan Year 2008 / 2009 forms Contractor 1 day? Thu 1/1/09 Thu 1/1/09
2 Gov't preparation of rollover package 51 days? Fri 1/2/09 Fri 3/13/09
7 Rollover package from Gov't to Contractor Gov't GFI 2 days Mon 3/16/09 Tue 3/17/09
8 SWD Specification due Contractor Deliv 21 days Wed 3/18/09 Wed 4/15/09
9 Government Review - SWD Specification Government Deliv 28 days Thu 4/16/09 Mon 5/25/09
10 SWD conference materials due Contractor Deliv 21 days Wed 3/18/09 Wed 4/15/09
11 Government Review - SWD conference materials Government Deliv 28 days Thu 4/16/09 Mon 5/25/09
12 PATS package due Contractor Deliv 21 days Wed 3/18/09 Wed 4/15/09
13 Government Review - PATS package Government Deliv 28 days Thu 4/16/09 Mon 5/25/09
14 Hold SWD Conference (materials to SWD's) All 2 days Tue 6/16/09 Wed 6/17/09
15 Form fascimilies due Contractor Deliv 21 days Wed 3/18/09 Wed 4/15/09
16 Government Review - form fascimilies Government Deliv 28 days Thu 4/16/09 Mon 5/25/09
17 Test SWD software packages Contractor 120 days Tue 5/26/09 Mon 11/9/09
18 Certify SWD's Contractor Deliv 120 days Tue 5/26/09 Mon 11/9/09
19 Distribute Software to filers SWD's 120 days Tue 5/26/09 Mon 11/9/09
20 Test plan deliverables due Contractor Deliv 76 days Wed 3/18/09 Wed 7/1/09
21 Government Review - test plan deliverables Government Deliv 28 days Thu 7/2/09 Mon 8/10/09
22 Contractor testing Contractor 30 days Tue 8/11/09 Mon 9/21/09
23 Test report deliverables due Contractor Deliv 7 days Tue 9/22/09 Wed 9/30/09
24 Government Review - test report deliverables Government Deliv 28 days Thu 10/1/09 Mon 11/9/09
25 Government testing (rollover and security) Government 30 days Tue 8/25/09 Mon 10/5/09
26 Record ER's Government 10 days Tue 10/6/09 Mon 10/19/09
27 Resolve ER's Contractor 20 days Tue 10/20/09 Mon 11/16/09
28 SAT and Operational Readiness Declaration Contractor Deliv 1 day? Tue 11/17/09 Tue 11/17/09
29 SAT, C&A, ATO Government 30 days Wed 11/18/09 Tue 12/29/09
30 Certification for processing Plan Year 2010 forms Government Letter 1 day Wed 12/30/09 Wed 12/30/09
31 Begin processing Plan Year 2010 forms Contractor 1 day? Fri 1/1/10 Fri 1/1/10
Task Rolled Up Task External Tasks
Project: Attachment U - EFAST2_rollov Progress Rolled Up Milestone Project Summary

Date: Mon 7/31/06 Milestone Rolled Up Progress Group By Summary
Summary Split
EFAST2 RFP

Department of Labor: EFAST2RFPAttachmentsA-V

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EFAST2 RFP

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The variables presented include:

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Calendar Year 2001 - 2005

Filings Processed Edit Test >= 1 Correspondence

Calendar Year 2002

Calendar Year 2003

Calendar Year 2004

Calendar Year 2005

Calendar Year 2001

Calendar Year 2002

Calendar Year 2003

Calendar Year 2004

Calendar Year 2005

Filings Processed Edit Test >= 1 Correspondence

Filings Processed Edit Test >= 1 Correspondence

Filings Processed Edit Test >= 1 Correspondence

Filings Processed Edit Test >= 1 Correspondence

Filings Processed Edit Test >= 1 Correspondence

Calendar Year 2001

6,000 Filings Processed

Calendar Year 2002

6,000 Filings Processed

Calendar Year 2003

6,000 Filings Processed

Calendar Year 2004

6,000 Filings Processed

Calendar Year 2005

6,000 Filings Processed

Calendar Year 2001

6,000 Filings Processed

Calendar Year 2002

6,000 Filings Processed

Calendar Year 2003

6,000 Filings Processed

Calendar Year 2004

6,000 Filings Processed

Calendar Year 2005

6,000 Filings Processed

Calendar Year 2001

6,000 Filings Processed

Calendar Year 2002

6,000 Filings Processed

Calendar Year 2003

6,000 Filings Processed

Calendar Year 2004

6,000 Filings Processed

Calendar Year 2005

6,000 Filings Processed

Calendar Year 2001

6,000 Filings Processed

Calendar Year 2002

6,000 Filings Processed

Calendar Year 2003

6,000 Filings Processed

Calendar Year 2004

6,000 Filings Processed

Calendar Year 2005

6,000 Filings Processed

Calendar Year 2001

Calendar Year 2002

Calendar Year 2003

Calendar Year 2004