2009 Instructions For Schedule R (Form 5500) Retirement Plan Information Page 3
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4different must be included either with the summary of the plan’s
subject to publication on the Internet. Because of privacy
Funding Improvement Plan or Rehabilitation Plan or as a
concerns, the inclusion of a social security number on this line
separate attachment to the Schedule R (if the plan is neither in
may result in the rejection of the filing.
Endangered Status nor Critical Status, taking into account the
EINs can be obtained from the IRS online, by telephone, by
election). The explanation must include the date that the
fax, or by mail depending on when you need to use the EIN. For
WRERA election was filed with the IRS.
more information, see Section 3: Electronic Filing Requirement.
The EBSA does not issue EINs.
The summary of any Funding Improvement Plan or
Rehabilitation Plan must reflect the plan in effect at the end of
Line 13c. Dollar Amount Contributed. Enter the total dollar
the plan year (whether the original Funding Improvement Plan
amount contributed to the plan by the employer for all covered
or Rehabilitation Plan or as updated) and must include a
workers in all locations for the plan year. Do not include the
description of the various contribution and benefit schedules
portion of an aggregated contribution that is for another plan,
that are being provided to the bargaining parties and any other
such as a welfare benefit plan, a defined contribution pension
actions taken in connection with the Funding Improvement Plan
plan or another defined benefit pension plan.
or Rehabilitation Plan, such as use of the shortfall funding
Line 13d. Collective Bargaining Agreement Expiration Date.
method or extension of an amortization period. The summary
Enter the date on which the employer’s collective bargaining
must also identify the first year and the last year of the Funding
agreement expires. If the employer has more than one
Improvement Period or the Rehabilitation Period. If an extended
collective bargaining agreement requiring contributions to the
Funding Improvement Period (of 13 or 18 years) or
plan, check the box and include, as an attachment, the
Rehabilitation Period (of 13 years) applies because of an
expiration date of each collective bargaining agreement
election under section 205 of WRERA, the summary must
(regardless of the amount of contributions arising from such
include a statement to that effect and the date that the election
agreement). Label the attachment: “Schedule R, line 13d –
was filed with the IRS.
Collective Bargaining Agreement Expiration Date.” Include
The summary must also include a schedule of the expected
the plan name and the sponsor’s name and EIN.
annual progress for the funded percentage or other relevant
Line 13e. Contribution Rate Information. Enter the
factors under the Funding Improvement Plan or Rehabilitation
contribution rate (in dollars and cents) per contribution base unit
Plan. If the sponsor of a multiemployer plan in Critical Status
in line 13e(1) and the base unit measure in line 13e(2). Indicate
has determined that, based on reasonable actuarial
whether the base unit is measured on an hourly, weekly,
assumptions and upon exhaustion of all reasonable measures,
unit-of-production, or other basis. If “other,” specify the base
the plan cannot emerge from Critical Status by the end of the
unit measure used. If the contribution rate changed during the
Rehabilitation Period as described in Code section
plan year, enter the last contribution rate in effect for the plan
432(e)(3)(A)(ii), the summary must include an explanation of
year.
the alternatives considered, why the plan is not reasonably
If the employer has different contribution rates for different
expected to emerge from Critical Status by the end of the
Rehabilitation Period, and when, if ever, it is expected to
classifications of employees or different places of business,
emerge from Critical Status under the Rehabilitation Plan.
check the box in the first line of line 13e and list in an
attachment each contribution rate and corresponding base unit
Unless an election was made under section 204 of WRERA,
measure under which the employer made contributions
the plan sponsor is required to annually update a Funding
(regardless of the amount of contributions resulting from each
Improvement Plan or Rehabilitation Plan that was adopted in a
rate). Label the attachment: “Schedule R, line 13e –
prior year. The update must be filed as an attachment to the
Information on Contribution Rates and Base Units.” Include
Schedule R. The update attachment must identify the
the plan name and the sponsor’s name and EIN.
modifications made to the Funding Improvement Plan or
Line 14. Enter the number of participants on whose behalf no
Rehabilitation Plan during the plan year, including contribution
contributions were made by an employer as an employer of the
increases, benefit reductions, or other actions. If an update of
participant. For purposes of line 14, count only those
the Funding Improvement Plan or Rehabilitation Plan is not
participants whose last contributing employer had withdrawn
required because of an election under section 204 of WRERA,
from the plan by the beginning of the relevant plan year.
the update attachment must include a statement to that effect
Disregard any participants whose employers had not withdrawn
and the date that the election was filed with the IRS.
from the plan, even if, in the relevant year, no contributions
The attachment described above must be labeled “Schedule
were made by the employer on behalf of those participants.
R, Summary of Funding Improvement Plan,” “Schedule R,
Thus, for the limited purposes of line 14 and notwithstanding
Summary of Rehabilitation Plan,” or “Schedule R,
any contrary definition of such participants applicable
Explanation of Status,” as appropriate, and if applicable,
elsewhere, the deferred vested and retired participants of
“Schedule R, Update of Funding Improvement Plan or
employers who have not withdrawn from the plan should not be
Rehabilitation Plan.” Each attachment must also include the
included in these numbers.
plan name, the plan sponsor’s name and EIN, and the plan
Note. Withdrawal liability payments are not to be treated as
number.
contributions for the purpose of determining the number of
Line 13. This line should be completed only by multiemployer
participants for line 14.
defined benefit pension plans that are subject to the minimum
Line 14a. Enter the number of participants for the 2009 plan
funding standards (see Code section 412 and Part 3 of Title I of
year described in the line 14 instructions.
ERISA). Enter the information on lines 13a through 13e for any
employer that contributed more than five (5) percent of the
Line 14b. Enter the number of participants for the 2008 plan
plan’s total contributions for the 2009 plan year. List employers
year described in the line 14 instructions.
in descending order according to the dollar amount of their
Line 14c. Enter the number of participants for the 2007 plan
contributions to the plan. Complete as many entries as are
year described in the line 14 instructions.
necessary to list all employers that contributed more than five
Line 15. Enter the ratio of number of participants on whose
(5) percent of the plan’s contributions.
behalf no employer had an obligation to make a contribution for
Line 13a. Enter the name of the employer contributing to the
the 2009 plan year to the corresponding number for each of the
plan.
two preceding plan years. For the purpose of these ratios, count
Line 13b. Enter the EIN of the employer contributing to the
all participants whose employers have withdrawn from the plan
plan. Do not enter a social security number in lieu of an EIN;
as well as all deferred vested and retired participants of
therefore, ensure that you have the employer’s EIN and not a
employers still active in the plan (unless the collective
social security number. The Form 5500 is open to public
bargaining agreement specifically requires the employer to
inspection, and the contents are public information and are
make contributions for such participants).
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Instructions for Schedule R (Form 5500)
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