2009 Instructions For Schedule R (Form 5500) Retirement Plan Information (Page 4 of 4) in pdf

Line 15a. Enter the ratio of the number of participants as

actuarial value of the plan’s assets and the denominator is the

described in the line 15 instructions for the 2009 plan year to

accrued liability of the plan. If a plan whose funding percentage

the number for the 2008 plan year.

is required to be reported has terminated, write “Terminated” in

the space where the plan’s funding percentage would otherwise

Line 15b. Enter the ratio of the number of participants as

have been reported. Label the attachment “Schedule R, line

described on the line 15 instructions for the 2009 plan year to

18 – Funded Percentage of Plans Contributing to the

the number for the 2007 plan year.

Liabilities of Plan Participants” and include the plan name

Note. Withdrawal liability payments are not to be treated as

and the plan sponsor’s name and EIN.

contributions for determining the number of participants on line

15.

Line 19. This line must be completed by all defined benefit

pension plans (except DFEs) with 1,000 or more participants at

Line 16a. Enter the number of employers that withdrew from

the beginning of the plan year. To determine if the plan has

the plan during the 2008 plan year.

1,000 or more participants, use the participant count shown on

Line 16b. If line 16a is greater than zero, enter the aggregate

line 3d(1) of the Schedule SB for single-employer plans or on

amount of withdrawal liability assessed against these

line 2b(4)(1) of the Schedule MB for multiemployer plans.

employers. If the withdrawal liability for one or more

withdrawing employers has not yet been determined, include

Line 19a. Show the beginning-of-year distribution of assets for

the amounts estimated to be assessed against them in the

the categories shown. Use the market value of assets and do

aggregate amount.

not include the value of any receivables. These percentages,

The definitions of withdrawal are those contained in Section

expressed to the nearest whole percent, should reflect the total

4203 of ERISA. If the plan is in the building and construction,

assets held in stocks, investment-grade debt instruments,

entertainment, or another industry that has special withdrawal

high-yield debt instruments, real estate, or other asset classes,

rules, withdrawing employers should only be counted if the

regardless of how they are listed on the Schedule H. The

withdrawal adheres to the special rules applying to its specific

percentages in the five categories should sum to 100 percent.

industry.

Assets held in trusts, accounts, mutual funds, and other

investment arrangements should be disaggregated and

Line 17. If assets and liabilities from another plan were

properly distributed among the five asset components. The

transferred to or merged with the assets and liabilities of this

assets in these trusts, accounts, mutual funds, and other

plan during the 2009 plan year, check the box and provide the

investment arrangements should not be included in the “Other”

following information as an attachment. The attachment should

component unless these investments contain no stocks, bonds,

include the names and employer identification numbers of all

or real estate holdings. The same methodology should be used

plans that transferred assets and liabilities to, or merged with,

in disaggregating trust assets as is used when disclosing the

this plan. For each plan, including this plan, the attachment

allocation of plan assets on the sponsor’s 10-K filings to the

should also include the actuarial valuation of the total assets

Securities and Exchange Commission. Real estate investment

and total liabilities for the year preceding the transfer or merger,

trusts (REITs) should be listed with stocks, while real estate

based on the most recent data available as of the day before

limited partnerships should be included in the Real Estate

the first day of the 2009 plan year. Label the attachment

category.

“Schedule R, line 17 – Information on Assets and

Liabilities Transferred to or Merged with This Plan” and

Investment-grade debt-instruments are those with an S&P

include the plan name and the plan sponsor’s name and EIN.

rating of BBB – or higher, a Moody’s rating of Baa3 or higher, or

Part VI — Additional Information for Single-Employer

an equivalent rating from another rating agency. High-yield debt

and Multiemployer Defined Benefit Pension Plans

instruments are those that have ratings below these rating

levels. If the debt does not have a rating, it should be included

Line 18. If any liabilities to participants or their beneficiaries

in the “high-yield” category if it does not have the backing of a

under the plan at the end of the plan year consist of liabilities

government entity. Unrated debt with the backing of a

under two (2) or more plans as of immediately before the 2009

government entity would generally be included in the

plan year, check the box and provide the following information

“investment-grade” category unless it is generally accepted that

as an attachment. The attachment should include the names,

the debt should be considered as “high-yield.” Use the ratings in

employer identification numbers, and plan numbers of all plans,

effect as of the beginning of the plan year.

including the current plan, that provided a portion of liabilities of

the participants and beneficiaries in question. The attachment

Line 19b. Check the box that shows the average duration of

should also include the funding percentage of each plan as of

the plan’s combined investment-grade and high-yield debt

the last day of the 2008 plan year. For single-employer plans,

portfolio. If the average duration falls exactly on the boundary of

the funding percentage is the funding target attainment

two boxes, check the box with the lower duration. To determine

percentage, where the numerator is the value of plan assets

the average duration, use the “effective duration” or any other

reduced by the sum of the amount of the prefunding balance

generally accepted measure of duration. Report the duration

and the funding standard carryover balance, and the

measure used in line 19c. If debt instruments are held in

denominator is the funding target for the plan (without regard to

multiple debt portfolios, report the weighted average of the

the at-risk status of the plan). For multiemployer plans, the

average durations of the various portfolios where the weights

funding percentage is the ratio where the numerator is the

are the dollar values of the individual portfolios.

-54-

Instructions for Schedule R (Form 5500)

2009 Instructions For Schedule R (Form 5500) Retirement Plan Information Page 4

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