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


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
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.
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
“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.
Instructions for Schedule R (Form 5500)


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