Instructions for Form 5500 Annual Return/Report

This document is about the instructions for completing the 1999 Form 5500 Annual Return/Report of Employee Benefit Plan. It provides detailed guidance on who must file, when and where to file, how to file, and what information must be reported on the various schedules that may need to be attached to the Form 5500. The instructions cover pension benefit plans, welfare benefit plans, fringe benefit plans, and direct filing entities, and include line-by-line instructions, a quick reference chart, and various code lists.