Schedule B (Form 5500) Actuarial Information

This document is the instructions for completing Schedule B (Form 5500) Actuarial Information. Schedule B must be attached to the Form 5500 filed for a defined benefit pension plan that is subject to the minimum funding standards. The instructions cover who must file, statement by enrolled actuary, specific line-by-line instructions, and information required for plans using various actuarial cost methods and assumptions.