This document is about the instructions for completing the 2006 Form 5500 Annual Return/Report of Employee Benefit Plan. It provides detailed guidance on who must file the form, when and where to file, how to file, what information to include, and the various schedules that may need to be attached. The instructions cover pension benefit plans, welfare benefit plans, and direct filing entities, and explain the requirements for large plans, small plans, and limited reporting plans.
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