Form 5500 Annual Report Instructions

This document is about the instructions for completing the 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, what schedules and information to include, and the penalties for non-compliance. The instructions cover pension benefit plans, welfare benefit plans, and direct filing entities, and include sections on key topics such as coverage requirements, funding, and distributions.