Instructions for Schedule SB (Form 5500)

This document is about the instructions for completing Schedule SB of Form 5500 for single-employer defined benefit pension plans. It covers topics such as who must file, how to report asset and liability information, assumptions and methods used, carryover and prefunding balances, funding percentages, contributions, and minimum required contributions. The instructions provide detailed guidance on properly reporting the plan's actuarial information for compliance with ERISA and the Internal Revenue Code.