Schedule SB: Single-Employer Defined Benefit Plan Actuarial Information

This document is about the annual filing requirements for actuarial information for single-employer defined benefit pension plans. It includes a schedule that must be filed as an attachment to Form 5500, the Annual Return/Report of Employee Benefit Plan. The schedule collects detailed information about the plan's funding target, minimum required contribution, and other actuarial data necessary to ensure compliance with the minimum funding requirements under the Internal Revenue Code and ERISA.