2012 Instructions for Form 5500 Annual Return/Report of Employee Benefit Plan

This document is about the instructions for filing the 2012 Form 5500 Annual Return/Report of Employee Benefit Plan, which is used to report information concerning employee benefit plans and Direct Filing Entities (DFEs). It provides detailed guidance on who must file, when to file, electronic filing requirements, what to file, and line-by-line instructions for completing the Form 5500 and its associated schedules.