2014 Instructions for Form 5500 Annual Return/Report of Employee Benefit Plan

This document contains the instructions for completing and filing the 2014 Form 5500 annual return/report for employee benefit plans. It covers who must file the Form 5500, when it must be filed, the electronic filing requirement, what information must be provided on the various schedules, and detailed line-by-line instructions for filling out the form and its associated schedules.