Schedule MB (Form 5500) Multiemployer Defined Benefit Plan and Certain Money Purchase Plan Actuarial Information

This document contains the instructions for completing Schedule MB of the Form 5500, which is used to report actuarial information for multiemployer defined benefit plans and certain money purchase defined contribution plans. It provides guidance on who must file Schedule MB, how to report asset values, funding targets, current liabilities, normal costs, amortization bases, and other actuarial data required to monitor the plan's funding status and compliance with minimum funding requirements under ERISA and the Internal Revenue Code.