Single-Employer Defined Benefit Plan Actuarial Information

This document is about the Schedule SB filing requirements and instructions for a single-employer defined benefit pension plan. It provides details on the information that must be reported, including plan assets and liabilities, funding target, normal cost, and other actuarial data. The Schedule SB is filed as an attachment to the Form 5500 annual return/report for pension plans subject to the minimum funding requirements of the Internal Revenue Code.