Instructions for Form 5500-SF Short Form Annual Return/Report of Small Employee Benefit Plan

This document is about the instructions for completing the Form 5500-SF, the simplified annual return/report for certain small pension and welfare benefit plans. It provides detailed guidance on who may file the Form 5500-SF, what information must be reported, when the form must be filed, and how to file electronically. The instructions also cover compliance requirements, penalties, and other important details for small plan administrators and sponsors.