This document is about changes to the 2008 instructions for Schedule SB (Form 5500), which include new instructions for lines 2b, 6, 15, 21b, 25, 32a, and 38. These changes reflect updates made to sections 430 and 436 of the Internal Revenue Code by the Worker, Retiree, and Employer Recovery Act of 2008, as well as clarification of certain line instructions.