Form 5500 Research File User Guide 2014

This document is about the User Guide for the 2014 Form 5500 Private Pension Plan Research File created by the Department of Labor's Employee Benefits Security Administration. It explains the methodology for selecting plans, applying weights, editing the data, and adding calculated variables to the research file. The guide covers topics such as the Form 5500 filing requirements, the sampling and completeness of the data, the editing process including the treatment of plan entities and pension benefit codes, and the additional variables generated for the research file. It provides detailed information to help users understand and utilize the data in the 2014 Private Pension Plan Research File.