Annual Information Return/Report

PBGC Proposed Changes to the Form 5500 Schedule SB Instructions
(RLSO Based on Clean Version of 2014 Form 5500 Instructions)

Form 5500 Schedule SB Instructions
Line 26. Schedule of Active Participant Date.
* * * * *
In lieu of the above, twoan alternatives areis provided for showing compensation and cash
balance accounts. Report under one of Each alternative provides for two alternative age/service
scatters (one showing compensation and one showing cash balance accounts) as follows:
Alternative A:
 Scatter 1 – Provide participant count and average compensation for all active participants,
whether or not participants havewithout account-based benefits.
 Scatter 2 – Provide participant count and average cash balance account for all active
participants, whether or not participants have account-based benefits.
 Alternative B:
 Scatter 1 – Provide participant account and average compensation for all active participants,
whether or not participants have account-based benefits (i.e., identical to Scatter 1 in Alternative A).
 Scatter 2 – Provide participant count and average cash balance account for only those active
participants with account-based benefits. If the number of participants with account-based benefits
in bin is fewer than 20, the average account should not be shown even if there are 20 or more active
participants in this bin on Scatter 1.