2017 Schedule R (F 2017 Schedule R (Form 55) - Retirement Plan Information

SCHEDULE R

OMB No. 1210-0110

Retirement Plan Information

(Form 5500)
Department of the Treasury
Internal Revenue Service
Department of Labor
Employee Benefits Security Administration

20176

This schedule is required to be filed under sections 104 and 4065 of the
Employee Retirement Income Security Act of 1974 (ERISA) and section
6058(a) of the Internal Revenue Code (the Code).

This Form is Open to Public
Inspection.

 File as an attachment to Form 5500.

Pension Benefit Guaranty Corporation

For calendar plan year 20176 or fiscal plan year beginning

and ending

A Name of plan
ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI
ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI
ABCDEFGHI ABCDEFGHI
C Plan sponsor’s name as shown on line 2a of Form 5500
ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI
ABCDEFGHI
Part I

B Three-digit
plan number
(PN)


001

D Employer Identification Number (EIN)
012345678

Distributions

All references to distributions relate only to payments of benefits during the plan year.

1

Total value of distributions paid in property other than in cash or the forms of property specified in the
1
instructions ..................................................................................................................................................................................................
-123456789012345

2

Enter the EIN(s) of payor(s) who paid benefits on behalf of the plan to participants or beneficiaries during the year (if more than two, enter EINs of the two
payors who paid the greatest dollar amounts of benefits):
EIN(s):

_______________________________

_______________________________

Profit-sharing plans, ESOPs, and stock bonus plans, skip line 3.

3

Number of participants (living or deceased) whose benefits were distributed in a single sum, during the plan
3
year .............................................................................................................................................................................................................

Part II

12345678

Funding Information (If the plan is not subject to the minimum funding requirements of section of 412 of the Internal Revenue Code or
ERISA section 302, skip this Part.)

X Yes
X No
Is the plan administrator making an election under Code section 412(d)(2) or ERISA section 302(d)(2)? .....................................................................

4

X N/A

If the plan is a defined benefit plan, go to line 8.

5

If a waiver of the minimum funding standard for a prior year is being amortized in this
plan year, see instructions and enter the date of the ruling letter granting the waiver.

Date:

Month _________

Day _________

Year _________

If you completed line 5, complete lines 3, 9, and 10 of Schedule MB and do not complete the remainder of this schedule.

6

a Enter the minimum required contribution for this plan year (include any prior year accumulated funding

6a
-123456789012345
deficiency not waived) ...........................................................................................................................................................................

6b
-123456789012345
b Enter the amount contributed by the employer to the plan for this plan year ...........................................................................................

c Subtract the amount in line 6b from the amount in line 6a. Enter the result

-123456789012345
6c
(enter a minus sign to the left of a negative amount) ..............................................................................................................................

If you completed line 6c, skip lines 8 and 9.

X Yes
X No
7 Will the minimum funding amount reported on line 6c be met by the funding deadline? .................................................................................
8

If a change in actuarial cost method was made for this plan year pursuant to a revenue procedure or other
authority providing automatic approval for the change or a class ruling letter, does the plan sponsor or plan
X Yes
X No
administrator agree with the change? ..........................................................................................................................................................

Part III
9

Part IV

X N/A

Amendments

If this is a defined benefit pension plan, were any amendments adopted during this plan
year that increased or decreased the value of benefits? If yes, check the appropriate
X Increase
X Decrease
X Both
box. If no, check the “No” box.......................................................................................................................................................................

10

X N/A

X No

ESOPs (see instructions). If this is not a plan described under sSection 409(a) or 4975(e)(7) of the Internal Revenue Code, skip this Part.
X No

Were unallocated employer securities or proceeds from the sale of unallocated securities used to repay any exempt loan? ......................X Yes
Does the ESOP hold any preferred stock? .................................................................................................................................

X Yes

X No

If the ESOP has an outstanding exempt loan with the employer as lender, is such loan part of a “back-to-back” loan?
(See instructions for definition of “back-to-back” loan.) ...............................................................................................................

X Yes

X No

12 Does the ESOP hold any stock that is not readily tradable on an established securities market? .......................................................

X Yes

X No

11 a
b

For Paperwork Reduction Act Notice, see the Instructions for Form 5500.

Schedule R (Form 5500) 20176
v. 160205170203

Page 2

Schedule R (Form 5500) 20176

- 1- x

Part V
Additional Information for Multiemployer Defined Benefit Pension Plans
13 Enter the following information for each employer that contributed more than 5% of total contributions to the plan during the plan year (measured in
dollars). See instructions. Complete as many entries as needed to report all applicable employers.

a

Name of contributing employer

b

EIN

d

Date collective bargaining agreement expires (If employer contributes under more than one collective bargaining agreement, check box X
and see instructions regarding required attachment. Otherwise, enter the applicable date.) Month _______ Day _______ Year _______

e

Contribution rate information (If more than one rate applies, check this box X and see instructions regarding required attachment. Otherwise,
complete lines 13e(1) and 13e(2).)
(1) Contribution rate (in dollars and cents) _____________
(2) Base unit measure: X Hourly
X Weekly
X Unit of production
X Other (specify):

a
b

Name of contributing employer

d

Date collective bargaining agreement expires (If employer contributes under more than one collective bargaining agreement, check box X
and see instructions regarding required attachment. Otherwise, enter the applicable date.) Month _______ Day _______ Year _______

e

Contribution rate information (If more than one rate applies, check this box X and see instructions regarding required attachment. Otherwise,
complete lines 13e(1) and 13e(2).)
(1) Contribution rate (in dollars and cents) _____________
(2) Base unit measure: X Hourly
X Weekly
X Unit of production
X Other (specify): _______________________________

a
b

Name of contributing employer

d

Date collective bargaining agreement expires (If employer contributes under more than one collective bargaining agreement, check box X
and see instructions regarding required attachment. Otherwise, enter the applicable date.) Month _______ Day _______ Year _______

e

Contribution rate information (If more than one rate applies, check this box X and see instructions regarding required attachment. Otherwise,
complete lines 13e(1) and 13e(2).)
(1) Contribution rate (in dollars and cents) _____________
(2) Base unit measure: X Hourly
X Weekly
X Unit of production
X Other (specify): _______________________________

a
b

Name of contributing employer

d

Date collective bargaining agreement expires (If employer contributes under more than one collective bargaining agreement, check box X
and see instructions regarding required attachment. Otherwise, enter the applicable date.) Month _______ Day _______ Year _______

e

Contribution rate information (If more than one rate applies, check this box X and see instructions regarding required attachment. Otherwise,
complete lines 13e(1) and 13e(2).)
(1) Contribution rate (in dollars and cents) _____________
(2) Base unit measure: X Hourly
X Weekly
X Unit of production
X Other (specify): _______________________________

a
b

Name of contributing employer

d

Date collective bargaining agreement expires (If employer contributes under more than one collective bargaining agreement, check box X
and see instructions regarding required attachment. Otherwise, enter the applicable date.) Month _______ Day _______ Year _______

e

Contribution rate information (If more than one rate applies, check this box X and see instructions regarding required attachment. Otherwise,
complete lines 13e(1) and 13e(2).)
(1) Contribution rate (in dollars and cents) _____________
(2) Base unit measure: X Hourly
X Weekly
X Unit of production
X Other (specify): _______________________________

a
b

Name of contributing employer

d

Date collective bargaining agreement expires (If employer contributes under more than one collective bargaining agreement, check box X
and see instructions regarding required attachment. Otherwise, enter the applicable date.) Month _______ Day _______ Year _______

e

Contribution rate information (If more than one rate applies, check this box X and see instructions regarding required attachment. Otherwise,
complete lines 13e(1) and 13e(2).)
(1) Contribution rate (in dollars and cents) _____________
(2) Base unit measure: X Hourly
X Weekly
X Unit of production
X Other (specify): _______________________________

EIN

EIN

EIN

EIN

EIN

c

c

c

c

c

c

Dollar amount contributed by employer

Dollar amount contributed by employer

Dollar amount contributed by employer

Dollar amount contributed by employer

Dollar amount contributed by employer

Dollar amount contributed by employer

Schedule R (Form 5500) 20176

14

Page 3

Enter the number of participants on whose behalf no contributions were made by an employer as an employer
of the participant for:

123456789012345

14a
a The current year ......................................................................................................................................................
14b
b The plan year immediately preceding the current plan year .....................................................................................

123456789012345

14c
c The second preceding plan year .............................................................................................................................

123456789012345

15 Enter the ratio of the number of participants under the plan on whose behalf no employer had an obligation to make an
employer contribution during the current plan year to:

15a
a The corresponding number for the plan year immediately preceding the current plan year ......................................
15b
b The corresponding number for the second preceding plan year ..............................................................................

123456789012345
123456789012345

16 Information with respect to any employers who withdrew from the plan during the preceding plan year :
16a
a Enter the number of employers who withdrew during the preceding plan year ......................................................
b If line 16a is greater than 0, enter the aggregate amount of withdrawal liability assessed or estimated to be

16b

assessed against such withdrawn employers ..........................................................................................................

123456789012345
123456789012345

17 If assets and liabilities from another plan have been transferred to or merged with this plan during the plan year, check box and see instructions regarding
supplemental information to be included as an attachment. ....................................................................................................................... X
Part VI
Additional Information for Single-Employer and Multiemployer Defined Benefit Pension Plans
18 If any liabilities to participants or their beneficiaries under the plan as of the end of the plan year consist (in whole or in part) of liabilities to such participants
and beneficiaries under two or more pension plans as of immediately before such plan year, check box and see instructions regarding supplemental
information to be included as an attachment ....................................................................................................................................................................... X

19 If the total number of participants is 1,000 or more, complete lines (a) through (c)
a Enter the percentage of plan assets held as:
Stock: _____% Investment-Grade Debt: _____% High-Yield Debt: _____% Real Estate: _____% Other: _____%
b Provide the average duration of the combined investment-grade and high-yield debt:
X 0-3 years X 3-6 years X 6-9 years X 9-12 years X 12-15 years X 15-18 years X 18-21 years X 21 years or more
c What duration measure was used to calculate line 19(b)?
X Effective duration X Macaulay duration X Modified duration X Other (specify):
Part VII

IRS Compliance Questions

X Yes
X No
20a Is the plan a 401(k) plan? If “No,” skip b ......................................................................................................................................................
20b How did the plan satisfy the nondiscrimination requirements for employee deferrals under section

X Design-based
safe harbor

year”
X “Prior
ADP test

year”
401(k)(3) for the plan year? Check all that apply: .......................................................................................................................................
X “Current
X N/A
ADP test

21a What testing method was used to satisfy the coverage requirements under section 410(b) for the plan

Ratio
X percentage X Average
year? Check all that apply: .........................................................................................................................................................................
benefit test
test

X N/A

21b Did the plan satisfy the coverage and nondiscrimination requirements of sections 410(b) and 401(a)(4)

X Yes
X No
for the plan year by combining this plan with any other plan under the permissive aggregation rules? ........................................................

22a If the plan is a master and prototype plan (M&P) or volume submitter plan that received a favorable IRS opinion letter or advisory letter, enter the date of
the letter _____/_____/_____ and the serial number ______________.

22b If the plan is an individually-designed plan that received a favorable determination letter from the IRS, enter the date of the most recent determination
letter _____/_____/______.