Changes to Form 5500 Annual Report and filing requirements.

• Position: Brief Article

Form 5500, Annual Return/Report of Employee Benefit Plan, has been modified for plan year 2005 and changes are described under "Changes to Note" in the 2005 instructions.

The changes include:

* Schedule T (Qualified Pension Plan Coverage Information) is no longer required;

* Instructions for Schedule A (Insurance Information) reflect EBSA guidance issued earlier this year on reporting of insurance fees and commissions; and

* Schedule B (Actuarial Information)...