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O P E R A T O R S M A N U A L MANUAL HEADERSPEED TENDER PRO 450J. & M. MFG. Co., Inc. P.O. Box 547 Ft. Recovery, OH 45846 PH: (419) 3752376 www.jminc.comRevision 2/26/2013TABLE OF CONTENTS General

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What is o p e r?

OPER stands for Other Pension and Employee Benefits Income.

Who is required to file o p e r?

Employers who provide pension and employee benefits must file OPER.

How to fill out o p e r?

OPER is usually filed electronically through the appropriate tax forms provided by the government.

What is the purpose of o p e r?

The purpose of OPER is to report income related to pension and employee benefits.

What information must be reported on o p e r?

Information such as income from pensions, retirement accounts, and other employee benefits must be reported on OPER.

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