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This document provides required actuarial information for Multiemployer Defined Benefit Plans and Money Purchase Plans under section 104 of ERISA and section 6059 of the Internal Revenue Code, specifically for the year 2014. It outlines rules, penalties for late filing, and various actuarial assumptions and values related to funding standards.
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What is schedule mb?
Schedule MB is a form used by certain retirement plans to report information about their funding status and investment strategy to the IRS and other regulatory agencies.
Who is required to file schedule mb?
Retirement plans that are subject to the minimum funding standards under the Employee Retirement Income Security Act (ERISA) and have over 100 participants are required to file Schedule MB.
How to fill out schedule mb?
To fill out Schedule MB, plan administrators need to provide detailed information regarding the plan's funding, actuarial assumptions, and other financial data, normally gathered from the plan's actuary.
What is the purpose of schedule mb?
The purpose of Schedule MB is to provide the IRS with the necessary information to assess the funding status and compliance of a pension plan with federal pension laws.
What information must be reported on schedule mb?
Schedule MB requires reporting of information such as the plan's actuarial valuation, asset values, liabilities, funding ratios, assumptions used for calculations, and any changes made to the plan's funding policy.
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