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5500 Preparer's Manual for 2012 Plan Years
The premier resource in the field of Form 5500 preparation, 5500 Preparer's Manual will help you handle the required annual Form 5500 filings for both pension benefits and welfare benefit plans.
The IRS has issued an extension and modification of the pilot program announced in IRS Notice 2009-93 under which filers of information returns could truncate an individual payee's nine-digit identifying number on paper payee statements for calendar years 2009 and 2010 if certain requirements were met. The pilot program applied only to paper payee statements in the Form 1098 series, Form 1099 Series, and Form 5498 series.
The IRS has extended the pilot program for paper payee statements furnished for calendar years 2011 and 2012 to allow the IRS and taxpayers more time to evaluate the program. The IRS has also modified the requirements by excluding Form 1098-C (Contributions of Motor Vehicles, Boats, and Airplanes) from the pilot program. The IRS invites the public to submit comments on the pilot program by July 29, 2011.
Source: IRS Notice 2011-38, I.R.B. 2011-20, May 18, 2011.
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For more information on this and related topics, consult the CCH Pension Plan Guide, CCH Employee Benefits Management, and Spencer's Benefits Reports.
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