Form 5500-SF

(redirected from Form 5500SF)

Form 5500-SF

A form that a small pension fund or similar small retirement plan files with the IRS for annual reporting purposes. In order to be eligible to file Form 5500-SF, a pension or plan must have fewer than 100 participants, be held by one employer, hold no securities in that employer's company, and have independently audited books. This form is filed electronically.
References in periodicals archive ?
Form 5500SF is generally available to plans that 1) have fewer than 100 participants, 2) are eligible for the small plan audit waiver, 3) hold no employer securities, 4) have 100 percent of assets in investments that have a readily determinable fair market value, and 5) are not multiemployer plans.
Form 5500SF is generally available to plans that: 1) have fewer than 100 participants; 2) are eligible for the small plan audit waiver; 3) hold no employer securities; 4) have 100 percent of assets in investments that have a readily determinable fair market value; and 5) are not multiemployer plans.