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Pension Resource
Pension Resource

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Annual Pension Questionnaire for Actuarial Services on Pension Plan

Brought to you by Pension Resource

Complete the below questions and submit to have your pension plan processed for calculating minimum funding requirements for the year. Each question helps the process. If additional information is needed, we may follow up.

Related Regulation:
1.430(h)(2)-1 Interest rates used to determine present value.

Please enter a plan name.
Please enter a three-digit plan number (e.g., 001).
Please enter a valid EIN in the format 12-1234567.
Please enter the year ending date.
Answers toggle which questions are displayed.
Checklist of Documents Needed:
  • Copies of Signed and Dated Plan Documents
  • If this isn't the first year of the plan, also provide a copy of last year's valuation and Form 5500 with schedules and attachments

For LLCs, select the option that fits how the LLC is taxed.
This doesn't impact when contributions are due but may impact when the Form 5500 is due.
If applicable, please provide copies of participant statements from the other plan for the participants also covered in this plan.

Please provide an employee census that lists names, dates of birth, hire, termination, hours, and compensation. Census data included may vary depending on plan design.
Consider using this Excel Census Collection file to prepare your census data for the year.
If unclear, consider filing Form SS-8.
If yes, in the census indicate who and if pay was earned from union or non-union work.
Include leased employees in the census, including compensation, contributions, or benefits provided by the leasing organization that are attributable to services performed for compensation.
These employees may be excluded from the census.
In the census for participants' compensation, include pay that went to the Section 125 Plan due to their election to reduce pay.
In the census for participants' compensation, include pay that went to the Section 125 Plan due to their election.
In the census for participants' compensation, include the value of the option that is includible in their gross income.
In the census for participants' compensation, include their Severance Pay.

Pre-approved documents generally rely on an IRS approval letter and are restated on a federal 6 year cycle.
Individually designed documents generally still use required language but often do not have an IRS approval letter.

Funding requirements may require or limit certain amounts to be funded but we can make plan design suggestions to help steer the required contribution ranges.
Funding requirements may require or limit certain amounts to be funded but we can make plan design suggestions to help steer the required contribution ranges.
Please provide the annual statement showing the activity during the year for each account.
Note, not all plans allow insurance policies. Because insurance held in retirement plans has many requirements (PS 58 Costs, Basis Tracking, Benefit Limitations, Deduction Limitations, Fair Market Value Determination, and Nondiscrimination Requirements), additional details and consulting services may be required.
Please provide the latest appraisal showing the fair market value of the real assets. If out of date, an updated appraisal may be requested.
Distribution documentation may be requested.
Note, not all plans permit loans.
If not already on file, copies of loan documentation may be requested.
Note, not all plans permit rollovers or after-tax contributions.

Please ensure that myPPA is set up for the actuary.
The following questions are preliminary and relate to possible reportable events to the PBGC. Generally, additional details are required to determine if a reportable event is triggered.
In general, if the plan sponsor is expecting any of the following events to happen, advanced PBGC notice may be required. Please alert us before one of the following events:
  • Change in controlled group
  • Liquidation
  • Extraordinary dividend or stock redemption
  • Transfer of benefit liabilities
  • Application for minimum funding waiver
  • Loan default
  • Insolvency or similar settlement

Please enter the representative's name.
Please enter a valid email address.
Please enter a valid phone number.
Please enter the representative's job title.