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List of Plan Characteristics Codes for Lines 8a and 8b--continued. Summary: These tables list the characteristics codes for benefit pension features used in completing lines 8a and 8b of Form
5500.
CODE
Other Pension Benefit Features
3A
Non-U.S. plan--Pension plan maintained outside the United States primarily for nonresident aliens.
3B
Plan covering Self-Employed individuals.
3C
Plan not intended to be qualified--A plan not intended to be qualified under Code sections 401, 403, or 408.
3D
Master plan--A pension plan that is made available by a sponsor for adoption by employers; that is the subject of a favorable
opinion letter; and
for which a single funding medium (for example, a trust or custodial account) is established for the joint use of all adopting
employers.
3E
Prototype plan--A pension plan that is made available by a sponsor for adoption by employers; that is the subject of a favorable
opinion or
notification letter; and under which a separate funding medium (for example, a separate trust or custodial account) is established
for each adopting
employer.
3F
Plan sponsor(s) received services of leased employees, as defined in Code section 414(n), during the plan year.
3G
One-participant plan--A plan without employees as defined in 29 C.F.R. 2510.3-3(b).
3H
Plan sponsor(s) is (are) a member(s) of a controlled group (Code sections 414(b), (c), or (m)).
CODE
Welfare Benefit Features
4A
Health (other than dental or vision)
4B
Life insurance
4C
Supplemental unemployment
4D
Dental
4E
Vision
4F
Temporary disability (accident and sickness)
4G
Prepaid legal
4H
Long-term disability
4I
Severance pay
4J
Apprenticeship and training
4K
Scholarship (funded)
4L
Death benefits (include travel accident but not life insurance)
4P
Taft-Hartley Financial Assistance for Employee Housing Expenses
4Q
Other
4R
Unfunded, fully insured, or combination unfunded/insured welfare plan that will not file a Form 5500 for next plan year pursuant
to 29 C.F.R.
2520.104-20.
4S
Unfunded, fully insured, or combination unfunded/insured welfare plan that stopped filing Form 5500s in an earlier plan year
pursuant to 29 C.F.R.
2520.104-20.
4T
10 or more employer plan under Code section 419A(f)(6)
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