Form 5500 Research File User Guide 2012

This document is about the process for selecting plans for the Form 5500 Private Pension Plan Research File, the weights that are applied, the editing of the data, and the addition of generated/calculated variables on the file that are not found on the Form 5500 Forms and Schedules. It provides details on the Form 5500, the EFAST2 electronic filing system, and the methodology used to create the annual research file.