If this plan is a New Plan or a Newly-covered Plan, report the plan effective date, the Plan Adoption Date, and the plan coverage date and be sure that the "N/A; first filing" box is checked in the "Plan Size" question (see item 3e).
The plan coverage date is the date the plan became covered under Title IV. If the plan has had one or more periods of coverage in the past, report the earliest date in the Premium Payment Year when the plan was covered under Title IV — not the date when the plan became covered in a prior year. If another plan transferred assets or liabilities to this New or Newly-covered Plan, be sure to complete the "Transfers from other plans" item (see item 15).
15 Transfers from other plans
Pre-existing plans - If another plan transferred assets or liabilities to this plan since the date of the most recent comprehensive premium filing (or, if this is a filing for a plan year beginning in 2011, since the date of the 2010 "final filing"), report the EIN and PN of the plan from which the assets were transferred (i.e., the "transferor plan").
New Plans - If this plan is a New Plan and another plan transferred assets or liabilities to this plan in conjunction with the creation of this plan, report the EIN and PN of the plan from which the assets were transferred.
Newly-covered Plans - IIf this plan is a Newly-covered Plan and another plan transferred assets or liabilities to this plan on or after the date the plan became covered and before the date the premium filing is made, report the EIN and PN of the plan from which the assets were transferred.
In all cases, report the date of the transfer and check the box that best describes the type of transfer (see definitions of Merger, Spinoff, and Consolidation). For this purpose, the date of transfer is the date the transfer went into effect.
Example - A merger agreement between two calendar-year plans (Plans A and B) provides that participants of Plan A will cease accruing benefits under Plan A and begin coverage and benefit accruals under Plan B as of January 1, 2011, and that the obligation to pay benefits to Plan A participants will pass from Plan A to Plan B as of that date. The agreement also provides that Plan A's assets will be transferred to Plan B's account as soon as practicable. The transfer does not actually occur until February 17, 2011. If you are preparing a comprehensive premium filing for Plan B for Plan B's 2011 plan year, report "01/01/2011" as the date of transfer.
Note that the date of a transfer is determined based on the facts and circumstances of the particular situation. (For transfers subject to section 414(l) of the Code, report the date determined under 26 CFR 1.414(l)-1(b)(11).)
If the transfer is the result of something other than a Merger, Spinoff, or Consolidation, for example, a reciprocity arrangement where assets and liabilities are transferred between two plans when an employee changes locations or changes status (e.g., from Salaried to Hourly and as a result becomes covered by another plan), check the "Other" box. Also check the "Other" box if you have no way of determining whether the transferor plan ceased to exist in connection with a Merger or Consolidation into your plan.
If more than one transferor plan is involved, provide the above information with respect to each transferor plan.
16 Transfers to other plans
Pre-existing plans - If this plan transferred assets or liabilities to another plan since the date of the most recent comprehensive premium filing (or, if this is a filing for a plan year beginning in 2011, since the date of the 2010 "final filing"), report the EIN and PN of the plan to which the assets were transferred (i.e., the "transferee plan"). In addition, report the date of transfer and check the box that best describes the type of transfer.
New Plans - If this plan is a New Plan and this plan transferred assets or liabilities to another plan on or after the earlier of the Plan Adoption Date and the effective date, and before the date the premium filing is made, report the EIN and PN of the plan to which the assets were transferred and the type of transfer.
Newly-covered Plans - If this plan is a Newly-covered Plan and this plan transferred assets or liabilities to another plan on or after the date the plan became covered and before the date the premium filing is made, report the EIN and PN of the plan to which the assets were transferred and the type of transfer.
In all cases, if more than one transferee plan is involved, provide the above information with respect to each transferor plan. See instructions to item 15 for more information on what is to be reported for "date of transfer."
Example - Until November 1, 2010, Plan E covered employees at Division 1. As a result of the sale of Division 1 to another sponsor (Employer X), assets and liabilities are spun off from Plan E to Plan F (a plan sponsored by the new owner) effective November 1, 2010. If you are preparing a 2011 comprehensive premium filing for Plan E, report Employer X's EIN and the PN of Plan F. In addition, check the "Spinoff" box to report that the transfer occurred as the result of a Spinoff and report "11/01/2010" as the date of transfer.
17 Participation freeze
If, as of the beginning of the Premium Payment Year, the plan provides that participation is limited to participants who were covered by the plan as of a specified date (i.e., the plan is closed to new entrants), enter the date the plan became closed to new entrants. If more than one freeze has occurred, report the most recent date that the plan became closed to new entrants.
18 Benefit accrual freeze
If, as of the beginning of the Premium Payment Year, the plan is partially or totally frozen for benefit accrual purposes, enter the date the freeze became effective and indicate the nature of the freeze by reporting whether (1) both pay and service are frozen for all participants, (2) both pay and service are frozen for some participants, (3) for all participants, service is frozen, but pay is not, (4) for some participants, service is frozen, but pay is not, or (5) some other type of accrual freeze is in effect (in which case you must provide a description of the freeze).
If more than one description applies (for example, if pay and service are frozen for employees at location X and only service is frozen for employees at location Y), select "Other" and provide a description.
If more than one freeze has occurred, report the date and nature of the most recent freeze.
19 Amended filings
Complete this item only if this is an amended filing.
a If either first day or the last day of the premium payment year reported in this amended filing (item 3b(1)) differs from what was reported in the original filing (i.e., the filing that is being amended), provide the dates that were reported in the original filing.
b If the EIN and PN reported in this amended filing (item 3c(1)) are not both the same as what was reported in the original filing (i.e., the filing that is being amended), report the EIN and PN from the original filing.
c If this is an amended filing for a reason other than reconciling an estimated Variable-rate Premium and the amended filing shows a lower premium than the amount that was originally reported, provide an explanation of the specific circumstances or events that caused the reduction.
