The following codes relate to fields of information reported on 5500 filings.

PLAN TYPE CODES
	CODE	TYPE
	1	Defined Benefit Plan
	2	Defined Contribution Plan
	3	Group Benefit Plan
RETIREMENT PLAN CODES
	CODE	TYPE
	1	Defined Benefit
	2	Profit Sharing
	3	Stock Bonus
	4	Target Benefit
	5	Money Purchase
	6	Other Defined Contribution Plan
	7	DB Plan with Separate Accounts
	8	403(b)1 Plan
	9	403(b)7 Plan
	0	Pension Utilizing IRA’s or Annuities
WELFARE BENEFIT CODES
	CODE	TYPE
	A	Health
	B	Life Insurance
	C	Supplemental Unemployment
	D	Dental
	E	Vision
	F	Temporary Disability
	G	Prepaid Legal
	H	Long-Term Disability
	I	Severance Pay
	J	Apprenticeship and Training
	K	Scholarship (funded)
	L	Death Benefits
	M	Funding exclusively from general assets of sponsor
	N	Funding partially from general assets of sponsor and partially insured
	P	Taft-Hartley Assistance
	Q	Fringe Benefit Plan
	R	No Retirement Plan Indicated
	S	Sponsor Has Flex or Cafeteria Plan
	T	Flex or Cafeteria Plan
	U	Unfunded, fully insured or combination welfare plan that will not file 5500 next plan year
	V	Unfunded, fully insured or combination welfare plan in earlier plan year
	Z	Other
PLAN FEATURES CODES
	CODE	FEATURE
	A	ESOP
	B	Leveraged ESOP
	C	Participant-directed account plan
	D	Pension plan maintained outside the United States
	E	Plan covering self-employed individuals
	F	Affiliated service group (Code section 414(m)(2))
	G	401(k) plan
	I	Age weighted, highly compensated, permitted disparity
	J	Master plan
	K	Prototype plan
	L	Regional prototype
	M	Initial plan filing
	N	Final plan filing
	O	Self trusteed plans
	P	Plan holds non-publicly traded securities
	Q	Plan expenses paid by plan sponsor
	R	Plan assets require appraisal
	S	Plan requires CPA audit
	T	Plan terminated
	U	Collectively bargained plan
	V	Publicly traded company
	W	Sponsor doesn’t have a 401(k) plan
	X	One participant plan
	Y	Sponsor doesn't have a defined contribution plan
	Z	Sponsor listed as legal administrator
	1	Sponsor doesn’t have a welfare benefit plan
	2	Sponsor has a money purchase and a profit sharing plan
	5	DC DB 403(b)
	6	Frozen plan
	7	Cash Balance Plan
	8	Sponsor has both a DB an DC plan
PLAN ENTITY CODES
	CODE	TYPE
	A	Single-Employer Plan
	B	Plan of Controlled Group
	C	Multiemployer Plan
	D	Multiple-Employer Collectively-Bargained Plan
	E	Multiple-Employer Plan (Other)
	F	Group Insurance Arrangement
	G	Master Trust Investment Account
	H	Common Collective Trust
	I	Pooled Separate Account
	J	103-12 Investment Entity
FUNDING AND BENEFIT CODES
	CODE	TYPE
	1	Trust
	2	Trust and insurance
	3	Insurance
	4	Exclusively from general assets of sponsor (unfunded)
TYPE OF CPA OPINION
	CODE	TYPE
	1	Unqualified
	2	Qualified disclaimer per DOL regulations
	3	Qualified disclaimer other
	4	Adverse
	5	Other
ACTUARIAL COST METHOD USED FOR FUNDING STANDARD ACCOUNT
	CODE	TYPE
	A	Attained age normal
	B	Entry age normal
	C	Accrued benefit (unit credit)
	D	Aggregate
	E	Frozen initial liability
	F	Individual level premium
	G	Individual Aggregate
	H	Other
SERVICE PROVIDER CODES
	CODE	TYPE
	10	Accounting (including auditing)
	11	Actuarial
	12	Contract administrator
	13	Administration
	14	Brokerage (real estate)
	15	Brokerage (stocks, bonds, commodities)
	16	Computing, tabulating, ADP, etc.
	17	Consulting (general)
	18	Custodial (securities)
	19	Insurance agents and brokers
	20	Investment advisory
	21	Investment management
	22	Legal
	23	Printing and duplicating
	24	Recordkeeping
	25	Trustee (individual)
	26	Trustee (corporate)
	27	Pension insurance advisor
	28	Valuation services (appraisals, etc)
	29	Investment evaluations
	30	Medical
	31	Legal services to participants
	80	Preparer
	81	Trustee or Custodian
	99	Other
DFE / PARTICIPATING PLAN ENTITY CODES
	CODE	TYPE
	M	Master Trust Investment Account (MTIA)
	C	Common / Collective Trust (CCT)
	P	Pooled Separated Account (PSA)
	E	103-12 IE Investment Entity (103-12 IE)

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