| Code | Description |
| A0# | Initial plan filing |
| A1# | Amended report filed |
| A2# | Final report |
| A3# | Self prepared 5500 document |
| A4# | Participants who are separated from service |
| A5# | Former employees with deferred vested benefits |
| A6# | Pay related benefits |
| A7# | Flat dollar benefits |
| A8# | Cash balance or similar plan |
| A9# | Floor-offset plan |
| AA# | Code 401(h) arrangement |
| AB# | Code section 414(k) arrangement. |
| AC# | Plan covered by PBGC. |
| AD# | Terminated PBGC plan |
| AE# | Frozen plan |
| AF# | Plan entity type missing from original filing |
| AG# | Age weighted or new comparability plan |
| AH# | Target benefit plan |
| AI# | Money purchase plan |
| AJ# | Offset plan related to other arrangement of sponsor |
| AK# | Profit sharing plan subject to 401a regulations |
| AL# | ESOP (Employee stock ownership plan) |
| AM# | No 404c election filed |
| AN# | Total participant-directed account plan |
| AO# | Partial participant-directed account plan |
| AP# | Stock bonus plan |
| AQ# | Plan has a 401(k) feature |
| AR# | Plan is a 401(m) arrangement |
| AS# | Plan is a 403(b)(1) arrangement |
| AT# | Plan is a 403(b)(7) account |
| AU# | Plan is a 408 account or annuity |
| AV# | ESOP (Leveraged) |
| AW# | ESOP (Sub-S Corp) |
| AX# | Participant-directed brokerage accts as an investment option |
| AY# | Maintained outside US for nonresident aliens |
| AZ# | Covers self-employed individuals |
| B0# | Plan not intended to qualify for exemption |
| B1# | Plan is a master plan |
| B2# | Plan is a prototype plan |
| B3# | Sponsor leased employees |
| B4# | Single-participant plan |
| B5# | Plan is a member of a controlled group |
| B6# | Plan is a 401(m) arrangement |
| B7# | Former employees with deferred vested benefits |
| B8# | Plan has loans in default or nonexempt transactions |
| B9# | Schedule P not filed |
| BA# | Plan holds other hard to value assets |
| BB# | Plan holds real estate |
| BC# | Plan holds employer securities |
| BE# | Plan has low investment returns |
| BF# | Plan CPA issued a "Disclaimer" opinion |
| BG# | Plan CPA issued an "Adverse" opinion |
| BH# | Required CPA opinion not filed |
| BI# | CPA name not listed |
| BK# | Plan has loans in default |
| BL# | Plan held leases in default |
| BO# | Insufficient fidelity bond |
| BQ# | Plan may not be covered by fidelity bond |
| BR# | |
| BT# | Plan held assets of an unknown value |
| BV# | Assets may be overly concentrated in a single investment |
| BW# | Resolution to terminate has been adopted |
| BX# | Plan had low return on investment assets |
| BY# | Plan holds partnership or joint venture assets |
| BZ# | Plan holds employer real estate |
| C0# | Plan holds other real estate assets |
| C1# | Plan holds employer securities |
| C2# | Plan holds tangible personal property |
| C3# | Employer failed to transmit contributions on time |
| C4# | Plan loans in default |
| C5# | Plan engaged in nonexempt transactions |
| C7# | Schedule P not filed |
| C8# | Compliance issue resulting from failure to file Schedule P |
| C9# | The plan has employees benefiting from QSLOBS |
| CA# | Minimum coverage requirements not applied |
| CB# | Fraud or dishonesty indicated in filing |
| CC# | Plan assets may be difficult to value |
| CD# | Plan received noncash contributions |
| CE# | Plan was once heavily over weighted in a single investment |
| CF# | A resolution to terminate the plan has been adopted |
| CG# | Participants not provided with adequate trust information |
| CH# | Plan has qualifying separate lines of business |
| CI# | Plan has low participation rate |
| CJ# | Low participation rate |
| CK# | Insurance broker or agent lives out of state |
| CL# | 404c election in place |
| CM# | Participant directed accounts without 404c election |
| CN# | Schedule SSA required but not filed |
| CO# | Possibly has participant directed accounts without 404c election |
| CP# | |
| CQ# | Per plan filing a corrective distribution was made |
| CR# | Per plan filing, participants have no QDIA investment options to choose from. ERISA section 404(c) and the corresponding DOL regulations define how a plan sponsor can establish protective relief from liability as a fiduciary for investment decisions made by employees in participant-directed 401(k) plans. When participants fail to make investment elections and a decision must be made to invest their participant-directed contributions, plan fiduciaries must step into the decision-making role. Without an approved QDIA, plan fiduciaries remain potentially liable for losses when a participant fails to actively direct investments. |