Employee Benefit Plans Study Files

The agency used these files to study employee benefit plans. This series contains stratified probability sample data from Internal Revenue Service (IRS) Form 5500 Series returns filed for Plan Year 1977.

One data file is the 'Accepted File,' which consists of information taken from filed IRS Forms 5500, 5500C, 5500K, and Schedule B. The second file is the 'Schedule A' file, which consists of information taken from IRS Form 1040 Schedule A. Data files include information on the type of plan, funding arrangement, balance sheet, income statement, plan terminations, plan amendments, and Pension Benefit Guaranty Corporation coverage.