Form 5500 Schedule SB: Single-Employer Defined Benefit Plan Actuarial Information

Updated September 22, 2026 • Verify the current filing-year DOL instructions.

What Schedule SB is for

Schedule SB is used for actuarial information for most single-employer defined benefit plans. Whether it is required depends on the plan, filer type, funding arrangement and current Form 5500 instructions.

Preparation checklist

• Determine whether Schedule SB is required for this filing.
• Gather actuarial valuation data, funding information, contributions, certifications and required attachments.
• Keep identifying information consistent with the main Form 5500.
• Reconcile Schedule SB entries to plan records and any related schedules or attachments.
• Run filing-year validation before submission through EFAST2.

How it fits into Form 5500

Start with the filing form and plan characteristics, then add only the schedules required by the current instructions. DOL filing tips emphasize that the schedules attached to a Form 5500 must match the schedule checklist reported on the return.

Official sources