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Form 5500 for DFEs
Presentor: Derrin Watson Recorded Date: 7/13/2016 Duration: 100 Min.

This program was recorded during a live presentation given on July 13, 2016 at 12:00PM EST.

Direct filing entities, such as master trusts and pooled separate accounts, have unique Form 5500 filing requirements. This first-of-its-kind presentation will provide an overview of the rules relating to these specific entities. Topics include:

  • Types of DFEs
    • Master trust investment accounts
    • Group insurance arrangements
    • Pooled separate accounts
    • Common collective trusts
    • 103-12 investment entities
  • Filing requirements
    • Who has to file
    • Consequences of not filing
    • Who files what forms
  • Specific DFE instructions



There are no prerequisites or other advanced preparation for this program. The speaker will assume that attendees have completed Form 5500 for employers and have a general familiarity with the form. At least 2 years of experience is recommended..

Level: Intermediate

Instructional Delivery Method
Group – Internet-Based

NASBA Field of Study: Taxes

Speaker: S. Derrin Watson, J.D.
Recipient of ASPPA's 2006 Educator of the Year Award

Objectives: After attending the program you should be able to:

  • Listing the types of DFEs and distinguish them
  • Determine which DFEs must file Form 5500
  • Determine the schedules that specific types of DFEs would use


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