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Only the actuary signs this schedule
The employer or plan
administrator of a defined benefit plan that is subject to the minimum
funding standards (see Code section 412 and Part 3 of Title I of ERISA,
Employee Retirement Income Security Act-on DOL website) must file this
schedule as an attachment to the Form 5500 or Form 5500-EZ. The Schedule
B does not have to be filed if Form 5500-EZ is not required to be filed
(in accordance with the instructions for Form 5500-EZ); however, the
funding standard account for the plan must continue to be maintained,
even if the Schedule B is not filed.
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