Reporting and Filing

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ERISA Reporting Forms 5500/5500 EZ – The Form 5500 Series is part of ERISA's reporting and disclosure framework, which is intended to assure that employee benefit plans are operated and managed in accordance with prescribed standards.

Form 5500 Improvement and Modernization Proposal

Revisions to Annual Return/Report – Multiple-Employer Plans

Electronic Filing of Notices for Apprenticeship and Training Plans and Top Hat Plan Statements

2009 Form 5500 Revision

  • Final Rule – Annual Reporting and Disclosure – The final rules conform the Department's annual reporting regulations to the changes to the Form 5500 Annual Return/Report.
  • Notice of Adoption of Forms Revisions – The Notice of Adoption of Forms Revisions describes changes to the Form 5500 Annual Return/Report for reporting years beginning on or after January 1, 2009, including a new Short Form 5500 (5500-SF) for eligible plans. Filers are cautioned that the forms appearing in the Federal Register are for information purposes only and cannot be used for filing. Filers should monitor the EFAST Website for information on approved software vendors for completing the 2008 and later forms and on the availability of the official government-printed forms.
  • Technical Appendix – Providing supporting documentation for the Regulatory Impact Analysis included in the Final Rule - Annual Reporting and Disclosure.

Final Rule On Electronic Filing

  • Final Rule – Electronic Filing of Annual Reports – The Final Rule establishes an electronic filing requirement for the Form 5500 Annual Return/Report. The electronic filing requirement was deferred from reporting years beginning on or after January 1, 2008, to reporting years beginning on or after January 1, 2009 by the Final Rule above under 2009 Form 5500 Revision.

  • Form 5500 Version Selection Tool – With the change to an all electronic filing system and changes to the Form 5500 as well, you may have questions about what to file for plan years prior to the current year or how to amend prior year filings. This tool will help you to determine which version of the Form 5500 and which schedules you should use.