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Employee Benefits Security Administration

Technical Appendices

Default Investment Alternatives Under Participant-Directed Individual Account Plans Regulation

Form 5500 Revision Regulation

  • 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.

  • Technical Appendix – Providing supporting documentation for the Regulatory Impact Analysis included in the Final Rule - Annual Reporting and Disclosure.

  • Proposed Rule – Annual Reporting and Disclosure – The Proposed Rule would conform the Department's annual reporting regulations to the proposed changes to the Form 5500 Annual Return/Report.

  • Notice of Proposed Forms Revisions – The Notice of Proposed Forms Revisions describes proposed changes to the Form 5500 Annual Return/Report for reporting years beginning on or after January 1, 2008, including a new Short Form 5500 (5500-SF) for eligible plans.

  • Technical Appendix – Providing supporting documentation for the Regulatory Impact Analysis included in the Proposed Rule - Annual Reporting and Disclosure.

  • Peer Review – Completed pursuant to the OMB Final Information Quality Bulletin for Peer Review and cited in the Regulatory Impact Analysis included in the Proposed Rule – Annual Reporting and Disclosure.

Reasonable Contract Or Arrangement Under ERISA Section 408(b)(2) – Fee Disclosure

  • Proposed Rule – The proposed regulation requires disclosure of fee information and possible conflicts of interest to plan fiduciaries to assist them in assessing the "reasonableness" of certain service contracts or arrangements.

  • Technical Appendix – Provides supporting documentation for the Regulatory Impact Analysis included in the proposed regulation.

  • Proposed Class Exemption – Provides an exemption for plan fiduciaries that enter into service contracts or arrangements that are not "reasonable" due to a service provider's failure to provide disclosures as required by ERISA section 408(b)(2).