Forms And Filing Instructions

ERISA Reporting Forms

Form 5500 Series

• Form 5500 Schedules and Instructions - Filers who want to complete paper Forms 5500 or 5500-EZ must use the official government-produced forms. These paper forms and the instructions can be ordered on the IRS Web site or by calling 1.800.TAX-FORM.

• Form 5304 SIMPLE - Not for Use With a Designated Financial Institution

• Form 5305 SIMPLE - For Use With a Designated Financial Institution

• Form 5305 SEP - Individual Retirement Accounts Contribution Agreement

Form M-1 Annual Report

The Form M-1 Online Filing System is an electronic filing system for the Form M-1 annual report for multiple employer welfare arrangements.  The system allows filers to complete the form and submit it at no cost.  This system is an example of an E-Government initiative which uses improved technology to make it easier for citizens and businesses to interact with the government.

Model Notices/Forms

• Mental Health Parity Act Model Forms

• COBRA Model General Notice • En Español

• COBRA Model Election Notice • En Español

• Critical Status Notice

• Model HIPAA Certificate of Group Health Plan Coverage

• Model Chart to Compare Fees & Expenses Related to Investment Options

• Model Voluntary Fiduciary Correction Program (VFCP) Application Form

• Model Notification of Plan Abandonment and Intent to Serve as QTA

• Model Notice to Plan Sponsor of Intent to Terminate Plan by QTA

• Model Notice of Plan Termination to Participants by QTA

• Model Final Notice of Plan Termination to EBSA by QTA

Filing Instructions

ERISA Filing Acceptance System

In conjunction with revisions to the Form 5500 Annual Return/Report forms adopted in 1999, the Department of Labor, Internal Revenue Service, and Pension Benefit Guaranty Corporation developed a new computerized system, the ERISA Filing Acceptance System (EFAST) to streamline filing and processing of the new forms by relying on computer scannable forms and electronic filing technologies.

• EFAST-1 Application for EFAST Electronic Signature and Codes for EFAST Transmitters and Software Developers

• EFAST-1 Instructions

• Safe Handling Procedures for PINS and Encryption Keys

• Form 5500 Filing Tips For Pension Plans, Welfare Plans and Direct Filing Entities

Form M-1 Online Filing System

The ERISA Public Disclosure System is an internet-based application designed to facilitate the search and retrieval of Form M-1 filings. The Form M-1 is filed annually by MEWAs (Multiple Employer Welfare Arrangements) and ECEs (Entities Claiming Exception). Users can search by plan name, sponsor name, employer identification number (EIN), or the state of the MEWA headquarters or where coverage is offered by entering data in one or more fields. The search is most effective when data is entered into several fields. For more information and instructions on how to use the ERISA Public Disclosure System for the Form M-1 filings, at the bottom of the Form M-1 Search page, select EPDS User Manual. Copies of the Form M-1 filings are also available from EBSA’s Public Disclosure Room at 200 Constitution Avenue, NW, Room N-1513, Washington, DC 20210, or by calling 202.693.8673.