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The extension applies to plan administrators, employers and other
entities located in areas designated as federal disaster areas
because of the terrorist attacks. Filers located outside the
designated disaster areas who are unable to obtain information
necessary for filing from service providers, banks or insurance
companies whose operations are directly affected by the terrorist
attacks are also covered. The extended time periods are:
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Form 5500/5500-EZ filers with an original due date between
September 11, 2001, and November 30, 2001, are allowed an additional
six (6) months plus 120 days to file.
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Form 5500/5500-EZ filers currently on an extension that expires
between September 11, 2001, and November 30, 2001, are allowed an
additional 120 days to file.
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In
addition, filers who have difficulty in meeting filing deadlines
because of disruption of transportation and delivery of documents by
mail or private delivery service resulting from the disasters, and
who do not otherwise qualify for the extensions described above,
have until November 15, 2001, to make their filings.
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These
extensions of time cannot be extended further by filing a Form 5558.
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The
disaster areas covered by EBSA Press Release No. 01-36 (September 14,
2001) are those counties identified in Internal Revenue Service Notice
2001-61 (September 13, 2001). Those counties are the five
New York State counties of the Bronx, Kings (Brooklyn), New York
(Manhattan), Queens and Richmond as well as Arlington County in
Virginia. For situations that are not covered by EBSA Press Release No. 01-36,
filers are encouraged to attach statements of reasonable cause that
describe the reasons for their late or deficient filing. Filers
with questions about Form 5500 filing requirements may contact the EBSA
Help Desk at 1.866.463.3278 for guidance.
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Filers entitled to this extension relief should check Form 5500,
Part I, Box D (Form 5500-EZ, Part I, Box B) and attach a statement
labeled September 11, 2001, Terrorist Attack that explains the
basis for the extension being claimed.
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Because the filing was originally due between September 11, 2001,
and November 30, 2001, the filer will be allowed an additional six
(6) months plus 120 days to file. Therefore, the extended due date
is July 30, 2002 (calculated by adding six
(6) months plus 120 days to the
original October 1, 2001, due date).
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A filer currently on an extension that expires between September 11,
2001, and November 30, 2001, will be allowed an additional 120 days
to file. Therefore, a filer that had an extended filing due
date of October 15, 2001, would have until February 12, 2002, to
make its filing.
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Yes. Because the original filing was due between September 11,
2001, and November 30, 2001, the filer is eligible for an extension
of six (6) months plus 120 days from its original filing due date.
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Yes. The extension relief applies to covered filers located outside
the designated disaster areas who are unable to obtain the
information necessary for filing from service providers, banks or
insurance companies whose operations are directly affected by the
disasters.
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Yes. The press release makes provision for those filers who do
not otherwise qualify for the reporting extension but experience
difficulty in meeting their filing deadlines because of a disruption
of transportation and delivery by mail or private delivery service
resulting from the September 11, 2001, disasters. In this case,
the filer has until November 15, 2001, to make its Form 5500/5500-EZ
filings.
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No. The extension relief provided by EBSA Press Release No. 01-36 does not apply because the filing was
due prior to September 11, 2001.
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Because the CCT is located in an area designated as a federal
disaster area,
and the due date of the CCT filing is between September 11, 2001,
and November 30, 2001, the CCT has an additional six (6) months plus 120
days to make its filing to the Department of Labor.
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EBSA recognizes that plan administrators will encounter a wide
variety of unique compliance related concerns over the next several
months as the practical and personal implications of this national
tragedy continue to unfold. Filers may wish to call EBSA's
Toll-Free Employee & Employer Hotline number at 1.866.444.EBSA (3272) with their questions about the reporting
extensions discussed above, or contact EBSA by email.
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