Form 5500 Series
|
On This Page
|
|
|
|
Quick Links
|
 |
|
|
|
|
The Department of Labor, Internal Revenue Service, and the Pension Benefit Guaranty Corporation jointly developed the Form 5500 Series so employee benefit plans could utilize the Form 5500 Series forms to satisfy annual reporting requirements under Title I and Title IV of ERISA and under the Internal Revenue Code.
The Form 5500 Series is an important compliance, research, and disclosure tool for the Department of Labor, a disclosure document for plan participants and beneficiaries, and a source of information and data for use by other Federal agencies, Congress, and the private sector in assessing employee benefit, tax, and economic trends and policies. The Form 5500 Series is part of ERISA's overall reporting and disclosure framework, which is intended to assure that employee benefit plans are operated and managed in accordance with certain prescribed standards and that participants and beneficiaries, as well as regulators, are provided or have access to sufficient information to protect the rights and benefits of participants and beneficiaries under employee benefit plans.
Electronic Filing Requirement
Effective January 1, 2010, all Form 5500 Annual Returns/Reports of Employee Benefit Plan and all Form 5500-SF Short Form Annual Returns/Reports of Small Employee Benefit Plan and any required schedules and attachments, must be completed and filed electronically using EFAST2-approved third-party software or using IFILE. For more information on completing and filing forms electronically through EFAST2, see the EFAST2 FAQs and publications.
You cannot submit a Schedule SSA (Annual Registration Statement for Deferred Vested Participants) to EFAST2, even for delinquent or amended filings for plan years prior to 2009. Form 8955-SSA, Annual Registration Statements for Deferred Vested Participants must instead be filed directly with the Internal Revenue Service. For information on how to submit an annual registration statement for deferred vested participants, see IRS Retirement Plans Community - Form 5500 Corner.
Certain Form 5500-EZ filers may file the Form 5500-SF electronically with EFAST2 rather than filing a paper copy of the Form 5500-EZ with the IRS. For more information, see EFAST2 FAQ 1. For information on how to submit an annual registration statement for deferred vested participants, please see IRS Retirement Plans Community - Form 5500 Corner.
The instructions for the 2010 Form 5500 and 2010 Form 5500-SF told defined benefit pension plans and certain money purchase plans that the plan's 2010 Form 5500 or 2010 Form 5500-SF could not be filed until additional regulatory guidance was issued on the Pension Protection Act and the final Schedules MB and SB instructions were published. The 2010 Schedules MB and SB instructions are now available; affected plans may now file their 2010 Form 5500 or Form 5500-SF. The caveats in the 2010 Form 5500 and Form 5500-SF instructions have been eliminated.
2011 Form 5500 and Form 5500-SF
For Information Purposes Only, Not to be Used for Filing
|
|
View
|
Form 5500 Annual Return/Report of Employee Benefit Plan | Instructions
|
|
View |
Form 5500-SF Annual Return/Report of Small Employee Benefit Plan | Instructions
|
|
View
|
Schedule A - Insurance Information
|
|
View
|
Schedule C - Service Provider Information
|
|
View
|
Schedule D - DFE/Participating Plan Information
|
|
View
|
Schedule G - Financial Transaction Schedules
|
|
View
|
Schedule H - Financial Information
|
|
View
|
Schedule I - Financial Information - Small Plan
|
|
View
|
Schedule MB - Multiemployer Defined Benefit Plan and Certain Money Purchase Plan Actuarial Information
|
|
View
|
Schedule R - Retirement Plan Information
|
|
View
|
Schedule SB - Single-Employer Defined Benefit Plan Actuarial Information
|
|
|
2010 Form 5500 and Form 5500-SF
For Information Purposes Only, Not to be Used for Filing
|
|
View
|
Form 5500 Annual Return/Report of Employee Benefit Plan | Instructions
|
|
View |
Form 5500-SF Annual Return/Report of Small Employee Benefit Plan | Instructions
|
|
View
|
Schedule A - Insurance Information
|
|
View
|
Schedule C - Service Provider Information
|
|
View
|
Schedule D - DFE/Participating Plan Information
|
|
View
|
Schedule G - Financial Transaction Schedules
|
|
View
|
Schedule H - Financial Information
|
|
View
|
Schedule I - Financial Information - Small Plan
|
|
View
|
Schedule MB - Multiemployer Defined Benefit Plan and Certain Money Purchase Plan Actuarial Information | Instructions
|
|
View
|
Schedule R - Retirement Plan Information
|
|
View
|
Schedule SB - Single-Employer Defined Benefit Plan Actuarial Information | Instructions
|
|
|
2009 Form 5500 and Form 5500-SF
For Information Purposes Only, Not to be Used for Filing
|
|
View
|
Form 5500 Annual Return/Report of Employee Benefit Plan | Instructions
|
|
View |
Form 5500-SF Annual Return/Report of Small Employee Benefit Plan | Instructions
|
|
View
|
Schedule A - Insurance Information
|
|
View
|
Schedule C - Service Provider Information
|
|
View
|
Schedule D - DFE/Participating Plan Information
|
|
View
|
Schedule G - Financial Transaction Schedules
|
|
View
|
Schedule H - Financial Information
|
|
View
|
Schedule I - Financial Information - Small Plan
|
|
View
|
Schedule MB - Multiemployer Defined Benefit Plan and Certain Money Purchase Plan Actuarial Information
|
|
View
|
Schedule R - Retirement Plan Information
|
|
View
|
Schedule SB - Single-Employer Defined Benefit Plan Actuarial Information
|
|
|
|
|
|
2007 Form 5500
See EFAST2 FAQ 4 for requirements for electronic filing of delinquent and amended filings with EFAST2.
|
|
View
|
Form 5500 Annual Return/Report of Employee Benefit Plan | Instructions
|
|
View
|
Schedule A - Insurance Information
|
|
View
|
Schedule B - Actuarial Information
|
|
View
|
Schedule C - Service Provider Information
|
|
View
|
Schedule D - DFE/Participating Plan Information
|
|
View
|
Schedule E - ESOP Annual Information
|
|
View
|
Schedule G - Financial Transaction Schedules
|
|
View
|
Schedule H - Financial Information
|
|
View
|
Schedule I - Financial Information - Small Plan
|
|
View
|
Schedule R - Retirement Plan Information
|
|
|
2006 Form 5500
See EFAST2 FAQ 4 for requirements for electronic filing of delinquent and amended filings with EFAST2.
|
|
View
|
Form 5500 Annual Return/Report of Employee Benefit Plan | Instructions
|
|
View
|
Schedule A - Insurance Information
|
|
View
|
Schedule B - Actuarial Information
|
|
View
|
Schedule C - Service Provider Information
|
|
View
|
Schedule D - DFE/Participating Plan Information
|
|
View
|
Schedule E - ESOP Annual Information
|
|
View
|
Schedule G - Financial Transaction Schedules
|
|
View
|
Schedule H - Financial Information
|
|
View
|
Schedule I - Financial Information - Small Plan
|
|
View
|
Schedule R - Retirement Plan Information
|
|
|
2005 Form 5500
See EFAST2 FAQ 4 for requirements for electronic filing of delinquent and amended filings with EFAST2.
|
|
View
|
Form 5500 Annual Return/Report of Employee Benefit Plan | Instructions
|
|
View
|
Schedule A - Insurance Information
|
|
View
|
Schedule B - Actuarial Information
|
|
View
|
Schedule C - Service Provider Information
|
|
View
|
Schedule D - DFE/Participating Plan Information
|
|
View
|
Schedule E - ESOP Annual Information
|
|
View
|
Schedule G - Financial Transaction Schedules
|
|
View
|
Schedule H - Financial Information
|
|
View
|
Schedule I - Financial Information - Small Plan
|
|
View
|
Schedule P - Annual Return of Fiduciary of Employee Benefit Trust
|
|
View
|
Schedule R - Retirement Plan Information
|
|
|
2004 Form 5500
See EFAST2 FAQ 4 for requirements for electronic filing of delinquent and amended filings with EFAST2.
|
|
View
|
Form 5500 Annual Return/Report of Employee Benefit Plan | Instructions
|
|
View
|
Schedule A - Insurance Information
|
|
View
|
Schedule B - Actuarial Information
|
|
View
|
Schedule C - Service Provider Information
|
|
View
|
Schedule D - DFE/Participating Plan Information
|
|
View
|
Schedule E - ESOP Annual Information
|
|
View
|
Schedule G - Financial Transaction Schedules
|
|
View
|
Schedule H - Financial Information
|
|
View
|
Schedule I - Financial Information - Small Plan
|
|
View
|
Schedule P - Annual Return of Fiduciary of Employee Benefit Trust
|
|
View
|
Schedule R - Retirement Plan Information
|
|
View
|
Schedule T - Qualified Pension Plan Coverage Information
|
|
|
2003 Form 5500
See EFAST2 FAQ 4 for requirements for electronic filing of delinquent and amended filings with EFAST2.
|
|
View
|
Form 5500 Annual Return/Report of Employee Benefit Plan | Instructions
|
|
View
|
Schedule A - Insurance Information
|
|
View
|
Schedule B - Actuarial Information
|
|
View
|
Schedule C - Service Provider Information
|
|
View
|
Schedule D - DFE/Participating Plan Information
|
|
View
|
Schedule E - ESOP Annual Information
|
|
View
|
Schedule G - Financial Transaction Schedules
|
|
View
|
Schedule H - Financial Information
|
|
View
|
Schedule I - Financial Information - Small Plan
|
|
View
|
Schedule P - Annual Return of Fiduciary of Employee Benefit Trust
|
|
View
|
Schedule R - Retirement Plan Information
|
|
View
|
Schedule T - Qualified Pension Plan Coverage Information
|
|
|
2002 Form 5500
See EFAST2 FAQ 4 for requirements for electronic filing of delinquent and amended filings with EFAST2.
|
|
View
|
Form 5500 Annual Return/Report of Employee Benefit Plan | Instructions
|
|
View
|
Schedule A - Insurance Information
|
|
View
|
Schedule B - Actuarial Information
|
|
View
|
Schedule C - Service Provider Information
|
|
View
|
Schedule D - DFE/Participating Plan Information
|
|
View
|
Schedule E - ESOP Annual Information
|
|
View
|
Schedule G - Financial Transaction Schedules
|
|
View
|
Schedule H - Financial Information
|
|
View
|
Schedule I - Financial Information - Small Plan
|
|
View
|
Schedule P - Annual Return of Fiduciary of Employee Benefit Trust
|
|
View
|
Schedule R - Retirement Plan Information
|
|
View
|
Schedule T - Qualified Pension Plan Coverage Information
|
|
|
2001 Form 5500
See EFAST2 FAQ 4 for requirements for electronic filing of delinquent and amended filings with EFAST2.
|
|
View
|
Form 5500 Annual Return/Report of Employee Benefit Plan | Instructions
|
|
View
|
Schedule A - Insurance Information
|
|
View
|
Schedule B - Actuarial Information
|
|
View
|
Schedule C - Service Provider Information
|
|
View
|
Schedule D - DFE/Participating Plan Information
|
|
View
|
Schedule E - ESOP Annual Information
|
|
View
|
Schedule F - Fringe Benefit Plan Annual Information Return
|
|
View
|
Schedule G - Financial Transaction Schedules
|
|
View
|
Schedule H - Financial Information
|
|
View
|
Schedule I - Financial Information - Small Plan
|
|
View
|
Schedule P - Annual Return of Fiduciary of Employee Benefit Trust
|
|
View
|
Schedule R - Retirement Plan Information
|
|
View
|
Schedule T - Qualified Pension Plan Coverage Information
|
|
|
2000 Form 5500
See EFAST2 FAQ 4 for requirements for electronic filing of delinquent and amended filings with EFAST2.
|
|
View
|
Form 5500 Annual Return/Report of Employee Benefit Plan | Instructions
|
|
View
|
Schedule A - Insurance Information
|
|
View
|
Schedule B - Actuarial Information
|
|
View
|
Schedule C - Service Provider Information
|
|
View
|
Schedule D - DFE/Participating Plan Information
|
|
View
|
Schedule E - ESOP Annual Information
|
|
View
|
Schedule F - Fringe Benefit Plan Annual Information Return
|
|
View
|
Schedule G - Financial Transaction Schedules
|
|
View
|
Schedule H - Financial Information
|
|
View
|
Schedule I - Financial Information - Small Plan
|
|
View
|
Schedule P - Annual Return of Fiduciary of Employee Benefit Trust
|
|
View
|
Schedule R - Retirement Plan Information
|
|
View
|
Schedule T - Qualified Pension Plan Coverage Information
|
|
|
1999 Form 5500
See EFAST2 FAQ 4 for requirements for electronic filing of delinquent and amended filings with EFAST2.
|
|
View
|
Form 5500 Annual Return/Report of Employee Benefit Plan | Instructions
|
|
View
|
Schedule A - Insurance Information
|
|
View
|
Schedule B - Actuarial Information
|
|
View
|
Schedule C - Service Provider Information
|
|
View
|
Schedule D - DFE/Participating Plan Information
|
|
View
|
Schedule E - ESOP Annual Information
|
|
View
|
Schedule F - Fringe Benefit Plan Annual Information Return
|
|
View
|
Schedule G - Financial Transaction Schedules
|
|
View
|
Schedule H - Financial Information
|
|
View
|
Schedule I - Financial Information - Small Plan
|
|
View
|
Schedule P - Annual Return of Fiduciary of Employee Benefit Trust
|
|
View
|
Schedule R - Retirement Plan Information
|
|
View
|
Schedule T - Qualified Pension Plan Coverage Information
|
|
|
1998 Form 5500
See EFAST2 FAQ 4 for requirements for electronic filing of delinquent and amended filings with EFAST2.
|
|
View
|
Form 5500 Annual Return/Report of Employee Benefit Plan | Instructions
|
|
View
|
5500-C/R - Return/Report of Employee Benefit Plan | Instructions
|
|
View
|
Schedule A - Insurance Information
|
|
View
|
Schedule B - Actuarial Information | Instructions
|
|
View
|
Schedule C - Service Provider and Trustee Information
|
|
View
|
Schedule E - ESOP Annual Information
|
|
View
|
Schedule F - Fringe Benefit Plan Annual Information Return
|
|
View
|
Schedule G - Financial Schedules
|
|
View
|
Schedule P - Annual Return of Fiduciary of Employee Benefit Trust
|
|
|
1997 Form 5500
See EFAST2 FAQ 4 for requirements for electronic filing of delinquent and amended filings with EFAST2.
|
|
View
|
Form 5500 Annual Return/Report of Employee Benefit Plan | Instructions
|
|
View
|
5500-C/R - Return/Report of Employee Benefit Plan | Instructions
|
|
View
|
Schedule A - Insurance Information
|
|
View
|
Schedule B - Actuarial Information | Instructions
|
|
View
|
Schedule C - Service Provider and Trustee Information
|
|
View
|
Schedule E - ESOP Annual Information
|
|
View
|
Schedule F - Fringe Benefit Plan Annual Information Return
|
|
View
|
Schedule G - Financial Schedules
|
|
View
|
Schedule P - Annual Return of Fiduciary of Employee Benefit Trust
|
|
|
1996 Form 5500
See EFAST2 FAQ 4 for requirements for electronic filing of delinquent and amended filings with EFAST2.
|
|
View
|
Form 5500 Annual Return/Report of Employee Benefit Plan | Instructions
|
|
View
|
5500-C/R - Return/Report of Employee Benefit Plan | Instructions
|
|
View
|
Schedule A - Insurance Information
|
|
View
|
Schedule B - Actuarial Information | Instructions
|
|
View
|
Schedule C - Service Provider and Trustee Information
|
|
View
|
Schedule E - ESOP Annual Information
|
|
View
|
Schedule F - Fringe Benefit Plan Annual Information Return
|
|
View
|
Schedule G - Financial Schedules
|
|
View
|
Schedule P - Annual Return of Fiduciary of Employee Benefit Trust
|
|
|
1995 Form 5500
See EFAST2 FAQ 4 for requirements for electronic filing of delinquent and amended filings with EFAST2.
|
|
View
|
Form 5500 Annual Return/Report of Employee Benefit Plan | Instructions
|
|
View
|
5500-C/R - Return/Report of Employee Benefit Plan | Instructions
|
|
View
|
Schedule A - Insurance Information
|
|
View
|
Schedule B - Actuarial Information | Instructions
|
|
View
|
Schedule C - Service Provider and Trustee Information
|
|
View
|
Schedule E - ESOP Annual Information
|
|
View
|
Schedule F - Fringe Benefit Plan Annual Information Return
|
|
View
|
Schedule G - Financial Schedules
|
|
View
|
Schedule P - Annual Return of Fiduciary of Employee Benefit Trust
|
|
