Form 5500 Series

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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.

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2016 Form 5500 and Form 5500-SF

For Information Purposes Only, Not to be Used for Filing

Form 5500 Annual Return/Report of Employee Benefit Plan | Instructions | Information Regarding IRS 2016 Compliance Questions
Form 5500-SF Annual Return/Report of Small Employee Benefit Plan | Instructions | Information Regarding IRS 2016 Compliance Questions
Schedule A - Insurance Information
Schedule C - Service Provider Information
Schedule D - DFE/Participating Plan Information
Schedule G - Financial Transaction Schedules
Schedule H - Financial Information
Schedule I - Financial Information - Small Plan
Schedule MB - Multiemployer Defined Benefit Plan and Certain Money Purchase Plan Actuarial Information
Schedule R - Retirement Plan Information
Schedule SB - Single-Employer Defined Benefit Plan Actuarial Information

2015 Form 5500 and Form 5500-SF

For Information Purposes Only, Not to be Used for Filing

Form 5500 Annual Return/Report of Employee Benefit Plan | Instructions | Information Regarding IRS 2015 Compliance Questions
Form 5500-SF Annual Return/Report of Small Employee Benefit Plan | Instructions | Information Regarding IRS 2015 Compliance Questions
Schedule A - Insurance Information
Schedule C - Service Provider Information
Schedule D - DFE/Participating Plan Information
Schedule G - Financial Transaction Schedules
Schedule H - Financial Information
Schedule I - Financial Information - Small Plan
Schedule MB - Multiemployer Defined Benefit Plan and Certain Money Purchase Plan Actuarial Information
Schedule R - Retirement Plan Information
Schedule SB - Single-Employer Defined Benefit Plan Actuarial Information

2014 Form 5500 and Form 5500-SF

For Information Purposes Only, Not to be Used for Filing

Form 5500 Annual Return/Report of Employee Benefit Plan | Instructions
Form 5500-SF Annual Return/Report of Small Employee Benefit Plan | Instructions
Schedule A - Insurance Information
Schedule C - Service Provider Information
Schedule D - DFE/Participating Plan Information
Schedule G - Financial Transaction Schedules
Schedule H - Financial Information
Schedule I - Financial Information - Small Plan
Schedule MB - Multiemployer Defined Benefit Plan and Certain Money Purchase Plan Actuarial Information
Schedule R - Retirement Plan Information
Schedule SB - Single-Employer Defined Benefit Plan Actuarial Information (see IRS Notice 2015-58)

2013 Form 5500 and Form 5500-SF

For Information Purposes Only, Not to be Used for Filing

Form 5500 Annual Return/Report of Employee Benefit Plan | Instructions
Form 5500-SF Annual Return/Report of Small Employee Benefit Plan | Instructions
Schedule A - Insurance Information
Schedule C - Service Provider Information
Schedule D - DFE/Participating Plan Information
Schedule G - Financial Transaction Schedules
Schedule H - Financial Information
Schedule I - Financial Information - Small Plan
Schedule MB - Multiemployer Defined Benefit Plan and Certain Money Purchase Plan Actuarial Information
Schedule R - Retirement Plan Information
Schedule SB - Single-Employer Defined Benefit Plan Actuarial Information

2012 Form 5500 and Form 5500-SF

For Information Purposes Only, Not to be Used for Filing

Form 5500 Annual Return/Report of Employee Benefit Plan | Instructions
Form 5500-SF Annual Return/Report of Small Employee Benefit Plan | Instructions
Schedule A - Insurance Information
Schedule C - Service Provider Information
Schedule D - DFE/Participating Plan Information
Schedule G - Financial Transaction Schedules
Schedule H - Financial Information
Schedule I - Financial Information - Small Plan
Schedule MB - Multiemployer Defined Benefit Plan and Certain Money Purchase Plan Actuarial Information
Schedule R - Retirement Plan Information
Schedule SB - Single-Employer Defined Benefit Plan Actuarial Information (see IRS Notice 2012-61)

2011 Form 5500 and Form 5500-SF

For Information Purposes Only, Not to be Used for Filing

Form 5500 Annual Return/Report of Employee Benefit Plan | Instructions
Form 5500-SF Annual Return/Report of Small Employee Benefit Plan | Instructions
Schedule A - Insurance Information
Schedule C - Service Provider Information
Schedule D - DFE/Participating Plan Information
Schedule G - Financial Transaction Schedules
Schedule H - Financial Information
Schedule I - Financial Information - Small Plan
Schedule MB - Multiemployer Defined Benefit Plan and Certain Money Purchase Plan Actuarial Information
Schedule R - Retirement Plan Information
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

Form 5500 Annual Return/Report of Employee Benefit Plan | Instructions
Form 5500-SF Annual Return/Report of Small Employee Benefit Plan | Instructions
Schedule A - Insurance Information
Schedule C - Service Provider Information
Schedule D - DFE/Participating Plan Information
Schedule G - Financial Transaction Schedules
Schedule H - Financial Information
Schedule I - Financial Information - Small Plan
Schedule MB - Multiemployer Defined Benefit Plan and Certain Money Purchase Plan Actuarial Information | Instructions
Schedule R - Retirement Plan Information
Schedule SB - Single-Employer Defined Benefit Plan Actuarial Information | Instructions

2009 Form 5500 and Form 5500-SF

See EFAST2 FAQ4 for requirements for electronic filing of delinquent and amended filings with EFAST2

Form 5500 Annual Return/Report of Employee Benefit Plan | Instructions
Form 5500-SF Annual Return/Report of Small Employee Benefit Plan | Instructions
Schedule A - Insurance Information
Schedule C - Service Provider Information
Schedule D - DFE/Participating Plan Information
Schedule G - Financial Transaction Schedules
Schedule H - Financial Information
Schedule I - Financial Information - Small Plan
Schedule MB - Multiemployer Defined Benefit Plan and Certain Money Purchase Plan Actuarial Information
Schedule R - Retirement Plan Information
Schedule SB - Single-Employer Defined Benefit Plan Actuarial Information

2008 Form 5500

See EFAST2 FAQ4 for requirements for electronic filing of delinquent and amended filings with EFAST2

Form 5500 Annual Return/Report of Employee Benefit Plan | Instructions
Schedule A - Insurance Information
Schedule C - Service Provider Information
Schedule D - DFE/Participating Plan Information
Schedule E - ESOP Annual Information
Schedule G - Financial Transaction Schedules
Schedule H - Financial Information
Schedule I - Financial Information - Small Plan
Schedule MB - Multiemployer Defined Benefit Plan and Certain Money Purchase Plan Actuarial Information | Notice 1389 Changes for the 2008 Instructions
Schedule R - Retirement Plan Information | Notice 1388 Changes for the 2008 Instructions
Schedule SB - Single-Employer Defined Benefit Plan Actuarial Information | Notice 1391 Changes for the 2008 Instructions