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EmailERISA Reporting Forms 5500/5500 EZ – The Form 5500 Series is part of ERISA's reporting and disclosure framework, which is intended to assure that employee benefit plans are operated and managed in accordance with prescribed standards.
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.
- 2016 Form M-1 with Instructions
- 2015 Form M-1 with Instructions
- 2014 Form M-1 with Instructions
- 2013 Form M-1 with Instructions
- 2012 Form M-1 with Instructions
- 2011 Form M-1 with Instructions
- 2010 Form M-1 with Instructions
- 2009 Form M-1 with Instructions
- 2008 Form M-1 with Instructions
- 2007 Form M-1 with Instructions
- 2006 Form M-1 with Instructions
- 2005 Form M-1 with Instructions
- 2004 Form M-1 with Instructions
- 2003 Form M-1 with Instructions
- 2002 Form M-1 with Instructions
- 2001 Form M-1 with Instructions
- 2000 Form M-1 with Instructions
- 1999 Form M-1 with Instructions
Form 5500 Improvement and Modernization Proposal
- Proposed Revision of Annual Information Return/Reports
- Proposed Rules - Annual Reporting and Disclosure
- Technical Appendix
- Fact Sheet
- News Release
Revisions to Annual Return/Report – Multiple-Employer Plans
Electronic Filing of Notices for Apprenticeship and Training Plans and Top Hat Plan Statements
2009 Form 5500 Revision
- 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. Filers are cautioned that the forms appearing in the Federal Register are for information purposes only and cannot be used for filing. Filers should monitor the EFAST Website for information on approved software vendors for completing the 2008 and later forms and on the availability of the official government-printed forms.
- Technical Appendix – Providing supporting documentation for the Regulatory Impact Analysis included in the Final Rule - Annual Reporting and Disclosure.
Final Rule On Electronic Filing
- Final Rule – Electronic Filing of Annual Reports – The Final Rule establishes an electronic filing requirement for the Form 5500 Annual Return/Report. The electronic filing requirement was deferred from reporting years beginning on or after January 1, 2008, to reporting years beginning on or after January 1, 2009 by the Final Rule above under 2009 Form 5500 Revision.
- Civil Monetary Penalty Procedures Cross-Reference Changes – ERISA authorizes the Secretary of Labor to assess civil monetary penalties for certain statutory violations and to make certain other determinations. EBSA regulations specify the Department's procedures for such actions.
- 2009 Form 5500 Schedule C FAQs – The purpose of these FAQs is to provide guidance to plan administrators and service providers on complying with the requirements of the 2009 Form 5500 Schedule C
- Supplemental FAQs About The 2009 Schedule C – Provide further guidance in response to additional questions from plans and service providers on the requirements for reporting service provider fees and other compensation on the Schedule C
- Information letter on whether, in the context of a collectively bargained multiemployer plan, plan expenses paid by a contributing employer and not reimbursed by the plan are required to be reported on the Schedule C (Service Provider Information) of the Form 5500 Annual Return/Report of Employee Benefit Plan (Form 5500).
- PBGC guidance on Reporting PBGC Premium Payments Made from Plan Assets on Schedule H
- PBGC Guidance on Schedule R Instructions to Line 14 (Form 5500)
- Reporting and Coverage for 403(b) Plans
- Reporting Delinquent Participant Contributions on the Form 5500 – FAQs that provide guidance to plan administrators and accountants on complying with the requirements of the Form 5500 for reporting delinquent participant contributions
- EFAST2 Form 5500 and Form 5500–SF Filing Tips – Practical, common sense tips for some of the most frequently occurring Form 5500 filing problems
- FAQs On The Small Pension Plan Audit Waiver Regulation – Questions on how to determine whether a small plan has met the conditions for the audit waiver requirements under the amended regulation
- EFAST2 Automated 5500 Forms Processing – Information about the computerized system that streamlines filing and processing of Form 5500
- Delinquent Filer Voluntary Compliance Program – A program that reduces the monetary penalties for employee benefit plan administrators to encourage voluntary compliance
- Reporting And Disclosure Guide For Employee Benefit Plans – A quick reference tool for certain basic reporting and disclosure requirements under ERISA
- Selecting An Auditor For Your Employee Benefit Plan – Federal law requires employee benefit plans with 100 or more participants to have an audit as part of their obligation to file the Form 5500. This booklet will assist plan administrators in selecting an auditor and reviewing the audit work and report.
- Troubleshooters Guide to Filing the ERISA Annual Report
- Form 5500 Version Selection Tool – With the change to an all electronic filing system and changes to the Form 5500 as well, you may have questions about what to file for plan years prior to the current year or how to amend prior year filings. This tool will help you to determine which version of the Form 5500 and which schedules you should use.