Form 11-K

[Guest hank]

When is this filing required, and when is it due if required?

[Kirk Maldonado]

You can get the form and the instructions off the SEC's website.

[E as in ERISA]

You can also read Kirk's BNA portfolio (#362) to get some general information on the rules.

The answer to whether a filing is required depends on the type of plan, whether there are employee contributions, the amount of money in the plan, the number of participants, etc.

I believe that if an 11-K is required, it is due 180 days after the end of the plan year.

You should also check the S-8 rules, etc.

[E as in ERISA]

P.S. I always advise the client to check their SEC attorney on whether an SEC filing is required.