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Still question on 5500 regarding whether summary of material modification has been provided for any amendments?


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I assume you are referring to item 11 on the old Form 5500-C/R that was discontinued after the 1998 filing year.

I do not believe that there is a corresponding set of questions under the new format, however an "ERISA Compliance Quick Checklist" was added to the Form 5500 instructions that addresses the issue.

...but then again, What Do I Know?

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