Form 5500 required for STD

[Guest rgorman]

Employer offers STD and funds through general assets and there are over 100 employees covered. Is a Form 5500 required for this. Due to the self funding I am not sure this qualifies as a welfare plan.

Thank you.

[sloble@crowleyfleck.com]

Its a welfare plan but it probably meets the payroll practice exemption (from ERISA provisions including Form 5500 reporting) in the DOL regulations. Basically as long as benefits are paid like wages from general assets and the benefit is no more than normal compensation you are ok.

[Guest nsacramento]

We have over 500 employees and have a self-insured STD plan. No 5500 is required of us, per our tax advisors.