"In part, the amendments contained in this document are necessary to conform the regulations to the previously published revisions to the annual return/report forms (Form 5500 Series) filed by administrators of employee pension and welfare benefit plans under part 1 of Title I of ERISA.... Other proposed amendments contained in this document would modify the reporting requirements for certain group insurance arrangements. The remaining amendments are technical in nature and are designed to either simplify or clarify the existing reporting regulations."