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Text of Proposed Changes to Form 5500 to Facilitate Electronic Filing and for Other Purposes (PDF)
Internal Revenue Service [IRS]; Employee Benefits Security Administration [EBSA]; Pension Benefit Guaranty Corporation [PBGC] 
[Official Guidance] July 21, 2006
37 pages. The proposed revisions would create a new short form for small plans whose assets are held in easy to value investments with regulated financial institutions; increase transparency of fees and expenses; improve information on the funding of defined benefit plans; and realign of the reporting rules of 403(b) plans (subject to Title I) to be compatible with those of 401(k) plans. The new system also would customize the information required to be filed to the type of plan involved.
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