Excerpt: The 2009 Form 5500 ... brings to reality mandatory electronic filing of all reports. In November 2007, the [DOL's] (DOL) Employee Benefits Security Administration (EBSA) posted final regulations that included the 2009 forms and schedules, except for the actuarial Schedules SB and MB. As of this writing, little information is available about the electronic filing process. The EFAST2 system developer is expected to release some details later this year.  MORE >>