"The final version of the 2015 Form 5500 was released on Dec. 3 and, in a victory for [the ASPPA Government Affairs Committee (GAC)], the new IRS compliance questions were made optional (at least for the 2015 plan year).... [T]he IRS had proposed a number of new questions be added to the Form 5500 for the 2015 filing year.... [After filing comment letters with both IRS and OMB,] a face to face meeting was held with OMB on July 14 in which ASPPA GAC once again requested a delay in the effective date to reduce the costs of compliance by giving service providers more time to update systems.... [T]he assumption is that OMB considered ASPPA GAC's comments and ultimately came to the conclusion that we were right; that is, there was no pressing reason to add these new questions in such a rushed fashion."