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Congress Repeals Automatic 3-1/2 Month Extension for Form 5500
114th CongressLink to more items from this source
[Official Guidance]
Dec. 4, 2015
"The conference agreement repeals the provision in the Surface Transportation and Veterans Health Care Choice Improvement Act of 2015 that provides for an automatic 3-1/2 month extension of the due date for filing Form 5500 [which would have applied to plan years beginning in 2016]. Thus, the extended due date for Form 5500 is determined under DOL and IRS rules as in effect before enactment of the Surface Transportation and Veterans Health Care Choice Improvement Act of 2015." [The Form 5500 provision is discussed at pp. 536-38 of the 555-page conference report. The conference report was agreed upon on December 3, 2015. It has not yet been signed into law by President Obama.]

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