"Although the new forms are not slated for use until plan years beginning in 2019 (with the first filings in 2020), many of the data that they demand are not routinely collected and may not be easily retrievable from current information systems. Some changes are matters of form rather than substance. Some questions have been moved to different schedules, others have been rephrased, and numerical codes for plan features have been replaced by a series of 'yes/no' choices. More substantively, the new regime will expand both the universe of plans that must file annual reports and the quantity of information that the reports must include."  MORE >>