50 pages. "The number of determinations requests received decreased by 65 percent over FYs 2015 through 2019. ... [T]he primary reason for this drop was a change in the determination letter submission process. ... While Forms 5500 and 5500-EZ filings declined from FY 2015 through FY 2019, Form 5500-SF filings for small employee benefit plans have increased and made up over 60 percent of total filings each year.... Although the number of EP function examination closures decreased from 8,705 closures in FY 2015 to 5,848 in FY 2019 (nearly 33 percent), the no change rate decreased by 17 percent over the same period. This indicates that although the EP function is completing fewer examinations, the cases selected are yielding issues worthy of review." [Employee benefits discussion begins on page 9.]  MORE >>