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Text of DOL, IRS and PBGC Proposed Revisions to Form 5500 Annual Information Return/Reports
U.S. Department of Labor [DOL]; Internal Revenue Service [IRS]; and Pension Benefit Guaranty Corporation [PBGC] Link to more items from this source
[Official Guidance]
Sept. 14, 2021

135 pages. "This document contains proposed changes to the Form 5500 Annual Return/Report forms filed for employee pension and welfare benefit plans under [ERISA] and the Internal Revenue Code. The proposed form revisions primarily relate to statutory amendments to ERISA and the Code enacted as part of the [SECURE Act]. The [DOL, IRS and PBGC] are also proposing certain additional changes intended to improve reporting on multiemployer defined benefit pension plan funding, update Form 5500 financial reporting to make the financial information collected on the Form 5500 more useful and usable, [and] enhance the reporting of certain tax qualification and other compliance information by retirement plans[.]"

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