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Federal Agencies Release 2021 Annual Return/Report Series: Forms 5500, 5500-SF and 5500-EZ
Employee Benefits Security Administration [EBSA], U.S. Department of Labor [DOL]; Internal Revenue Service [IRS]; and Pension Benefit Guaranty Corporation [PBGC] 
[Official Guidance] Dec. 29, 2021 "[EBSA], the IRS and the [PBGC] today released informational copies of the 2021 Form 5500 Annual Return/Report and related instructions -- including the Form 5500-SF [and instructions]. The IRS also released the 2021 Form 5500-EZ and instructions ... Changes to note for the Form 5500 and Form 5500-SF [include]: [1] Defined Contribution Multiple-Employer Pension Plans ... [2] Pooled Employer Plans ... [3] Retroactively adopted plan permitted by SECURE Act section 201 ... [4] Administrative Penalties ... [5] Schedule MB ... [6] Schedule SB." |
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