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Form 5500 Trilogy Concludes with Latest Set of Changes
Mercer 
[Guidance Overview] Mar. 15, 2023 "[C]hanges include a standardized reporting schedule for multiple-employer plans (MEPs) and a new group filing alternative for single-employer defined contribution (DC) plans. More DC plans will be small plans exempt from annual audits under a new participant-counting rule that disregards nonparticipating employees. Other changes ... include detailed Schedule H expense reporting and IRS compliance questions. DOL also made several adjustments reflecting the SECURE 2.0 Act of 2022." |
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