"[C]hanges, which apply beginning with 2023 plan year reports ... include: [1] A consolidated Form 5500 reporting option for certain groups of defined contribution retirement plans.... [2] A change in the participant-counting methodology for determining eligibility for simplified reporting alternatives available to small defined contribution plans ... [3] Additional breakout categories added to Schedule H breakout of 'Administrative Expenses Paid by the Plan.' ... [4] The addition of selected Internal Revenue Code compliance questions[.]"  MORE >>