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Advance Copies of 2025 Form 5500 Series Contain Few Changes (PDF)
Thomson Reuters / EBIA Link to more items from this source
[Guidance Overview]
Dec. 19, 2025

"Of interest for 401(k) plans and health and welfare plans is a clarification regarding reporting of delinquent participant contributions on Schedule DCG, Schedule H, or Schedule I, as applicable.... References to the Voluntary Fiduciary Correction Program have been updated to reflect the most recent version (issued in early 2025). ... Other changes relate to defined benefit plans."  MORE >>

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