In the last few days, the IRS and DOL have released some important items and information regarding the Form 5500. This technical update discusses these new items and information. One-participant plans. An employer that sponsors a one-participant plan may file a Form 5500-EZ on paper w
Beginning Jan. 1, 2012, Forms 5500 and 5500-SF must have electronic signatures. The consequences of filing without them are serious: it will result in a form not being processed at all, and could result in penalties being imposed on the plan. Forms 5500 and 5500-SF that have no electr
Employers and plan administrators with multiple employer welfare arrangements (MEWAs) that had not been required to file a Form 5500 for their MEWA may have to if a proposal by the Department of Labor’s (DOL) Employee Benefits Security Administration (EBSA) is adopted. Read More..