Employee Benefit Plans have annual reporting requirements under ERISA and under the Internal Revenue Code. Form 5500, 5500-SF, and 5500-EZ, developed by the Department of Labor, the Internal Revenue Service, and the Pension Benefit Guaranty Corporation, satisfy this need. Plan sponsors generally file the annual return on the last day of the seventh month after the end of the plan year.
These forms must be electronically filed and can be completed at the Department of Labor’s EFAST website here.