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DOL/EBSA | RIN: 1210-AB66 | Publication ID: Fall 2014 |
Title: ●Revisions to Form 5500 Annual Return/Report--Multiple Employer Plans | |
Abstract:
This notice describes revisions to the Form 5500 Annual Return/Report to implement annual reporting changes for multiple employer plans required by the Cooperative and Small Employer Charity Pension Flexibility Act (CSEC Act) enacted on April 7, 2014. The Form 5500 Annual Return/Report is filed by employee benefit plans under the Employee Retirement Income Security Act of 1974 and sections 6047(e), 6057(b), and 6058(a) of the Internal Revenue Code. The CSEC Act established additional annual reporting requirements for multiple employer plans for plan years beginning after December 31, 2013. Specifically, the Form 5500 of a multiple employer plan must include a list of participating employers and a good faith estimate of the percentage of total contributions made by each participating employer during the plan year. |
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Agency: Department of Labor(DOL) | Priority: Substantive, Nonsignificant |
RIN Status: First time published in the Unified Agenda | Agenda Stage of Rulemaking: Final Rule Stage |
Major: No | Unfunded Mandates: No |
CFR Citation: None (To search for a specific CFR, visit the Code of Federal Regulations.) | |
Legal Authority: The Cooperative and Small Employer Charity Pension Flexibility Act (the CSEC Act), PL 113-97, sec 104 |
Legal Deadline:
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Timetable:
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Regulatory Flexibility Analysis Required: No | Government Levels Affected: None |
Small Entities Affected: Businesses, Organizations | Federalism: No |
Included in the Regulatory Plan: No | |
RIN Data Printed in the FR: No | |
Agency Contact: Elizabeth A. Goodman Senior Pension Law Specialist Department of Labor Employee Benefits Security Administration Room N5669, 200 Constitution Avenue NW., FP Building, Room N5655, Washington, DC 20210 Phone:202 693-8500 Fax:202 219-7219 |