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DOL/EBSA RIN: 1210-AB97 Publication ID: Fall 2022 
Title: Implement SECURE Act and Related Revisions to Employee Benefit Plan Annual Reporting on the Form 5500 

This regulatory action would implement SECURE Act and related changes to the Form 5500 Annual Return/Report of Employee Benefit Plan and annual reporting regulations under ERISA.

Agency: Department of Labor(DOL)  Priority: Economically Significant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: Undetermined  Unfunded Mandates: No 
CFR Citation: 29 CFR 2520   
Legal Authority: 29 U.S.C. 1021, 1023-24, 1026-27, and 1029-30    29 U.S.C. 1135   
Legal Deadline:
Action Source Description Date
Final  Statutory  Part of this project is under the section 202 of the SECURE Act   

Overall Description of Deadline: A principal focus of this project is under the section 202 of the SECURE Act, which requires implementation of a consolidated annual report for certain groups of similar plans by no later than January 1, 2022, that should apply to Form 5500 annual return/reports for plan years beginning after December 31, 2021. The other parts of this project do not have a legal deadline.

Action Date FR Cite
NPRM  09/15/2021  86 FR 51284   
NPRM Comment Period End  11/01/2021 
Notice of Proposed Forms Revision  09/15/2021  86 FR 51488   
Notice of Proposed Forms Revision Comment Period End  11/01/2021 
Final Rule Phase I  12/29/2021  86 FR 73976   
Final Rule Phase II  05/23/2022  87 FR 31133   
Final Rule Phase III  12/00/2022 
Regulatory Flexibility Analysis Required: Yes  Government Levels Affected: None 
Small Entities Affected: Businesses, Organizations  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: Yes 
Agency Contact:
Jeffrey J. Turner
Deputy Director, Office of Regulations and Interpretations
Department of Labor
Employee Benefits Security Administration
Room N5669, 200 Constitution Avenue NW, FP Building, Room N-5655,
Washington, DC 20210
Phone:202 693-8500