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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 
Abstract:

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.

Timetable:
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