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Annual Reporting and Disclosure Requirements

retirement-erisa · Employee Benefits Security Administration · Published 2000-04-19 · Effective 2000-05-19 · 65 FR 21068

Document

Document number
00-9611
Federal Register citation
65 FR 21068
CFR reference
29 CFR 2520
Type
Rule
Action
Final rule.
Category
retirement-erisa
Sub-agency
Employee Benefits Security Administration
Publication date
2000-04-19
Effective date
2000-05-19

Abstract

This document contains amendments to Department of Labor (Department) regulations relating to the annual reporting and disclosure requirements under part 1 of Title I of the Employee Retirement Income Security Act of 1974, as amended (ERISA or the Act). The amendments contained in this document are necessary to conform the regulations to revisions to the annual return/report forms (Form 5500 Series) intended to streamline the annual report required to be filed by administrators of employee pension and welfare benefit plans under part 1 of Title I of ERISA. The regulatory amendments, in conjunction with the revisions to the Form 5500 Series, which were published in the Federal Register on February 2, 2000, 65 FR 5026, are intended to reduce the annual reporting burdens on employee benefit plans while ensuring that the Department has access to the information it needs to carry out its administrative and enforcement responsibilities under ERISA and that participants and beneficiaries have access to the information they need to protect their rights and benefits under ERISA. Other amendments contained in this document modify the reporting requirements for certain group insurance arrangements. The remaining amendments are technical in nature and are designed to clarify existing reporting regulations. The amendments will affect the financial and other information required to be reported and disclosed by employee benefit plans filing Form 5500 Series reports under part 1 of Title I of ERISA.

Source

Authoritative
Federal Register document
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