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Annual Reporting and Disclosure

retirement-erisa · Employee Benefits Security Administration · Published 2023-02-24 · Effective 2023-04-25 · 88 FR 11793

Document

Document number
2023-02652
Federal Register citation
88 FR 11793
CFR reference
29 CFR 2520
Type
Rule
Action
Final rule.
Category
retirement-erisa
Sub-agency
Employee Benefits Security Administration
Publication date
2023-02-24
Effective date
2023-04-25

Abstract

This document contains amendments to Department of Labor (DOL) regulations relating to annual reporting requirements under Title I of the Employee Retirement Income Security Act of 1974, as amended (ERISA). The amendments contained in this document conform the DOL reporting regulations to revisions to the Form 5500 Annual Return/ Report of Employee Benefit Plan and Form 5500-SF Short Form Annual Return/Report of Small Employee Benefit Plan being published in this issue of the Federal Register in a separate Notice of Final Forms Revisions (NFFR) jointly by DOL, the Internal Revenue Service (IRS), and the Pension Benefit Guaranty Corporation (PBGC). Conforming changes also are being made to the requirements for the summary annual report. The regulatory amendments in this rule and revisions in the NFFR affect employee benefit plans, plan sponsors, administrators, and service providers to plans subject to annual reporting requirements under ERISA and the Internal Revenue Code.

Source

Authoritative
Federal Register document
Machine
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