# Annual Reporting and Disclosure
> **Employee Benefits Security Administration** · Final rule. · Published 2023-02-24 · Effective 2023-04-25 · 88 FR 11793
## Document
- **Document number:** 2023-02652
- **Category:** retirement-erisa
- **Sub-agency:** Employee Benefits Security Administration
- **Federal Register citation:** 88 FR 11793
- **CFR reference:** 29 CFR 2520
- **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
- [Federal Register document](https://www.federalregister.gov/documents/2023/02/24/2023-02652/annual-reporting-and-disclosure)
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