Electronic Filing of Annual Reports

Electronic Filing of Annual Reports (Jul 21, 2006) (PDF)

This is a final rule establishing an electronic filing requirement for certain annual reports required to be filed with the Department of Labor by plan administrators and other entities.

Here are some highlights of the Regulations:

Final requirements require electronic filing for plan years beginning on or after January 1, 2008.
Final requirements propose revisions to the IRS Forms 5500, schedules, and instructions.
A new form, IRS Form 5500-SF (Short Form), will be a 2-page form created for "small" plans (similar to the old IRS Form 5500-R) that meet certain requirements.
403(b) plans would be required to file the full IRS Form 5500, including the accountant's report (when applicable).

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