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ERISA Form 5500

For Administrators and Employees

The Form 5500 series is a reporting and disclosure tool used to satisfy annual reporting requirements for employee benefit plans under ERISA and the Internal Revenue Code. Form 5500 provides federal agencies with information regarding the employer's plan, its finances, and its operation. 

All health plan providers or administrators subject to ERISA must accurately report the characteristics and operations of their plans in the Form 5500 each year. An employer's filing requirements will vary depending on the particular type of plan and its size. Generally, a group health plan with fewer than 100 employees that is either fully insured or self-funded (or a combination of both) is not required to file Form 5500. But, if a plan is funded by a trust, it must file the Form 5500 irrespective of employer size. 

The 401( k ) Profit Sharing 5500 filing is different and separate from the Health and Welfare filing. If a company qualifies to file a Form 5500, they will still need to file for a Health and Welfare Benefit filing.

For more information about Form 5500, visit this Department of Labor page.

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