ERISA Reporting and Disclosure Requirements: Form 5500 . . . and Beyond!
New England Employee Benefits Council (NEEBC)
David A. Guadagnoli presented "ERISA Reporting and Disclosure Requirements: Form 5500 . . . and Beyond!" at this how-to workshop sponsored by the New England Employee Benefits Council. This half-day program featured a brief look at the rules surrounding related ERISA disclosure mainstays, including plan document requirements, summary plan descriptions (SPDs), summary of material modifications (SMMs) and summary annual reports (SARs), as well as a review of both the Form 5500 and the Department of Labor's electronic filing system. Covered topics included:
- What plans are subject to ERISA?
- Which plans (including Section 403(b) arrangements) require Form 5500 filings, what must be filed, and when?
- A review of Form 5500 and the Department of Labor's electronic filing system
- The "nuts and bolts" of ERISA disclosure requirements, including plan documents, SPDs, SMMs and SARs
- How to avoid common pitfalls