The U.S. Department of Labor, IRS and Pension Benefit Guaranty Corporation released the 2021 Form 5500 Annual Return and associated instructions. Pension benefit plans and welfare plans with 100 or more participants are required to file Form 5500 on an annual basis to disclose their financial conditions, investments and operations. Form 5500 must be filed electronically by the last day of the 7th month after the end of the plan year.
Changes from prior years address defined contribution multiple-employer pension plans; pooled employer plans; some retroactively adopted pension plans; and administrative penalties.
The Form 5500 series may be accessed by clicking here.