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Regulatory Information
2007_register
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2014-05-29
article
Annual Reporting and Disclosure
Part II
Rules and Regulations
D09002ee1bdd9d6fc
D09002ee1bdd9d85b
United States
Department of Labor
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org
United States Government Agency or Subagency
United States
Employee Benefits Security Administration
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org
United States Government Agency or Subagency
This document contains amendments to Department of Labor regulations relating to annual reporting and disclosure requirements under Part 1 of Subtitle B of Title I of the Employee Retirement Income Security Act of 1974, as amended (ERISA). The amendments contained in this document are necessary to conform the annual reporting and disclosure regulations to revisions to the Form 5500Annual Return/ Report of Employee Benefit Plan, including a new Form 5500-SF (Short Form or Short Form 5500), filed for employee pension and welfare benefit plans under ERISA and the Internal Revenue Code of 1986, as amended (Code). The changes to the Form 5500 forms and implementing regulatory amendments are intended to facilitate the transition to an electronic filing system, reduce and streamline annual reporting burdens, especially for small businesses, and update the annual reporting forms to reflect current issues, agency priorities and new requirements under the Pension Protection Act of 2006. Some of the forms revisions apply on a transitional basis for the 2008 reporting year before all of the form revisions are fully implemented as part of the switch under the ERISA Filing Acceptance System (EFAST) to a wholly electronic filing system for the 2009 reporting year. The current effective date of the electronic filing requirement under 29 CFR 2520.104a-2 also is being postponed in this document to apply to plan years beginning on or after January 1, 2009. The regulatory amendments will affect the financial and other information required to be reported and disclosed by employee benefit plans filing the Form 5500 Annual Return/Report of Employee Benefit Plan, including the Form 5500-SF, under Title I of ERISA.
72 FR 64710
https://www.govinfo.gov/app/details/FR-2007-11-16/E7-21765
E7-21765
fr16no07-11
RIN 1210-AB06
4510-29-P
https://www.govinfo.gov/app/details/FR-2007-11-16/E7-21765
https://www.govinfo.gov/content/pkg/FR-2007-11-16/html/E7-21765.htm
https://www.govinfo.gov/content/pkg/FR-2007-11-16/pdf/E7-21765.pdf
Accountants
Disclosure Requirements
Employee Benefit Plans
Employee Retirement Income Security Act
Pension Plans
Pension and Welfare Plans
Reporting and Recordkeeping Requirements
Welfare Benefit Plans
21 p.
64710
64730
72 FR 64710
Code of Federal Regulations
Title 29 Part 2520
29 CFR Part 2520
Regulation Identification Number 1210-AB06
RIN 1210-AB06
Annual Reporting and Disclosure; Federal Register Vol. 72, Issue
RULE
E7-21765
II
DEPARTMENT OF LABOR
Employee Benefits Security Administration
2008-01-15
4510-29-P
E7-21765
Final rule.
This document contains amendments to Department of Labor regulations relating to annual reporting and disclosure requirements under Part 1 of Subtitle B of Title I of the Employee Retirement Income Security Act of 1974, as amended (ERISA). The amendments contained in this document are necessary to conform the annual reporting and disclosure regulations to revisions to the Form 5500Annual Return/ Report of Employee Benefit Plan, including a new Form 5500-SF (Short Form or Short Form 5500), filed for employee pension and welfare benefit plans under ERISA and the Internal Revenue Code of 1986, as amended (Code). The changes to the Form 5500 forms and implementing regulatory amendments are intended to facilitate the transition to an electronic filing system, reduce and streamline annual reporting burdens, especially for small businesses, and update the annual reporting forms to reflect current issues, agency priorities and new requirements under the Pension Protection Act of 2006. Some of the forms revisions apply on a transitional basis for the 2008 reporting year before all of the form revisions are fully implemented as part of the switch under the ERISA Filing Acceptance System (EFAST) to a wholly electronic filing system for the 2009 reporting year. The current effective date of the electronic filing requirement under 29 CFR 2520.104a-2 also is being postponed in this document to apply to plan years beginning on or after January 1, 2009. The regulatory amendments will affect the financial and other information required to be reported and disclosed by employee benefit plans filing the Form 5500 Annual Return/Report of Employee Benefit Plan, including the Form 5500-SF, under Title I of ERISA.
This rule is effective January 15, 2008.
Elizabeth A. Goodman or Michael I. Baird, Office of Regulations and Interpretations, Employee Benefits Security Administration, U.S. Department of Labor, (202) 693-8523 (not a toll-free number).
Accountants
Disclosure Requirements
Employee Benefit Plans
Employee Retirement Income Security Act
Pension Plans
Pension and Welfare Plans
Reporting and Recordkeeping Requirements
Welfare Benefit Plans
Employee Retirement Income Security Act:
Annual reporting and disclosure,
http://www.dol.gov
http://www.dol.gov/ebsa
http://www.dol.gov/ebsa/publications
http://www.dol.gov/ebsa/regs
http://www.gao.gov
http://www.RegInfo.gov
http://www.whitehouse.gov/omb/circulars/a004/a-4.pdf
Federal Register
Vol. 72, no. 221
Office of the Federal Register, National Archives and Records Administration
2007-11-16
continuing
daily
deposited
born digital
408 p.
Table of Contents:
AE 2.7:
GS 4.107:
AE 2.106:
KF70.A2
https://www.govinfo.gov/app/details/FR-2007-11-16
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0042-1219
0364-1406
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000582072
f:fr16no07
https://www.govinfo.gov/app/details/FR-2007-11-16
https://www.govinfo.gov/content/pkg/FR-2007-11-16/pdf/FR-2007-11-16.pdf
https://www.govinfo.gov/content/pkg/FR-2007-11-16/xml/FR-2007-11-16.xml
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DGPO
2014-05-29
2023-05-02
FR-2007-11-16
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FR
FR-2007-11-16
72
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