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Electronic Filing of Annual Reports (US Employee Benefits Security Administration Regulation) (EBSA) (2018 Edition) The Law Library

Electronic Filing of Annual Reports (US Employee Benefits Security Administration Regulation) (EBSA) (2018 Edition) The Law Library presents the complete text of the Electronic Filing of Annual Reports (US Employee Benefits Security Administration Regulation) (EBSA) (2018 Edition). Updated as of May 29, 2018 This document contains 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. The Employee Retirement Income Security Act of 1974, as amended (ERISA), the Internal Revenue Code of 1986, as amended (Code), and the regulations issued thereunder impose certain annual reporting obligations on pension and welfare benefit plans, as well as on certain other entities. These annual reporting obligations generally are satisfied by filing the Form 5500 "Annual Return/Report of Employee Benefit Plan," including any required schedules and attachments (Form 5500). Currently, the Department of Labor (Department), the Pension Benefit Guaranty Corporation, and the Internal Revenue Service (Agencies) use an automated document processing system-the ERISA Filing Acceptance System (EFAST)-to process the Form 5500 filings. As part of the Department's efforts to update and streamline the current processing system, the regulation contained in this document requires electronic filing of all annual reports filed with the Secretary of Labor (Secretary) for plan years beginning on or after January 1, 2008, to satisfy annual reporting obligations under Part 1 of Title I of ERISA. This regulation affects employee pension and welfare benefit plans, plan sponsors, administrators, and service providers to plans subject to Title I of ERISA. This book contains: - The complete text of the Electronic Filing of Annual Reports (US Employee Benefits Security Administration Regulation) (EBSA) (2018 Edition) - A table of contents with the page number of each section