Form 5500

A plan with 100 employees or more as of the first day of the plan year may need to file a Form 5500.  The due date is the last day of the seventh month after plan end.

  • Includes all welfare benefit plans (i.e. non-pension) to which the employer contributed that were in effect at anytime during the plan year (since plans are normally on a 12 month period, include plans whose end date is during the plan year).  ‘Voluntary’ plans, for example if paid 100% by the employee, do NOT normally need to be included.

  • Examples include:   

    • 4A – Health (other than dental or vision)

    • 4B – Life

    • 4C – Supplemental Unemployment

    • 4D – Dental

    • 4E – Vision

    • 4F – Temporary Disability (accident and sickness)

    • 4H – Long-term disability

    • 4L – Accidental Death

  • There would be one Form 5500 for each plan unless the plans are consolidated under a Wrap plan

EFAST2 Instructions

The Department of Labor (DOL) is requiring that all 5500 filings be electronically filed and signed (known as "EFAST2"). For the first filing year under EFAST2, signers must register for filing credentials at the DOL website.  Go to http://www.efast.dol.gov and select the link to register.