REPORTING REQUIREMENTS
01.Core Concepts
Form 5500 • Filed with Department of Labor • Due by the last day of the 7th month after the plan year end Form 5500-EZ • Used if the plan only provides benefits for the employer, their spouse, or a business partner of the employer Form 5500-SF • Used for small plans generally with fewer than 100 participants. No filing requirement for a plan with one participant and plan assets of $250,000, or less.