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Tag: form 5500 requirements

  • What Is Form 5500 About?

    Under the Employee Retirement Income Security Act of 1974 (ERISA), Form 5500 must be filed annually for employer-sponsored welfare plans with 100 or more participants beginning with the beginning of the plan year. For the purpose of counting participants, you must include eligible employees, retirees and primary COBRA beneficiaries. However, dependents are not included. The…