Retirement plans must file certain forms and reports with the IRS and the Department of Labor and send out notices to plan participants and certain others. Different reporting and disclosure requirements apply depending on the type of plan and the plan’s circumstances.
These PDF charts summarize the reporting and disclosure requirements:
- Retirement Plans Reporting and Disclosure Requirements (IRS) PDF
- Department of Labor Reporting and Disclosure Guide for Employee Benefit Plans PDF
Forms
Form 5500 Corner - annual reports of a retirement plan:
- Form 5500, Annual Return/Report of Employee Benefit Plan
- Form 5500-EZ, Annual Return of One-Participant Retirement Plan
- Form 5500-SF, Short Form Annual Return/Report of Small Employee Benefit Plan
- Form 8955-SSA, Annual Registration Statement Identifying Separated Participants with Deferred Vested Benefits
- Form 5558, Application of Extension of Time to File Certain Employee Plan Returns
Form 5330 Corner - excise tax returns
Form 8955-SSA Resources - reports on deferred vested benefits
Form 8822-B PDF to report a change in identity of a plan's responsible party
All retirement plan forms and publications
IRS Filing Notices for Form 5500, 5558 or 5500-EZ
Notices to plan participants
- Notices you must provide to employees (IRS)
- Department of Labor Reporting and Disclosure Guide for Employee Benefit Plans PDF
Guidelines for improving the readability of notices and disclosures
The IRS encourages employers and plan sponsors to use the Federal Plain Language Guidelines as a resource for developing notices and disclosures. However, this is not a requirement.
Multiemployer plan annual certification
- Multiemployer Actuarial Certification
- Expanded Annual Actuarial Certifications for Multiemployer Plans Due March 31 for Calendar Year Plans
DOL and PBGC requirements
- DOL Compliance Assistance
DOL Employee Benefits Security Administration (EBSA) - see “for retirement plans” - PBGC Reporting and Disclosure
PBGC resources for annual funding notices, reportable events and more
Penalty relief
- Department of Labor Delinquent Filer Voluntary Compliance Program
- IRS Penalty Relief for DOL DFVC Filers of Late Annual Reports
- Penalty Relief for Form 5500-EZ Late Filers