The Department of Labor on Tuesday provided an advance look at changes to Form 5500 reporting requirements for pension plans in plan year 2011.
According to the preliminary version of the form, modifications include updated actuarial schedules, a FAQ section for electronic filing, and clarification on handling of multiple-employer plan payments.
The Form 5500 and Form 5500-SF reporting requirements are jointly administered by the DOL's Employee Benefits Security Administration, the Internal Revenue Service and the Pension Benefit Guaranty Corp.
Informational copies of the forms, schedules and instructions are available online.
A due date for the official version that plan sponsors can use in 2011 was not immediately available.