Form 5500 Due July 31st for Calendar Year Plans

Requirement: Form 5500
Deadline: July 31 (for calendar year plans)

Overview:  Plan administrators of ERISA employee benefit plans must file Form 5500 by the last day of the seventh month following the end of the plan year, unless an extension has been granted. Form 5500 reports information on a plan’s financial condition, investments and operations. Form 5558 is used to apply for an extension of two and one-half months to file Form 5500.

Small health plans (fewer than 100 participants) that are fully insured, unfunded or a combination of insured/unfunded, are generally exempt from the Form 5500 filing requirement.

The DOL’s website and the latest Form 5500 instructions provide information on who is required to file and detailed information on filing.