Employee Plans News - A publication of the Employee Plans office of the Tax Exempt and Government Entities Operating Division of the IRS.  This quarterly newsletter provides information about current developments and upcoming events within the retirement plans arena.

• Reporting Delinquent Participant Contributions on the Form 5500 - FAQs that provide guidance to plan administrators and accountants on complying with the requirements of the 2003 Form 5500 for reporting delinquent participant contributions.

• Form 5500 Filing Tips for Pension Plans, Welfare Plans and Direct Filing Entities - Practical, common sense tips for some of the most frequently occurring Form 5500 filing problems.

• Reporting And Disclosure Guide For Employee Benefit Plans - A quick reference tool for certain basic reporting and disclosure requirements under ERISA.

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