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FAQs On The Small Pension Plan Audit Waiver Regulation - Questions on how to determine whether a small plan has met the conditions for the audit waiver requirements under the amended regulation.
EFAST Automated 5500 Forms Processing - Information about the computerized system that streamlines filing and processing of Form 5500.
EFAST Frequently Asked Questions - FAQs that describe the computerized system for the electronic filing of plan annual reports.
Troubleshooter's Guide to Filing the ERISA Annual Report Form 5500 - A guide that assists filers in preparing the Form 5500 with a focus on the changes in reporting under the new EFAST process.
Delinquent Filer Voluntary Compliance Program (DFVC) - Description of a program that reduces the monetary penalties for employee benefit plan administrators to encourage voluntary compliance.
Delinquent Filer Voluntary Compliance Program (DFVC) Frequently Asked Questions - FAQs that explain the program that is designed to encourage voluntary compliance with the annual reporting requirements under the Employee Retirement Income Security Act.
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