Plan administrators generally are required to file a Form 5500 Annual Return/Report with the Federal Government. The Form 5500 reports information about the plan and its operation to the U.S. Department of Labor, the Internal Revenue Service (IRS), the Pension Benefit Guaranty Corporation (PBGC), participants and the public. Depending on the number and type of participants covered, the filing requirements vary. The form is filed and processed under the ERISA Filing Acceptance System (EFAST). For more information on the forms, their instructions, and the filing requirements, see EBSAs EFAST Web site and request the publication Reporting and Disclosure Guide for Employee Benefit Plans. See the Resources section to obtain a copy.