Rynek pracy · 1.02.1996

Annual Reporting and Disclosure Requirements

This document announces a change made by the Department of Labor to items 15h and 26h on the 1995 Form 5500-C/R, ``Return/Report of Employee Benefit Plan (With Fewer Than 100 Participants),'' filed by administrators of employee benefit plans under Part 1 of title I of the Employee Retirement Income Security Act of 1974 (ERISA). This change, and additional guidance in the instructions to all forms in the 1995 5500 Series, relate to the handling of participant contributions by employers.