Labour market · 29/12/2021

Revision of Annual Information Return/Reports

The IRS has released final revisions to the instructions for Form 5500 Annual Return/Report of Employee Benefit Plan and Form 5500-SF Short Form Annual Return/Report of Small Employee Benefit Plan, effective for plan years starting January 1, 2021. These changes are part of a broader proposal to update the form and instructions, which was published on September 15, 2021, and will be further detailed in separate notices.