Articles for: Form 5500
DOL Updates Delinquent Filer Voluntary Compliance Program
The DOL’s Employee Benefits Security Administration (EBSA) announced significant changes to the Delinquent Filer Voluntary Compliance (DFVC) program. The changes are immediately effective and support the Administration’s move toward a [...]
Key words: delinquent filer,DVFC,EBSA,Form 5500
IRS Answers Questions at Recent Benefits Conference
Recently the IRS had a question and answer session at the 2013 Los Angeles Benefits Conference. These were questions that were submitted by attendees and the IRS officials gave their [...]
Key words: forfeitures,Form 5500,IRS,operational error
What is revenue sharing?
In the retirement plan industry, the term revenue sharing, sometimes referred to as 12b-1 fees, sub-transfer agency fees, or shareholder servicing fees, refers to amounts that are paid to service [...]
Key words: Form 5500,revenue sharing
When is the IRS Form 5500 due for defined benefit plans?
IRS Form 5500 for defined benefit plans are due 7 months after the end of the plan year. For calendar year plan years this date is July 31 following the [...]
Key words: Defined Benefit,Form 5500
What is a Schedule SB in the Form 5500?
The Schedule SB is part of the IRS Form 5500 and provides the actuarial information for the plan sponsor’s defined benefit or cash balance plan. The actuarial information essentially summarizes [...]
Key words: Form 5500,Schedule SB