A one-participant plan does not have to file Form 5500-EZ for the 2025 plan year if the total of the plan’s assets and the assets of all other one-participant plans maintained by the employer at the ...

Bipartisan legislation that seeks to modernize and streamline the Form 5500 reporting requirements for employer-sponsored retirement plans has been introduced in the House of Representatives.

A plan that covers fewer than 100 employees on the first day of the plan year and is unfunded, fully insured, or a combination of unfunded and fully insured, was previously exempt from the requirement ...

In addition to asking for input on the SECURE Act’s requirements and the current Form 5500, the DOL has published a notice of proposed changes to its implementation of regulations under Title I of ...

Potentially millions more long-term, part-time employees are now eligible to join 401(k) retirement plans, thanks to recent legislation, and there's a new method of counting defined contribution ...