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Field Assistance Bulletin
This Field Assistance Bulletin provides guidance and temporary penalty relief related to certain Form 5500 Annual Return/Report requirements for multiple employer plans (MEPs) subject to Title I of the Employee Retirement Income Security Act of 1974, as amended (ERISA).
Legal memorandum laying out the legal authority DOL has to protect employer information
Legal memorandum written by the Groom Law Group laying out the legal authority the Department of Labor has to protect participating employer information.
Form 5500 Interim Final Regulation and filing instructions
This interim final rule describes revisions to the Form 5500 Annual Return/Report of Employee Benefit Plan and Form 5500–SF Annual Return/Report of Small Employee Benefit Plan (together ‘‘Form 5500 Annual Return/Report’’) to implement annual reporting changes for multiple employer plans required by The Cooperative and Small Employer Charity Pension Flexibility Act (CSEC Act), enacted on April 7, 2014.