Get 1998 Form 5500. Annual Return/Report Of Employee Benefit Plan (with 100 Or More Participants)

About the Form 5500 Any administrator or sponsor of an employee benefit plan subject to ERISA must file information about each benefit plan every year (pursuant to Code section 6058 and ERISA sections 104 and 4065).

You file Form 5500 with the Department of Labor (DOL) if your plan has up to 100 employee participants at the beginning of a plan year or when your plan is trust-funded, whether or not employee participants are up to 100.

Employers are required to file Form 5500 with the Department of Labor (DOL) when their plan has 100 or more employee participants at the beginning of a plan year and when their plan is funded through a trust, regardless of the number of participants.

IRS Form 5500 applies to most public and private sector businesses providing plans to 100 or more participants. It must be filed electronically using the DOL ERISA Filing Acceptance System (EFAST2).

The employer maintaining the plan or the plan administrator of a Pension or Welfare benefit plan covered by ERISA. File Form 5500 to report information on the qualification of the plan, its financial condition, investments and the operations of the plan.

In general, you must file a Form 5500 if your welfare benefit plan has 100 participants or more at the beginning of the plan year, or the plan holds assets in a trust. Welfare benefit plans that must file a Form 5500 may include (but are not limited to): Medical. Dental.

Small – Unfunded Welfare Plans ERISA welfare plans with less than 100 participants at the start of the year can be exempt from Form 5500 if they are fully insured or “unfunded” — meaning paid from the general account.

Form 5500-SF, Short Form Annual Return/Report of Small Employee Benefit Plan. A plan with fewer than 100 participants and meets all of the eligibility conditions.