Proposed revisions to certain regulations regarding annual reporting and disclosure requirements--Pension and Welfare Benefits Administration, DOL. Notice of proposed rulemaking.
This document contains proposed amendments to Department of Labor (Department) regulations relating to the annual reporting and disclosure requirements under part 1 of Title I of the Employee Retirement Income Security Act of 1974, as amended (ERISA or the Act). In part, the amendments contained in this document are necessary to conform the regulations to the previously published revisions to the annual return/report forms (Form 5500 Series) filed by administrators of employee pension and welfare benefit plans under part 1 of Title I of ERISA. The regulatory amendments, in conjunction with the revisions to the Form 5500 Series, are intended to reduce the annual reporting burdens on employee benefit plans while ensuring that the Department has access to the information it needs to carry out its administrative and enforcement responsibilities under ERISA and that participants and beneficiaries have access to the information they need to protect their rights and benefits under ERISA. Other proposed amendments contained in this document would modify the reporting requirements for certain group insurance arrangements. The remaining amendments are technical in nature and are designed to either simplify or clarify the existing reporting regulations. If adopted, the amendments will affect the financial and other information required to be reported and disclosed by employee benefit plans filing From 5500 Series reports under part 1 of Title I of ERISA.
D004282:Documentation; D004608:Eligibility Determination; D019461:Employee Retirement Income Security Act; D006077:Government Agencies; D019983:Guideline Adherence; D006264:Health Benefit Plans, Employee / Q000331:legislation & jurisprudence*; D006801:Humans; D007255:Information Services / Q000331:legislation & jurisprudence*; D010415:Pensions; D014481:United States