December 6, 2012

Advanced Copy of 2012 Form 5500 Released

The DOL has released advanced copies of the 2012 Form 5500 series. As a reminder, plan administrators of welfare benefit and pension plans subject to ERISA, with certain exceptions, must file an annual return/report to the DOL on the Form 5500. The Form 5500s and appropriate schedule information are to be completed and filed electronically via DOL's EFAST2 website (http://www.efast.dol.gov).

The 2012 information-only 5500 forms, schedules and instructions are available from the DOL’s website.  The 2012 form is substantially the same as the 2011 version, with a couple changes to note:

  • Signature and Date. The instructions for “Signature and Date” on page 6 have been updated to clarify that when the plan administrator is an entity, the electronic signature must be the name of a person authorized to sign on behalf of the plan administrator.  Service providers who file the Form 5500 on authority of a plan administrator must have authority and signing credentials in order to submit the Form 5500 for the plan.
  • Optional Reporting Information. The instructions have been updated to include two optional reporting items.  One allows filers to optionally provide the Form preparer’s name and address; the other allows filers to include a trust’s name and EIN on the Schedules H and I.


The information contained in this Benefit Beat is not intended to be legal, accounting, or other professional advice, nor are these comments directed to specific situations.

As required by U.S. Treasury rules, we inform you that, unless expressly stated otherwise, any U.S. federal tax advice contained in this Benefit Beat is not intended or written to be used, and cannot be used, by any person for the purpose of avoiding any penalties that may be imposed by the Internal Revenue Service.

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