Reporting and Disclosure Guide 

for Employee Benefit Plans

Reporting Discl Guide cover 2014_v2.indd 1 9/3/14 9
This publication has been developed by the U.S. Department of Labor, Employee Benefits Security Administration (EBSA). 

To view this and other publications, visit the agency’s Website at dol.gov/ebsa.

To order publications, or to speak with a benefits advisor, contact EBSA electronically at askebsa.dol.gov.

Or call toll free 1-866-444-3272.

This material will be made available in alternative format to persons with disabilities upon request:

Voice phone: (202) 693-8664

TTY: (202) 501-3911

This booklet constitutes a small entity compliance guide 

for purposes of the Small Business Regulatory Enforcement Fairness Act of 1996.

Reporting Discl Guide cover 2014_v2.indd 2 9/3/14 9
Reporting and Disclosure

Guide for Employee

Benefit Plans

U.S. Department of Labor

Employee Benefits Security Administration

September 2014

This Reporting and Disclosure Guide for Employee Benefit Plans 

has been prepared by the U.S. Department of Labor’s Employee 

Benefits Security Administration (EBSA) with assistance from the 

Pension Benefit Guaranty Corporation (PBGC). It is intended 

to be used as a quick reference tool for certain basic reporting 

and disclosure requirements under the Employee Retirement 

Income Security Act of 1974 (ERISA). Not all ERISA reporting and 

disclosure requirements are reflected in this guide. For example, 

the guide, as a general matter, does not focus on disclosures 

required by the Internal Revenue Code or the provisions of ERISA 

for which the Department of the Treasury and Internal Revenue 

Service (IRS) have regulatory and interpretive authority. For 

information on IRS notice and disclosure requirements, please visit 

the IRS Website at irs.gov/Retirement-Plans/Retirement-PlanReporting-and-Disclosure. 

The guide contains, on page 23, a list of EBSA and PBGC resources, 

including agency Internet sites, where laws, regulations, and 

other guidance are available on ERISA’s reporting and disclosure 

requirements. Readers should refer to the law, regulations, 

instructions for any applicable form, or other official guidance 

issued by EBSA or the PBGC for complete information on ERISA’s 

reporting and disclosure requirements.

This guide contains three chapters. The first chapter, beginning on 

page 2, provides an overview of the most common disclosures that 

administrators of employee benefit plans are required to furnish 

to participants, beneficiaries, and certain other individuals under 

Title I of ERISA. The chapter has three sections: Basic Disclosure 

Introduction

Requirements for Pension and Welfare Benefit Plans; Additional 

Disclosure Requirements for Welfare Benefit Plans That Are Group 

Health Plans; and Additional Disclosure Requirements for Pension 

Plans.

The second chapter, beginning on page 15, provides an overview 

of reporting and disclosure requirements for defined benefit 

pension plans under Title IV of ERISA. The PBGC administers 

these provisions. The chapter focuses primarily on single-employer 

plans and has four sections. The first section - Pension Insurance 

Premiums - applies to covered single-employer and multiemployer 

defined benefit plans. The last three sections - Standard 

Terminations, Distress Terminations, and Other Reports - apply 

only to covered single-employer defined benefit plans.

The third chapter, beginning on page 18, provides an overview of 

the Form 5500 and Form M-1 Annual Reporting requirements. The 

chapter consists of the following quick reference charts: Pension 

and Welfare Benefit Plan Form 5500 Quick Reference Chart and 

Form M-1 Quick Reference Chart.

This Department of Labor publication is intended to improve public 

access to information about the reporting and disclosure rules 

under ERISA. It has been updated as of September 2014. Please 

be sure to check for current laws and regulations on the reporting 

and disclosure provisions included in this publication on EBSA’s 

Website at dol.gov/ebsa.

1
Document Type of Information To Whom When

Overview of ERISA Title I Basic Disclosure Requirements1*

Summary Plan Description (SPD)

Summary of Material Modification 

(SMM)

Summary Annual Report (SAR)

Notification of Benefit Determination 

(Claims Notices or “Explanation of 

Benefits”)

Plan Documents

Primary vehicle for informing participants 

and beneficiaries about their plan and how 

it operates. Must be written for average 

participant and be sufficiently comprehensive 

to apprise covered persons of their benefits, 

rights, and obligations under the plan. Must 

accurately reflect the plan’s contents as of 

the date not earlier than 120 days prior to 

the date the SPD is disclosed. See 29 CFR §§ 

2520.102-2 and 2520.102-3 for style, format, 

and content requirements.

Describes material modifications to a plan 

and changes in the information required to 

be in the SPD. Distribution of updated SPD 

satisfies this requirement. See 29 CFR 

§ 2520.104b-3.

Narrative summary of the Form 5500. See 29 

CFR § 2520.104b-10(d) for prescribed format.

Information regarding benefit claim 

determinations. Adverse benefit 

determinations must include required 

disclosures (e.g., the specific reason(s) 

for the denial of a claim, reference to the 

specific plan provisions on which the benefit 

determination is based, and a description of 

the plan’s appeal procedures).

The plan administrator must furnish 

copies of certain documents upon written 

request and must have copies available for 

examination. The documents include the 

latest updated SPD, latest Form 5500, trust 

agreement, and other instruments under 

which the plan is established or operated. 

Participants and those pension plan 

beneficiaries receiving benefits. (Also see 

“Plan Documents” below for persons with 

the right to obtain SPD upon request).

See 29 CFR § 2520.102-2(c) for provisions on 

foreign language assistance when a certain 

portion of plan participants are literate only 

in the same non-English language.

Participants and those pension plan 

beneficiaries receiving benefits. (Also see 

“Plan Documents” below for persons with 

the right to obtain SMM upon request).

Participants and those pension plan 

beneficiaries receiving benefits. For plan 

years beginning after December 31, 2007, 

the SAR is no longer required for defined 

benefit pension plans to which Title IV 

applies, and which now instead provide the 

annual funding notice (see below).

Claimants (participants and beneficiaries or 

authorized claims representatives).

Participants and beneficiaries. Also 

see 29 CFR § 2520.104a-8 regarding 

the Department’s authority to request 

documents.

Automatically to participants within 

90 days of becoming covered by the 

plan and to pension plan beneficiaries 

within 90 days after first receiving 

benefits. However, a plan has 120 days 

after becoming subject to ERISA to 

distribute the SPD. Updated SPD must be 

furnished every 5 years if changes made 

to SPD information or plan is amended. 

Otherwise must be furnished every 10 

years. See 29 CFR § 2520.104b-2.

Automatically to participants and pension 

plan beneficiaries receiving benefits; not 

later than 210 days after the end of the 

plan year in which the change is adopted.

Automatically to participants and pension 

plan beneficiaries receiving benefits within 

9 months after end of plan year, or 2 

months after due date for filing Form 5500 

(with approved extension).

Requirements vary depending on type of 

plan and type of benefit claim involved. 

See 29 CFR § 2560.503-1 for prescribed 

claims procedures requirements.

Copies must be furnished no later 

than 30 days after a written request. 

Plan administrator must make copies 

available at its principal office and certain 

other locations as specified in 29 CFR § 

2520.104b-1(b). 

Section 1: Basic Disclosure Requirements for Pension and Welfare Benefit Plans

2

*All footnotes for this chapter are on page 6.
Document Type of Information To Whom When

Summary of Material Reduction in

Covered Services or Benefits

Initial COBRA Notice3

COBRA Election Notice3

Notice of Unavailability of COBRA

Notice of Early Termination of COBRA 

Coverage

Medical Child Support Order (MCSO) 

Notice

Summary of group health plan amendments 

and changes in information required to be

in SPD that constitute a “material reduction 

in covered services or benefits.” See 29 CFR

§ 2520.104b-3(d)(3) for definitions.

Notice of the right to purchase temporary 

extension of group health coverage when 

coverage is lost due to a qualifying event. 

See 29 CFR § 2590.606-1. 

For more information, visit dol.gov/ebsa/

COBRA.html. 

A model notice is available at dol.gov/ebsa/

modelgeneralnotice.doc

Notice to “qualified beneficiaries” of 

their right to elect COBRA coverage upon 

occurrence of qualifying event as well as 

information about other coverage options 

available, such as through the Marketplace. 

See 29 CFR § 2590.606-4.

For more information, visit dol.gov/ebsa/

COBRA.html. 

A model notice is available at dol.gov/ebsa/

modelelectionnotice.doc 

Notice that an individual is not entitled to

COBRA coverage. See 29 CFR § 2590.606-

4(c).

Notice that a qualified beneficiary’s COBRA 

coverage will terminate earlier than the 

maximum period of coverage. See 29 CFR §

2590.606-4(d).

Notification from plan administrator 

regarding receipt and qualification 

determination on a MCSO directing the plan 

to provide health coverage to a participant’s 

noncustodial children. See ERISA § 609(a)(5)

(A) for prescribed requirements.

Participants.

Covered employees and covered spouses.

Covered employees, covered spouses, 

and dependent children who are qualified 

beneficiaries.

Individuals who provide notice to the 

administrator of a qualifying event whom 

the administrator determines are not eligible 

for COBRA coverage.

Qualified beneficiaries whose COBRA 

coverage will terminate earlier than the 

maximum period of coverage.

Participants, any child named in a MCSO, 

and his or her representative.

Generally within 60 days of adoption of 

material reduction in group health plan 

services or benefits. See 29 CFR

§ 2520.104b-3(d)(2) regarding 90-day 

alternative rule for furnishing the required 

information.

When group health plan coverage 

commences.

The administrator must generally provide 

qualified beneficiaries with this notice, 

generally within 14 days after being 

notified by the employer or qualified 

beneficiary of the qualifying event. If the 

employer is also the plan administrator, 

the administrator must provide the notice 

not later than 44 days after: the date on 

which the qualifying event occurred;

or if the plan provides that COBRA 

continuation coverage starts on the date 

of loss of coverage, the date of loss of 

coverage due to a qualifying event.

The administrator must provide this

notice generally within 14 days after being 

notified by the individual of the qualifying 

event.

As soon as practicable following the 

administrator’s determination that 

coverage will terminate.

Administrator, upon receipt of MCSO, 

must promptly issue notice (including 

plan’s procedures for determining its 

qualified status). Administrator must also 

issue separate notice as to whether the 

MCSO is qualified within a reasonable 

time after its receipt.

Section 2: Additional Disclosure Requirements for Welfare Benefit Plans That Are Group Health Plans 2

3
Document Type of Information To Whom When

4

National Medical Support (NMS) 

Notice

Notice of Special Enrollment Rights4

Employer CHIPRA Notice

Wellness Program Disclosure4

Notice used by state agency responsible 

for enforcing health care coverage 

provisions in a MCSO. See ERISA § 609(a) 

(5) and 29 CFR § 2590.609-2 for prescribed 

requirements. Depending upon certain 

conditions, employer must complete and 

return Part A of the NMS notice to the state 

agency or transfer Part B of the notice to the 

plan administrator for a determination on 

whether the notice is a qualified MCSO.

Notice describing the group health plan’s 

special enrollment rules including the right 

to special enroll within 30 days of the loss

of other coverage or of marriage, birth of a 

child, adoption, or placement for adoption. 

See 29 CFR § 2590.701-6(c) for prescribed 

requirements as well as a model notice.

Employer (rather than plan) must inform 

employees of possible premium assistance 

opportunities available in the state they 

reside. A model notice is available at dol.

gov/ebsa/pdf/chipmodelnotice.pdf. 

See 75 FR 5808-11 for more prescribed 

requirements.

Notice given by any group health plan 

offering a health contingent wellness 

program in order to obtain a reward. 

The notice must disclose the availability 

of a reasonable alternative standard (or 

possibility of waiver of the otherwise 

applicable standard). Disclosure must 

include contact information for obtaining 

the alternative and a statement that 

recommendations of an individual’s 

personal physician will be accommodated. 

See 29 CFR § 2590.702(f)(2)(v) for prescribed 

requirements as well as model language.

State agencies, employers, plan 

administrators, participants, custodial 

parents, children, representatives.

Employees eligible to enroll in a group 

health plan.

All employees regardless of enrollment or 

eligibility status.

Participants and beneficiaries eligible to 

participate in a health contingent wellness 

program in order to obtain a reward.

Employer must either send Part A 

to the state agency, or Part B to plan 

administrator, within 20 days after the 

date of the notice or sooner, if reasonable. 

Administrator must promptly notify 

affected persons of receipt of the notice 

and the procedures for determining its 

qualified status. Administrator must within 

40 business days after its date or sooner, 

if reasonable, complete and return Part B 

to the state agency and must also provide 

required information to affected persons. 

Under certain circumstances, the employer 

may be required to send Part A to the state 

agency after the plan administrator has 

processed Part B.

At or before the time an employee is 

initially offered the opportunity to enroll in 

the group health plan.

Notice must be furnished annually.

In all plan materials that describe the terms 

of a health contingent wellness program 

(both activity-only and outcome-based 

wellness programs). For outcome-based 

wellness programs, this notice must 

also be included in any disclosure that 

an individual did not satisfy an initial 

outcome-based standard. If the plan 

materials merely mention that a program is 

available, without describing its terms, this 

disclosure is not required.
Document Type of Information To Whom When

Newborns’ Act Description of Rights4

Michelle’s Law Enrollment Notice

Women’s Health and Cancer Rights Act

(WHCRA) Notices4

Mental Health Parity and Addiction 

Equity Act (MHPAEA) Criteria for 

Medically Necessary Determination 

Notice

MHPAEA Claims Denial Notice

MHPAEA Increased Cost Exemption

Grandfathered Plan Disclosure/Notice

Notice must include a statement describing 

any requirements under federal or state 

law that relate to a hospital length of 

stay in connection with childbirth. If the 

federal law applies in some areas in which 

the plan operates and state law applies in 

other areas, the SPD should describe the 

federal or state requirements applicable 

to each area. See 29 CFR 2520.102-3(u) for 

prescribed requirements as well as model 

language.

Must include a description of the Michelle’s 

Law provision for continued coverage 

during medically necessary leaves of 

absence. See ERISA section 714(c).

Notice describing required benefits for 

mastectomy-related reconstructive surgery, 

prostheses, and treatment of physical 

complications of mastectomy.

Notice must provide beneficiaries 

the criteria for medically necessary 

determinations with respect to mental 

health/substance use disorder benefits. See 

29 CFR 2590.712(d).

Notice must provide the reason for any 

denial of reimbursement or payment for 

services with respect to mental health/

substance use disorder benefits. See 29 CFR 

2590.712(d).

A group health plan claiming MHPAEA’s 

increased cost exemption must furnish a 

notice of the plan’s exemption from the 

parity requirements. 

Notice must disclose that the plan is 

grandfathered and must include contact 

information. See 29 CFR 2590.715-1251. 

Participants.

Participants and beneficiaries.

Participants.

Any current or potential participant, 

beneficiary or contracting provider.

Participant or beneficiaries.

Participants, beneficiaries, EBSA and state 

regulators.

Participants and beneficiaries.

Notice must be included in the Summary 

Plan Description.

Notice must be included with any notice 

regarding a requirement for certification 

of student status for coverage under the 

plan. Note: Under the Affordable Care 

Act, plans cannot deny or restrict coverage 

for a child under the age of 26 based on 

student status. 

Notice must be furnished upon enrollment 

and annually.

Notice must be provided upon request.

Notice must be provided upon request or 

as otherwise required by other laws.

Notice must be provided if using the cost 

exemption.

Notice must be included in any plan 

materials describing the benefits or health 

coverage.

5
Document Type of Information To Whom When

6

Summary of Benefits and Coverage 

(SBC) and Uniform Glossary

Summary of Benefits and Coverage: 

Notice of Modification

Notice Regarding Designation of a 

Primary Care Provider

A template that describes the benefits and 

coverage under the plan, and a uniform 

glossary defining statutorily and NAIC 

recommended terms. See 29 CFR 2590.715–

2715. The required SBC template is available 

at dol.gov/ebsa/pdf/correctedsbctemplate2.

pdf and the Uniform Glossary is available 

at dol.gov/ebsa/pdf/SBCUniformGlossary.

pdf. The SBC must include an internet 

address where an individual can review 

the Uniform Glossary as well as contact 

information for obtaining a paper copy.

If a plan makes a material modification in 

any of the plan terms that would affect the 

content of the SBC that is not reflected in 

the most recently provided SBC, the plan 

must provide notice of such change. This 

does not apply to changes that occur in 

connection with a renewal or reissuance. 

See 29 CFR 2590.715-2715 

If a plan requires a participant or 

beneficiary to designate a primary care 

provider, the plan must provide notice of 

the terms of the plan or coverage regarding 

designation of a primary care provider 

and participants’ rights to designate any 

participating primary care provider who 

is available to accept the participant; 

with respect to a child to designate any 

participating physician who specializes 

in pediatrics; and that the plan may not 

require authorization or referral for OB/

GYN care by a participating OB/GYN 

professional. See 29 CFR 2590.715-2719A. 

Model language is available at dol.gov/

ebsa/patientprotectionmodelnotice.doc

Plans (provided by group health insurance 

issuers). Participants and beneficiaries.

Participants and beneficiaries.

Participants.

SBC must be provided to participants and 

beneficiaries with enrollment materials 

and upon renewal or reissuance of 

coverage. SBC must also be provided to 

special enrollees no later than the date by 

which an SPD is required to be provided 

(90 days from enrollment).

The SBC and a copy of the Uniform 

Glossary must also be provided upon 

request within 7 days.

Notice must be provided no later than 

60 days prior to the date on which the 

modification will become effective.

Notice must be provided with the 

Summary Plan Description or any other 

similar description of benefits.

1 Please refer to the Department’s regulations and other guidance for information on the extent to which charges may be assessed to cover the cost of furnishing particular information, statements, or documents to 

participants and beneficiaries required under Title I of ERISA. See, e.g., 29 CFR § 2520.104b-30.

2 The term “group health plan” means an employee welfare plan to the extent that the plan provides medical care to employees or their dependents directly or through insurance, reimbursement or otherwise.

3 COBRA generally applies to group health plans of employers who employed 20 or more employees during the prior calendar year. Provisions of COBRA covering state and local government plans are administered by 

the Department of Health and Human Services. COBRA does not apply to plans sponsored by certain church-related organizations.

4 For more information, see EBSA’s Compliance Assistance Guide: Health Benefits Coverage Under Federal Law.
Document Type of Information To Whom When

Internal Claims and Appeals and 

External Review Notices 

External Review Process Disclosure

EBSA Form 700 – Certification Form 

for Eligible Organizations

or

Notice to the Secretary of Health and 

Human Services (HHS)

Internal Claims and Appeals: Plans 

must provide notice of adverse benefit 

determination and notice of final internal 

adverse benefit determination. See 29 

CFR 2590.715-2719 for specific content 

requirements. Model notices are available 

at

• dol.gov/ebsa/IABDModelNotice2.doc

• dol.gov/ebsa/IABDModelNotice1.doc

External Review: After an external review, 

the independent review organization (IRO) 

will issue a notice of final external review 

decision. See state law or Technical Release 

2010-01 for prescribed requirements. 

Model notice for the federal process under 

the Technical Release is available at dol.gov/

ebsa/IABDModelNotice3.doc

Plans must provide a description of the 

external review process in or attached to 

the summary plan description, policy, 

certificate, or other evidence of coverage 

provided to participants, beneficiaries, or 

enrollees. See Technical Release 2011-02 for 

more information. 

EBSA Form 700 is available online at 

dol.gov/ebsa/pdf/

preventiveserviceseligibleorganization 

certificationform.pdf

Notice to the Secretary of HHS must include 

the name of the eligible organization 

and the basis on which it qualifies for 

an accomodation; its objection based on 

sincerely held religious beliefs to providing 

coverage of some or all contraceptive 

services; the plan name and type; and the 

name and contact information for any of 

the plan’s third party administrators and 

health insurance issuers. A model notice is 

available online at cms.gov/cciio/resources/

Regulations-and-Guidance/index.

html#Prevention.

For internal claims and appeals, the notices 

are provided to claimants. For Federal 

external review pursuant to the Technical 

Release, the notices are provided by the IRO 

to claimants and plan.

Participants and beneficiaries.

EBSA Form 700 is provided by the 

organization or its plan to the plan’s 

health insurance issuer or third party 

administrator.

Notice to the Secretary of HHS should be 

sent by email or U.S. mail to HHS.

For internal claims and appeals, timing 

of the notices vary based on the type of 

claim. For external review the timing 

of the notice may vary based on the 

type of claims and whether the state or 

the federal process applies. See 29 CFR 

2590.715-2719 for more information.

The description of external review 

processes must be provided in the 

summary plan description or other 

evidence of coverage provided to 

enrollees. 

EBSA Form 700 or notice to the 

Secretary of HHS must be used when 

an organization wishes to claim 

an accommodation with respect to 

the requirement to cover certain 

contraceptive services without cost 

sharing.

7
Document Type of Information To Whom When

8

Employer Notice to Employees of 

Coverage Options

Employers subject to the Fair Labor 

Standards Act must provide a written notice 

informing the employee of the existence of 

the Marketplace, the potential availability of 

a tax credit and that an employee may lose 

the employer contribution if the employee 

purchases a qualified health plan. See 

Technical Release 2013-02 for prescribed 

requirements. A model notice is available 

at dol.gov/ebsa/healthreform/regulations/

coverageoptionsnotice.html

Must be provided by the employer to all 

employees regardless of plan eligibility or 

part-time or full-time status.

Notice must be provided to all new 

employees.

Preexisting Condition Exclusion Notices and Certificates of Creditable Coverage - For plan years beginning on or after January 1, 2014, plans are no longer required 

to issue the general notice of preexisting condition exclusion and individual notice of period of preexisting condition exclusion. Plans are also no longer required to issue 

certificates of creditable coverage after December 31, 2014. These amendments were made because plans are prohibited from imposing preexisting condition exclusions for 

plan years beginning on or after January 1, 2014. For more information see 79 Fed. Reg. 10296-317 (Feb. 24, 2014). 
Document Type of Information To Whom When

Periodic Pension Benefit Statement

Statement of Accrued and 

Nonforfeitable Benefits

Content of statements varies depending on

the type of plan.

In general, all statements must indicate total

benefits and total nonforfeitable pension

benefits, if any, which have accrued, or

earliest date on which benefits become

nonforfeitable.

Benefit statements for an individual account 

plan must also provide the value of each 

investment to which assets in the individual 

account have been allocated.

Benefit statements for individual account

plans that permit participant investment

direction must also include an explanation

of any limitation or restriction on any right

of the participant or beneficiary under the

plan to direct an investment; an explanation

of the importance of a well-balanced and

diversified portfolio, including a statement

of the risk that holding more than 20

percent of a portfolio in the security of an

entity (such as employer securities) may

not be adequately diversified; and a notice

directing the participant or beneficiary to

the Internet website of the Department

of Labor for sources of information on

individual investing and diversification.

See ERISA § 105.

Statements of total accrued benefits and 

total nonforfeitable pension benefits, if any, 

which have accrued, or the earliest date on 

which benefits become nonforfeitable. See 

ERISA § 209.

Participants and beneficiaries

Participants

In general, at least once each quarter for

individual account plans that permit

participants to direct their investments;

at least once each year, in the case of

individual account plans that do not

permit participants to direct their

investments; and at least once every three

years in case of defined benefit plans or,

in the alternative, defined benefit plans

can satisfy this requirement if at least

once each year the administrator provides

notice of the availability of the pension

benefit statement and the ways to obtain

such statement. In addition, the plan

administrator of a defined benefit plan

must furnish a benefit statement to a

participant or beneficiary upon written

request, limited to one request during any

12-month period. In addition, the plan

administrator of an individual account

plan must furnish a benefit statement

upon request to a beneficiary that does not 

receive statements automatically, limited 

to one request during any 12-month 

period.

The plan administrator shall provide a

statement to participants upon request,

upon termination of service with the

employer, or after the participant has a

1-year break in service. Not more than

one statement shall be required in any

12-month period for statements provided

upon request. Not more than one

statement shall be required with respect to

consecutive 1-year breaks in service.

Section 3: Additional Disclosure Requirements for Pension Plans

9
Document Document Type of Information Type of Information To Whom To Whom When When

Suspension of Benefits Notice

Notice of Transfer of Excess Pension

Assets to Retiree Health

Benefit Account

Domestic Relations Order (DRO)

and Qualified Domestic Relations

Order (QDRO) Notices

Notice of Significant Reduction in

Future Benefit Accruals

Notice of Failure to Meet Minimum

Funding Standards

Section 404(c) Plan Disclosures

Notice that benefit payments are being

suspended during certain periods of

employment or reemployment. See 29 CFR

§ 2530.203-3 for prescribed requirements.

Notification of transfer of defined benefit

plan excess assets to retiree health benefit

account. See ERISA § 101(e) for prescribed

requirements.

Notifications from plan administrator

regarding its receipt of a DRO, and upon

a determination as to whether the DRO is

qualified. For more information see ERISA

§ 206(d)(3) and the EBSA booklet QDROs:

The Division of Retirement Benefits

Through Qualified Domestic Relations

Orders.

Notice of plan amendments to defined

benefit plans and certain defined

contribution plans that provide for a

significant reduction in the rate of future

benefit accruals or the elimination or

significant reduction in an early retirement

benefit or retirement-type subsidy. See 26

CFR § 54.4980F-1 for further information.

Notification of failure to make a required

installment or other plan contribution to

satisfy minimum funding standard within

60 days of contribution due date. (Not

applicable to multiemployer plans.) See

ERISA § 101(d) for more information.

Investment-related and certain other

disclosures for participant-directed

individual account plans described in 29

CFR § 2550.404c-1, including blackout

notice for participant-directed individual

account plans described in ERISA section

404(c)(1)(A)(ii), as described below. Special

rules apply for qualified investment options

under ERISA section 404(c)(4)(C).

During first month or payroll period

in which the withholding of benefit

payments occurs.

Notices must be given not later than 60

days before the date of the transfer. The

employer notice also must be available

for inspection in the principal office of 

the administrator.

Administrator, upon receipt of the DRO,

must promptly issue the notice 

(including the plan’s procedures for 

determining its qualified status). The 

second notice, regarding whether the 

DRO is qualified, must be issued within 

a reasonable period of time after receipt 

of the DRO.

Except as provided in regulations

prescribed by the Secretary of the

Treasury, notice must be provided

within a reasonable time, generally 45

days, before the effective date of a plan

amendment subject to ERISA. See §

204(h) of ERISA and IRC § 4980F.

Must be furnished within a “reasonable”

period of time after the failure. Notice

is not required if a funding waiver is

requested in a timely manner; if waiver is

denied, notice must be provided within

60 days after the denial.

Certain information should be furnished

to participants or beneficiaries before the

time when investment instructions are

to be made; certain information must be

furnished upon request.

Employees whose benefits are suspended.

Employer sponsoring pension plan from 

which transfer is made must give notice to 

the Secretaries of Labor and the Treasury, 

each employee organization representing 

plan participants, and the plan 

administrator. Plan administrator must

notify each participant and beneficiary

under the plan.

Participants, and alternate payees (i.e.,

spouse, former spouse, child, or other

dependent of a participant named in a 

DRO as having a right to receive all or a 

portion of the participant’s plan benefits).

Participants, alternate payees under a

QDRO, contributing employers, and certain

employee organizations.

Participants, beneficiaries, and alternative

payees under QDROs.

Participants and beneficiaries, as 

applicable.

10
Document Document Type of Information Type of Information To Whom To Whom When When

Notice of Blackout Period for

Individual Account Plans

Qualified Default Investment

Alternative Notice*

Automatic Contribution Arrangement

Notice*

Annual Funding Notice

Multiemployer Plan Summary Report

Notification of any period of more than 

3 consecutive business days when there 

is a temporary suspension, limitation or 

restriction under an individual account plan

on directing or diversifying plan assets,

obtaining loans, or obtaining distributions.

Advance notice to participants and

beneficiaries describing the circumstances

under which contributions or other 

assets will be invested on their behalf in a 

qualified default investment alternative,

the investment objectives of the qualified

default investment alternative, and the right

of participants and beneficiaries to direct

investments out of the qualified default

investment alternative. See 29 CFR §

2550.404c-5. See also ERISA § 514(e)(3).

A plan administrator of an automatic

contribution arrangement shall provide a

notice under ERISA § 514(e)(3). Generally,

this notice shall inform participants of 

their rights and obligations under the 

arrangement.

Basic information about the status and

financial condition of the defined benefit

pension plan, including the plan’s funding

percentage; assets and liabilities; and a

description of the benefits guaranteed by

the PBGC. See ERISA § 101(f) and Field

Assistance Bulletin 2009-01.

Certain financial information, such as

contribution schedules, benefit formulas,

number of employers obligated to 

contribute, number of participants on

whose behalf no contributions were made

for a specified period of time, number of

withdrawing employers, and withdrawal

liability. See ERISA § 104(d).

Participants and beneficiaries of individual

account plans affected by such blackout

periods and issuers of affected employer

securities held by the plan.

Participants and beneficiaries on whose

behalf an investment in a QDIA may be

made.

Each participant to whom the arrangement

applies. See ERISA § 514(e)(3).

Participants, beneficiaries receiving benefits, 

each labor organization representing 

participants under the plan, each employer 

that has an obligation to contribute under 

the plan, and PBGC.

Each employee organization and to 

each employer that has an obligation to 

contribute to the plan.

Generally at least 30 days but not more 

than 60 days advance notice. See ERISA § 

101(i) and 29 CFR § 2520.101-3 for further 

information on the notice requirement.

An initial notice must be furnished at least 

30 days in advance of the date of plan 

eligibility, or at least 30 days in advance 

of the date of any first investment in a 

qualified default investment alternative 

on behalf of a participant or beneficiary; 

or on or before the date of plan eligibility 

if the participant has the opportunity to 

make a permissible withdrawal within the

first 90 days. Further, there is an annual

notice requirement within a reasonable

period of time of at least 30 days in 

advance of each subsequent plan year.

See 29 CFR § 2550.404c-5.

The plan administrator of an automatic

contribution arrangement shall, within a 

reasonable period before such plan year, 

provide the notice. See ERISA § 514(e)(3).

Not later than 120 days after the plan year 

for large plans. Small plans (100 or fewer 

participants) must furnish the notice no 

later than the earlier of the date on which 

the annual report is filed or the latest date 

the annual report must be filed (including 

extensions).

Within 30 days after the due date of the

annual report.

* Use of the IRS sample Automatic Enrollment Notice posted on the IRS website may be used to satisfy these two notice requirements. See Field Assistance Bulletin 2008-03, Question 8.

11
Document Document Type of Information Type of Information To Whom To Whom When When

Multiemployer Pension Plan 

Information Made Available on 

Request

Multiemployer Plan Notice of Potential 

Withdrawal Liability 

Notice of Funding-based Limitation

Notice of Right to Divest

Disclosures required for the Fiduciary 

Safe Harbor for Automatic Rollovers 

to Individual Retirement Plans for 

Certain Mandatory Distributions 

Exceeding $1,000.

Copies of periodic actuarial reports, 

quarterly, semi-annual, or annual financial 

reports, and amortization extension 

applications. See ERISA § 101(k), and 29 

CFR § 2520.101-6.

Estimated amount of employer’s 

withdrawal liability and how such 

estimated liability was determined. See 

ERISA § 101(l).

The plan administrator of a single-employer 

or multiple employer defined benefit plan 

must provide a notice of specified fundingbased limits on benefit accruals and benefit 

distributions. See ERISA § 101(j).

Notice of right to sell company stock and 

reinvest proceeds into other investments 

available under the plan. Notice also must 

describe the importance of diversifying the 

investment of retirement account assets. 

See ERISA § 101(m). IRS Notice 2006-107 

provides a model notice.

In order to qualify for the safe harbor, a 

plan fiduciary must furnish to participants 

a summary plan description (SPD) or a 

summary of material modifications (SMM) 

that describes the plan’s automatic rollover 

provisions, including an explanation that 

if a participant is subject to mandatory 

distribution and fails to make an election 

regarding a form of benefit distribution, the 

participant’s account balance will be rolled 

over into an individual retirement plan. See 

29 CFR §2550.404a-2.

Participants, beneficiaries receiving benefits, 

each labor organization representing 

participants under the plan, and each 

employer that has an obligation to 

contribute to the plan.

Any employer who has an obligation to 

contribute to the plan.

Participants and beneficiaries.

Participants, alternate payees with accounts 

under the plan, and beneficiaries of 

deceased participants. See ERISA § 204(j).

Separating participants subject to 

mandatory distributions under the Internal 

Revenue Code.

Within 30 days of written request. 

Requester not entitled to receive more 

than one copy of any report or application 

during any 12-month period. See ERISA 

§ 101(k).

Generally, within 180 days of a written 

request.

Generally, within 30 days after a plan 

becomes subject to a specified fundingbased limitation, as well as at any other 

time determined by the Secretary of the 

Treasury. See IRS Notice 2012-46.

Not later than 30 days before the first date 

on which the individuals are eligible to 

exercise their rights. See ERISA § 101(m).

The disclosure by SPD or SMM must be

provided before mandatory distributions

are made, and will be sufficient if 

provided in conjunction with the notice

required under Code section 402(f) which

must be provided to a plan participant no

less than 30 days and no more than 180

days before the date of a distribution.

See IRS Notice 2009-68.

12
Document Type of Information To Whom When

Notice of Plan Termination pursuant

to the Safe Harbor for Distributions

from Terminated Individual

Account Plans

Notice of Critical or Endangered

Status

Participant Plan and Investment Fee

Disclosures

A plan fiduciary (including a qualified

termination administrator) must provide a 

notice to participants and beneficiaries of 

the plan’s termination and distribution

options and procedures to make an

election. In addition, the notice must

provide information about the account

balance; explain, if known, what fees, if any, 

will be paid from the participant or 

beneficiary’s retirement plan; and provide 

the name, address and telephone number of 

the individual retirement plan provider, if 

known, and of the plan administrator or

other fiduciary from whom information

about the termination may be obtained. See

29 CFR § 2550.404a-3

The sponsor of a multiemployer defined

benefit pension plan must provide notice if

the plan is in critical or endangered status

because of funding or liquidity problems.

The notice must include an explanation

of the possibility that certain adjustable

benefits may be reduced. See IRC § 432.

The plan administrator must furnish

information about the administrative 

and investment costs of participation in 

401(k)-type plans. This includes general 

information about the mechanics and 

structure of the plan, such as how to give 

investment directions, and information 

about the plan’s administrative costs 

(e.g., recordkeeping, legal) and individual 

charges that may be assessed to participants

(for loans, QDROs, etc.). This also includes

a comparative chart with information about 

the plan’s investment options, including 

investment fees and expenses, performance 

and benchmark data, an active website 

address with supplemental investment 

information, and a glossary of terms to 

assist participants in understanding the 

plan’s investment options. See 29 CFR § 

2550.404a-5.

The notice will be given during 

the winding up process of the 

plan termination. Participants and 

beneficiaries have 30 days from the 

receipt of the notice to elect a form of 

distribution.

Not later than 30 days after the plan 

actuary’s annual certification, if the 

actuary certifies that the plan is in critical 

or endangered status. For a model 

critical status notice, see dol.gov/ebsa/

criticalstatusnotices.html.

General information about the plan and

potential administrative and individual

costs, as well as a “comparative chart” of

key information about plan investment

options, must be furnished annually.

On at least a quarterly basis, participants

must receive a statement of the dollar

amount of administrative and individual

fees that were charged to their accounts.

This information may, in certain 

circumstances, be included in the plan’s 

SPD and participants’ Periodic Pension 

Benefit Statements.

Participants or beneficiaries in terminated 

individual account plans. 

Participants, beneficiaries, the bargaining 

parties, PBGC, and the Department of 

Labor.

Generally, participants and beneficiaries 

with the authority to direct their own 

investments in individual account plans.

13
Document Type of Information To Whom When

Plan Service Provider Disclosures Certain plan service providers must 

provide detailed information about the 

compensation, both direct and indirect, that 

they will receive for providing services to 

pension plans. Service providers also may 

have to furnish information to assist plans 

in complying with other ERISA reporting 

and disclosure requirements (e.g., Form 

5500 Annual Report, Participant Plan and 

Investment Fee Disclosures). See 29 CFR 

§ 2550.408b-2(c) for definitions of which 

service providers must comply and the

specific disclosures that must be furnished.

Plan fiduciaries responsible for hiring 

pension plan service providers.

Generally, disclosure must be furnished 

to the plan fiduciary reasonably in

advance of entering into a contract or

arrangement with the service provider. 

See 29 CFR § 2550.408b-2(c) for 

provisions on when changes or updates 

to previously disclosed information must 

be furnished by the service provider.

14
Document Type of Information To Whom When

Document Type of Information To Whom When

Overview of Basic PBGC Reporting and Disclosure Requirements

Section 1: Pension Insurance Premiums (for covered single-employer and multiemployer defined benefit plans)

(ERISA §§ 4006 and 4007; 29 CFR Parts 4006 and 4007)* 

Section 2: Standard Terminations (for covered single-employer defined benefit plans) 

(ERISA §§ 4041 and 4050; 29 CFR Parts 4041 and 4050)

Comprehensive Premium Filing

Notice of Intent to Terminate

Form 500 - Standard Termination Notice

Notice of Plan Benefits

Form 501 - Post-Distribution 

Certification

Schedule MP - Missing Participants

Annual premium payment (with supporting 

data) for all plans.

Advises of proposed termination and 

provides information about the termination 

process.

Advises of proposed termination and 

provides plan data.

Provides information on each person’s 

benefits.

Certifies that distribution of plan assets has 

been properly completed.

Advises of a participant or beneficiary 

under a terminating plan whom the plan 

administrator cannot locate.

By the 15th day of the 10th calendar 

month that begins on or after the 1st 

day of the premium payment year. 

At least 60 and no more than 90 days 

before proposed termination date. 

(If possible insurers not known at 

this time, supplemental notice no 

later than 45 days before distribution 

date.)

No later than 180 days after proposed 

termination date.

No later than the time Form 500 

(Standard Termination Notice) is filed 

with PBGC.

No later than the 30th day after 

distribution of plan assets completed. 

(If PBGC assesses a penalty, it will do so 

only to the extent the form is filed more 

than 90 days after distribution deadline, 

including extensions.)

Filed with Form 501. (See above for 

time limits.)

PBGC

 

Participants, beneficiaries, alternate payees, 

and union.

PBGC

Participants, beneficiaries, and alternate 

payees.

PBGC

PBGC

*To electronically submit premium filings and payments to the PBGC, use PBGC’s online application, My Plan Administration Account (My PAA). My PAA and more information can be 

found at the PBGC’s Website (pbgc.gov) on the page for Practitioners under Premium Filings.

15
Document Type of Information To Whom When

Section 3: Distress Terminations (for covered single-employer defined benefit plans) 

(ERISA §§ 4041 and 4050; 29 CFR Parts 4041 and 4050)

At least 60 days and (except with PBGC 

approval) no more than 90 days before 

proposed termination date.

No later than the time Form 600 (Notice 

of Intent to Terminate) is filed with 

PBGC. 

No later than 15 days after (1) receipt of 

a request from the affected party for the 

information; or (2) the provision of new 

information to the PBGC relating to a 

previous request.

Concurrent with request to Bankruptcy 

Court.

No later than the 120th day after the 

proposed termination date.

No later than the 30th day after 

distribution of plan assets completed. 

(If PBGC assesses a penalty, it will do 

so only to the extent the form is filed 

more than 90 days after the distribution 

deadline, including extensions.)

Filed with Form 602. (See above for the 

time limits.)

PBGC

Participants, beneficiaries, alternate payees, 

and union.

Participants, beneficiaries, alternate payees, 

and union.

PBGC

PBGC

PBGC

PBGC

Advises of proposed termination, 

demonstrates satisfaction of distress criteria, 

and provides plan and sponsor/controlled 

group data.

Advises of proposed termination and 

provides information about the termination 

process.

A plan administrator must disclose 

information it has submitted to PBGC in 

connection with a distress termination. 

See ERISA § 4041(c)(2). (Note that a plan 

administrator or a plan sponsor must 

disclose information it has submitted to 

PBGC in connection with a PBGC-initiated 

termination. See ERISA § 4042(c)(3).)

Advises of sponsor’s/controlled group 

member’s request to Bankruptcy Court 

to approve plan termination based upon 

reorganization test. 

Provides information on the plan and 

whether ERISA Title IV benefits have been 

reduced.

Certifies the distribution of plan assets has 

been properly completed for a plan that is 

sufficient for guaranteed benefits.

Advises of a participant or beneficiary 

under a terminating plan whom the plan 

administrator cannot locate. (This assumes 

plan is sufficient for guaranteed benefits.)

Form 600 - Distress Termination 

Notice of Intent to Terminate

Notice of Intent to Terminate to 

Affected Parties Other than PBGC

Disclosure of Termination 

Information

Notice of Request to Bankruptcy 

Court to Approve Termination

Form 601 - Distress Termination 

Notice, Single-Employer Plan 

Termination

Form 602 - Post-Distribution 

Certification for Distress 

Termination

Schedule MP - Missing Participants

16
Document Type of Information To Whom When

Section 4: Other Reports (for covered single-employer defined benefit plans)

Form 10 - Post-Event Notice of 

Reportable Events

Form 10-Advance - Advance Notice 

of Reportable Events

Form 200 - Notice of Failure to Make 

Required Contributions

Reporting of Substantial Cessation 

of Operation and of Withdrawal of 

Substantial Employer

Annual Financial and Actuarial 

Information Reporting

Requires submission of information relating 

to event, plan, and controlled group for: 

failure to make a required minimum 

funding payment, active participant 

reduction, change in contributing sponsor 

or controlled group, application for funding 

waiver, liquidation, bankruptcy, and 

various other events. See ERISA § 4043 and 

29 CFR Part 4043. 

Requires submission of information relating 

to event, plan, and controlled group 

for: change in contributing sponsor or 

controlled group, liquidation, loan default, 

transfer of benefit liabilities, and various 

other events. This requirement applies to 

privately held controlled groups with plans 

having aggregate unfunded vested benefits 

over $50 million and an aggregate funded 

vested percentage under 90 percent. See 

ERISA § 4043 and 29 CFR Part 4043.

Requires submission of information relating 

to plan and controlled group where plan 

has aggregate missed contributions of more 

than $1 million. See ERISA § 302(f)(4) and 

29 CFR Part 4043, subparts A and D.

Advises PBGC of certain cessations of 

operation and of withdrawals of substantial 

employers and requests determination of 

liability. See ERISA §§ 4062(e) and 4063(a).

Requires submission of actuarial and 

financial information for certain controlled 

groups with substantial underfunding. See 

ERISA § 4010 and 29 CFR Part 4010.

No later than 30 days after plan 

administrator or contributing sponsor 

knows (or has reason to know) the event 

has occurred. (Extensions may apply)

At least 30 days in advance of effective 

date of event. (Extensions may apply)

No later than 10 days after contribution 

due date.

No later than 60 days after event.

No later than 105 days after the close 

of the filer’s information year, with a 

possible extension for certain required 

actuarial information until 15 days after 

filing deadline for annual report (Form 

5500).

PBGC

PBGC

PBGC

PBGC

PBGC

17
Overview of Form 5500 and Form M-1 Annual Reporting Requirements

beginning of the plan year); and direct filing entities (DFEs). The Form 

5500-SF is a simplified version of the Form 5500 that certain small plans 

may be eligible to file instead of the Form 5500. A quick reference chart 

for the 2013 Form 5500 immediately follows this section and describes 

the basic Form 5500 filing requirements for small plans, large plans, and 

DFEs. It also contains a description of the type of small plan that may be 

eligible to file the Form 5500-SF. 

The Form 5500-EZ cannot be submitted electronically through EFAST2. 

However, a “one-participant” plan (see the instructions for the Form 

5500-SF) that is eligible to file the Form 5500-EZ may elect to file the 

Form 5500-SF electronically with EFAST2 rather than filing a Form 5500-

EZ on paper with the IRS. For more information on filing the Form 5500-

EZ on paper with the IRS, see the instructions for the Form 5500-EZ, at 

irs.gov, or call 1-877-829-5500.

The Form 5500 and the Form 5500-SF filed by plan administrators and 

the Form 5500 filed by GIAs are due by the last day of the 7th calendar 

month after the end of the plan or GIA year (not to exceed 12 months 

in length). See the Form 5500 and the Form 5500-SF instructions for 

information on extensions up to an additional 21⁄2 months. The Form 

5500 filed by DFEs other than GIAs are due no later than 91⁄2 months 

after the end of the DFE year. 

Certain employee benefit plans are exempt from the annual reporting 

requirements or are eligible for limited reporting options. The major 

classes of plans exempt from filing an annual report or eligible for 

limited reporting are described in the Form 5500 and the Form 5500-SF 

instructions. Effective beginning with the 2013 plan year, all welfare 

plans required to file Form M-1, Report for Multiple Employer Welfare 

Arrangements (MEWAs) and Certain Entities Claiming Exception (ECEs), 

must file an annual report in the Form 5500 Annual Return/Report series 

regardless of plan size or type of funding. See 78 Fed. Reg. 13781, 13796, 

13899 (Mar. 1, 2013).

Form 5500 Annual Reporting Requirements

The Department of Labor, in conjunction with the Internal Revenue 

Service (IRS) and the PBGC, publishes the Form 5500 Annual Return/

Report of Employee Benefit Plan and the Form 5500-SF Short Form 

Annual Return/Report of Small Employee Benefit Plan. The Form 5500 

series is used by plan administrators and certain “direct filing entities” 

to satisfy various annual reporting obligations under ERISA and the 

Internal Revenue Code (Code).

Direct filing entities, or DFEs, are investment or insurance arrangements 

that plans participate in and that are required to or allowed to file the 

Form 5500 directly with EBSA. DFEs include master trust investment 

accounts (MTIAs), bank common/collective trusts (CCTs), insurance 

pooled separate accounts (PSAs), 103-12 investment entities (103-12 IEs), 

and group insurance arrangements (GIAs). MTIAs are the only DFE for 

which the filing of the Form 5500 is mandatory. Employee benefit plans 

that participate in a CCT, PSA, 103-12 IE, or GIA that files a Form 5500 as 

a DFE are eligible for certain annual reporting relief in connection with 

the plan’s own Form 5500 filing requirement.

All Forms 5500 and Forms 5500-SF must be filed electronically using 

the ERISA Filing Acceptance System (EFAST2). Filers may file online 

using EFAST2’s Web-based IFILE filing system, or filers may file through 

an EFAST2-approved vendor. All delinquent and amended filings of 

Title I plans must also be submitted electronically through EFAST2. 

More information about electronic filing under EFAST2 is available at 

efast.dol.gov.

The Form 5500 filing requirements vary according to the type of filer. 

There are three general types of Form 5500 filers: small plans (generally 

plans with fewer than 100 participants as of the beginning of the plan 

year); large plans (generally plans with 100 or more participants as of the 

18
Check the EFAST2 Internet site at efast.dol.gov and the latest Form 5500 

and Form 5500-SF instructions for information on who is required to file, 

how to complete the forms, when to file, EFAST2-approved software, 

and electronic filing options. You can also visit dol.gov/ebsa/5500main.

html to view the Form 5500 and the Form 5500-SF. Schedules and 

instructions are also posted on that web page.

Form M-1 Annual Reporting Requirements

Administrators of multiple employer welfare arrangements (MEWAs)

and certain other entities that offer or provide coverage for medical care 

to employees of two or more employers are generally required to file the 

Form M-1 (Report for Multiple Employer Welfare Arrangements (MEWAs) 

and Certain Entities Claiming Exception (ECEs)). The Form M-1 is filed 

with EBSA and can be filed online at askebsa.dol.gov/mewa. A quick 

reference chart on Reporting Requirements for MEWAs and ECEs is on 

page 22. Also, check the EBSA Internet site at dol.gov/ebsa for more 

information on the Form M-1.

19
Large Pension Plan Small Pension Plan2 Small Welfare Plan2 Large Welfare Plan DFE

Quick Reference Chart of Form 5500, Schedules, and Attachments (Not applicable for Form 5500-SF Filers)1*

Form 5500

Schedule A 

(Insurance Information)

Schedule C (Service 

Provider Information)

Schedule D (DFE/

Participating Plan 

Information)

Schedule G (Financial 

Schedules)

Schedule H (Financial 

Information)

Schedule I

(Financial Information)

Must complete.3

Must complete if plan has 

insurance contracts.

Must complete Part I if 

service provider was paid 

$5,000 or more, Part II if 

a service provider failed 

to provide information 

necessary for the 

completion of Part I, and 

Part III if an accountant or 

actuary was terminated.

Must complete Part I if plan 

participated in a CCT, PSA, 

MTIA, or 103-12 IE.

Must complete if Schedule 

H, lines 4b, 4c, or 4d are

“Yes.”3

Must complete.3, 5

Not required.

Must complete.

Must complete if plan has 

insurance contracts.

Must complete Part I if 

service provider was paid 

$5,000 or more, Part II if 

a service provider failed 

to provide information 

necessary for the 

completion of Part I, and 

Part III if an accountant or 

actuary was terminated.

Must complete Part I if plan 

participated in a CCT, PSA, 

MTIA, or 103-12 IE.

Must complete if Schedule 

H, lines 4b, 4c, or 4d are 

“Yes.”

Must complete.5

Not required.

Must complete.

Must complete if plan has 

insurance contracts.4

Not required.

Must complete Part I

if plan participated in

a CCT, PSA, MTIA, or

103-12 IE.4

Not required.

Not required.

Must complete.4

Must complete.3

Must complete if plan has 

insurance contracts.4

Not required.

Must complete Part I if plan 

participated in a CCT, PSA, 

MTIA, or 103-12 IE.4

Not required.3

Not required.

Must complete.4

Must complete.

Must complete if MTIA, 

103-12 IE, or GIA has 

insurance contracts.

MTIAs, GIAs, and

103-12 IEs must complete 

Part I if service provider 

paid $5,000 or more, 

and Part II if a service 

provider failed to provide 

information necessary 

for the completion of 

Part I. GIAs and 103-12 

IEs must complete Part 

III if accountant was 

terminated.

All DFEs must complete 

Part II, and DFEs that 

invest in a CCT, PSA, 

or 103-12 IE must also 

complete Part I.

Must complete if 

Schedule H, lines 4b, 4c, 

or 4d for a GIA, MTIA, or 

103-12 IE are “Yes.”

All DFEs must complete 

Parts I, II, and III. MTIAs, 

103-12 IEs, and GIAs 

must also complete Part 

IV.5

Not required.

*See footnotes for certain exemptions and other technical requirements. All footnotes for this chart are on page 21.

20
Large Pension Plan Small Pension Plan2 Small Welfare Plan2 Large Pension Plan Small Pension Plan2 Large Welfare Plan Large Welfare Plan Small Welfare Plan2 DFE DFE

Schedule MB 

(Actuarial Information)

Schedule R

(Pension Plan

Information)

Schedule SB 

(Actuarial Information)

Accountant’s Report

Must complete if 

multiemployer defined 

benefit plan or money 

purchase plan subject 

to minimum funding 

standards.6

Must complete.7

Must complete if

single-employer or 

multiple-employer defined 

benefit plan, including an 

eligible combined plan 

and subject to minimum 

funding standards.

Must attach.

Must complete if 

multiemployer defined 

benefit plan or money 

purchase plan subject 

to minimum funding 

standards.6

Must complete.4, 7

Must complete if

single-employer or 

multiple-employer defined 

benefit plan, including an 

eligible combined plan 

and subject to minimum 

funding standards.

Not required unless 

Schedule I, line 4k, is 

checked “No.”

Not required.

Not required.

Not required.

Must attach.3

Not required.

Not required.

Not required.

Not required.

1 This chart provides only general guidance. Not all rules and requirements are reflected. Refer to specific Form 5500 instructions for complete information on filing requirements (e.g., Who Must File and What To File). For 

example, a pension plan is exempt from filing any schedules if the plan uses Code section 408 individual retirement accounts as the sole funding vehicle for providing benefits. See Limited Pension Plan Reporting.

2 Pension plans and welfare plans with fewer than 100 participants at the beginning of the plan year that are not exempt from filing an annual return/report may be eligible to file the Form 5500-SF, a simplified report. 

In addition to the limitation on the number of participants, a Form 5500-SF may only be filed for a plan that is exempt from the requirement that the plan’s books and records be audited by an independent qualified 

public accountant (but not by reason of enhanced bonding), has 100 percent of its assets invested in certain secure investments with a readily determinable fair market value, holds no employer securities, and is not a 

multiemployer plan. See Who Must File.

3 Unfunded, fully insured, or combination unfunded/fully insured welfare plans covering fewer than 100 participants at the beginning of the plan year that meet the requirements of 29 CFR 2520.104-20 are exempt 

from filing an annual report. See Who Must File. Such a plan with 100 or more participants must file an annual report, but is exempt under 29 CFR 2520.104-44 from the accountant’s report requirement and completing 

Schedule H, but MUST complete Schedule G, Part III, to report any nonexempt transactions. See What To File. All plans required to file Form M-1, Report for Multiple Employer Welfare Arrangements (MEWAs) and Certain 

Entities Claiming Exception (ECEs), must file a Form 5500 regardless of plan size or type of funding, including completing Schedule G, Part III, to report nonexempt transactions.

4 Do not complete if filing the Form 5500-SF instead of the Form 5500.

5 Schedules of assets and reportable (5 percent) transactions also must be filed with the Form 5500 if Schedule H, line 4i or 4j is “Yes.”

6 Money purchase defined contribution plans that are amortizing a funding waiver are required to complete lines 3, 9, and 10 of the Schedule MB in accordance with the instructions. Also see instructions for line 5 of 

Schedule R and line 12a of Form 5500-SF.

7 A pension plan is exempt from filing Schedule R if all of the following conditions are met:

• The plan is not a defined benefit plan or otherwise subject to the minimum funding standards of Code section 412 or ERISA section 302.

• No plan benefits that would be reportable on line 1 of Part I of this Schedule R were distributed during the plan year. See the instructions for Schedule R, Part I, line 1.

• No benefits, as described in the instructions for Schedule R, Part I, line 2, were paid during the plan year other than by the plan sponsor or plan administrator. (This condition is not met if benefits were paid by the 

trust or any other payor(s) which are reportable on IRS Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc., using an EIN other than that of the 

plan sponsor or plan administrator reported on line 2b or 3b of Form 5500.)

• Unless the plan is a profit-sharing, ESOP or stock bonus plan, no plan benefits of living or deceased participants were distributed during the plan year in the form of a single-sum distribution. See the instructions for 

Schedule R, Part I, line 3.

• The plan is not an ESOP.

• The plan is not a multiemployer defined benefit plan.

Not required.

Not required.

Not required.

Must attach for a GIA or 

103-12 IE.

21
Document Type of Information To Whom When

MEWAs and ECEs Quick Reference Chart: Form M-11

MEWA or ECE custodial and financial 

information, states in which coverage is 

provided, insurance information, number 

of participants covered, information about 

enforcement actions, and information about 

compliance with Part 7 of ERISA, including 

any litigation alleging non-compliance.

Administrators of MEWAs and ECEs that 

offer or provide coverage for medical care 

to employees of two or more employers 

(including one or more self-employed 

individuals) are generally required to file the 

Form M-1.

An ECE is an entity that claims it is not a 

MEWA due to the exception in the definition 

of MEWA for entities that are established and 

maintained under or pursuant to one or more 

agreements that the Secretary of Labor finds 

to be collective bargaining agreements. For 

more information on this exception, see 29 

CFR § 2510.3-40.

Annual Report: Generally due by March 1st of the year 

following the calendar year for which report is required. 

A 60-day extension is available. For ECEs, an annual 

report is required to be filed only if the ECE was last 

originated within the 3 years before the annual filing due 

date.

MEWA Registration: Generally due upon the following 

five events, should they occur: 30 days prior to operating 

in any state; within 30 days of knowingly operating in 

any additional state or states that were not indicated on 

a previous Form M-1 filing; within 30 days of operating 

with regard to the employees of an additional employer 

(or employers, including one or more self-employed 

individuals) after a merger with another MEWA; within 

30 days of the date the number of employees receiving 

coverage for medical care under the MEWA is at least 50 

percent greater than the number of such employees on the 

last day of the previous calendar year; or within 30 days 

of experiencing a material change as defined in the Form 

M-1 instructions. A MEWA may have to register more 

than once during the reporting year.

ECE Origination: Generally due upon the following three 

events, should they occur: 30 days prior to operating 

with regard to the employees of two or more employers 

(including one or more self-employed individuals); within 

30 days from when ECE begins operating following a 

merger with another ECE (unless all of the ECEs that 

participate in the merger previously were last originated 

at least three years prior to the merger); or within 30 days 

from when the number of employees receiving coverage 

for medical care under the ECE is at least 50 percent 

greater than the number of such employees on the last 

day of the previous calendar year (unless the increase is 

due to a merger with another ECE under which all ECEs 

that participate in the merger were last originated three 

years prior to the merger). An ECE may be originated 

more than once during the reporting year. 

ECE Special Filing: Due within 30 days of a special filing 

event described below, only if the ECE was last originated 

within three years before a special filing event: the ECE 

begins knowingly operating in any additional state or 

states that were not indicated on a previous Form M-1 

filing; or the ECE experiences a material change as defined 

in the Form M-1 instructions. An ECE may experience a 

special filing event more than once during the reporting 

year. 

1 This chart provides only general guidance and not all rules and requirements are reflected.

Form M-1

Report for Multiple Employer Welfare 

Arrangements (MEWAs) and Certain 

Entities Claiming Exception (ECEs)

EBSA

22
EBSA Resources 

For more information about EBSA’s reporting and disclosure 

requirements, contact:

U.S. Department of Labor

Employee Benefits Security Administration

200 Constitution Ave., N.W.

Washington, DC 20210

1-866-444-3272

Website: dol.gov/ebsa

For assistance completing the Form 5500, call the EFAST Help Line at 

1-866-463-3278.

For assistance completing the Form M-1, call (202) 693-8360.

The following publications may be helpful in providing a more detailed 

explanation on specific subject matter:

An Employer’s Guide to Group Health Continuation Coverage Under 

COBRA

Provides a general explanation of the COBRA right to purchase a 

temporary extension of group health insurance.

QDROs: The Division of Retirement Benefits Through Qualified 

Domestic Relations Orders

Addresses the division of retirement benefits during divorce or legal 

separation.

Troubleshooter’s Guide to Filing the ERISA Annual Report (Form 5500)

Focuses on how to avoid common reporting errors.

Compliance Assistance Guide: Health Benefits Coverage Under Federal 

Law

Describes the obligations of group health plans and group health 

insurance issuers under Part 7 of Title I of ERISA, including sample 

language that may be used to meet disclosure requirements.

These and other EBSA publications may be obtained from:

Toll-free number: 1-866-444-3272

Website: dol.gov/ebsa

PBGC Resources 

For information about PBGC’s reporting and disclosure requirements, 

call 1-800-736-2444 or (202) 326-4242.

For premium-related questions, send an e-mail to premiums@pbgc.gov

or write to:

Pension Benefit Guaranty Corporation

Department 77840

P.O. Box 77000

Detroit, MI 48277-0840

For questions on standard terminations, send an e-mail to standards@

pbgc.gov or write to:

Pension Benefit Guaranty Corporation 

Standard Termination Compliance Division/

Processing and Technical Assistance Branch

1200 K St., N.W., Suite 930

Washington, DC 20005-4026

23
For questions on distress terminations and reportable events, send 

an e-mail to distress.term@pbgc.gov, advance.report@pbgc.gov (for 

advance questions), or post-event.report@pbgc.gov (for post-event 

questions), or write to:

Pension Benefit Guaranty Corporation

Department of Insurance Supervision and Compliance

1200 K Street, N.W., Suite 270

Washington, DC 20005-4026

For additional information, visit PBGC’s Website: pbgc.gov.

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U.S. Department of Labor

September 2014 Employee Benefits Security Administration

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