I 
119TH CONGRESS 
2D SESSION 
H. R. 7362 
To amend the Employment Retirement Income Security Act of 1974 to 
simplify the filing of Form 5500 for employee benefit plan administrators. 
IN THE HOUSE OF REPRESENTATIVES 
FEBRUARY 4, 2026 
Mr. GROTHMAN (for himself, Mr. NORCROSS, Mr. HAMADEH of Arizona, Mr. 
WILSON of South Carolina, Mr. FINE, Mr. MOYLAN, Mr. MESSMER, Mr. 
RULLI, and Mr. ALLEN) introduced the following bill; which was referred 
to the Committee on Education and Workforce, and in addition to the 
Committee on Ways and Means, for a period to be subsequently deter-
mined by the Speaker, in each case for consideration of such provisions 
as fall within the jurisdiction of the committee concerned 
A BILL 
To amend the Employment Retirement Income Security Act 
of 1974 to simplify the filing of Form 5500 for employee 
benefit plan administrators. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Form 5500 Filing Sim-
plification Act’’. 
SEC. 2. FORM 5500 FILING SIMPLIFICATION. 
(a) ERISA FILING.— 
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(1) FILING WITH SECRETARY AND FURNISHING 
INFORMATION TO PARTICIPANTS AND CERTAIN EM-
PLOYERS.—Section 104(a)(1) of the Employee Re-
tirement Income Security Act of 1974 (29 U.S.C. 
1024(a)(1)) is amended by striking ‘‘within 210 
days after the close of such year (or within such 
time as may be required by regulations promulgated 
by the Secretary in order to reduce duplicative fil-
ing)’’ and inserting ‘‘not later than the date that is 
15 days after the end of the 9th calendar month 
that begins after the close of such year (or, if the 
Secretary determines that the employee benefit plan, 
or any sponsor, administrator, participant, bene-
ficiary, or other person with respect to such plan, 
has been affected by a disaster, fire, or action as de-
scribed in section 7508A(b) of the Internal Revenue 
Code of 1986, a later time determined appropriate 
by the Secretary)’’. 
(2) ANNUAL
REPORT
OF
PLAN
ADMINISTRA-
TORS.—Section 4065 of the Employee Retirement 
Income Security Act of 1974 (29 U.S.C. 1365) is 
amended, in the matter following paragraph (3), by 
striking ‘‘within 6 months after the close of the plan 
year’’ and inserting ‘‘not later than the date that is 
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15 days after the end of the 9th calendar month 
that begins after the close of the plan year’’. 
(b) TREASURY.—The Secretary of the Treasury shall 
conform Treasury Regulations and other guidance to the 
amendments made by subsection (a). 
(c) MODERNIZATION OF FILING STATEMENTS.— 
(1) IN GENERAL.—The Secretary of the Treas-
ury, the Secretary of Labor, and the Director of the 
Pension Benefit Guaranty Corporation, as appro-
priate, shall modify the returns required under sec-
tion 6058 of the Internal Revenue Code of 1986 and 
the reports required under sections 104 and 4065 of 
the Employee Retirement Income Security Act of 
1974 (29 U.S.C. 1024, 1365) to permit such return 
or report, and any additional information required to 
be submitted with such return or report, to be 
signed through electronic means. 
(2) GOOD-FAITH RELIANCE.—A plan shall be 
treated as satisfying the requirements of this section 
if it complies in good faith with the provisions of 
this section until the date on which the Secretary of 
the Treasury, the Secretary of Labor, and the Direc-
tor of the Pension Benefit Guaranty Corporation im-
plement the modifications required under paragraph 
(1) of this subsection. 
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(d) REGULATORY AUTHORITY.—The Secretary of 
Labor shall issue such regulations as are necessary to 
carry out the amendments made by this Act. 
(e) EFFECTIVE DATE.—The amendments made by 
this Act shall apply to plan years ending on or after the 
date of the enactment of this Act. 
Æ 
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