Group health plan administrators are
reminded that Form 5500 must be filed with the U.S. Department of Labor
(DOL) by the last day of the seventh month after the plan year ends. For calendar-year plans, that due date falls on July 31.
Who Must File Form 5500?
In general, all group health plans covered by the Employee Retirement Income Security Act
(ERISA) are required to file Form 5500. However, group health plans
(whether fully insured, unfunded [meaning its benefits are paid as
needed directly from the general assets of the plan sponsor], or a
combination of the two) that covered fewer than 100 participants as of the beginning of the plan year are exempt from the Form 5500 filing requirement. For more on this requirement, click here.
How to File Form 5500
Forms 5500 must be filed electronically with the DOL using either the IFILE web-based filing system or an approved vendor's software.
Visit our ERISA section for more ERISA compliance information.