March 26, 2026
Form 5500, including all required schedules and attachments, is used to report information to the DOL concerning employee benefit plans and Direct Filing Entities (DFEs) that are subject to ERISA. Employers that sponsor ERISA benefit plans have compliance obligations regarding the annual filing of Form 5500 (Annual Return/Report of Employee Benefit Plan).
This publication focuses primarily on the reporting of participant headcounts on lines 5 and 6 as well as certain other information related to lines 8 and 9 of Form 5500. It also includes information about fidelity bond requirements for self-insured funded plans and penalties for noncompliance with Form 5500 filing requirements.