Certain Group Health Plans Required to File
Group health plan administrators are reminded that Form 5500, Annual Return/Report of Employee Benefit Plan, 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, self-insured, 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.
How to File Form 5500
Forms 5500 and applicable Form 5500 Schedules must be filed electronically with the DOL through the ERISA Filing Acceptance System (EFAST2), using either the IFILE web-based filing system or EFAST2-approved vendor software.
Note: Even though Form 5500 is filed electronically, the plan administrator must keep a copy on file, and must make a paper copy available upon request to participants, beneficiaries, and the DOL.
For more information, please visit our section on Form 5500.