{"abstract":"This document contains final revisions to the instructions for the Form 5500 Annual Return/Report of Employee Benefit Plan and Form 5500-SF Short Form Annual Return/Report of Small Employee Benefit Plan effective for plan years beginning on or after January 1, 2021. These final revisions to the instructions were included in a broader proposal of form and instruction changes published on September 15, 2021. The limited number of instruction changes in this document implement annual reporting changes for multiple-employer plans (including pooled employer plans) that result from statutory provisions in section 101 of the Setting Every Community Up for Retirement Enhancement Act of 2019 (SECURE Act). The other changes to the Form 5500 Annual Return/Report included in the September 2021 proposal will be the subject of one or more separate and later final notices.","action":"Final forms revisions.","agencies":[{"raw_name":"DEPARTMENT OF LABOR","name":"Labor Department","id":271,"url":"https://www.federalregister.gov/agencies/labor-department","json_url":"https://www.federalregister.gov/api/v1/agencies/271","parent_id":null,"slug":"labor-department"},{"raw_name":"Employee Benefits Security Administration","name":"Employee Benefits Security Administration","id":131,"url":"https://www.federalregister.gov/agencies/employee-benefits-security-administration","json_url":"https://www.federalregister.gov/api/v1/agencies/131","parent_id":271,"slug":"employee-benefits-security-administration"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/2021/12/29/2021-27764.html","cfr_references":[{"chapter":null,"citation_url":null,"part":"2520","title":29}],"citation":"86 FR 73976","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"The final instruction revisions in this document are effective for plan years beginning on or after January 1, 2021. The Form 5500 Annual Return/Report for the 2021 plan year generally is not required to be filed until seven months after the end of the 2021 plan year, e.g., July 2022 for calendar year plans, and a 2\\1/2\\-month extension is available.","disposition_notes":null,"docket_ids":[],"dockets":[],"document_number":"2021-27764","effective_on":"2021-01-01","end_page":73984,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2021/12/29/2021-27764.xml","html_url":"https://www.federalregister.gov/documents/2021/12/29/2021-27764/revision-of-annual-information-returnreports","images":{"ER29DE21.000":{"large":"https://img.federalregister.gov/ER29DE21.000/ER29DE21.000_large.png","original_size":"https://img.federalregister.gov/ER29DE21.000/ER29DE21.000_original_size.png"}},"images_metadata":{"ER29DE21.000":{"large":{"identifier":"ER29DE21.000","content_type":"image/png","size":56630,"width":823,"sha":"62c9f4c6ad1a900fcbc2c2941a7e1d63","url":"https://img.federalregister.gov/ER29DE21.000/ER29DE21.000_large.png","height":810},"original_size":{"identifier":"ER29DE21.000","content_type":"image/png","size":110938,"width":4209,"sha":"ab403ad2537ba42f67a751dede15e94c","url":"https://img.federalregister.gov/ER29DE21.000/ER29DE21.000_original_size.png","height":4141}}},"json_url":"https://www.federalregister.gov/api/v1/documents/2021-27764?publication_date=2021-12-29","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2021-12-29/2021-27764/mods.xml","not_received_for_publication":null,"page_length":9,"page_views":{"count":2216,"last_updated":"2026-10-22 22:15:04 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2021-12-29/pdf/2021-27764.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2021-27764.pdf?1640699120","publication_date":"2021-12-29","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2021/12/29/2021-27764.txt","regulation_id_number_info":{"1210-AB97":{"issue":"202210","html_url":"https://www.federalregister.gov/regulations/1210-AB97/implement-secure-act-and-related-revisions-to-employee-benefit-plan-annual-reporting-on-the-form-550","title":"Implement SECURE Act and Related Revisions to Employee Benefit Plan Annual Reporting on the Form 5500","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=202210&RIN=1210-AB97&operation=OPERATION_EXPORT_XML","priority_category":"Economically Significant"}},"regulation_id_numbers":["1210-AB97"],"regulations_dot_gov_info":{"supporting_documents":[],"regulatory_plan":{"html_url":"https://www.federalregister.gov/regulations/1210-AB97/implement-secure-act-and-related-revisions-to-employee-benefit-plan-annual-reporting-on-the-form-550","title":"Implement SECURE Act and Related Revisions to Employee Benefit Plan Annual Reporting on the Form 5500"},"comments_count":0,"agency_id":"EBSA","comments_url":"https://www.regulations.gov/docketBrowser?rpp=50&so=DESC&sb=postedDate&po=0&dct=PS&D=EBSA-2021-0006","supporting_documents_count":0,"docket_id":"EBSA-2021-0006","document_id":"EBSA-2021-0006-0117","regulation_id_number":"1210-AB97","title":"PROPOSED IMPLEMENTATION OF SECURE ACT REVISIONS TO FORM 5500 EMPLOYEE BENEFIT PLAN REPORTS","checked_regulationsdotgov_at":"2021-12-30T04:30:12Z"},"regulations_dot_gov_url":null,"significant":true,"signing_date":null,"start_page":73976,"subtype":null,"title":"Revision of Annual Information Return/Reports","toc_doc":"Annual Information Return/Reports","toc_subject":null,"topics":[],"type":"Rule","volume":86}