A Practice Note discussing the Form 5500 filing requirements that apply to retirement plans under the Employee Retirement Income Security Act of 1974 (ERISA) and Internal Revenue Code (Code). This Note addresses which retirement plans must file the Form 5500, how to count participants, the schedules and attachments to the Form 5500, and changes made by the Setting Every Community Up for Retirement Enhancement (SECURE) Act and SECURE 2.0.