Form 5500 | Practical Law

Form 5500 | Practical Law

Form 5500

Form 5500

Practical Law Glossary Item 1-503-2340 (Approx. 3 pages)

Glossary

Form 5500

The annual report for employee benefit plans that is filed under the Employee Retirement Income Security Act of 1974 (ERISA) and Internal Revenue Code (Code).
Form 5500 and its accompanying schedules (as applicable) provide information to the government about a plan's financial condition, investments, and operations. The information that must be disclosed on Form 5500 and its schedules includes:
  • The plan's name.
  • The plan sponsor's name.
  • The number of participants in the plan.
  • Plan expenses and amounts paid to plan service providers.
  • Plan asset information.
For more information, see Practice Note, Form 5500 for Employee Benefit Plans: Overview.