Retirement Plans Reporting and Disclosure Requirements

Publication 5411

Retirement Plans Reporting and Disclosure Requirements

Administrators or sponsors of retirement plans are generally

required by law to report certain information with the IRS, the

Department of Labor (DOL) and the Pension Benefit Guaranty

Corporation (PBGC), and to make a disclosure to affected parties

depending on a plan's type, size and circumstances.

This Retirement Plans Reporting and Disclosure Requirements

guide was prepared by the IRS as a quick reference tool for

certain basic reporting and disclosure requirements for retirement

plans under the Internal Revenue Code (IRC) and provisions of

the Employee Retirement Income Security Act of 1974 (ERISA)

administered by the IRS. This guide is not intended to be an

exhaustive list of possible civil penalties and other consequences

for reporting and disclosure violations. The Department of

Labor and the Pension Benefit Guaranty Corporation reviewed

the parts of the guide that concerns provisions the agencies

jointly administer. This guide should be used in conjunction with

the DOL’s publication: Reporting and Disclosure Guide for

Employee Benefit Plans.

Please be sure to check for current laws and regulations or

other DOL reporting and disclosure provisions on the Employee

Benefit Security Administration's website at www.dol.gov/ebsa.

Document

Type of Information

To Whom

When

Annual Reports to the IRS

Form 5500, Annual Return/

Report of Employee Benefit Plan

To provide information on plan’s qualification,

financial condition and operation

IRC 6058(a), 6057(b), 6059, ERISA Sections 104,

4065; Treas. Reg. 301.6058-1, 301.6057-2, DOL

Reg. 2520.104

DOL, IRS and PBGC

Must be filed electronically through EFAST2

system using EFAST2-approved third-party

software or IFILE (DOL’s free internet-based

filing tool)

DOL EBSA: Forms and Filing Instructions

DOL EFAST2 Frequently Asked EFAST2 Guide

EFAST2 Guide for Filers & Service Providers

Form 5500 Corner

Last day of the 7th calendar month

after the end of the plan year (July 31

for calendar-year plans)Extensions:

• by filing Form 5558, Application

for Extension of Time to File

Certain Employee Plan Returns,

to obtain a one-time extension of

time to file Form 5500 up to 2 ½

months. See Instructions for Form

5558; or

• by automatic extension of time to

file corporation income tax return; or

• by other special extensions of

time under certain circumstances,

such as extensions for Presidentiallydeclared disaster

Form 5500-SF, Short Form

Annual Return/Report of Small

Employee Benefit Plan

Simplified annual reporting Form 5500 for use by

certain small pension and welfare benefit plans

with fewer than 100 participants and certain other

requirements.

Same as Form 5500

Same as Form 5500

IRS

Same as Form 5500

See Instructions for details on which plan

sponsors are eligible to file to file Form 5500-SF.

Form 5500-EZ, Annual Return

of One-Participant (Owners/

Partners and Their Spouses)

Retirement Plan or A Foreign

Plan

Annual return used by one-participant plans and

certain foreign plans

IRC 6058(a)

See instructions for details on which plan

sponsors are eligible to file Form 5500-EZ.

Form 5500-EZ can be filed on paper with the

IRS or filed electronically through EFAST2

system.

For plan years beginning on or after January

1, 2024, a Form 5500-EZ must be filed

electronically through the EFAST2 system if a

filer is required to file at least 10 returns during

the calendar year. (See T.D. 9972),

File the paper Form 5500-EZ at the following

address:

Department of the Treasury

Internal Revenue Service

Ogden, UT 84201-0020

Retirement Plans Reporting and Disclosure Requirements

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Document

Type of Information

Annual Certification for

Multiemployer Defined

Benefit Plans

Form 15315 is used to report the actuarial

certification of a multiemployer plan’s status. The

plan actuary must file this form annually with the

IRS to satisfy the reporting requirements of IRC

Section 432(b)(3).

IRS

Plan actuary must certify whether the plan is in

endangered status for the plan year ( or would

be in endangered status for the plan year but

for the application of the special rule under IRC

Section 432(b)(5)); whether the plan is or will be

in critical status for the plan year or for any of

the succeeding 5 plan years; whether the plan is

in critical and declining status for the plan year.

The certification should include a statement as

to whether the plan is making the scheduled

progress in meeting the requirements of its funding

improvement or rehabilitation plan. The actuarial

projections, statements, and exhibits that are

relevant to the determination of the plan status can

be attached to this form.

• Email the form to Employee Plans at

EPCU@irs.gov with Multiemployer

Certification in the subject line, or

IRC 432(b)(3)

See Form 15315 Instructions for more information.

Form 8955-SSA,

Annual Registration

Statement Identifying

Separated Participants

With Deferred Vested

Benefits

To report information relating to each participant

who separated from service covered by the plan

and is entitled to deferred vested benefits under

the plan but is not paid this retirement benefits.

IRC 6057(a)

Announcement 2011-21

Form 8955-SSA Instructions

Form 8955-SSA Resources

To Whom

When

Plan sponsor

No later than the 90th day after the beginning of

the plan year.

Form 15315 can be filed using only one of

the following methods:

The plan's enrolled actuary must sign and date the

Form 15315.

• Fax the form to Employee Plans at 855215-7122,

• Mail the form to:

Department of the Treasury

Internal Revenue Service

Employee Plans

CHI-7602 - 25th Floor

230 S. Dearborn St.

Chicago, IL 60604

Note. More than one submission will

result in duplicate entries. The IRS

cannot guarantee security with email

submissions.

IRS

Same as Form 5500.

File Form 8955-SSA electronically through

the IRS FIRE system or on paper.

For plan years beginning on or after

January 1, 2024, a Form 8955-SSA must

be filed electronically through the IRS

FIRE system or any substance system, if

a filer is required to file at least 10 returns

during the calendar year. (See T.D. 9972)

File the paper Form 8955-SSA at the

following address:

Department of the Treasury

Internal Revenue Service Center

Ogden, UT 84201-0024

Retirement Plans Reporting and Disclosure Requirements

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Document

Type of Information

Form 5558, Application

for Extension of Time To

File Certain Employee

Plan Returns

To request a one-time extension of time to file

Forms 5500, 5500-SF or 5500-EZ; or Form 8955SSA.

See Form 5558 Instructions.

To Whom

IRS

Submit a separate Form 5558 for each

plan.

Note. A plan administrator of a DCG

reporting arrangement can file a single

Form 5558 for an extension of time to file

a Form 5500 Annual Return/Report. The

individual plans participating in a DCG

are covered by the single Form 5558

submitted by the plan administrator of

the DCG. The plan administrator is not

required to attach a list of participating

plans in the DCG to the Form 5558.

When

• File Form 5558 on or before the return/report’s

normal due date, which is the date the Form

5500, Form 5500-SF, Form 5500- EZ and/or

Form 8955-SSA would otherwise be due, without

extension.

Beginning January 1, 2025, Form 5588

can be filed electronically through EFAST2

using IFILE on the EFAST2 website or

using the EFAST2-approved third-party

software or can be filed on paper with the

IRS.

File the paper Form 5558 at the following

address:

Department of the Treasury

Internal Revenue Service Center

Ogden, UT 84201-0045.

Form 8868

Application for

Extension of Time

To File an Exempt

Organization Return or

Excise Taxes Related to

Employee Benefit Plans

To request an extension of up to 6 months to file

Form 5330, Return of Excise Taxes Related to

Employee Benefit Plans, or to request an automatic

6-month extension of time to file an Exempt

Organization Return.

See Form 8868 Instructions.

Retirement Plans Reporting and Disclosure Requirements

IRS

Note. Form 8868 was revised to include

the extension of time to file Form 5330.

Effective for plan years beginning on or

after January 1, 2023, a filer must use this

form instead of Form 5558 to request for

an extension of time to file Form 5330.

File Form 8868 by the due date of the return for

which you are requesting an extension. To request

an extension of time to file Form 5330, file Form

8868 in sufficient time for the IRS to consider and

act on it before the return’s normal due date.

If approved, you may be granted an extension of

up to 6 months after the normal due date for Form

5330. Form 5330 filers must complete

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Document

Type of Information

To Whom

When

If you do not file electronically, you can file

paper Form 8868 at the following address:

Part I, Part III, and sign under penalties of perjury.

Form 5330 has two Return Codes. Enter the

appropriate code if filing as individual, or other than

individual.

Internal Revenue Service

Mail Stop 6054

1973 N Rulon White Blvd.

Ogden, UT 84201–0045

Do not file for an extension of time by

attaching Form 8868 to the original return

when it is filed.

Retirement Plans Reporting and Disclosure Requirements

File a separate Form 8868 for each return for which

you are requesting an extension of time to file.

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Document

Type of Information

Form 1099-R, Distributions

From Pensions, Annuities,

Retirement or Profit- Sharing

Plans, IRAs, Insurance

Contracts, etc.

To report distributions of $10 or more for each person from

profit sharing or retirement plans, IRAs, annuities, pensions,

insurance contracts, survivor income benefit plans,

permanent and total disability payments under life insurance

contracts, charitable gift, annuities, etc.To report death

benefit payments made by employer that are not made as

part of a retirement plan; to report payments of reportable

death benefits in accordance with final regulations published

under section; to report payment of reportable disability

benefits made from a retirement plan, and also to report

payments from qualified plans to state unclaimed property

funds under escheat laws.

IRC 6047(d)

See Instructions for Form Forms 1099-R and 5498

About General Instructions for Certain Information

Returns

General Instructions for Certain Information Returns

To Whom

File Form 1099-R with the IRS

and furnish a statement to the

recipient who received the

distribution.

File Form 1099-R electronically

through the IRS Information

Reporting Intake System (IRIS) or

on paper.

When

To payee – by January 31

To IRS – by February 28 (paper) or March 31

(electronic)

See General Instructions for Certain

Information Returns, Section C When To File.

Effective for returns required to

be filed on or after January 1,

2024 (See T.D. 9972), filers who

are required to file at least 10

information returns during the

calendar year must file Form

1099-R electronically. Go to IRS.

gov/InfoReturn for e-file options.

The IRS has developed IRIS,

an online portal that allows

taxpayers to electronically file

(e-file) information returns after

December 31, 2022, for 2022 and

later tax years. Go to IRS.gov/

IRIS for additional information

and updates.

If you are exempted from

electronic filing requirement, you

can file the paper Form 1099-R

to the address specified in the

General Instructions for Certain

Information Returns, Section D

Where To File.

Retirement Plans Reporting and Disclosure Requirements

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Document

Type of Information

To Whom

When

Form 1098-Q, Qualifying

Longevity Annuity Contract

Information

Report Form 1098-Q for any person who issues a contract

intended to be a Qualifying Longevity Annuity (QLAC) that

is purchased from an insurance company for an employee

under any plan, annuity, or account described in section

401(a), 403(a), 403(b), or 408 (other than a Roth IRA) or

eligible governmental plan under section 457(b). Report

information including issuer’s name, address, telephone

number, and federal identification number, account number,

plan number, name of plan, and employer identification

number; annuity amount on start date,total premiums, FMV

of QLAC, and the amount of each premium paid for the

contract and the date of the premium payment.

File Form 1098-Q with the IRS

and furnish an annual statement

to individual who purchased the

contract

For each calendar year beginning with the

year in which the premiums for a contract are

first paid and ending with the earlier of the

year in which the individual in whose name the

contract has been purchased reaches age 85

or dies.

If the individual dies and the sole beneficiary

under the contract is the individual’s spouse,

then file Form 1098-Q and provide a statement

annually to the spouse until the year in which

the distributions to the spouse begin or the

year in which the spouse dies, if earlier.

Treas. Reg. 1.6047-2, Information relating to qualifying

longevity annuity contracts

Instructions for Form 1098-Q

See Instructions for Form 1098-Q

About General Instructions for Certain Information

Returns

Annual Notices to Participants

Individual statement to

separated participants with

deferred vested retirement

benefits

A plan administrator required to file Form 8955-SSA must

furnish to each affected participant an individual statement

about the information reported on Form 8955-SSA.

Separated participants with

deferred vested retirement

benefits under the plan

No later than Form 8955-SSA filing due date

IRC 6057(e); Treas. Reg.301.6057-1; ERISA Section 105(c)

See Form 8955-SSA Resources

Retirement Plans Reporting and Disclosure Requirements

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Document

Type of Information

Notice of effective opportunity to

make or change cash or deferred

election

To advise eligible employees of an effective opportunity

to make or change a cash or deferral election at least

once during each plan year.

To Whom

Plan participants

Whether an employee has this effective opportunity

is determined based on all the relevant facts and

circumstances, including the adequacy of notice

of the availability of the election, the period of time

during which an election may be made, and any other

conditions on elections.

When

• Within a reasonable period of time before

the 60th day before the beginning of each

plan year

• For new participants, the 60th day before

the first day the employee is eligible

IRC 408(p)(5)(C), 401(k)(11)(B)(iii), Treas. Reg 1.401(k)1(e)(2)(ii) and 1.403(b)-5(b)(2)

401(k) safe harbor notice

Sufficiently accurate and comprehensive to inform the

employee of the employee’s rights and obligations

under the plan. At a minimum, the notice must provide

details on:

• The safe harbor matching or nonelective

contributions formula used in the plan;

Eligible employees

• 30 to 90 days before the beginning of each

plan year

• For new participants, generally no earlier

than 90 days before the employee becomes

eligible and no later than the eligibility date

• Any other contributions under the plan;

• The plan to which the safe harbor contributions are

made, if more than one plan;

Fixing Common Plan Mistakes-Failure to Provide a

Safe Harbor 401(k) Plan Notice

Retirement Plans Reporting and Disclosure Requirements

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Document

Type of Information

To Whom

• The type and amount of compensation that may be

deferred under the plan;

• For plan years beginning after 2019, Section

103 of SECURE Act, Pub. L. 116-94,

eliminates the annual notice requirement for

safe harbor 401(k) plans that make safe harbor

nonelective contributions to employees.

• How to make salary deferral elections;

• The periods available under the plan for making salary

deferral elections;

• Note that a plan relying on basic or enhanced

matching contributions to meet the safe harbor

401(k) requirement is still subject to annual

notice requirements

• Withdrawal and vesting provisions for plan

contributions; and

• How to easily obtain additional information about the

plan (including a copy of the summary plan description)

• Section 341 of the SECURE 2.0 Act permits a

plan to consolidate two or more of the notices

required under sections 404(c)(5)(B) and 514(e)

(3) of ERISA and sections 401(k)(12)(D), 401(k)

(13)(E), and 414(w)(4) of the Code into a single

notice, provided that the combined notice

satisfies certain requirements.

IRC 401(k)(12)(D); ); 401(k)(13)(E), 401(m)(11)(A)(ii)Treas.

Reg. 1.401(a)-21, 1.401(k)-3(d), 1.401(m)-3

See Notice Requirement for a Safe Harbor 401(k) or

401(m) Plan

Fixing Common Plan Mistakes-Failure to Provide a

Safe Harbor 401(k) Plan Notice

SIMPLE IRA election notice

The employer should give all eligible employees a written

notice before the beginning of the election period of:

• The employee’s opportunity to make or modify salary

deferral election;

• The employee’s ability to select a financial institution for

their SIMPLE IRA, if applicable;

• A summary plan description to each participant;

When

Employees eligible to participate

in the SIMPLE IRA plan

Immediately before the 60-day election period

before January 1 of a calendar year (November 2

to December 31).

Note. The dates of this period are modified if

a SIMPLE IRA plan is set up in mid-year or if

the 60-day period falls before the first day an

employee becomes eligible to participate in the

SIMPLE IRA plan.

• The employer’s decision to make either a matching or

nonelective contributions.

Page 3 of Forms 5304-SIMPLE and 5305-SIMPLE

contain a “Model Notification to Eligible Employees”

IRS Notice 98-4

See SIMPLE IRA Plan Fix-It Guide - Annual SIMPLE

IRA plan notification requirements weren't followed

SIMPLE IRA Plan

Retirement Plans Reporting and Disclosure Requirements

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Document

Qualified automatic

contribution arrangement

(QACA) notice

Type of Information

Provide sufficiently accurate and comprehensive

information to all eligible employees, including:

To Whom

Eligible employees

When

• 30 to 90 days before the beginning of each

plan year

• The plan’s default percentage rate for automatic

enrollment contributions, including the amount and

timing of any increases;

• For new participants, by date reasonably in

advance of date to decline participation, but

not more than 90 days in advance.

• The type and amount of the employer contributions;

• For plan years beginning after 2019, Section

103 of SECURE Act eliminates the annual

notice requirement for safe harbor 401(k)

plans that make safe harbor nonelective

contributions to employees.

• The right to not participate;

• How to elect to not participate;

• How to elect to contribute an amount different from the

plan’s default percentage rate for automatic enrollment

contributions;

• How to make an investment election, if permitted by the

plan; and

• If the QACA contains two or more investment options,

how automatic enrollment contributions will be invested

in the absence of an employee’s investment election

• Section 341 of the SECURE 2.0 Act permits a

plan to consolidate two or more of the notices

required under sections 404(c)(5)(B) and 514(e)

(3) of ERISA and sections 401(k)(12)(D), 401(k)

(13)(E), and 414(w)(4) of the Code into a single

notice, provided that the combined notice

satisfies certain requirements.

The employer may also be required to provide additional

information to an employee under the Department of

Labor’s rule

IRC 401(k)(13)(E); Treas. Reg. 1.401(k)-3(k)(4)

See FAQs - Auto Enrollment - What notice do I need to

give to employees for an EACA or QACA?

IRS model notice

Retirement Plans Reporting and Disclosure Requirements

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Document

Eligible automatic contribution

arrangement (EACA) notice

Type of Information

Sufficiently accurate and comprehensive to inform the

employee of the employee’s rights and obligations,

including:

• The plan default percentage rate for automatic enrollment

contributions;

• The right to not participate;

• How to elect to not participate;

• How to elect to contribute an amount different from the

plan default percentage rate for automatic enrollment

contributions;

• How to make an investment election, if permitted by the

plan;

• How automatic enrollment contributions will be invested in

the absence of an employee’s investment election, if the

plan permits employees to elect investments; and

To Whom

Eligible employees

When

• 30 to 90 days before the beginning of

each plan year.

• For new participants, by date

reasonably in advance of date to decline

participation, but not more than 90 days

in advance.

• Section 341 of the SECURE 2.0 Act

permits a plan to consolidate two or

more of the notices required under

sections 404(c)(5)(B) and 514(e)(3)

of ERISA and sections 401(k)(12)(D),

401(k)(13)(E), and 414(w)(4) of the Code

into a single notice, provided that

the combined notice satisfies certain

requirements.

• If allowed by the plan, how and when to withdraw from

eligible automatic t contribution arrangements

IRC 414(w)(4); Treas. Reg. 1.414(w)-1(b)(3)

See FAQs - Auto Enrollment - What notice do I need to

give to employees for an EACA or QACA?

IRS model notice may also be used to satisfy DOL notice

requirements for qualified default investment alternatives.

Retirement Plans Reporting and Disclosure Requirements

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Document

Annual Reminder Notice for

unenrolled participants

Type of Information

IRC 414(bb) and ERISA section 111(c) require annual

reminder notice to employees who are eligible to participate

in an employer’s defined contribution plan but have not yet

enrolled Reminder notice include:

• reminding them of their eligibility to join the plan and

outlining important details like enrollment deadlines and

potential benefits they could miss out on,

To Whom

All eligible employees.

When

• Furnished in connection with the annual

open season election period with

respect to the plan, or

• Within a reasonable period prior to the

beginning of each plan year, if there is

no annual open season election period.

• the unenrolled participant’s eligibility to participate in the

plan; and

• the key benefits and rights under the plan, with a focus on

employer contributions and vesting provisions; and

• provides such information in a prominent manner

calculated to be understood by the average participant.

See IRC 414(bb), section 111(c) of ERISA,

29 CFR section 2520.104b–1.

Auto Enrollment Prop Reg at https://public-inspection.

federalregister.gov/2025-00501.pdf.

Retirement Plans Reporting and Disclosure Requirements

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Document

Initial and annual notice for

Pension-Linked Emergency

Savings Accounts (PLEASA)

Type of Information

IRC section 402A(e)(5)(A) requires the plan administrator of a

plan with a PLESA feature to furnish initial

and annual notices to eligible participants describing certain

information regarding:

• the purpose of the account, which is for short-term,

emergency savings.

• the limits on, and tax treatment of,contributions.

• any fees, expenses, restrictions, or charges associated

with PLESA.

To Whom

All eligible participants.

When

• The initial notice must be provided

between 30 and 90 days before the first

contribution to PLESA. And not less

than annually thereafter.

• IRC 402A(e)(5)(C) permits the initial

and annual notice to be included with

any other notice under ERISA sections

404(c)(5)(B) or 514(e)(3) or under 401(k)

(13)(e) or 414(w)(4).

• procedures for electing to make contributions to or opting

out of the PLESA, for changing participant contribution

rates and for making participant withdrawals including any

limits on frequency.

• as applicable, the amount of the intended contribution or

the change in the percentage of the compensation of the

participant of such contribution.

• the amount in the emergency savings account and the

amount or percentage of compensation that a participant

has contributed to the PLESA.

• the designated investment option.

• the options for the account balance of the [PLESA] after

termination of the employment of the participant or

termination by the plan sponsor of the PLESA], and

• the ability of a participant who becomes a highly

compensated employee to withdraw any account balance

from a PLESA and the restriction on the ability of such a

participant to make further contributions to the PLESA.

See IRC 402A(e), Section 801(d)(3) of ERISA,

DOL FAQs: Pension-Linked Emergency Savings

Accounts.

Retirement Plans Reporting and Disclosure Requirements

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Document

Type of Information

To Whom

When

Occasional Reporting to the IRS Based on Plan Events

Form 5330, Return of

Excise Taxes Related to

Employee Benefit Plans

To report excise taxes on:

• Prohibited tax shelter transactions (IRC 4965(a)(2)).

• Minimum funding deficiencies (IRC 4971(a) and (b)).

• Failures to pay liquidity shortfall (IRC 4971(f)).

• Failures to comply with a funding improvement or rehabilitation

plan (IRC 4971(g)(2)).

• Failures to meet requirements for plans in endangered or critical

status (IRC 4971(g)(3)).

• Failures to adopt a rehabilitation plan (IRC 4971(g)(4))

• Failure to adopt funding restoration plan.

• Nondeductible contributions to qualified plans (IRC 4972);

• Excess contributions to an IRC 403(b)(7)(A) custodial account (IRC

4973(a)(3)).

• Prohibited transactions (IRC 4975).

• Disqualified benefits provided by funded welfare plans (IRC 4976).

• Excess fringe benefits (IRC 4977).

• Certain employee stock ownership plan dispositions (IRC 4978).

• Excess contributions to plans with cash or deferred arrangements

(IRC 4979)).

• Certain prohibited allocations of qualified securities by an ESOP

(IRC 4979A).

• Reversions of qualified plan assets to employers (IRC 4980)).

• Failure of an applicable plan reducing future benefit accruals to

satisfy notice requirements (IRC 4980F).

See Instructions for Form 5330

Retirement Plans Reporting and Disclosure Requirements

IRS

• 15th day of the 5th month following the close of the

entity manager’s tax year in which the tax-exempt

entity becomes a party to the transaction for

prohibited tax shelter transactions (IRC 4965)

• 15th day of the 10th month after the last day of the

plan year (IRC 4971, 4971(f), 4971(g)(2), 4971(g)(3),

4971(g)(4), 4971(h)).

• Last day of the 7th month after the end of the tax

year of the employer or other person who must file

the return (IRC 4972, 4973(a)(3), 4975, 4976, 4978,

4979A)

• Last day of the 7th month after the end of the tax

year in which excess fringe benefits were paid (IRC

4977)

• Last day of the 15th month after the close of the

plan year to which CODA excess amounts relate

(IRC 4979)

• Last day of month following the month in which

the reversion or failure to satisfy notice occurs (IRC

4980, 4980F)

Note. For taxable years ending on or after December

31, 2023, (1) A taxpayer must file Form 5330

electronically using the IRS Modernized e-File System

(MeF) through an IRS Authorized Form 5330 e-File

Provider, if the filer is required to file at least 10

returns of any type during the calendar year that the

Form 5330 is due. (2) A taxpayer can use Form 8868

to apply for an extension of time to file Form 5330, if

Form 8868 is filed by the regular due date and taxes

paid. Form 5558 can no longer be used to apply for

an extension of time to file Form 5330.

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Document

Type of Information

Form 5310-A, Notice

of Plan Merger or

Consolidation, Spinoff,

or Transfer of Plan

Assets or Liabilities;

Notice of Qualified

Separate Lines of

Business

To provide notice of a plan merger or consolidation into a single plan,

a spinoff into two or more plans, or a transfer of assets or liabilities

to another plan, or it elects to be treated as operating as a qualified

separate line of business (QSLOB) or that it modifies or revokes a

previously filed notice

To Whom

IRS

When

• At least 30 days before a plan merger, consolidation,

spinoff or transfer of assets or liabilities to another

plan

• For QSLOB election notice, or modifying or revoking

a previously filed notice by the later of:

IRC 6057(b), 414(r).

• October 15 of the year following the testing year,

or

See Instructions for Form 5310-A

• 15th day of the 10th month after the end of the

plan year of the employer plan that begins earliest

in the testing year.

Form 8886-T,

Disclosure by TaxExempt Entity Regarding

Prohibited Tax Shelter

Transaction

To disclose information about each prohibited tax shelter transaction

to which the entity is a party

IRS

IRC 6033(a)(2);

Entity seeking to reduce its own tax liability: on or

before the due date of the first tax return on which

the entity reported reduced employment, excise or

unrelated business income taxes as a result of the tax

shelter.

Temp. Treas. Reg.1.6033-5T

See Instructions for Form 8886-T.

Form 5308, Request for

Change in Plan/Trust

Year

To request approval to change the plan/trust year of the retirement

plan. Certain changes are granted automatic approval.

Entity facilitating a transaction: May 15 following the

calendar year the transaction was entered into.

IRS

By the last day of the end of the short period required

to make the change.

IRC 412(d)(1); Revenue Procedure 87-27.

Retirement Plans Reporting and Disclosure Requirements

15

Occasional Reporting to the IRS Based on Plan Events

Interested party notice

To provide information including:

Participants,

• Between 10 to 24 days before submitting a

• A description of the class or classes of interested parties to

beneficiaries, and

• determination letter application

whom the notice is addressed.

alternate payees.

• A description of the class of employees eligible to participate in

Interested party

the plan.

can submit

• The plan’s name and identification number and the name of the

comments to

plan administrator.

the IRS at the

• The applicant’s name and taxpayer identification number for a

following address:

determination.

Internal Revenue

• That an application for a determination of the qualified status

Service

of the plan is being made to the IRS, the address to which the

EP

application is being sent, and whether the application relates to

Determinations

an initial qualification, a plan amendment, plan termination, or a

Attn: Customer

partial termination.

Service Manager

• Whether the IRS has issued a previous determination letter.

P.O. Box 2508

• A statement that any person to whom the notice is addressed

Cincinnati,

is entitled to submit or request the DOL to submit to IRS

OH 45202

Employee Plans Determinations a comment on the plan’s

qualification;

• The specific dates by which a comment must be received;

• The number of interested parties needed for the DOL to

comment; and

• A description of a reasonable procedure whereby additional

information will be available.

The following additional information must be available to

interested parties:

• An updated copy of the plan document and the related trust

agreement (if any); and

• A copy of the application for determination.

IRC 7476(b)(2); Treas. Reg. 1.7476-1 and 601.201(o)

Revenue Procedure 2024-4 (updated annually)

Retirement Plan Notices to Interested Parties

Retirement Plans Reporting and Disclosure Requirements

16

Document

Type of Information

Funding-related benefit

limitations in singleemployer defined benefit

plans notice

To provide information of benefit restrictions for single-employer

defined benefit plans based on plan’s funding level, which is measured

by the plan’s AFTAP.

To Whom

Participants and

beneficiaries.

IRC 436; Treas. Reg. 1.436-1; ERISA Sections 101(j) and 206(g)

When

Within 30 days after the date:

• The plan becomes subject to a limitation on

unpredictable contingent event benefits.

• The plan becomes subject to a limitation on

prohibited payments.

Notice sample at Notice 2012-46

• Benefit accruals under the plan are required

to have ceased.

Notice of proposed

benefit suspension for

multiemployer pension

plan in critical and

declining status

To provide information of benefit suspension, including:

• An individualized estimate, on an annual or monthly basis, of

the suspension on participant or beneficiary. If it is not possible

to provide an individualized estimate, such as in the case of a

suspension that affects the payment of any future cost-of-living

adjustment, provide a narrative description of the effect of the

suspension.

Participants,

beneficiaries, alternate

payees, contributing

employers, and employee

organizations.

On the same day with the submission of its

application for approval to the Secretary of the

Treasury for benefit suspensions, but no earlier

than four business days before the submission.

• A statement that the plan sponsor has determined that the plan

will become insolvent unless the proposed suspension (and, if

applicable, the proposed partition) takes effect, and the year in which

insolvency is projected to occur without a suspension of benefits

(and, if applicable, a proposed partition).

• A statement that insolvency of the plan could result in benefits lower

than benefits paid under the proposed suspension and a description

of the projected benefit payments upon insolvency.

• A description of the proposed suspension and its effect, including a

description of the different categories or groups affected by

• the suspension, how those categories or groups are defined, and

the formula that is used to calculate the amount of the proposed

suspension for individuals in each category or group.

• A description of the effect of the proposed suspension on the plan’s

projected insolvency.

• A description of whether the suspension will remain in effect

indefinitely or will expire by its own terms; and

• A statement describing the right to vote on the suspension

application. IRC 432(e)(9)(F)

Treas. Reg. (T.D. 9765): Suspension of Benefits under the

Multiemployer Pension Reform Act of 2014

Treas. Reg. (T.D. 9767) Additional Limitation on Suspension

of Benefits Applicable to Certain Pension Plans Under the

Multiemployer Pension Reform Act of 2014

Retirement Plans Reporting and Disclosure Requirements

17

Document

401(k) safe harbor

discontinuance notice

Type of Information

To Whom

To notify participants of the consequences of an amendment during a

Eligible employees

plan year that reduces or suspends safe harbor matching contributions

on future elective contributions, nonelective contributions, and, if

applicable, employee contributions.

When

• 30 days prior to the effective date of the plan

amendment.

IRC 401(k)(12) and (13); Treas. Reg. 1.401(k)-3(g); Treas. Reg. T.D. 9641

Notice for mid- year

changes to safe harbor

plans

Provide a safe harbor notice that describes the mid-year change and

its effective date.

Eligible employees

• Eligible employees

To provide notice that the employer will apply to the IRS for a waiver of

the minimum funding standard.

• Participants and

beneficiaries

Within 14 days before the date the application

is filed with the IRS.

The notice should contain the following:

• Alternate payees

• Name of the plan and the plan sponsor.

• Employee organizations

• The plan year for which the waiver is being requested.

• PBGC

A safe harbor notice is not required if the change involves content that

is not required to be in a safe harbor notice.

Notice 2016-16

Mid-year Changes to Safe Harbor 401(k) Plans and Notices

Notice of funding waiver

application

• Right to submit relevant information regarding the application for

waiver of the minimum funding requirement.

• Right to receive a copy of the latest annual plan report.

• The present value of vested benefits under the plan.

• The present value of benefits, calculated as though the plan

terminated.

• The fair market value of plan assets; and

• The interest rate used in calculating the present values.

IRC 412(c)(6)

Revenue Procedure 2004-15 (includes model notice)

Retirement Plans Reporting and Disclosure Requirements

18

Document

Notice of amendments

significantly reducing

the rate of future benefit

accruals -ERISA Section

204(h) Notice

Type of Information

To Whom

The notice must:

• Plan participants

• State the specific provisions of the amendment causing a reduction

in future accruals and its effective date.

• Beneficiaries

• Explain how the individual benefit of each participant or alternate

payee will be affected by the amendment.

• Employee organizations

• Be written in a manner that would be understood by the average

plan participant.

• Alternate payees

When

• Generally, at least 45 days before the

effective date of the amendment,

• 30 days for an early retirement subsidy in a

merger or acquisition, and

• Contributing employers

• 15 days for small Retirement Plan plans,

multiemployer plans and amendments

connected to mergers and acquisitions.

• Plan participants and

beneficiaries

At least 30 days before the general effective

date of the reduction.

• Provide sufficient information to allow a participant or beneficiary to

understand the magnitude of the reduction.

IRC 4980F; Treas. Reg. 54.4980F-1; ERISA Section 204(h)

See Retirement Topics - Notices

Notice of reduction in

adjustable benefits for

multiemployer plans in

critical status

To provide affected parties with enough information to understand

the effect of any reduction on their benefits including an estimate of

any affected adjustable benefit that a participant or beneficiary would

otherwise have been eligible for as of the general effective date of the

reduction, and information as to the rights and remedies as well as

how to contact the Department of Labor for further information and

assistance where appropriate.

• Contributing employers

• Employee organizations

IRC 432(e)(8)(C); ERISA Section 305(e)(8)(C)

Notice of transfer of

excess pension assets to

retiree health benefit or

life insurance account

To provide notice of transfer of defined benefit plan excess assets to

retiree health benefits or life insurance account.

The notice should contain plan and financial information concerning

the transfer of excess defined benefit assets.

IRC 401(h) and 420; ERISA Sections 101(e)(1) and (e)(2)

See Retirement Topics - Notices

• Employer gives notice

to DOL, IRS, employee

organizations and

administrator.

At least 60 days before the transfer.

Plan administrator

notifies participants and

beneficiaries.

• Must be available for

inspection in the

• plan administrator’s

principal office.

Retirement Plans Reporting and Disclosure Requirements

19

Document

Notice of endangered

or critical status for

multiemployer plans

Type of Information

To Whom

To provide notice that multiemployer plan is or will be in endangered

or critical status for a plan year; if in critical status, notice explains

possibility that adjustable benefits may be reduced.

• Participants and

beneficiaries

IRC 432(b)(3)(D); Prop. Treas. Reg. 1.432(b)-1(e); ERISA Section 305(b)

(3)(D)

• PBGC

See Retirement Topics - Notices

When

No later than 30 days after date of actuarial

certification of endangered or critical status.

• Employee organizations

• DOL

Model Notice of Multiemployer Plan in Critical Status

Critical Status, Critical and Declining Status, Endangered Status,

WRERA Status, and ARP Freeze Election Notices

Notice of request for

extension of amortization

period for multiemployer

plans

To advise affected parties that an application for an extension of the

amortization period is being filed with the IRS

• Plan participants and

beneficiaries

IRC 431(d); Revenue Procedure 2010-52 (includes model notice);

ERISA Section 304(d)

• Alternate payees

See Extension of Amortization Periods for Multiemployer Plans

Up to 14 days prior to the date of the

application.

• PBGC

• Contributing employers

• Employee organizations

Notice of election to

remain under prior

vesting schedule

To advise participants who had at least three years of service that

they may choose to remain under a prior vesting schedule after a plan

amendment changing any vesting schedule under the plan

IRC 411(a)(10); Treas. Reg. 1.411(a)-8(b)

Retirement Plans Reporting and Disclosure Requirements

Plan participants with

three or more years of

service.

Within 60 days after the later of the date:

• the plan amendment is adopted,

• the plan amendment is effective, or

• the participant receives written notice of the

plan amendment.

20

Occasional Notices to Participants Based on Participant Events

Document

Eligible rollover

distribution notice

(Section 402(f) notice)

Type of Information

To Whom

To provide a written explanation to any recipients of eligible rollover Participants and beneficiaries who receive

distributions from an employer plan the direct rollover rules, the

an eligible rollover distribution

mandatory income tax withholding rules for distributions not

directly rolled over, the tax treatment of distributions not rolled over,

and when distributions may be subject to different restrictions and

tax consequences after being rolled over.

When

• Between 30 and 180 days

before date of distribution (or

first payment in a series).

IRC 402(f); Treas. Reg. 1.402(f)-1

Notice 2020-62 (includes model notice),

See Retirement Topics - Notices

Income tax withholding

notice for pension

payments

To inform payees of their right to not have federal income tax

withheld from their distributions.

Participants and beneficiaries who receive

a distribution.

IRC 3405; Treas. Reg. 335.3405-1 and -1T; Treas. Reg. 31.3405(c)1

Pensions and Annuity Withholding

Automatic rollover notice

To provide notice (either separately or as part of a Section 402(f)

notice) to individuals receiving a plan payment that, absent an

affirmative election, the payment will automatically be rolled over to

an IRA; the notice must identify the trustee or issuer of the IRA

• Periodic payments: no earlier

than six months before first

payment and no later than when

making first payment; thereafter,

once each calendar year.

• Nonperiodic payments: no

earlier than six months before

the first distribution and not later

than the time that will give the

payee reasonable time to not

elect to have withholding apply

and to reply to the payor with

the election information.

Participants and beneficiaries who receive

an eligible rollover distribution.

Same as rollover notice

IRC 401(a)(31)(B); Notice 2005-5

Retirement Plans Reporting and Disclosure Requirements

21

Document

Type of Information

Consent to distribution

explanation

To obtain participant’s consent to a distribution greater than

$5,000, inform participant of optional forms of benefit, the right

to defer the distributions and consequences of failing to defer the

start of benefits to the extent permitted

To Whom

When

Participants receiving a distribution or

loan exceeding $5,000

30 to 180 days before the

distribution date/date of plan loan.

• Participants

No later than 30 days before the

first date on which the individuals

are eligible to exercise their right to

diversify.

IRC 411(a)(11); Treas. Reg. 1.411(a)-11; t 1.401(a)-20; 1.411(a)-11(c)

(2); ERISA Section 203(e)

Notice of right to diversify To provide applicable individuals with the right to divest employer

investments in employer

securities in their accounts and reinvest those amounts in certain

securities

diversified investments

• Alternate payees

IRC 401(a)(35); Notice 2006-107 (includes model notice); ERISA

Sections 101(m) and 204(j)

Qualified joint and

survivor annuity (QPSA)

notice

To inform participants of the right to receive a QJSA or other

optional forms of benefits, the option of selecting alternate

beneficiaries, and the spousal consent requirements; a written

explanation specifies the terms and conditions of the QJSA, the

participant’s right to make, and the effect of, an election to waive

the QJSA, the participant’s spouse’s rights, and the right of the

participant to make, and the effect of a revocation of an election of

the benefit (with spousal consent).

Participants

30 to 180 days before the annuity

starting date.

IRC 401(a)(11) and 417(a)(3); Treas. Regs. 1.417(a)(3)-1 and

1.417(e)-1(b)(3); ERISA Section 205(c)

See Retirement Topics - Notices

Fixing Common Plan Mistakes – Failure to Obtain Spousal

Consent

Retirement Plans Reporting and Disclosure Requirements

22

Document

Qualified

preretirement

survivor annuity

(QPSA) notice

Type of Information

To Whom

To provide participants with the terms and conditions of the QPSA, the participant’s right to Participants not yet

make, and the effect of, an election to waive the QPSA, the participant’s spouse’s rights and in pay status.

the right to make, and the effect of a revocation of a QPSA election.

See Retirement Topics - Notice

When

• Generally, within the period

beginning with the first day of the

plan year in which participantattains

age 32 and ending with the close

of the plan year preceding the plan

year in which the participant attains

age 35.

• If hired after age 35, one year after

individual becomes a participant.

Notice of

suspension of

benefit upon

reemployment of

retiree

To inform a participant why benefit payments are being suspended and to provide a

description and copy of the plan provisions on the suspension, a reference to the applicable

DOL regulations at 29 CFR 2530.203-3, and the plan procedures for requesting a review of

the suspension.

Plan participant

who is reemployed

after retirement.

• During the first calendar month or

payroll period ithat a retirement

benefit is suspended.

IRC 411(a)(3)(B); 29 CFR 2530.203-3(b)(4)

Not required if plan fully subsidizes QPSA and doesn’t allow a participant to waive it or

to select a non-spouse beneficiary IRC 401(a)(11) and 417(a)(3); Treas. Regs. 1.401(a)-20,

1.417(a)(3)-1 and 1.417(e)-1(b)(3); ERISA Section 205(c)

See Retirement Topics - Notice

Retirement Plans Reporting and Disclosure Requirements

23

Publication 5411 (Rev. 4-2025) Catalog Number 74415P Department of the Treasury Internal Revenue Service www.irs.gov