Tag Archives: Form 5500

Form 5500 Late Filing Relief

On May 9, 2014, the IRS issued two new guidance items concerning late-filing relief programs related to Form 5500. One of the guidance items, Revenue Procedure 2014-32, created a one-year pilot program providing penalty relief to plan administrators who fail … Continue reading

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Transitional Reinsurance Fees: A Broad Overview

The PPACA established two new programs, both of which are accompanied by new fees. The relatively small PCORI fee of $1 per covered life is due on July 31 of this year for plan years that end after October 1, 2012—the form … Continue reading

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