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ARTICLE · 15 JUNE 2010

EFAST2 - All Electronic Filing for Form 5500

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The Department of Labor (DOL) requires retirement and welfare plans to file annual reports on Form 5500 electronically beginning with the 2009 plan year.

United StatesEmployment and HR
Robert Chambers
Robert Chambers
Taylor Wedge French
Taylor Wedge French

The Department of Labor (DOL) requires retirement and welfare plans to file annual reports on Form 5500 electronically beginning with the 2009 plan year. In connection with the shift from paper to all-electronic filing, the DOL has released a series of FAQs regarding the new program, dubbed EFAST2. A copy of them and other program information may be accessed at www.efast.dol.gov .

Highlighted Material Features of New EFAST2 Regime

  • Effective Date: EFAST2 is effective for plan years beginning on or after Jan. 1, 2009, meaning that plans must now file using the new filing system.
  • Covered Plans: Almost all retirement plans (including Code Section 403(b) plans) and welfare plans must file annual reports electronically.

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