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Changes Proposed to Form 5500 to Implement SECURE Act Rules

On Sept. 14, 2021, federal agencies announced proposed revisions to the Form 5500 Annual Return/Report. These changes are designed primarily to implement the Setting Every Community Up for Retirement Enhancement Act of 2019 (SECURE Act) and to make other improvements.

Timing of Proposed Changes:

Nov. 1, 2021 -

Public comments on the proposed changes are due.

Jan. 1, 2022 -

If adopted, the proposed changes generally would be effective for plan years beginning on or after Jan. 1, 2022.

July 2023 -

Form 5500s for the 2022 plan year generally are not required to be filed until 7 months after the end of the plan year (July 2023 for calendar year plans), with the availability of a 2 ½ month extension.


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