Form 5500 Exemption for Small Welfare Benefit Plans

Employers that are subject to ERISA must file an annual report (Form 5500) with the DOL for their employee benefit plans. Small welfare benefit plans that are unfunded or fully insured (or a combination of unfunded and insured) are exempt from the Form 5500 filing requirement. This Compliance Overview explains the Form 5500 exemption for small welfare benefit plans.

welfare-benefit-plan