Form 5500 Reporting Update - Annual Report
Employers who offer an employee benefit plan must
file an annual report regarding the plan's financial condition, investments and
operations, unless specifically exempt by law. Filing the Form 5500 will satisfy
this requirement. This live webinar will help you understand when you need to
file a Form 5500 and what you need to file, and will focus on some recent
changes that may impact your filings.
• You will be able to discuss what the Form 5500 is.
• You will be able to review electronic filing.
• You will be able to identify Schedule C disclosures.
• You will be able to explain Schedule 8955-SSA.
Overview of the Form 5500
• What Is the Form 5500?
• Who Must File?
• What to File
• Due Dates and Extensions
• Effective Dates/Types of Filing
• Errors and Lessons Learned From the Prior Plan Years
Schedule C Disclosures
• Direct Compensation
• Indirect Compensation
• Eligible Indirect Compensation
• Filing Electronically
• Late Deposits
• Audit Requirements
• New Changes to the M-1 for MEWAs
Jamie F. Gross, J.D., LL.M., Deloitte Tax, LLP
Judith Mester, Deloitte Tax, LLP
Jamie F. Gross, J.D., LL.M.
•Firm director in the Global Employer Services - Compensation and Benefits Tax
Practice in the New York City office of Deloitte Tax, LLP
•Experience in employee benefits focusing on the design, drafting and
implementation of qualified and nonqualified plans
•Focuses on employee benefits regulatory compliance, and health and welfare
design and compliance
•Assists clients with qualified plan design and implementation focusing on plan
amendments and restatements for compliance with legislative changes such as GUST
and EGTRRA, as well as with ERISA reporting requirements, including Form 5500s,
summary annual reports and ERISA 204(h) notices
•Assists clients with health and welfare plan design, implementation and
compliance with a focus on HIPAA privacy regulations, DOL claims procedure
regulations and summary plan description regulations
•Conducts HIPAA privacy seminars for clients focusing on workforce training in
•Member of the New York State Bar, the New Jersey State Bar and the
Massachusetts Bar Associations
•J.D. degree, New England School of Law; LL.M. degree in taxation, Boston
University School of Law
•Firm director in the Global Employer Services – Compensation and Benefits Tax
Practice in the Philadelphia office of Deloitte Tax, LLP
•Experienced in serving large multinational and mid-cap companies in numerous
sectors, including consumer business, manufacturing and life sciences
•Extensive experience in Sarbanes-Oxley tax compliance, internal control audit
reviews, employment and executive compensation tax matters, and IRS practice and
•Previously was a team leader for Towers Perrin in Philadelphia and focused on
various tax compliance matters relating to qualified retirement, and health and
•J.D. degree, Thomas M. Cooley Law School; B.A. degree, The State University of
New York at Albany
These Materials are Designed For:
This live webinar is designed for human resource
managers, benefits administrators, payroll managers, controllers, finance
directors, presidents, vice presidents, business managers, insurance
professionals and attorneys.
Time: 1:00 pm ET (12:00 pm CT, 11:00 am MT, 10:00
Length: 1 hour 30 minutes