[12768]
October 20, 2000
TO: PENSION MEMBERS No. 51-00
PENSION OPERATIONS ADVISORY COMMITTEE No. 77-00
RE: DOL ANNOUNCES RELIEF FROM FORM 5500 FILING DEADLINE
The Department of Labor recently announced guidance for employee benefit plans
unable to file timely Form 5500 Annual Returns/Reports. Filers that were unable to meet the
October 16, 2000 deadline may attach a statement to their filing explaining the reasons for the
delay. The announcement indicates that where a reasonable cause is established for a late filing,
DOL, IRS and PBGC will not take any further action solely as a result of the late filing.
The deadline for filing the Form 5500, however, has not been extended. Furthermore,
the guidance does not apply to the filing of PBGC Form 1.
Thomas T. Kim
Assistant Counsel
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Attachment (in .pdf format)