Compliance Alerts

Form 5500 (extended deadline)


October 15, 2020


Employers with ERISA-covered group health plans that do not qualify for the small plan exemption (and have timely requested an extension to the filing deadline)


Employers with ERISA-covered welfare benefit plans are required to file an annual Form 5500 unless a reporting exemption applies. Form 5500 must be filed by the last day of the seventh month following the end of the plan year, unless an extension applies. An employer may request a one-time extension of 2 ½ months by filing IRS Form 5558 by the normal due date of the Form 5500. If the Form 5558 is filed on or before the normal due date of the Form 5500 or 5500-SF, the extension is automatically granted. For the calendar year plans, this extended deadline is Oct. 15, 2020.