Rule lifecycle · RIN:1210-AB97
Annual Reporting and Disclosure
Treasury Department, Internal Revenue Service, Labor Department, Employee Benefits Security Administration, Pension Benefit Guaranty Corporation, Department of Labor — observed across 3 documents over 360 days. Use the source documents below before deciding whether this affects your business.
In plain English
Pension and retirement plans now have updated requirements for annual reporting of their finances and activities to both employees and federal agencies. Small-business owners offering retirement benefits should review their filing procedures and confirm they're meeting the new deadlines and documentation rules.
First seen
May 23, 2022
Last seen
May 18, 2023
Latest stage
Rule
PRORULE → RULE
—
Effective on
Wednesday, May 31, 2023
Stage timeline
Final·May 23, 2022·87 FR 31133
Annual Information Return/Reports
effective Jan 1, 2022#2022-10658
Final·Feb 24, 2023
Annual Reporting and Disclosure
effective Apr 25, 2023#2023-02652
Final·May 18, 2023
Annual Reporting and Disclosure
effective May 31, 2023#2023-09227