Announcement 82-146, 1982-47 I.R.B. 53 (Posted on November 22, 1982 by )


Carol V. Calhoun, Counsel
Venable LLP
575 7th Street, NW
Washington, DC 20004
Phone: (202) 344-4715
Fax: (202) 344-8300
Mobile: (202) 441-5592
E-mail: Click here to send e-mail.
Carol V. Calhoun

FILING REQUIREMENTS FOR FORM 5500-G, ANNUAL RETURN/REPORT OF EMPLOYEE BENEFIT PLAN

Form 5500-G, Annual Return/Report of Employee Benefit Plan, has been obsoleted for plan years beginning after December 31, 1981.

Church pension benefit plans that do not elect coverage under Code section 410(d) of the Internal Revenue Code and government pension benefit plans are no longer required to file annual information returns for pension benefit plans.

Church pension benefit plans that do elect coverage under Code section 410(d) should continue to file Form 5500 or 5500-C, as appropriate.