Exemption from Form 5500 requirements for governmental and church plans
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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.
Copyright © by Calhoun Law Group, P.C. All rights reserved. Published on: Monday, November 22, 1982 (4340 reads) Back to list of authorities |
