Are qualified retirement plans subject to any annual government filing requirements?
Each year, reporting and disclosure series Form 5500 (with supporting schedules) must be filed with the government. The due date (without extension) for filing the Form 5500 is the last day of the seventh month following the end of the plan year. The due date can be extended for an additional 2 ½ months by filing an extension (Form 5558). Example: A qualified retirement plan with a calendar plan year must file its 2012 Form 5500 by July 31, 2013 (without extension). With an extension, the due date can be extended to October 15, 2013.
