MEPs Must Add List of Participating Firms, Total Contributions Estimate on Form 5500

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Nov. 10 — Multiple-employer plans must add a new attachment to their annual Form 5500 filings to include a list of participating employers and a good faith estimate of the percentage of total contributions made by each employer during the plan year, the Department of Labor said Nov. 10 in interim final regulations (RIN 1210-AB66).

The requirements are effective immediately.

The changes apply to the Form 5500, Annual Return/Report of Employee Benefit Plan, and the Form 5500-SF, Annual Return/Report of Small Employee Benefit Plan, to implement changes required by the Cooperative and Small Employer Charity Pension Flexibility Act (H.R. 4275) enacted April 7, the DOL said.

The measure established the new reporting requirements for MEPs for plan years beginning after Dec. 31, 2013, by adding Section 103(g) to Title I of the Employee Retirement Income Security Act.

The new attachment, titled “Multiple-Employer Plan Participating Employer Information,” supplements and doesn't replace other Form 5500 filing requirements that apply to MEPs, the department said.

The regulations were published in the Nov. 10 Federal Register (79 Fed. Reg. 66,617).

The Labor Department separately released an information collection request related to the interim final rule, in which the department asked for input on the hour burden required to implement the annual reporting changes for MEPs. It also was published in the Nov. 10 Federal Register (79 Fed. Reg. 66,741). Comments are due by Jan. 9.

Text of the interim final rule is available at

Text of the information collection request is available at


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