Instructions for Form 5500-SF - DOL

2200 Department of the Treasury Department of Labor Pension Benefit Internal Revenue Service Employee Benefits Guaranty Corporation Security Administration 2019 Instructions for Form 5500-SF Short Form Annual Return/Report of Small Employee Benefit Plan Code section references are to the Internal Revenue Code unless otherwise noted. ERISA refers to the Employee Retirement Income Security Act of 1974. Changes to Note Part VI Pension Funding Compliance. Line 11b has been added to obtain information related to PBGC reporting requirements resulting from unpaid minimum required contributions. Only PBGC-insured single-employer plans that report an unpaid minimum required contribution are required to provide this additional information. Administrative Penalties. The Instructions have been updated to reflect an increase to $2,194 per day in the maximum civil penalty amount assessable under Employee Retirement Income Security Act s ection 502(c)(2), as required by the federal Civil Penalties Inflation Adjustment Act Improvements Act of 2015.

maximum civil penaltyamount assessable under Employee Retirement Income SecurityAct section 502(c)(2), as required by the Federal Civil Penalties Inflation Adjustment Act Improvements Act of 2015. The increased penalty under section 502(c)(2) is applicable for civil penalties assessed after Jan. 23, 2019, whose associated violation(s) occurred ...

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