The modifications to the Form 5500 for plan year 2006 are described under “Changes to Note” in the 2006 Instructions, and include:
- The Schedule P (Annual Return of Fiduciary of Employee Benefit Trust) is no longer required
- The instructions for the Schedules H and I are updated to refer to EBSA’s revised Voluntary Fiduciary Correction Program and companion exemption;
- New addresses for submitting late filing penalties under the Form 5500 Delinquent Filer Voluntary Compliance Program are provided; and
- The instructions for counting welfare participants and beneficiaries have been improved.
Information copies of the forms, schedules and instructions are available on EBSA’s Web site at www.efast.dol.gov .