The Cooperative and Small Employer Charity Pension Flexibility Act, enacted on April 7, established additional annual reporting requirements for MEPs for plan years beginning after December 31, 2013.
Specifically, new section 103(g) of Title I of ERISA requires that the annual report of an MEP must include a list of participating employers and a good faith estimate of the percentage of total contributions made by each participating employer during the plan year.
EBSA expects informational copies of the 2014 Form 5500 and Form 5500-SF to be published soon on EBSA’s website at http://www.dol.gov/ebsa/5500main.html.
The interim final rule is here.