Filing Forms 5500 (Third Edition)
Author: Sidney Kess, Barbara Weltman
| CPE Credit: |
1 hour for CPAs
1 hour Federal Tax Related for EAs and OTRPs
1 hour Federal Tax Law for CTEC |
This CPE Course provides you with an overview of when and how to file a form in the 5500 series for qualified retirement plans and employee benefit plans.
Publication Date: April 2019
Designed For
CPAs, Financial Planners, Tax Return Preparers
Topics Covered
- Overview of forms in the 5500 series
- What plans require a form in the 5500 series to be filed
- Determine which form to file and who is required to file it
- Requirements for filing each form
- When and how to file each form
- Filing deadlines and automatic filing extensions
- Obtaining relief under the DFVC program
- Electronic filing requirements
- Penalty for late or non-filers
- Completing the Form
- Fiduciary responsibilities
- Status of proposed changes
Learning Objectives
- Determine when a Form 5500 is required to be filed
- Discuss how to request an extension of time to file Forms 5500
- Explain what penalties apply for a failure to timely file a Form 5500
Level
Basic
Instructional Method
Self-Study
NASBA Field of Study
Taxes (1 hour)
Program Prerequisites
None
Advance Preparation
None
