Pensions


The Department of Labor’s Pension and Welfare Benefits Administration (PWBA) releases revised Form 5500, Annual Return/Report, for plan year 2002 filings by employee benefit administrators ( www.efast.dol.gov/ ). The PWBA modified forms 5500 and 5500-EZ slightly to reflect changes in ERISA, the Internal Revenue Code and related regulations; to clarify instructions for completing the report; and to improve forms processing.

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