The American Institute of Certified Public Accountants (AICPA) commented on Annual Reporting and Disclosure (RIN 1210-AB97) issued in the September 15, 2021 Federal Register (the Proposal).
The Department of Labor (DOL) proposed revisions would amend:
Reporting regulations to the Form 5500 Annual Return/Report of Employee Benefit Plan and
Form 5500-SF Short Form Annual Return/Report of Small Employee Benefit Plan.
These comments were prepared by the AICPA Employee Benefit Plan Audit Quality Center Executive Committee and the AICPA Employee Benefit Plans Expert Panel.