# Form 5500

> Form 5500 — The annual return of an ERISA plan, filed electronically through EFAST2 by the last day of the seventh month after the plan year ends (July 31 for a calendar year), extendable by up to 2½ months on Form 5558. An unfunded or fully insured welfare plan under 100 participants at the start of the year is exempt; a 401(k) is not.

Source: https://lopifi.com/glossary/form-5500
Part of: Lopifi — US GAAP books on autopilot, checked by a CPA (https://lopifi.com)

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**What is form 5500?** In accounting, form 5500 means the annual return of an ERISA plan, filed electronically through EFAST2 by the last day of the seventh month after the plan year ends (July 31 for a calendar year), extendable by up to 2½ months on Form 5558. An unfunded or fully insured welfare plan under 100 participants at the start of the year is exempt; a 401(k) is not.

## Words this system refuses for it

- Form 5558
- a tax return

- **Category:** Benefits
- **Specified in:** [Lexicon](https://lopifi.com/md/docs/domain/11-lexicon)
- **Related:** erisa