The DOL, IRS and PBGC have released proposed changes to the annual Form 5500 filed for ERISA plans. These revisions have been submitted for public comment and will be effective for the 2019 plan year. The proposed revisions include, but are not limited to, questions related to ERISA and Code compliance, a new detailed Schedule J for Group Health Plan Information and removal of the filing exemption for small group health plans with less than 100 participants. The proposed changes suggest that the departments may scrutinize more closely retirement and welfare benefit plans for compliance with ERISA and the Code, and would require more disclosure about ACA, HIPAA, HDHP, FSA and other matters. Read more here.