This document is about the Form 5500, which is the Annual Return/Report of Employee Benefit Plan. It is required to be filed under sections 104 and 4065 of the Employee Retirement Income Security Act of 1974 (ERISA) and sections 6039D, 6047(e), 6057(b), and 6058(a) of the Internal Revenue Code. The form is used to report information concerning employee benefit plans and Direct Filing Entities (DFEs).