This document contains the instructions and forms for filing the 2013 Form 5500 annual return/report for employee benefit plans. The Form 5500 is used to report information concerning employee benefit plans and Direct Filing Entities (DFEs) under the Employee Retirement Income Security Act of 1974 (ERISA) and the Internal Revenue Code. It covers who must file, when to file, the electronic filing requirement, what to file, and detailed instructions for completing the various schedules that may need to be attached.
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