This document is about the instructions for completing the 2019 Form 5500 Annual Return/Report of Employee Benefit Plan, which is used to report information concerning employee benefit plans and Direct Filing Entities (DFEs) that are subject to the Employee Retirement Income Security Act (ERISA). It covers who must file, when to file, the electronic filing requirement, the schedules and attachments required, and detailed line-by-line instructions for the Form 5500 and its various schedules.