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Portfolio Study Deliverable
The U.S. Department of Labor’s (DOL) Employee Benefits Security Administration (EBSA), in conjunction with the Internal Revenue Service (IRS) and the Pension Benefit Guaranty Corporation (PBGC), publishes the Form 5500 Annual Return/Report of Employee Benefit Plan (Form 5500) and the Short Form Annual Return/Report of Small Employee Benefit Plan (Form 5500-SF).
Secondary data analysis
Data, Methods, and Tools
Adult workers
In 2017, the Chief Evaluation Office (CEO) partnered with the Employee Benefits Security Administration (EBSA) and funded contractor Summit Consulting to conduct An Analysis of Benefit Plans Auditors under the Administrative Data Research and Analysis portfolio of studies. The statistical analysis aims to analyze trends in employee benefit plan audit quality, particularly when plan administrators change certified public accountant (CPA) firms.
Secondary data analysis
Adult workers
The report presents findings from a trend analysis of benefit plan auditors using 5500 filing data and audit reviews conducted by Employee Benefits Security Administration (EBSA) between plan years 2011 and 2015. EBSA administers and enforces the reporting, disclosure, and fiduciary requirements of Title I of the Employee Retirement Income Security Act of 1974 (ERISA). EBSA’s Office of the Chief Accountant, Division of Accounting Services enforces annual audit requirements of employee benefit plans.
Secondary data analysis
Adult workers
The report presents findings on plan filings of Form 5500 using data from 2000 to 2016. The Employee Benefits Security Administration (EBSA) administers and enforces the reporting, disclosure, and fiduciary requirements of Title I of the Employee Retirement Income Security Act of 1974. Each year, employee benefit plans are required to submit Form 5500 to EBSA to report information about the plan. Form 5500 captures important employee benefit plan information on plan type, plan administration, and plan benefits.
Secondary data analysis
Adult workers
In 2017, the Chief Evaluation Office (CEO) partnered with the Employee Benefits Security Administration (EBSA) and funded contractor Summit Consulting LLC to conduct the Form 5500 Schedule A Data Analysis. under the Administrative Data Research and Analysis portfolio of studies.
Secondary data analysis
Adult workers
In 2017, the Chief Evaluation Office (CEO) partnered with the Employee Benefits Security Administration (EBSA) and funded contractor Summit Consulting to conduct the Form 5500 Filing Patterns Analysis under the Administrative Data Research and Analysis portfolio of studies. The statistical analyses aim to better understand why employee benefit plans stop filing Form 5500s. Researchers used data from 2000 to 2016 to conduct two filing pattern-related analyses.
Secondary data analysis
Adult workers