What do I do if an employer mailed their 5500 without the audit attached?

Do I get a copy of the audit and mail with 5500 ASAP or do I file an amended return (there actually was one error on the Sch. H as well)?

I'm not sure what is the best way to get the DOL to recognize the correct 5500!

Thanks,

Rachel

I would file the amended return in accordance with the instructions to Form 5500. You could always add a cover letter explaining why you are re-filing.

Is the due date past?

I agree that they should do an amended filing. But it is also equally, if not more, important that they respond timely and completely to any notice that they might receive -- with a copy of the full Form 5500 that includes the audit. (I don't know if it's still true, but in the past the tracking wasn't very good and they might send out a notice months after the amended return was filed. And problems can be created once you have several different versions of the same filing floating around.)

It is due Thursday (July 31st).

I would do the amended filing, as already suggested, by 7/31.

For the amended return, do I just send the top 3 pages, the revised Sch. H and the audit or should I re-submit the entire 5500?

It depends on whether its a paper or electronic filing. See the instructions at http://www.dol.gov/EBSA/PDF/2002-5500inst.pdf that generally indicate that you file the changed pages on a paper form and the entire return for an electronic file. But if it is paper, make sure that the client has a complete copy with all schedules that includes the changed Schedule H and the audit report. If (or when) they get a DOL notice about the missing audit -- and possibly other errors affecting other schedules -- you want to make sure that they are using the amended Form 5500 in their response -- otherwise they might end up with multiple versions floating around.