4/19/2000: Labor Reporting and Disclosure Regulations, As Amended to Conform to New Form 5500s (PDF Version) (U.S. Department of Labor)Excerpt: " ...intended to reduce the annual reporting burdens on employee benefit plans while ensuring that the Department has access to the information it needs to carry out its administrative and enforcement responsibilities under ERISA and that participants and beneficiaries have access to the information they need to protect their rights and benefits under ERISA."
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