| Questions | Form 5500 (Base Filing for Health & Welfare Plans) | Schedule A (For Health & Welfare Plans) | Schedule C (For Health & Welfare Plans) |
|---|---|---|---|
| Who is required to file? | Employers with Health & Welfare plans subject to ERISA, typically with 100+ participants or holding plan assets | Health & Welfare plans with insurance contracts | Large Health and Welfare plans (generally 100+ participants) that pay service providers directly from plan assets |
| What are the key data points collected? | Basic plan information, participant data, financial information | Insurance contract details, contributions, benefits, commissions, and fees | Service provider details, compensation information, terminations, related parties |
| When is the filing due? | Generally, the last day of the 7th month after the plan year ends can be extended | Same as Form 5500 | Same as Form 5500 |
| Why does the filing exist? | To provide compliance information about the plan’s financial condition and operations to DOL and IRS | To provide specific information about insurance contracts within the Health & Welfare plan | To disclose fees, transactions, and relationships with service providers, thereby enhancing transparency and compliance |
General Data Questions
What are the various Form 5500 schedules?
Last modified on February 12, 2026