Each year almost all retirement plans must file an annual report with the Department of Labor called Form 5500. The length and complexity of the form depends upon the number of participants in the plan. Generally, the large form, Form 5500, must be filed for plans with more than 100 participants; the short form, Form 5500-SF, must be filed for plans with less than 100 participants; and one-participant plans (with more than $250,000 in assets) must file Form 5500-EZ.
