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What is a Final Form 5500 and when is it required?
What is a Final Form 5500 and when is it required?
Updated over a week ago

When a 401(k) plan terminates, regulations require that a Final Form 5500 be filed. This is sometimes called a final filing. Guideline files a Final Form 5500 on behalf of all terminating plans once the trust account has been fully liquidated and closed.

Compared to the annual filing of the Form 5500, the final filing is due the last day of the seventh month after the later of (1) the date the plan was terminated or (2) the date the trust was liquidated, typically with a short plan year (January 1 - trust liquidation date). The filing will also show that all plan assets have been fully distributed.

If your Guideline plan has terminated, and you are looking for a copy of the Final Form 5500 Filing, you can find it by searching the Department of Labor website, as these forms are available as public record.

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