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Intranet posting of Form 5500 pension information required for 2008 plan year

Defined benefit plan sponsors will be required to post Form 5500 actuarial information (Schedule SB or MB) on their internal website for employees starting later this year. The Pension Protection Act requirement is effective for the 2008 plan year even though Form 5500 e-filings are not required until the 2009 plan year. Pending further guidance, calendar-year plans filing the 2008 Form 5500 in July 2009 would be well-advised to post the required information on their intranet by October. Posting is not required if a plan sponsor doesn't maintain an intranet site for employee communications.  (Select News, 27 Apr 2009)


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