HR Compliance Library, ¶27,131, Must a severance plan file a Form 5500?

摘要

Your company maintains a severance plan that is subject to ERISA. The severance plan is notrnfunded, and benefits are paid from the company's general assets. It has a plan document and a summary planrndescription. Your outside benefits consultant told you that you may need to file a Form 5500, depending on whornis eligible for severance benefits. How can you determine who is eligible for purposes of whether you have to filerna Form 5500?