Definition

Form 5500

The annual return filed by qualified retirement plans, including those with 401(h) accounts.

Full definition

Form 5500 is the annual report filed with the DOL and IRS for qualified retirement plans. Plans containing a 401(h) sub-account disclose 401(h) assets and activity within the relevant schedules; specific disclosures depend on plan size and structure.

Availability, tax treatment, and plan design depend on the facts and circumstances of the employer, plan document, participant group, and applicable law. 401h.com provides general educational information only — not tax, legal, actuarial, investment, or ERISA advice. Consult qualified tax, legal, actuarial, and plan professionals.