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Hoseman, Linda
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Employee Benefits and Executive Compensation
Employee Retirement and Pension Plans
Labor and Employment
September 1, 2009
Regulatory Update: New Form 5500, Schedule C Reporting Requirements for 2009
Linda Lemel Hoseman
Reprinted with permission from Employee Benefit Plan Review, September 2009. All rights reserved, WoltersKluwer Company, New York, N.Y.

On November 16, 2007, the U.S. Department of Labor (DOL) adopted new rules that require employee benefit plans subject to the Employee Retirement Income Security Act of 1974, as amended (ERISA) to report and disclose fees paid directly or indirectly to plan service providers on Schedule C of the Form 5500.
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