The Labor Department changed Title I ERISA reporting requirements in the 1990s by eliminating the mandatory Form 5500 filing for health and welfare groups with fewer than 100 plan participants. A few years ago, they dropped the same requirement for cafeteria plans too.

Many employers of this size seemed to think that the disclosure requirements of Title I of ERISA also went away. Not true. Employers with fewer than 100 plan participants in insured or self-funded plans need to comply with ERISA's disclosure requirements, but few do.

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