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The Wagner Law Group

The Wagner Law Group, A Professional Corporation, is a nationally recognized ERISA & employee benefits, estate planning, employment, labor & human resources practice. 


Established in 1996, The Wagner Law Group has 26 attorneys engaged exclusively in employee benefits, estate planning and employment law. Six of our attorneys are AV rated by Martindale-Hubbell as having very high to preeminent legal abilities and ethical standards. The firm is among the largest ERISA boutiques in the country. Our practice is national in scope, with clients in more than 40 states and several foreign countries.





Contact Info

The Wagner Law Group


  Integrity | Excellence



Tel: (617) 357-5200 

Fax: (617) 357-5250 

99 Summer Street 

13th Floor

Boston, MA 02110

Palm Beach Gardens 

Tel: (561) 293-3590
Fax: (561) 293-3591
7108 Fairway Drive
Suite 125
Palm Beach Gardens, FL 33418



Tel: (813) 603-2959

Fax: (813) 603-2961

101 East Kennedy Boulevard

Suite 2140
Tampa, FL  33602 


San Francisco

Tel: (415) 625-0002

Fax: (415) 358-8300

300 Montgomery Street

Suite 600

San Francisco, CA 94104


St. Louis

Tel: (314) 236-0065

Fax: (314) 236-5743
100 South 4th Street, Suite 550
St. Louis, MO  63102 







November 18, 2016


 Health and Welfare Law Alert




Agencies Release Informational Copy of 2016 Form 5500 Annual Return/Report






DOL, IRS and the PBGC have released informational copies of the 2016 Form 5500 Annual Return/Report and related instructions.  They confirm that the reporting requirements for 2016 are similar to those for 2015, except for several minor changes, some of which are explained below. 



2016 Form 5500.  The "Changes to Note" section of the 2016 instructions identify the following important modifications to the Form 5500, Form 5500-SF and related schedules for welfare benefit plan filers:


  • IRS Compliance Questions:  Form 5500 filers should not complete the IRS compliance questions at Lines 4o and 6d of Schedules H and I, and the "Part VII - IRS Compliance Questions" of Schedule R.   Likewise, Form 5500-SF filers should not complete "Part VIII - Trust Information," and "Part IX - IRS Compliance Questions."


  • Increased Penalties: The maximum civil penalty amount assessable for Form 5500 filing failures has increased.  A maximum penalty of $2,063 per day (up from $1,100 per day) now applies for civil penalties assessed in relation to a plan administrator's failure or refusal to file a complete or accurate Form 5500.  The increased penalty amount applies for civil penalties assessed on or after August 1, 2016 in connection with violations that occurred after November 2, 2015.


Takeaway for Employers.  In view of the significant increase to the maximum assessable daily civil penalty for Form 5500 filing failures, employers required to file Forms 5500 must be sure to timely file complete and accurate Forms 5500. 







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This Newsletter is provided for information purposes by The Wagner Law Group to clients and others who may be interested in the subject matter, and may not be relied upon as specific legal advice.  This material is not to be construed as legal advice or legal opinions on specific facts. Under the Rules of the Supreme Judicial Court of Massachusetts, this material may be considered advertising.