No CRS summary available for this bill.
This section extends the deadline for filing annual reports with the Secretary of Labor under ERISA section 104(a)(1) from 210 days after the close of the plan year to 15 days after the end of the ninth calendar month following the close of the plan year (with later deadlines permitted for disasters, fires, or other qualifying events under IRC section 7508A(b)). It applies the same extended deadline to annual reports under ERISA section 4065, requires Treasury to conform its regulations and guidance accordingly, and directs the Secretaries of Labor and Treasury and the PBGC Director to modify Form 5500 and related returns to permit electronic signatures, with good-faith compliance treated as satisfying the requirement until final implementation. The changes apply to plan years ending on or after the date of enactment.