Guides for plan sponsors

What the rules actually require, what it costs when a deadline passes, and what you can do about it. Written for the person who has to deal with the plan, not for another auditor.

Missed your Form 5500 extension? What to do

The October 15 extension is the last one there is. What a late filing costs, how the Delinquent Filer Voluntary Compliance Program caps it, and what to do if the reason you missed it is that the audit isn't finished.

Last reviewed October 5, 2026