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KNOWLEDGE CHECK

Defined contribution plans
Form 11-k plan (SEC) filers

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* If a plan is required to file a Form 11-K, who is deemed to be the issuer and how does that affect the filing?

The issuer is defined under the Sarbanes-Oxley Act of 2002 (SOX) and must submit an audit of the plan's financial statements to the SEC in accordance with PCAOB regulations.

The issuer is the plan as determined by the Board of Directors and governance committee of the plan sponsor. There is no effect on the filing.

Because the plan is already under the authority of the ERISA regulations, there is nothing different than on a plan that does not file an 11-K.

11-K plans have special filing requirements with the IRS.

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KNOWLEDGE CHECK

Defined contribution plans Form 11-k plan (SEC) filers

Defined contribution plans Form 11-k plan (SEC) filers

Check your knowledge on this topic

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Defined contribution plans
Form 11-k plan (SEC) filers

Defined contribution plans
Form 11-k plan (SEC) filers