MIKAELA C. HABIB, December 2015 —
On Friday, December 4, 2015, the Fixing America’s Surface Transportation (“FAST”) Act of 2015 was signed into law. The FAST Act repealed the additional one month extension of the Form 5500 filing deadline introduced by the Surface Transportation and Veterans Health Care Choice Improvement Act of 2015. As a result, the extended filing deadline for the Form 5500 will remain 9½ months after the end of the applicable plan year (for calendar year plans, October 15). Thus, plan sponsors should continue to apply the same filing deadline for the Form 5500. We note that the changes to the deadlines for the other forms in the Surface Transportation Act of 2015 (including Form 114, the “FBAR”) remain in effect.