In this episode, Joanne Szupka is joined by Nicole Parnell to discuss the changes to the 2023 Form 5500. The discussion focuses on the changes to the methodology for counting participants in defined contribution plans for purposes of determining eligibility for small plan reporting options: • What current plan sponsors need to consider for the form and methodology changes • Timing of the mandatory distributions for terminated participants • Timing of employer contributions • Automatic Enrollment required in future for new plans due to SECURE 2.0 • 80 – 120 Participant and Short Plan Year Rules • Internal Revenue Code Compliance Questions