Department of Labor“With the advent of the required U.S. Department of Labor’s (“DOL”) EFAST2 electronic filing of the Form 5500 return, the DOL has a comprehensive database to compile information on companies’ retirement plans, an exercise that the DOL is pursuing vigorously. DOL’s focus is on scrutinizing companies that file a Form 5500 for a large retirement plan that requires a financial statement audit (generally those with more than 100 participants) to determine whether the company is also filing a Form(s) 5500 for its welfare benefits.” Read more at “Trends & Developments” by Christine Faris, JD and Pauline Lau, QKA