An unusual provision was slipped into the Surface Transportation and Veterans Health Care Choice Improvement Act of 2015. This legislation provided that the time for filing Form 5500 returns for 2016 and later could be extended an additional 3 ½ months instead of the current extension period of 2 ½ months. That would have meant the possibility for extending the filing deadline for a calendar 2016 plan to November 15, 2017! Complaints about the extension did NOT fall on deaf ears. Congress passed the Fixing America’s Surface Transportation Act of 2015, which REPEALS the new extended filing deadline.
