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Report of the OBO/HOBO Working Group to the Staff of the U.S. Securities and Exchange Commission August 31, 2021, Washington, D.C.0Table of Contents Introduction ..................................................................................................................................................

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What is defined contribution plan participants?

Defined contribution plan participants are individuals who are enrolled in a retirement plan where the amount contributed is defined, but the eventual benefits received depend on investment performance. Examples include 401(k) plans and employee stock ownership plans.

Who is required to file defined contribution plan participants?

Employers that sponsor defined contribution plans are required to file information about plan participants, typically through forms submitted to the IRS or the Department of Labor.

How to fill out defined contribution plan participants?

To fill out the forms related to defined contribution plan participants, employers need to collect data such as participant details, contribution amounts, and account balances, and then report this information accurately on the required forms.

What is the purpose of defined contribution plan participants?

The purpose of reporting defined contribution plan participants is to provide regulatory authorities with important information about retirement plan participation, contributions, and compliance with applicable laws.

What information must be reported on defined contribution plan participants?

Information that must be reported includes participant names, Social Security numbers, account balances, contributions made during the year, and any distributions taken.

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