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Directory Results for ERISA Memorandum on 5500-EZ for Keogh Plans April 2006 Benefit plans subject to the Employee Retirement Income Security Act of 1974 (ERISA) are required to file Annual Return/Reports (Form 5500-EZ) to ERISA Memorandum on 5500-EZ for Keogh Plans April 2007 Benefit plans subject to the Employee Retirement Income Security Act of 1974 (ERISA) are required to file Annual Return/Reports (Form 5500-EZ)