The Form 5500 is an index. The evidence is in the attachments
Return- and schedule-level tables stop before the attached audit documents. The opinion language, the delinquent-contribution disclosure, the forfeiture balance and the named holdings are one layer down, in documents that are just as public.
- Scope
- ERISA pension-plan filings
- Years
- Plan-year specific
- Evidence
- Filed report + attachments
- Boundary
- No audit-quality conclusion