{"@type": "dcat:Dataset", "accessLevel": "public", "accrualPeriodicity": "R/PT1S", "bureauCode": ["000:00"], "contactPoint": {"@type": "vcard:Contact", "fn": "Mike Stolte", "hasEmail": "mailto:stolte.michael@dol.gov"}, "describedBy": "https://data.dol.gov/", "describedByType": "text/html", "description": "The dataset consists of closed cases that resulted in penalty assessments by EBSA since 2000. This data provides information on EBSA's enforcement programs to enforce ERISA's Form 5500 Annual Return/Report filing requirement focusing on deficient filers, late filers and non-filers.", "identifier": "EBSA-11-012:019-100", "issued": "2010-02-22", "keyword": ["502 c 2", "Annual Return report", "EBSA", "ERISA", "Form 5500", "IQPA", "Pension", "Retirement", "delinquent filers", "employee benefit plan", "late filers", "non-filers"], "landingPage": "https://data.dol.gov/", "language": ["en-US"], "license": "https://www.usa.gov/government-copyright", "modified": "2026-03-11T15:43:40.546Z", "programCode": ["000:000"], "publisher": {"@type": "org:Organization", "name": "Employee Benefits Security Administration", "subOrganizationOf": {"@type": "org:Organization", "name": "Employee Benefits Security Administration"}}, "rights": "true", "spatial": "Address", "temporal": "2000-01-01/2026-03-11", "title": "EBSA Form 5500 Annual Return/Report Filing Enforcement Data"}