Every year at around Christmas time (but not limited to only this time of the year), the Department of Labor (DOL) sends letters of notifications of rejected Form 5500s. Usually this relates to not filing the Form 5500 SF, but 5500 SFs are filed only by small Plans that have less than 100 eligible participants. For large plans (those with more than 100 eligible participants, generally speaking), the letter may point out that they have not included an Accountant’s Opinion. Th