Forms and Filing Instructions | U.S. Department of Labor

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class="menu-border-wrapper">Guidance</span></a> </li> </ul> </div> </li> </li> </ul> </ul> </li> <li class="has-children" aria-haspopup="false"> <a href="/agencies/ebsa/about-ebsa"><span class="menu-border-wrapper"><span class="menutitle">ABOUT</span><span class="menuarrow"><p class="backtext">Back</p><i class="fas fa-chevron-down"></i></span></span></a> <ul class="cd-secondary-nav is-hidden"> <li class="has-children"> <ul class="main-primary-menu inner-agency-ul"> <li class="has-children" aria-haspopup="false"> <span><a href="/agencies/ebsa/about-ebsa" data-drupal-link-system-path="node/104159">About</a></span> <div class="unorder-flex"> <ul class="batch-wrapper"> <li class="batch-column-1"> <a href="/agencies/ebsa/about-ebsa/about-us"><span class="menu-border-wrapper">About Us</span></a> </li> <li class="batch-column-1"> <a href="/agencies/ebsa/about-ebsa/about-us/organization-chart"><span class="menu-border-wrapper">Organizational Chart</span></a> </li> <li class="batch-column-1"> 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</li> <li> <a href="/agencies/ebsa/employers-and-advisers/plan-administration-and-compliance" class="usa-breadcrumb__link">Plan Administration and Compliance</a> </li> <li> <a href="/agencies/ebsa/employers-and-advisers/plan-administration-and-compliance/reporting-and-filing" class="usa-breadcrumb__link">Reporting and Filing</a> </li> </ul> </nav> </div> </div> <div id="block-pagetitle-2"> <div class="basic-title-banner-title-container"> <h1> <span>Forms and Filing Instructions</span> </h1> </div> </div> <div data-drupal-messages-fallback class="hidden"></div> <div id="block-gtmpixeldolbahcontainer">  <noscript aria-hidden="true"> <iframe src="https://www.googletagmanager.com/ns.html?id=GTM-KDX77HR" height="0" width="0" style="display:none;visibility:hidden"></iframe> </noscript><noscript aria-hidden="true"> <iframe src="https://www.googletagmanager.com/ns.html?id=GTM-5VM7ZD" height="0" width="0" style="display:none;visibility:hidden"></iframe> </noscript> </div> </div> <main 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about="/agencies/ebsa/employers-and-advisers/plan-administration-and-compliance/reporting-and-filing/forms"> <div> <div class="field field--name-field-row field--type-entity-reference-revisions field--label-hidden clearfix"> <div> <div class="paragraph paragraph--type--row paragraph--view-mode--default row" style="background-color:;"> <div class="field field--name-field-bundles field--type-entity-reference-revisions field--label-hidden clearfix"> <div> <div class="paragraph paragraph--type--text-block paragraph--view-mode--default"> <div class="field field--name-field-p-text field--type-text-long field--label-hidden clearfix"><h2>ERISA Reporting Forms</h2> </div> </div> </div> <div> <div class="paragraph paragraph--type--accordion-item paragraph--view-mode--default dol-accordion dol-accordion-border" role="tablist" aria-multiselectable="true"> <div class="usa-accordion card" id="section1"> <span class="mb-0 usa-accordion__heading card"> <button class="usa-accordion__button" aria-controls="a1"> <i class="fa fa-angle-right" aria-hidden="true"></i> <div class="field field--name-field-p-accordion-header field--type-string field--label-hidden clearfix">Form 5500 Series</div> </button> </span> <div id="a1" class="usa-accordion__content" hidden> <div class="field field--name-field-p-accordion-body field--type-text-long field--label-hidden clearfix"><p><a href="https://www.efast.dol.gov/">EFAST2</a> is an all-electronic system designed by the U.S. Department of Labor, Internal Revenue Service, and Pension Benefit Guaranty Corporation to simplify and expedite the submission, receipt, and processing of the Form 5500 and Form 5500-SF. These forms must be electronically filed each year by employee benefit plans to satisfy annual reporting requirements under the Employee Retirement Income Security Act (ERISA) and the Internal Revenue Code. Under EFAST2, filers choose between using EFAST2-approved vendor software or this website (IFILE) to prepare and submit the Form 5500 or Form 5500-SF. Completed forms are submitted via the Internet to EFAST2 for processing.</p><ul><li><a href="/agencies/ebsa/employers-and-advisers/plan-administration-and-compliance/reporting-and-filing/form-5500">Form 5500 Schedules and Instructions</a></li><li><a href="https://www.irs.gov/pub/irs-pdf/f5304sim.pdf">Form 5304 SIMPLE - Not for Use With a Designated Financial Institution</a></li><li><a href="https://www.irs.gov/pub/irs-pdf/f5305sim.pdf">Form 5305 SIMPLE - For Use With a Designated Financial Institution</a></li><li><a href="https://www.irs.gov/pub/irs-pdf/f5305sep.pdf">Form 5305 SEP - Individual Retirement Accounts Contribution Agreement</a></li><li><a href="https://www.irs.gov/forms-instructions">Forms and Publications from the Internal Revenue Service by U.S. mail</a></li></ul></div> </div> </div> </div> </div> <div> <div class="paragraph paragraph--type--accordion-item paragraph--view-mode--default dol-accordion dol-accordion-border" role="tablist" aria-multiselectable="true"> <div class="usa-accordion card" id="accordion2"> <span class="mb-0 usa-accordion__heading card"> <button class="usa-accordion__button" aria-controls="a2"> <i class="fa fa-angle-right" aria-hidden="true"></i> <div class="field field--name-field-p-accordion-header field--type-string field--label-hidden clearfix">Form PR</div> </button> </span> <div id="a2" class="usa-accordion__content" hidden> <div class="field field--name-field-p-accordion-body field--type-text-long field--label-hidden clearfix"><p>The <a href="/agencies/ebsa/employers-and-advisers/plan-administration-and-compliance/reporting-and-filing/form-pr">Form PR</a> is used to report information for a person or entity that intends to serve as a pooled plan provider to pooled employer plans within the meaning of section 3(43) and 3(44) of the Employee Retirement Income Security Act of 1974 (ERISA) and section 413(e) of the Internal Revenue Code.</p><ul><li><a href="/sites/dolgov/files/EBSA/employers-and-advisers/plan-administration-and-compliance/reporting-and-filing/form-pr/form.pdf">Form and Filing Instructions</a></li></ul></div> </div> </div> </div> </div> <div> <div class="paragraph paragraph--type--accordion-item paragraph--view-mode--default dol-accordion dol-accordion-border" role="tablist" aria-multiselectable="true"> <div class="usa-accordion card" id="section2"> <span class="mb-0 usa-accordion__heading card"> <button class="usa-accordion__button" aria-controls="a3"> <i class="fa fa-angle-right" aria-hidden="true"></i> <div class="field field--name-field-p-accordion-header field--type-string field--label-hidden clearfix">Form M-1 Annual Report</div> </button> </span> <div id="a3" class="usa-accordion__content" hidden> <div class="field field--name-field-p-accordion-body field--type-text-long field--label-hidden clearfix"><p>The <a href="https://www.askebsa.dol.gov/mewa">Form M-1 Online Filing System</a> is an electronic filing system for the Form M-1 annual report for multiple employer welfare arrangements. The system allows filers to complete the form and submit it at no cost.</p><ul><li><a href="/sites/dolgov/files/EBSA/employers-and-advisers/plan-administration-and-compliance/reporting-and-filing/forms/m1-2023.pdf">2023 Form M-1 with Instructions</a></li><li><a href="/sites/dolgov/files/EBSA/employers-and-advisers/plan-administration-and-compliance/reporting-and-filing/forms/m1-2022.pdf">2022 Form M-1 with Instructions</a></li><li><a href="/sites/dolgov/files/EBSA/employers-and-advisers/plan-administration-and-compliance/reporting-and-filing/forms/m1-2021.pdf">2021 Form M-1 with Instructions</a></li><li><a href="/sites/dolgov/files/EBSA/employers-and-advisers/plan-administration-and-compliance/reporting-and-filing/forms/m1-2020.pdf">2020 Form M-1 with Instructions</a></li><li><a href="/sites/dolgov/files/EBSA/employers-and-advisers/plan-administration-and-compliance/reporting-and-filing/forms/m1-2019.pdf">2019 Form M-1 with Instructions</a></li><li><a href="/sites/dolgov/files/EBSA/employers-and-advisers/plan-administration-and-compliance/reporting-and-filing/forms/m1-2018.pdf">2018 Form M-1 with Instructions</a></li><li><a href="/sites/dolgov/files/EBSA/employers-and-advisers/plan-administration-and-compliance/reporting-and-filing/forms/m1-2017.pdf">2017 Form M-1 with Instructions</a></li><li><a href="/sites/dolgov/files/EBSA/employers-and-advisers/plan-administration-and-compliance/reporting-and-filing/forms/m1-2016.pdf">2016 Form M-1 with Instructions</a></li><li><a href="/sites/dolgov/files/EBSA/employers-and-advisers/plan-administration-and-compliance/reporting-and-filing/forms/m1-2015.pdf">2015 Form M-1 with Instructions</a></li><li><a href="/sites/dolgov/files/EBSA/employers-and-advisers/plan-administration-and-compliance/reporting-and-filing/forms/m1-2014.pdf">2014 Form M-1 with Instructions</a></li><li><a href="/sites/dolgov/files/EBSA/employers-and-advisers/plan-administration-and-compliance/reporting-and-filing/forms/m1-2013.pdf">2013 Form M-1 with Instructions</a></li><li><a href="/sites/dolgov/files/EBSA/employers-and-advisers/plan-administration-and-compliance/reporting-and-filing/forms/m1-2012.pdf">2012 Form M-1 with Instructions</a></li><li><a href="/sites/dolgov/files/EBSA/employers-and-advisers/plan-administration-and-compliance/reporting-and-filing/forms/m1-2011.pdf">2011 Form M-1 with Instructions</a></li><li><a href="/sites/dolgov/files/EBSA/employers-and-advisers/plan-administration-and-compliance/reporting-and-filing/forms/m1-2010.pdf">2010 Form M-1 with Instructions</a></li><li><a href="/sites/dolgov/files/EBSA/employers-and-advisers/plan-administration-and-compliance/reporting-and-filing/forms/m1-2009.pdf">2009 Form M-1 with Instructions</a></li><li><a href="/sites/dolgov/files/EBSA/employers-and-advisers/plan-administration-and-compliance/reporting-and-filing/forms/m1-2008.pdf">2008 Form M-1 with Instructions</a></li><li><a href="/sites/dolgov/files/EBSA/employers-and-advisers/plan-administration-and-compliance/reporting-and-filing/forms/m1-2007.pdf">2007 Form M-1 with Instructions</a></li><li><a href="/sites/dolgov/files/EBSA/employers-and-advisers/plan-administration-and-compliance/reporting-and-filing/forms/m1-2006.pdf">2006 Form M-1 with Instructions</a></li><li><a href="/sites/dolgov/files/EBSA/employers-and-advisers/plan-administration-and-compliance/reporting-and-filing/forms/m1-2005.pdf">2005 Form M-1 with Instructions</a></li><li><a href="/sites/dolgov/files/EBSA/employers-and-advisers/plan-administration-and-compliance/reporting-and-filing/forms/m1-2004.pdf">2004 Form M-1 with Instructions</a></li><li><a href="/sites/dolgov/files/EBSA/employers-and-advisers/plan-administration-and-compliance/reporting-and-filing/forms/m1-2003.pdf">2003 Form M-1 with Instructions</a></li><li><a href="/sites/dolgov/files/EBSA/employers-and-advisers/plan-administration-and-compliance/reporting-and-filing/forms/m1-2002.pdf">2002 Form M-1 with Instructions</a></li><li><a href="/sites/dolgov/files/EBSA/employers-and-advisers/plan-administration-and-compliance/reporting-and-filing/forms/m1-2001.pdf">2001 Form M-1 with Instructions</a></li><li><a href="/sites/dolgov/files/EBSA/employers-and-advisers/plan-administration-and-compliance/reporting-and-filing/forms/m1-2000.pdf">2000 Form M-1 with Instructions</a></li><li><a href="/sites/dolgov/files/EBSA/employers-and-advisers/plan-administration-and-compliance/reporting-and-filing/forms/m1-1999.pdf">1999 Form M-1 with Instructions</a></li></ul></div> </div> </div> </div> </div> <div> <div class="paragraph paragraph--type--accordion-item paragraph--view-mode--default dol-accordion dol-accordion-border" role="tablist" aria-multiselectable="true"> <div class="usa-accordion card" id="accordion4"> <span class="mb-0 usa-accordion__heading card"> <button class="usa-accordion__button" aria-controls="a4"> <i class="fa fa-angle-right" aria-hidden="true"></i> <div class="field field--name-field-p-accordion-header field--type-string field--label-hidden clearfix">Notices for Apprenticeship and Training Plans and Top Hat Plan Statements</div> </button> </span> <div id="a4" class="usa-accordion__content" hidden> <div class="field field--name-field-p-accordion-body field--type-text-long field--label-hidden clearfix"><ul><li><a href="https://www.federalregister.gov/documents/2019/06/17/2019-12653/electronic-filing-of-notices-for-apprenticeship-and-training-plans-and-statements-for-pension-plans ">Final Rule</a></li><li><a href="/agencies/ebsa/employers-and-advisers/plan-administration-and-compliance/reporting-and-filing/e-file/apprenticeship-and-training-plan-filing-instructions ">Apprenticeship and Training Plan Notice E-file</a></li><li><a href="/agencies/ebsa/employers-and-advisers/plan-administration-and-compliance/reporting-and-filing/e-file/tophat-plan-filing-instructions">Top Hat Plan Statement E-file</a></li></ul></div> </div> </div> </div> </div> </div> </div> </div> <div> <div class="paragraph paragraph--type--row paragraph--view-mode--default row" style="background-color:;"> <div class="field field--name-field-bundles field--type-entity-reference-revisions field--label-hidden clearfix"> <div> <div class="paragraph paragraph--type--text-block paragraph--view-mode--default"> <div class="field field--name-field-p-text field--type-text-long field--label-hidden clearfix"><h2>Model Notices and Forms</h2></div> </div> </div> <div> <div class="paragraph paragraph--type--accordion-item paragraph--view-mode--default dol-accordion dol-accordion-border" role="tablist" aria-multiselectable="true"> <div class="usa-accordion card" id="section3"> <span class="mb-0 usa-accordion__heading card"> <button class="usa-accordion__button" aria-controls="a5"> <i class="fa fa-angle-right" aria-hidden="true"></i> <div class="field field--name-field-p-accordion-header field--type-string field--label-hidden clearfix">Health and Retirement</div> </button> </span> <div id="a5" class="usa-accordion__content" hidden> <div class="field field--name-field-p-accordion-body field--type-text-long field--label-hidden clearfix"><ul><li><a href="/agencies/ebsa/employers-and-advisers/plan-administration-and-compliance/reporting-and-filing/forms/model-forms-under-mhpa">Mental Health Parity Act Model Forms</a></li><li><a href="/sites/dolgov/files/EBSA/laws-and-regulations/laws/cobra/model-general-notice.docx">COBRA Model General Notice</a> | <a href="/sites/dolgov/files/EBSA/laws-and-regulations/laws/cobra/model-general-notice-spanish.docx">En Español</a></li><li><a href="/sites/dolgov/files/EBSA/laws-and-regulations/laws/cobra/model-election-notice.docx">COBRA Model Election Notice</a> | <a href="/sites/dolgov/files/EBSA/laws-and-regulations/laws/cobra/model-election-notice-spanish.docx">En Español</a></li><li><a href="/sites/dolgov/files/EBSA/about-ebsa/our-activities/public-disclosure/status-notices/critical/model-notice.doc">Model Critical Status Notices</a></li><li><a href="/agencies/ebsa/employers-and-advisers/plan-administration-and-compliance/correction-programs/vfcp/model-application-form">Model Voluntary Fiduciary Correction Program Application Form</a></li><li><a href="/sites/dolgov/files/EBSA/employers-and-advisers/plan-administration-and-compliance/reporting-and-filing/forms/model-notification-of-plan-abandonment-and-intent-to-serve-as-qta.doc">Model Notification of Plan Abandonment and Intent to Serve as QTA</a></li><li><a href="/sites/dolgov/files/EBSA/employers-and-advisers/plan-administration-and-compliance/reporting-and-filing/forms/model-notice-to-plan-sponsor-of-intent-to-terminate-plan-by-qta.doc">Model Notice to Plan Sponsor of Intent to Terminate Plan by QTA</a></li><li><a href="/sites/dolgov/files/EBSA/employers-and-advisers/plan-administration-and-compliance/reporting-and-filing/forms/model-notice-of-plan-termination-to-participants-by-qta.doc">Model Notice of Plan Termination to Participants by QTA</a></li><li><a href="/sites/dolgov/files/EBSA/employers-and-advisers/plan-administration-and-compliance/reporting-and-filing/forms/model-final-notice-of-plan-termination-to-ebsa-by-qta.doc">Model Final Notice of Plan Termination to EBSA by QTA</a></li></ul></div> </div> </div> </div> </div> </div> </div> </div> <div> <div class="paragraph paragraph--type--row paragraph--view-mode--default row" style="background-color:;"> <div class="field field--name-field-bundles field--type-entity-reference-revisions field--label-hidden clearfix"> <div> <div class="paragraph paragraph--type--text-block paragraph--view-mode--default"> <div class="field field--name-field-p-text field--type-text-long field--label-hidden clearfix"><h2 id="filing-searches">Filing Searches</h2></div> </div> </div> <div> <div class="paragraph paragraph--type--accordion-item paragraph--view-mode--default dol-accordion dol-accordion-border" role="tablist" aria-multiselectable="true"> <div class="usa-accordion card" id="section4"> <span class="mb-0 usa-accordion__heading card"> <button class="usa-accordion__button" aria-controls="a6"> <i class="fa fa-angle-right" aria-hidden="true"></i> <div class="field field--name-field-p-accordion-header field--type-string field--label-hidden clearfix">Form 5500/Form 5500-SF Filing Search</div> </button> </span> <div id="a6" class="usa-accordion__content" hidden> <div class="field field--name-field-p-accordion-body field--type-text-long field--label-hidden clearfix"><div id="form-5500-filing-search"><p>This search engine identifies Form 5500 and 5500-SF filings received by EFAST2. Filings for plan years prior to 2009 are not displayed through this website. This website provides the forms, schedules, and attachments submitted by the filer. Posting this information on the website does not constitute acceptance of the filing by the Department of Labor, the Pension Benefit Guaranty Corporation, or the Internal Revenue Service. You can view one plan filing at a time through this search engine based on the search criteria listed below. In addition to searching for specific filings, user can search for filings using filters including: plan type, plan asset value, number of participants, employer plan types, business codes, form years, and locations. The number of search results generated increased to 5,000 filings. Users may export search results to a CSV file. If you would like the raw data from all filings, including schedules, you can download <a href="/agencies/ebsa/about-ebsa/our-activities/public-disclosure/foia/form-5500-datasets">Form 5500 datasets</a> from EBSA's electronic FOIA webpage. If you are unable to find a filing that you believe has been submitted, please contact the EFAST2 Help Line at 1-866-463-3278. For help searching for filings through this website, see the <a href="https://www.efast.dol.gov/fip/pubs/EFAST2_Filing_Search_Guide.pdf">EFAST2 Filing Search Guide</a>.</p><ul><li><a href="https://5500search.dol.gov/">Form 5500 Search</a></li></ul></div></div> </div> </div> </div> </div> <div> <div class="paragraph paragraph--type--accordion-item paragraph--view-mode--default dol-accordion dol-accordion-border" role="tablist" aria-multiselectable="true"> <div class="usa-accordion card" id="accordion7"> <span class="mb-0 usa-accordion__heading card"> <button class="usa-accordion__button" aria-controls="a7"> <i class="fa fa-angle-right" aria-hidden="true"></i> <div class="field field--name-field-p-accordion-header field--type-string field--label-hidden clearfix">Form PR Filing Search</div> </button> </span> <div id="a7" class="usa-accordion__content" hidden> <div class="field field--name-field-p-accordion-body field--type-text-long field--label-hidden clearfix"><p>This search tool retrieves publicly available Form PR filings. Posting this information on the web site does not constitute acceptance of the filing by the Federal Government. Some filings may not be displayed through this website, such as original filings that were amended. If you are unable to find a filing that you believe has been submitted, please contact the EFAST2 Help Line at 1-866-463-3278.</p><ul><li><a href="https://www.efast.dol.gov/portal/app/disseminatePPP?execution=e1s1">Form PR Filing Search</a></li></ul></div> </div> </div> </div> </div> <div> <div class="paragraph paragraph--type--accordion-item paragraph--view-mode--default dol-accordion dol-accordion-border" role="tablist" aria-multiselectable="true"> <div class="usa-accordion card" id="section5"> <span class="mb-0 usa-accordion__heading card"> <button class="usa-accordion__button" aria-controls="a8"> <i class="fa fa-angle-right" aria-hidden="true"></i> <div class="field field--name-field-p-accordion-header field--type-string field--label-hidden clearfix">Form M-1 Online Filing Search</div> </button> </span> <div id="a8" class="usa-accordion__content" hidden> <div class="field field--name-field-p-accordion-body field--type-text-long field--label-hidden clearfix"><p id="m1onlinesearch">The Form M-1 Online Search tool allows users to find reports for Multiple Employer Welfare Arrangements (MEWAs) and Association Health Plans (AHPs) filed with the U.S. Department of Labor. The Form M-1 is filed annually by MEWAs (including AHPs) and ECEs (Entities Claiming Exception). Copies of the Form M-1 filings are also available from EBSA's Public Disclosure Room at 200 Constitution Ave NW, Room N-1515, Washington, DC 20210, or by calling 202-693-8673.</p><ul><li><a href="https://www.askebsa.dol.gov/epds/Home/Help">Instructions for the Form M-1 Search</a></li><li><a href="https://www.askebsa.dol.gov/epds/">Form M-1 Search</a></li></ul></div> </div> </div> </div> </div> <div> <div class="paragraph paragraph--type--accordion-item paragraph--view-mode--default dol-accordion dol-accordion-border" role="tablist" aria-multiselectable="true"> <div class="usa-accordion card" id="section6"> <span class="mb-0 usa-accordion__heading card"> <button class="usa-accordion__button" aria-controls="a9"> <i class="fa fa-angle-right" aria-hidden="true"></i> <div class="field field--name-field-p-accordion-header field--type-string field--label-hidden clearfix">Apprenticeship and Training Plan Notice Searches and Top Hat Plan Statement Searches</div> </button> </span> <div id="a9" class="usa-accordion__content" hidden> <div class="field field--name-field-p-accordion-body field--type-text-long field--label-hidden clearfix"><p id="atp-top-hat">These two online search tools allow users to search and view Apprenticeship and Training Plan Notices or Top Hat Plan Statements for certain pension plans maintained by an employer for a select group or management or highly compensated employees filed with the Department of Labor. Results can be printed or downloaded to Excel. If you are unable to find a filing that you believe has been submitted, please contact Public Disclosure at telephone 202-693-8673 (not a toll-free number).</p><p><strong>Apprenticeship and Training Plan Notices Search</strong></p><ul><li><a href="https://www.dol.gov/agencies/ebsa/employers-and-advisers/plan-administration-and-compliance/reporting-and-filing/e-file/apprenticeship-and-training-plan-notice-search-instructions">Instructions to the Apprentice and Training Plan Notices Search</a></li><li><a href="https://www.askebsa.dol.gov/apprenticeshiptrainingplansearch">Search for Apprenticeship and Training Plan Notices</a></li></ul><p><strong>Top Hat Plan Statements Search</strong></p><ul><li><a href="https://www.dol.gov/agencies/ebsa/employers-and-advisers/plan-administration-and-compliance/reporting-and-filing/e-file/top-hat-plan-search-instructions">Instructions to the Top Hat Statements Search</a></li><li><a href="https://www.askebsa.dol.gov/tophatplansearch">Search for Top Hat Statements</a></li></ul></div> </div> </div> </div> </div> </div> </div> </div> </div> </div> </article> </div> </div> </div> </main> <footer class="ebsa-footer usa-footer usa-footer--big" role="contentinfo"> <div class="usa-footer__return-to-top container"> <a href="#" class="footer-scroll-to-top"><span>Scroll to Top</span> <i class="fa fa-arrow-circle-o-up" aria-hidden="true"></i></a> </div> <section class="dol-footer-nav"> <div> <div class="panel"> <ul block="block-menu-block-ebsa-footer-menu" class="clearfix dol-footer-nav-menu container"> <li> <a href="/agencies/ebsa/key-topics" class="dol-footer-nav-link" data-drupal-link-system-path="node/104091">Topics</a> </li> <li> <a href="/agencies/ebsa/workers-and-families" class="dol-footer-nav-link" data-drupal-link-system-path="node/104092">Workers</a> </li> <li> <a href="/agencies/ebsa/employers-and-advisers" class="dol-footer-nav-link" data-drupal-link-system-path="node/104154">Employers and Advisers</a> </li> <li> <a 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