The federal government has posted an informational copy of the 2007 Form 5500 Annual Return on the Web.

Benefit plan sponsors must file the form to report on the status of their benefit plans.

The U.S. Department of Labor’s Employee Benefits Security Administration develops the form and related instructions together with the Pension Benefit Guaranty Corp. and the Internal Revenue Service.

One major change will be the addition of a simpler reporting option for some plans with fewer than 25 participants, officials say.

The federal agencies that developed the form also have revised form instructions to reflect updated mortality tables.

Links to the form and the instructions and schedules associated with the form are available