On July 31, 2015, President Obama signed the “Surface Transportation and Veterans Health Care Choice Improvement Act of 2015” (P.L. 114-41) (the “Act”). The Act primarily served to extend the Highway Trust Fund and various related measures, but it also included a number of unrelated provisions, one of which was a revision in the rules relating to extensions for filing Forms 5500. (There were also changes made to the due dates of various other tax returns, but those changes are beyond the scope of this Alert; you may contact the author if you would like additional information regarding those changes as well.)