Final year of the plan?

[Benbob13]

Hi

This question pertains to a plan that has less than 250,000$ so there was no need to file 5500EZ annually, and just need to file 5500 EZ for the final year of the plan.  If the plan was terminated near the end of 2017, but the assets were distributed in early 2018, I realize that you need to file 5500EZ for the short plan year of 2018.  However, do you also need to file 5500EZ for the year 2017 just because the plan was terminated in 2017?  What year is the final year of the plan in this case?  2017, the year the plan was terminated or 2018, the year assets were distributed?  

 

Thank you very much.

[Mike Preston]

Only one return is required: the final one.

[thepensionmaven]

Form 5500-EZ is due for the year in which there are $0 in the plan and marked as a "final return."