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Filing Authorization For the 2024 Form 5500 Name of Plan: EIN / PN: Plan Year Ending: December 31, 2024 PART I Authorization of Practitioner to Electronically Sign and File I hereby authorize XXXXXX to electronically sign and file the above-named return/report through EFAST2. I understand that in granting this authority: • I must manually sign and date page 1 of the Form 5500 and provide a scanned copy of that signature page to XXXXXXX before the electronic filing can be initiated; • XXXXXXX will retain a copy of this written authorization in its records; • XXXXXXX will notify the individual(s) signing below as plan administrator/employer about any inquiries and information it receives from EFAST2, DOL, IRS, or PBGC regarding this annual return/report; and • A copy of my signature, as it appears on page 1 of the Form 5500, will be included with the return/report posted by the Department of Labor on the Internet for public disclosure. • XXXXXXX shall not be deemed an administrator or other fiduciary with respect to any Plan solely on account of the services performed under this authorization. This authorization is applicable only to the filing for the above-named Plan and applies only for Plan year end stated above. Plan Administrator: ___________________________ Date: ____________ PART II Acknowledgement of Receipt of Authorization On behalf of XXXXXXXX I hereby certify that the firm will use the authority granted only for the express purposes described above; that the firm will not disclose confidential information to any parties other than the DOL, as required for EFAST filing; and that the firm will take reasonable steps to assure that confidential information provided by the Plan Administrator or Plan Sponsor is protected from unauthorized disclosure. For XXXXXXXXXX: ________________­________Date: ____________ The designated service provider must retain this authorization.

Belgarath is right - can still do PS, but deferral time ended 4-15.

The text seems adapted from Q33a in EBSA’s FAQs on EFAST2 Electronic Filing System https://www.dol.gov/agencies/EBSA/about-ebsa/our-activities/resource-center/faqs/efast2-form-5500-processing#signing.

You need to be 100% vested to elect Roth employer contributions. Partially vested participants cant elect Roth employer contributions. In some circumstances, this means you may have to amend the vesting schedule if your 'target" (like an owner) isnt 100% vested. Other times, your target may be 100% vested but newer employees are not. Other times, you may want to make the source 100% to allow all participants to benefit from the Roth election. It all depends on what you feel is best for the company, the plan, and the participants. Its not going to be one size fits all.

“Imagine you are teaching your child to drive. You reach an intersection with a red light with absolutely no sign that anyone else is around. Your child asks ‘Why can’t we go through the light? How will the police know we did that?’ How would you respond?” Reflecting on Chaz’s illustration and considering an adviser’s role about a query of the kind casey72 describes, there might be some differences between them that matter for how one thinks and feels about each situation. There might be differences between serving as a parent or teacher responsible for a child’s formation, and as an adviser providing information to a mature adult ordinarily presumed to have autonomy to make one’s decisions. I won’t here recount the debate between those who suggest an adviser provide full information and those who suggest holding back information that would help a principal know what it can do without getting caught. But I think it’s important to recognize who’s the principal. And who’s an adviser, who, although she might have powers about her role, is not (unless so engaged) the principal’s decision-maker Chaz, thank you, again, for helping me think about this. In the summer semester, I teach Professional Conduct in Tax Practice; may I use your example and its great metaphor?

SECURE 2.0, Section 317, specifies that it is the time for filing the return of such individual for the taxable year..."(determined without regard to any extensions)"... Caveat - I did not check to see if any subsequent guidance modifies this. I see Paul already replied. My response was with regard to deferrals only.