JMH ERISA

In 2009

Thanks, I did check into that. The delinquent filer program for 5500-EZ's is very specific that a 5500-SF cannot be filed for the late years. It must use the 5500-EZ, paper version.

Thanks, their plan had a 6-month eligibility requirement and none of the part-timers met this requirement during the 5500-EZ years I mentioned, and all the former EE accounts were paid prior to the end of 2008. The plan covered literally only the owners in some years. Then after a few years they had a PT employee did qualify so that's when the 5500-SF's would start up again... until that EE left with zero balance and no one else qualified... then the one EE was rehired after a couple of years so here we are again with the SF for 2019.

It is an individual-account (DC) plan. The former EE accounts were all closed in 2008, and they literally had no other eligible employees for the years I mentioned for the EZ's. This is a limited project (5500 work only) so we are not doing a full compliance review for the entire 18 years; assume no partial termination that would change the counts.

Small plan is filing a delinquent 5500 for years 2002-2008, delinquent 5500-EZ's for 2009-2012 and 2018, delinquent 5500-SF's for 2013-2017, and will file a timely 5500-SF for 2019. Essentially, this company downscaled after 2008 but continued operating with a few part-time employees each year since then. There were some years where only the business owner & spouse were eligible & covered under the plan. I think this plan will need to file under both the DFVCP and the 5500-EZ late filer programs and pay the maximum fees under both programs. Is there any way around this? Also, is there a good way to indicate on the 5500-EZ and/or the 5500 & 5500-SF's to explain the gap in filings when it is switching back and forth between ERISA and non-ERISA filings?

I have an ERISA 403(b) plan client who has asked for help filing Form 8955-SSA, and they are subject to the electronic filing requirement for this return (must submit via the FIRE system). I know how to prepare this form but it is not one of my normal services through my consulting business so I do not have the software to create a properly formatted file that I could then submit via FIRE. I can't seem to find any software to create the file that isn't part of a large (costly) subscription or package. Is it possible to create a file without such software? I found the parameters provided on the IRS website, and it seems difficult.