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Changing Plan ID Number On Form 5500


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Guest EBBeginner
Posted

I am working with a plan that filed the Form 5500 as a multiple employer plan in prior years. Therefore, the plan's ID number was the 333 number. For the current year, however, the plan is no longer a multiple employer plan and probably should file the Form 5500 as a single employer plan. Does the plan's ID number need to be changed to reflect that it is a single employer plan by having an ID number of 001?

Posted

The Form 5500 instructions for line 1b indicate in part that "once you use a plan or DFE number, continue to use it for that plan or DFE on all future filings with the IRS, DOL, and PBGC. Do not use it for any other plan or DFE, even if the first plan or DFE is terminated."

Does your plan document assign a number to the plan? If so, was the document amended?

...but then again, What Do I Know?

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