Delinquent Form 5500-EZ's

[415 Limit]

We have a plan sponsor (one participant plan) that has never filed a Form 5500-EZ since the plan's inception in 1989. We've contacted an ERISA attorney for assistance and (s)he instructed us to go back in time as far as we can and prepare the delinquent EZ filings for submission to the IRS. We now are in the process of preparing the EZ's for plan years 1999 - 2008 (brokerage statements prior to 1999 aren't available so we can't do them); however we don't have all of these tax years available on our government forms software (we have 2004 to the current year form). Should we complete the 1999 - 2003 EZ's on a 2004 form, and then each year after that on the correct year's form or should we complete all delinquent years on a more current year form, or? Any input would be greatly appreciated.

Thanks!

[Andy the Actuary]

Any input:

(1) The inclination is not to address this problem without the written agreement of the IRS on specifically how this is to be handled.

(2) If the client does want (1), then since the ERISA attorney is telliing you what to do, make sure he tells you precisely what to do. Have a piece of paper to demonstrate that you have followed someone else's instructions. Better yet, walk away.