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Posted

A one participant plan is late in filing 2016 and 2017. The prior TPA always filed a Form 5500-SF for one participant.

In reading the instructions on the DOL website, they make it clear that non-ERISA plans cannot file under its DFVC program. Under the Non-ERISA delinquent filer program, they only accept forms 5500-EZ. I suppose we could file 2016 and 2017 as 5500-EZs even though SF's have been filed through the life of the plan.

Anyone see problems with that?

Posted

No problem with it. I think it happens regularly. 

I'm a stranger on the internet. Nothing I write is tax or legal advice. 

I'd like a witty saying here, but I don't have any. When in doubt, what does the plan document say?

  • 2 weeks later...

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