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2020 Form 5500-SF -- No Longer Owner-Only Plan


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Posted

Noted that DOL/IRS have eliminated filing a form 5500EZ as Form 5500-SF (One Man) electronically. Going forward you can now file Form 5500EZ electronically. Just checked ASC/DGEM this morning and see that one of the first questions on EZ screen is whether efiling or paper.

That is all well and good, but have filed several final 5500-SF (One Man) filings that had short final plan years in 2020 due to termination already (filed using 2019 series of forms as usual for short final plan years).  Question is what to do about those filings given this late sea change in eliminating 5500-SF (One Man)?

Posted

The option to electronically file a 5500-SF for a one-participant plan went away on January 1, 2021. If you filed during 2020 using the 2019 5500-SF, you should be fine.

Free advice is worth what you paid for it. Do not rely on the information provided in this post for any purpose, including (but not limited to): tax planning, compliance with ERISA or the IRC, investing or other forms of fortune-telling, bird identification, relationship advice, or spiritual guidance.

Corey B. Zeller, MSEA, CPC, QPA, QKA
Preferred Pension Planning Corp.
corey@pppc.co

  • Dave Baker changed the title to 2020 Form 5500-SF -- No Longer Owner-Only Plan

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