"A small non-PBGC defined benefit plan with 12/31 year end terminates 11/30/2023. All assets are distributed by 5/31/2024. [1] Since this plan has a 12/31 plan year end, is the 2023 5500 filing date 7/31/2024 as usual? Or is it 6/30/2024 (7 months after the termination date)? [2] Or do you file 2023 by 7/31/2024 and then for the 2024 year by 12/31/2024 (7 months after all assets were distributed)? [3] Or are there some other filing due dates?"

"[1] Is there a problem with filing a 5500-SF even tho the plan is an owner only plan and could file an EZ? This is a new plan in 2023. The employer will have a non-owner participant in 2024 and will need to file an SF for 2024 so I'm thinking we could go ahead and start with the SF. [2] If a plan has been filing an EZ for a couple of years and needs to change to SF because he brought on an employee, is the switch from EZ filing to SF filing as simple as just starting to file the SF? I want to make sure I'm not missing a question on the SF or 5558 that asks if an EZ was filed in a prior year. [3] If a plan consists of only owners, an ERISA bond is not needed -- is that correct?"