"I haven't filed a Form 5330 in decades and now need to file one for the 2024 year. From what I understand, paper filing is still allowed for 2024, but e-filing will be required beginning in 2025. Is this correct? A couple of related questions:

1. Since the IRS will no longer accept paper checks after 9/30 (or will they?), what's the best method to make an electronic payment, and under what 'tax form' should it be submitted (I don't see Form 5330 specifically listed)?
2. If paper checks are still allowed for now, what is the correct mailing address? The Form 5330 instructions list Ogden, UT, but I've also seen a North Carolina address.

"I also understand there will be penalties since the payment wasn't submitted by 7/31."

"Does a large plan's final Form 5500 (short plan year) need an audit? Part. count at the beginning of the short plan year 233."

"For 2026, Internal Revenue Code Section 414(v)(7) burdens only a participant who: had, from the employer that maintains the plan, 2025 Social Security wages (not counting self-employment income as a partner or member) more than $150,000 [$145,000 inflation-adjusted]; and is (or by the end of 2026 will be) 50 or older; and might need an age-based catch-up to support her deferrals. For your typical client plan, how many people is this?"