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Text of 2018 Draft Instructions for Form 5500-EZ: Annual Return of a One-Participant (Owners/Partners and Their Spouses) Retirement Plan or a Foreign Plan (PDF)
Internal Revenue Service [IRS] Link to more items from this source
[Official Guidance]
Nov. 21, 2018

"Form name change. The title of Form 5500-EZ has been changed to match the purpose of the form to include both a one-participant retirement plan and a foreign plan. List of Plan Characteristics Codes for Line 8. Plan characteristics code 3D has been updated to reflect the IRS changes for the pre-approved plans as prescribed in Rev. Proc. 2017-41[.]"

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