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Text of 2019 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] 
[Official Guidance] Oct. 4, 2019 Oct. 3, 2019. "Form 5500-EZ is used by one-participant plans and foreign plans that are not subject to the requirements of section 104(a) of [ERISA] and that do not file Form 5500-SF electronically to satisfy certain annual reporting and filing obligations imposed by the Code." [Also available: Draft of 2019 IRS Form 5500-EZ] |
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