Employee Benefits Security Administration joined the IRS and Pension Benefit Guaranty Corp. in releasing online.  The IRS will release paper copies of Form 5500-EZ and instructions for 2024 separately on its website after Jan. 1, 2025. Each form's instructions include a Changes to Note section highlighting important updates to the forms, schedules and instructions for 2024, including the following changes in Form 5500 and Form 5500-SF:

• A new plan characteristics code, 2Y, for pension-linked savings accounts.
• An update to Schedule SB instructions for certain expected benefits payable in annuity form.

Plan administrators should not use informational copies to file a 2024 Form 5500 Series Annual Return/Report.

• Form 5500 Annual Return/Report of Employee Benefit Plan | Instructions
• Form 5500-SF Annual Return/Report of Small Employee Benefit Plan | Instructions
• Form 5500-EZ Annual Return of a One-Participant Retirement Plan or a Foreign Plan | Instructions
• Schedule A - Insurance Information
• Schedule C - Service Provider Information
• Schedule D - DFE/Participating Plan Information
• Schedule DCG - Individual Plan Information
• Schedule G - Financial Transaction Schedules
• Schedule H - Financial Information
• Schedule I - Financial Information - Small Plan
• Schedule MB - Multiemployer Defined Benefit Plan and Certain Money Purchase Plan Actuarial Information
• Schedule MEP - Multiple-Employer Retirement Plan Information
• Schedule R - Retirement Plan Information
• Schedule SB - Single-Employer Defined Benefit Plan Actuarial Information

MORE >>