"Starting with plan years that begin in 2026, all premium payments must be made electronically, either through pay.gov or by electronic funds transfer (EFT) such as ACH or Fedwire.... If you choose to mail your [Form 5558] please note that postmarks may not accurately reflect the date the U.S. Postal Service accepts your mail.... Four new codes were added [to Form 5500] for DB plans[.]"  MORE >>