Government Forms
Qualified retirement plans have annual plan reporting requirements. All types of these plans must file an annual Form 5500 with the IRS and, if applicable, the DOL. A defined benefit plan may also be required to file an annual premium filing with the PBGC.
Returning Online Filers
Form 5500 EFAST2: Home ~ Login
EFAST2 Step by Step Instructions for Plan Sponsors (to sign annual filing) (Adobe Acrobat PDF): Instructions on how to electronically review and sign the filing every year through Independent Actuaries, Inc. portal.
PBGC Forms MyPAA: Home ~ Login ~ Blank Paper Check Voucher ~ Sign up for Filing Reminders
New Online Filers
Online Application for EIN: If you don’t already have an Employer Identification Number (EIN) for your business, you will need one once you adopt a pension plan. Use this same application for applying for a Trust Identification Number (TIN) for your plan trust. Alternatively, you can apply by phone, fax or mail to the IRS by downloading Form SS-4 and its instructions.
EFAST2 Step by Step Instructions for Plan Sponsors (to register & obtain signing credentials) (Adobe Acrobat PDF): Form 5500 filers are required to file and sign electronically using the web-based system called EFAST2. Each plan sponsor needs to register for signing credentials just once with the DOL. Ready to register?
Register for a MyPAA Account to participate in the PBGC Premium Filing process.
Other Information Related to Filings
Plan Fidelity Bond Requirements (Adobe Acrobat PDF): The Employee Retirement Income Security Act (ERISA) requires that every person who handles plan assets or funds be bonded except for Form 5500-EZ filers. The bond must be a fidelity bond. The minimum bond amount is based on the value of plan assets with a special requirement for a plan with less than 100 participants that wishes to waive the annual audit by an independent qualified public accountant.
Plan Reporting Requirements (Form 5500) (Adobe Acrobat PDF): The plan sponsor of a plan with less than 100 participants (except Form 5500-EZ filers which are not subject to the additional reporting requirements to begin with) can choose each year to waive the audit by an independent qualified public accountant if one of two conditions are met with respect to the plan’s assets and if certain additional information is included in the Summary Annual Report (SAR) for that year.
