Transcription of 2020 Instructions - DOL
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2020 Instructions - DOL
Department of the Treasury Department of Labor Pension Benefit Internal Revenue Service Employee Benefits Guaranty Corporation Security Administration 20 Instructions for form 5500 Annual Return/Report of Employee Benefit Plan Code section references are to the Internal Revenue Code unless otherwise noted. ERISA refers to the Employee Retirement Income Security Act of 1974. EFAST2 Processing System Under the computerized ERISA Filing Acceptance System (EFAST2), you must electronically file your 2020 form 5500. Your form 5500 entries will be initially screened electronically. For more information, see the Instructions for Electronic Filing Requirement and the EFAST2 website at You cannot file a paper form 5500 by mail or other delivery service.
Instructions for Form 5500. The instructions have been revised to reflect that, effective for plan years beginning after 2019, a one-participant plan or a foreign plan required to file an annual return can file Form 5500-EZ electronically using the EFAST2 filing system in place of filing Form 5500-EZ on paper with the IRS.
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