The 2010 Form 5500-EZ (with instructions) is now available for “one-participant” retirement plans. Sponsors and practitioners have waited months for the release of these forms. The filing deadline is July 31, 2011 (without extensions) for calendar year plans, or 2 1/2 months later with extensions. The documents are available here:
2010 Form 5500-EZ instructions
The form and instructions are very similar to the ones from prior years. One subtle difference is that there is an explicit instruction that information for both the DB and DC components of an “eligible combined plan” [i.e., a DB(k) plan under IRC 414(x)] should be reported on the same filing.
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