"Form 5500, Annual Return/Report of
Employees Benefits Plan (with 100 or more
participants) and Form 5500-EZ, Annual Return of
One-Participant Pension Benefit Plan" Major
changes have taken place regarding this series of forms beginning with the 1999 revision. Substantial changes have been made to the form and new schedules have been
developed. Forms will now be filed with the
Department of Labor (DOL)/Pension and Welfare
Benefit Administration (PWBA). The Internal Revenue
Service recently completed the tax package mailout
for both of these forms and all of the forms are stocked at
the Area Distribution Centers. Forms are available
in unlimited quantities for employers.
Forms are available in hand print format that can be completed either by hand or by typewriter or machine print format which requires software that is available from DOL. Information regarding the availability of the software and machine print forms can be obtained from the DOL Web site at www.efast.dol.gov. This web site has valuable information for filers of forms 5500/5500-EZ regarding changes to Form 5500, processing of the forms, and charts that serve as reference guides regarding the forms. Publication "In-Brief: 1999 Form 5500" can be downloaded from the DOL Web site or ordered through PWBA publications hotline at 1-800-998-7542. The publication is six pages in length.
The addresses for filing completed returns are:
By Mail - Form 5500
PWBA
P.O. Box 7043
Lawrence, KS 66044-7043
By Mail - Form 5500-EZ
PWBA
P.O. Box 7042
Lawrence, KS 66044-7042
By Private Delivery Service (UPS, RPS, FEDEX, etc.) (Fm 5500 & Fm
5500-EZ)
PWBA/NCS
Attn: EFAST
3833 Greenway Dr
Lawrence, KS 66046-1290