The series, which includes the Form 5500, schedules to the form, and the Form 5500-EZ, is to be used by employee benefit plans for plan years beginning in 2000. Information copies of the series and its instructions are available, although the IRS did not release instructions for the 2000 Form 5500-EZ at the same time. Employers should be aware, however, that they cannot use information copies for actual filing.
Employers can only file information on the official forms.
The biggest changes were made to the instructions, and many of the changes to the series are clarifications or improvements. The most significant changes include the following items. Code 3F was changed. The instructions for lines 8a and 8b include three examples of how to select the codes. On line 1, fewer distributions must be reported.