irs plan codes
Plans with a calendar-year plan year must file the form that concerns the most recent plan year by July 31 of the next one. Thus, the Forms 5500 that concern the 2014 plan year must be filed by July 31, 2015. The IRS designed the 401(k) Nonqualified Plans Project to learn: If plan sponsors incorrectly selected pension feature codes 2J and 3C on their Form 5500, which indicate they didnât intend their 401(k) plans to be qualified plans.