They include revisions to codes for pension-linked emergency savings accounts and instructions for benefits payable in annuity form.

The Department of Labor, IRS and Pension Benefit Guaranty Corporation on Monday released informational copies of the Form 5500 series for 2024.

The instructions on filing highlight changes made for 2024 for Forms 5500 and 5500-SF, the short-form series for small pension and welfare benefit plans. The IRS is set to release paper copies of and online instructions for Form 5500-EZ, which is for one-participant (owner/partner) plans and foreign plans, after January 1, 2025.

The informational copies are not for filing the annual forms, the agencies noted; plan administrators should monitor efast.dol.gov to know when official electronic versions are available for filing, either with approved vendor software or the EFAST2 website.

The informational sections released Monday include "Changes to Note" for plan administrators, which included those for both Form 5500 and Form 5500-SF:

Changes implemented for only Form 5500:

The agencies also noted that, starting on January 1, 2025, an extension request can be made via Form 5558 either electronically through EFAST2 or filed with the IRS using a paper form.

Form 5500s are submitted to the DOL, IRS and PBGC for employee benefit plans to meet filing obligations as stipulated by ERISA and the Internal Revenue Code. The forms are used by the agencies for compliance, enforcement and research.