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About The ERISA Filing Acceptance System II (EFAST2)

EFAST2 receives and displays Forms 5500 Series Annual Returns/Reports. The Form 5500 Series includes the 5500, 5500-SF, and 5500-EZ. The employer maintaining the plan or the plan administrator of a Pension or Welfare benefit plan covered by ERISA must generally file the Form 5500 to report information concerning the qualifications of the plan, its financial condition, investments and the operations of the plan. The Form 5500-SF (Short Form) can be used by small plans (generally fewer than 100 participants) that meet certain other conditions. One-participant plans and foreign plans may file the Form 5500-EZ electronically in place of a paper Form 5500-EZ beginning January 1, 2021.

Form 5500 Series Annual Returns/Reports are generally due on the last day of the seventh month after the plan year ends. All Form 5500 and 5500-SF Annual Returns/Reports must be filed electronically (see the Department of Labor's Final Rule on Annual Reporting and Disclosure). Under the all-electronic EFAST2, filers choose between using EFAST2-approved vendor software or the EFAST2 web-based filing system (IFILE) to prepare and submit Form 5500 Series Annual Returns/Reports.

EFAST2 also receives and displays Pooled Plan Provider Registrations filed on the Form PR. Filers must use the EFAST2 web-based filing system (IFILE) to prepare and submit the Form PR.

Collectively, Form PR, 5500s, 5500-SFs, and 5500-EZs submitted electronically are considered EFAST2 filings.

EFAST2 electronic credentials must be obtained to sign and/or submit filings, or to prepare a return/report in IFILE. EFAST2 electronic credentials can be obtained by registering. Completed forms are submitted via the Internet.

Nearly all filings that are received by EFAST2 will be posted on the Department of Labor's EFAST2 web site. EFAST2 is available on www.efast.dol.gov. For more information on filing disclosure, see EFAST2 FAQ #42.