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CAUTION apply for an EIN online but must use one of the other methods

to apply. However, foreign plans may call 267-941-1099 (not a toll-free number) to apply for an EIN. For more information, see the Instructions for Form SS-4.

Line 2c. Enter the employer’s telephone number including the area code.

Line 2d. Enter the six-digit applicable code that best describes the nature of the plan sponsor’s business from the list of principal business activity codes later in these instructions.

Line 3a. Each row is designed to contain specific information regarding the plan administrator. Please limit your response to the information required in each row of boxes as specified below.

1. Enter in the first row the name of the plan administrator unless the administrator is the employer identified in line 2a. If this is the case, enter the word “Same” on line 3a and leave the remainder of line 3a, and all of lines 3b and 3c, blank.

2. Enter in the second row any in care of (“C/O”) name.

3. Enter in the third row the street address. A post office box number may be entered if the Post Office does not deliver mail to the administrator’s street address.

4. Enter in the fourth row the name of the city, the twocharacter abbreviation of the U.S. state or possession and ZIP code.

Foreign address. For foreign addresses, enter the information in the order of the city or town, state or province, country, and ZIP or foreign postal code. Follow the country’s practice in placing the postal code in the address. Do not abbreviate the country name.

Line 3b. Enter the plan administrator’s nine-digit EIN. A plan administrator must have an EIN for Form 5500-EZ reporting purposes. If the plan administrator does not have an EIN, apply for one as explained in the instructions for line 2b.

Line 3c. Enter the plan administrator’s telephone number including the area code.

Lines 4a–4d. If the employer’s name, the employer’s EIN, and/or the plan name has changed since the last return was filed for this plan, enter the employer’s name and EIN, the plan name, and the plan number as it appeared on the last return filed for this plan.

Line 5a(1). Enter the total number of participants at the beginning of the plan year.

Line 5a(2). Enter the total number of active participants at the beginning of the plan year.

Line 5b(1). Enter the total number of participants at the end of the plan year.

Line 5b(2). Enter the total number of active participants at the end of the plan year.

“Participant” for purpose of lines 5a(1)–5b(2) means any individual who is included in one of the categories below.

1. Active participants (for example, any individuals who are currently in employment covered by the plan and who are earning or retaining credited service under the plan) including:

• Any individuals who are eligible to elect to have the employer make payments under a section 401(k) qualified cash or deferred arrangement, and

• Any nonvested individuals who are earning or retaining credited service under the plan.

This category does not include (a) nonvested former employees who have incurred the break in service period specified in the plan or (b) former employees who have received

Instructions for Form 5500-EZ (2025) -5

a “cash-out” distribution or deemed distribution of their entire nonforfeitable accrued benefit.

2. Retired or separated participants receiving benefits (for example, individuals who are retired or separated from employment covered by the plan and who are receiving benefits under the plan). This category does not include any individual to whom an insurance company has made an irrevocable commitment to pay all the benefits to which the individual is entitled under the plan.

3. Other retired or separated participants entitled to future benefits (for example, any individuals who are retired or separated from employment covered by the plan and who are entitled to begin receiving benefits under the plan in the future). This category does not include any individual to whom an insurance company has made an irrevocable commitment to pay all the benefits to which the individual is entitled under the plan.

4. Deceased individuals who had one or more beneficiaries who are receiving or are entitled to receive benefits under the plan. This category does not include any individual to whom an insurance company has made an irrevocable commitment to pay all the benefits to which the beneficiaries of that individual are entitled under the plan.

Line 5c. Include any individual who terminated employment during this plan year, whether or not he or she (a) incurred a break in service, (b) received an irrevocable commitment from an insurance company to pay all the benefits to which he or she is entitled under the plan, and/or (c) received a cash distribution or deemed cash distribution of his or her nonforfeitable accrued benefit.