2025›Instructions for Form 5500-EZ›▲!
Part IV – Plan Characteristics
2025 Inst 5500-EZ (PDF) · 2026-10-03 edition · updated 2026-10-04 · United States
Line 8. Do not leave blank. Enter all applicable two-character plan characteristic codes that applied during the reporting year
from the List of Plan Characteristic Codes shown later that describe the characteristics of the plan being reported.
Note. In the case of an eligible combined plan under section 414(x) and ERISA section 210(e), the codes entered in the boxes on line 9 must include any codes applicable for either the defined benefit pension features or the defined contribution pension features of the plan.
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