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Form 5500 is an annual return/report required by the Department of Labor (DOL) and the IRS for employee benefit plans, including 401(k) plans. If the ROBS plan holds any assets - which it will, since the 401(k) owns C-Corp stock - the plan must file. ROBS plans should not be treated like Solo 401(k) plans for the under-$250,000 Form 5500-EZ exception. A ROBS plan holds private C-Corp stock, so annual Form 5500 filing should be expected even when the plan has only the founder as a participant.

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Which Form?

Most ROBS plans file the 5500-SF since they typically have a small number of participants (often just the founder).

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Filing Deadline

  • 7 months after the plan year-end
  • For calendar-year plans (most common): July 31
  • Automatic 2.5-month extension available by filing Form 5558 (extends to October 15)

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What’s Required

The filing includes:

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Plan Trust EIN

The ROBS 401(k) plan trust has its own Employer Identification Number, separate from the C-Corporation’s EIN. The plan trust is a distinct legal entity that holds plan assets on behalf of participants, and the IRS requires it to have its own tax ID for reporting purposes. Nexus obtains the plan trust EIN as part of plan setup. Both EINs (C-Corp and plan trust) appear on your annual Form 5500.

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Plan Valuation

The ROBS plan holds C-Corporation stock, which must be valued annually. For ROBS plans:
  • Year 1: Stock value is supported by the initial transaction valuation and capitalization records
  • Year 2+: A fair market valuation is needed. Methods include asset-based approaches, income approaches, or for more established businesses, a 409A valuation by an independent appraiser

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Penalties for Late or Missed Filing

The DOL Delinquent Filer Voluntary Compliance Program (DFVCP) allows reduced penalties for late filings if you self-correct before enforcement action. If you’ve missed a filing, act promptly.

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How Talcott Forge Helps

  • Deadline tracking - the dashboard shows upcoming filing deadlines
  • Data collection - we help gather the financial data needed for the filing
  • Filing support - preparation and submission assistance included in quarterly admin fees

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Electronic Filing

Form 5500 must be filed electronically through the DOL’s EFAST2 system. Paper filings are not accepted.

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