The EBSA/IRS/PBGC information copies for the 2025 Form 5500 series and related instructions are released online.
Source summary
The Department of Labor’s Employee Benefits Security Administration, together with the IRS and the Pension Benefit Guaranty Corporation, released informational copies of the 2025
Form 5500 series (including Form 5500, 5500-SF, 5500-EZ, 5558) and related instructions. The IRS will post paper copies of Form 5500-EZ after Jan. 1, 2026. The 2025 instructions add new plan characteristic codes (1J, 1K, 1L, 1G) and modify code 1H; plan administrators are warned not to use the informational copies to file and should wait for official electronic versions on EFAST2.