EFAST2 Guide Filers Service Providers

EFAST2 Guide for Filers & Service Providers
Deliverable No. 45
December 29, 2009
FOR THE
ERISA Filing Acceptance System 2

(EFAST2)
PREPARED FOR:
U.S. DEPARTMENT OF LABOR

CONTRACT NO. DOLJ089326954
PREPARED BY:
VANGENT, INC.
4250 N. FAIRFAX DRIVE, SUITE 1200
ARLINGTON, VA 22203
EFAST2 EFAST2 Guide to Filers & Service Providers
Document Version ID 4.1/122909F
Change History Log
Version Primary Author(s) Section & Description of Change Date Completed

Ron Zook,
1.0 Initial Draft 6/19/09
Judith Wright
Pat Foubert, Changes in response to Govt.
2.0 7/21/09
Karen Hickey comments
Accepted Vangent’s tracked changes.
Replaced Appendix E with a full List of
3.0 Gibbs, McCauley 11/19/09
Attachment Types. Incorporated
comments from tri-agency review
4.0 Karen Hickey Revisions for Look and Feel updates 12/21/09
Revisions to sections 4.2.3 and 5.1.1
4.1 Karen Hickey 12/29/09
and 4.1
Page ii
Table of Contents
CHAPTER 1. INTRODUCTION ............................................................................................................. 1
1.1 BACKGROUND ...................................................................................................................................................... 1
1.2 OVERVIEW OF EFAST2 ........................................................................................................................................... 1
1.3 ADVANTAGES OF EFAST2 ....................................................................................................................................... 2
1.4 EFAST2 FUNCTIONALITY ......................................................................................................................................... 2
1.5 THIRD PARTY SOFTWARE ......................................................................................................................................... 2
1.5.1 Filing Preparation Software ................................................................................................................................. 2
1.5.2 Filing Transmission Software ............................................................................................................................... 3
1.5.3 Software Validation and Authorization ............................................................................................................... 3
1.6 ENCRYPTION ........................................................................................................................................................ 3
1.7 REFERENCES ......................................................................................................................................................... 3
CHAPTER 2. BECOMING AN EFAST2 SYSTEM USER ........................................................................... 4
2.1 EFAST2 ROLES ..................................................................................................................................................... 4
2.1.1 System Roles ........................................................................................................................................................ 4
2.1.2 Determining User Roles ....................................................................................................................................... 4
2.2 REGISTERING ........................................................................................................................................................ 5
2.2.1 Read and Accept Privacy Statement .................................................................................................................... 6
2.2.2 Complete Profile Information .............................................................................................................................. 7
2.2.2.1 Enter Contact Information ............................................................................................................................... 8
2.2.2.2 Select User Type/Role ...................................................................................................................................... 9
2.2.2.3 Validation of Profile Information ................................................................................................................... 10
2.2.3 Select Challenge Question and Answer ............................................................................................................. 11
2.2.4 Verify Registration Information ......................................................................................................................... 12
2.2.5 Registration Confirmation .................................................................................................................................. 13
2.2.6 Receive Credentials Notification ........................................................................................................................ 14
2.2.7 Retrieve and Activate Credentials ..................................................................................................................... 15
2.3 CHANGES TO ACCOUNT INFORMATION ...................................................................................................................... 22
CHAPTER 3. ELECTRONIC FILING CREDENTIALS ............................................................................... 23
3.1 CREDENTIAL TYPES ............................................................................................................................................... 23
3.1.1 User ID ............................................................................................................................................................... 23
3.1.2 ETIN .................................................................................................................................................................... 23
3.1.3 Password ............................................................................................................................................................ 23
3.1.4 PIN ...................................................................................................................................................................... 24
3.1.4.1 PIN Exceptions ................................................................................................................................................ 24
3.2 NON‐TRANSFERABILITY OF CREDENTIALS ................................................................................................................... 25
3.3 PROTECTING YOUR CREDENTIALS ............................................................................................................................. 25
3.4 LOST OR FORGOTTEN CREDENTIALS .......................................................................................................................... 25
3.5 COMPROMISED CREDENTIALS ................................................................................................................................. 25
3.6 EXPIRED CREDENTIALS .......................................................................................................................................... 25
3.7 REVOCATION OF CREDENTIALS ................................................................................................................................ 26
CHAPTER 4. USING THE EFAST2 SYSTEM ......................................................................................... 27
4.1 FILING OPTIONS .................................................................................................................................................. 27
4.2 GENERAL FILING INFORMATION ............................................................................................................................... 28
4.2.1 Submissions ....................................................................................................................................................... 28
4.2.2 Unique Numbers Assigned by the Electronic Filing System............................................................................... 28
AckID .............................................................................................................................................................................. 28
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4.2.3 Filing Deadlines and Extension Requests ........................................................................................................... 28
4.3 COMPOSITION OF THE FILING .................................................................................................................................. 28
4.3.1 Forms and Schedules ......................................................................................................................................... 28
4.3.2 Attachments ...................................................................................................................................................... 29
4.4 FILING VALIDATION .............................................................................................................................................. 29
4.5 SIGNING FILINGS ................................................................................................................................................. 29
4.6 FILING SUBMISSION / TRANSMISSION ....................................................................................................................... 30
4.7 STATUS VERIFICATION .......................................................................................................................................... 30
4.8 AMENDED FILINGS ............................................................................................................................................... 30
CHAPTER 5. USER RESPONSIBILITIES ............................................................................................... 31
5.1.1 Document Retention ......................................................................................................................................... 31
5.1.2 Submitter Responsibilities ................................................................................................................................. 31
5.1.3 EFAST2‐Approved Third‐party Software Vendor Responsibilities ..................................................................... 31
CHAPTER 6. SUPPORT AND TROUBLESHOOTING ............................................................................ 32
6.1 ONLINE INSTRUCTIONS .......................................................................................................................................... 32
6.2 SUPPORT SERVICES .............................................................................................................................................. 32
APPENDIX A. ACRONYMS AND ABBREVIATIONS ........................................................................... 34
APPENDIX B. PRIVACY AND SECURITY STATEMENT ....................................................................... 35
APPENDIX C. SIGNATURE AGREEMENT ......................................................................................... 37
APPENDIX D. PIN AGREEMENT ...................................................................................................... 38
APPENDIX E. TYPES OF OTHER ATTACHMENTS ............................................................................. 39
APPENDIX F: ACKNOWLEDGEMENT & STATUS CODES .................................................................. 42
APPENDIX F: ACKNOWLEDGEMENT & STATUS CODES .................................................................. 42
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List of Tables
Table 1. Preparation and Transmission Options and Roles Needed ........................................................................ 5
List of Figures
Figure 1. EFAST2 Welcome Screen ........................................................................................................................... 6
Figure 2. Privacy Agreement ..................................................................................................................................... 7
Figure 3. Register – Profile Information ................................................................................................................... 8
Figure 4. Register – Contact Information ................................................................................................................. 9
Figure 5. Register – User Types/Roles .................................................................................................................... 10
Figure 6. Duplicate Email Address Error Message .................................................................................................. 10
Figure 7. Sample Validation Error Messages – Missing Required Fields ................................................................. 11
Figure 8. Sample Validation Error Messages – Invalid Data ................................................................................... 11
Figure 9. Missing User Type/Role Error Message ................................................................................................... 11
Figure 10. Register – Challenge Information .......................................................................................................... 12
Figure 11. Register – Summary ............................................................................................................................... 13
Figure 12. Register – Registration Confirmation .................................................................................................... 14
Figure 13. Registration Confirmation Email ............................................................................................................ 15
Figure 14. Register – Challenge Question Verification ........................................................................................... 16
Figure 15. Invalid Challenge Question Answer ....................................................................................................... 16
Figure 16. Register – PIN Agreement ...................................................................................................................... 17
Figure 17. Register – Signature Agreement ............................................................................................................ 18
Figure 18. Register – Finalize .................................................................................................................................. 19
Figure 19. Register – Set Password ......................................................................................................................... 20
Figure 20. Register – Confirmation/Account Activation ......................................................................................... 20
Figure 21. Register – Confirmation/Account Activation ......................................................................................... 21
Figure 22. Login....................................................................................................................................................... 22
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CHAPTER 11..
CHAPTER IINTRODUCTION
NTRODUCTION
1.1 Background
The Employee Retirement Income Security Act of 1974 (ERISA) and provisions of the Internal Revenue Code require
certain employee benefit plans, welfare benefit plans, and direct filing entities (DFEs) to submit information annually to the
Government regarding their size, funding, operations, and other characteristics. To report this information, these plans must
use the Form 5500 series. The Form 5500 series includes the Form 5500 Annual Return/Report of Employee Benefit Plan
and the Form 5500-SF Short Form Annual Return Report of Small Employee Benefit Plan, which are the elements of the
series that can be filed using the EFAST2 system.
This series was developed by the Department of Labor (DOL), the Internal Revenue Service (IRS), and the Pension Benefit
Guaranty Corporation (PBGC). These agencies work together to enforce the laws designed to protect the retirement and
welfare benefits of the nation’s workers. This guide is intended to provide information about EFAST2 required by filers,
preparers, transmitters and other service providers.
For detailed information on Form 5500 series filing requirements, instructions, and deadlines, see Instructions for Form
5500, Annual Return/Report of Employee Benefit Plan and Instructions for Form 5500-SF, Short Form Annual
Return/Report of Small Employee Benefit Plan, which can be found at www.efast.dol.gov.
1.2 Overview of EFAST2

In the past, employee benefit plans could submit Form 5500 series filings on paper or electronically (modem-to-modem,
magnetic tape, CD-ROM and diskette) using the ERISA Filing Acceptance System (EFAST). The DOL’s regulation at 29
CFR 2520.104a-2 requires electronic filing for all filers for plan years beginning on or after January 1, 2009. No paper
filings of any kind (e.g., mail, fax) will be accepted beginning January 1, 2010, except for timely filed 2008 plan year filings.
To comply with these regulations and to update and streamline the ERISA filing process, the DOL has created a new, web-
based electronic filing system known as EFAST2. The EFAST2 system provides all of the basic functionality required to
fulfill annual reporting requirements from the website www.efast.dol.gov, including the following:
• Creating filings
• Signing filings
• Submitting filings
• Checking the status of filings
• Viewing publicly disclosable filings
EFAST2 architecture also allows for the integration of EFAST2-approved third-party software, which may provide
additional functionality and features.
The Form 5500-EZ cannot be submitted electronically. Certain “one-participant plans” that would otherwise file the Form
5500-EZ are eligible to file Form 5500-SF and may elect to file Form 5500-SF electronically with EFAST2 rather than filing
a Form 5500-EZ on paper with the IRS. See Instructions for Form 5500-SF, Short Form Annual Return/Report of Small
Employee Benefit Plan. A one-participant plan that is not eligible to file Form 5500-SF must file Form 5500-EZ on paper
with the IRS. For more information on filing the Form 5500-EZ, see the instructions for Form 5500-EZ, go to www.irs.gov,
or call 1-877-829-5500.
Beginning with the 2009 plan year, the Form 5500 series does not include the Schedule SSA. Do not find a prior year
Schedule SSA, fill it out and attach that to your 2009 Form 5500 filing! Do not try to create your own Schedule SSA and
attach that to your Form 5500 filing! See www.irs.gov for information on fulfilling this filing requirement. SSA
information will now be collected by the IRS in Form 8955-SSA. Do not attach Form 8955-SS to your Form 5500 filing.
For information about filing the Form 8955-SSA with the IRS, go to www.irs.gov.
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For the purposes of this guide, those who use either EFAST2-approved third-party software or built-in EFAST2 functionality
will be collectively referred to as EFAST2 system users. This guide describes the process of registering as a user, defining
system roles, obtaining relevant credentials, and using the EFAST2 system to fulfill ERISA annual reporting requirements.
1.3 Advantages of EFAST2

EFAST2 offers several advantages over paper filing and the previous EFAST system:
• Greater security: EFAST2 uses a web-based filing protocol that employs Secure Socket Layer (SSL) encryption.
Electronic user credentials provide a secure method of electronically signing files and of accessing the information for
which users are responsible. These measures, along with the security firewalls protecting the infrastructure and
databases of EFAST2, offer improved security over the paper filing method and previous electronic filing protocols.
• Fewer errors and rejected filings: With its internal edit system, EFAST2 can identify errors so users can correct them
before transmitting filings for processing. (The EFAST2 will not be able to receive filings that contain certain types of
errors or documents in the incorrect format.)
• Quicker availability of information to government agencies and the public: The improved processing and
dissemination capabilities of EFAST2 ensure that ERISA filing information is made available to end users more quickly.
1.4 EFAST2 Functionality

From a functionality standpoint, EFAST2 has seven major components:
a. Web site – a collection of web pages containing information and system interfaces
b. Internet Registration – a site registry for EFAST2 users
c. Internet Filing (IFILE) – a free internet-based filing tool designed for individual filers and service providers who
choose to not use value-added EFAST2-approved third party software to complete their Form 5500 filings.
d. Internet Filing Acceptance System – an internal application that applies business rules to filing submissions (See the
IFILE User’s Guide for more information)
e. Data Dissemination Service – an application that supplies filing information to government agencies, other end users,
and the general public (See the Data Dissemination User’s Guide – Public for more information)
f. Participant Acceptance Testing System – an application that allows third-party developers to test and certify their
products for use in EFAST2
g. Contact Center – a support center for EFAST2 users
For the purposes of preparing and transmitting Form 5500 series filings, EFAST2 users will have direct contact only with the
web site, site registry, IFILE and the Contact Center. The other components of EFAST2 work “behind the scenes” in the
ERISA filing processing system.
1.5 Third Party Software

EFAST2-approved third-party software is expected to be the principal method for completing the ERISA filing process.
Those who choose to use Third Party software are still considered EFAST2 system users and may be required to register.
Approved preparation software integrates fully with the EFAST2 system and may provide additional features and
functionality beyond those provided by IFILE.
EFAST2-approved third-party software, whether developed for internal use or for commercial purposes, can be divided into
two categories: filing preparation software and filing transmission software. Both types may be included in a single software
product.
1.5.1 Filing Preparation Software

Filing preparation software is used to prepare forms and schedules, and to assemble them into filings. The DOL requires
filing preparation software to reduce the incidence of non-accepted filings by implementing business rules, checking
attachments, protecting the integrity of electronic signatures, and performing pre-validation of filings.
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1.5.2 Filing Transmission Software

Filing transmission software is used to transmit completed filings, submission status requests, and filing status requests to
EFAST2 via web services protocol. The DOL requires filing transmission software to protect the integrity and security of
the filing data.
1.5.3 Software Validation and Authorization

All software used with EFAST2 must be validated and approved by the DOL in strict accordance with government protocols.
For this to occur, developers must submit their software for testing every year. Third-party software testing is stringent due
to the requirements for pre-validation of data and the security constraints of electronic filing.
To pass this testing, preparation software must allow users to enter form and schedule data, create or import unstructured
attachments, resolve errors, and sign the filing by entering the electronic credentials assigned by the DOL. Transmission
software must allow the sending of individual or batches of filings in a prescribed format and using the required encryption
method. The specific instructions for using the software must be included in the instruction manual provided with the
software by the developer.
Once software is validated, it is authorized for use on EFAST2. Approval of third-party software does NOT mean that the
DOL endorses the computer software or quality of services provided. A current list of approved software companies and
their software can be viewed at the EFAST2 web site: www.efast.dol.gov.
1.6 Encryption
To protect user data when using the public Internet and utilizing EFAST2, all data between the user’s computer and the
EFAST2 web server are encrypted. This encryption is achieved through the use of Secure Socket Layer (SSL) on the
EFAST2 web server. (To use EFAST2, users must have an active internet connection that supports SSL encryption.)
When a registered user logs in to the EFAST2 web site and the system authenticates the user’s electronic filing credentials, a
secure encrypted channel is established between the user’s browser and the EFAST2 web server. At this point, all data sent
to and from the web server is encrypted until the user terminates the session with the EFAST2 server. While a user is
retrieving, editing, or submitting filings or components of filings, encryption ensures that no unauthorized user will be able
to see filing data or interject malicious data into the session.
There are distinct advantages to using SSL encryption:
• Security: Limits access to secure information to the filer and authorized government personnel.
• Integrity: Maintains the integrity of the data sent to the DOL.
• Comfort: Should provide a level of comfort to filers who may otherwise be concerned that the data could be
compromised or altered if sent on paper or if a less robust encryption method was used.
1.7 References
The following references were used to create this document:
• EFAST2 web site: www.efast.dol.gov
• Department of Labor (DOL) Website: www.dol.gov
• 29 CFR Part 2520
• 29 CFR 2520.107-1
• Sections 103, 104, and 107 of ERISA, 29 USC 1023, 1044, 1027
• IFILE User’s Guide
• Data Dissemination Service (DDS) User’s Guide – Public
• Instructions for Form 5500, Annual Return/Report of Employee Benefit Plan
• Instructions for Form 5500-SF, Short Form Annual Return/Report of Small Employee Benefit Plan
• Third Party Software Test Plan and Certification Procedures
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CHAPTER 22..
CHAPTER BE
B COMING A
ECOMING NE
AN FAST2 S
EFAST2 YSTEM U
SYSTEM SER
USER
The EFAST2 web site provides basic public disclosure and access to user guides and other reference information without the
requirement of account creation. Registration is required for all other functions, including the ability to sign or submit
annual filings. By registering, the user will be issued the credentials necessary to perform specific tasks.
Registration is performed on the EFAST2 website http://www.efast.dol.gov
Note that credentials obtained through EFAST will not be valid for EFAST2.
You must apply for new credentials to use EFAST2.
2.1 EFAST2 Roles

Before registering as an EFAST2 user, it is recommended that the user determine the expected system role – such as filing
author, filing signer, and transmitter -- so that all appropriate credentials may be granted upon completion of the application.
Roles in EFAST2 are dependent on the use of built-in functionality and signature authority in the system.
Role updates may occur at any time after initial registration by updating the user profile.
2.1.1 System Roles

Each defined system role has specific filing tasks associated with it. If the registrant will be performing filing tasks
associated with more than one user type/role, he or she may indicate multiple user types/roles during the registration process.
• Filing Author: Filing authors can complete Form 5500/5500-SF and the accompanying schedules, submit the filing,
and check filing status. Filing authors cannot sign filings unless they also have the “Filing Signer” role. If you are using
EFAST2-approved third party software to author your filing rather than IFILE, you do not need to check this box.
• Filing Signer: Filing signers can sign Form 5500/5500-SF filings. Signers must ensure that the filing information is
correct prior to its submission. The signer’s signature indicates that to the best of the signer’s knowledge and belief, the
filing is true, correct, and complete. Signers include Plan Administrators, Employers/Plan Sponsors, and Direct Filing
Entities. No other filing-related work may be done by this user role alone.
• Schedule Author: Schedule authors can complete one or more of the schedules that accompany Form 5500/5500-SF.
Schedules created by a Schedule Author are not associated with a filing. For a schedule created by a Schedule Author to
be used in a filing, the schedule must be exported. This exported file will then be imported by the Filing Author to the
correct filing. Schedule authors cannot initiate, sign, or submit a filing. If you are using EFAST2-approved third party
software to author your filing rather than IFILE, you do not need to check this box.
• Transmitter: Transmitters can transmit Form 5500/5500-SF filings to the EFAST2 system for processing on behalf of
others. Transmitters are responsible for the security of all filing information prior to and during its transmission. A
transmitter can be a company, trade, business, or individual.
• Third-Party Software Developer: Third-party software developers make Form 5500 filing preparation or transmission
software for use in the EFAST2 system. They submit test cases using their software to the Participant Acceptance
Testing System (PATS) Team. The PATS Certification Team will then review their submissions and provide feedback
or approve and certify the software. A third-party software developer can be a company, trade, business, or individual.
If you are a third-party vendor and wish to obtain information about the
registration process, see the “Third Party Software Test Plan and
Certification Procedures” on the EFAST2 web site under Forms,
Instructions, and Publications.
2.1.2 Determining User Roles

Different role options are possible because of the different filing methods users have available to them. The intended use of
EFAST2 functionality and signing authority will determine the system roles users will need to select during registration.
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The following table illustrates the possibilities:
Table 1. Preparation and Transmission Options and Roles Needed

A plan administrator using EFAST2-approved third-party software to prepare and transmit directly to the DOL its own Form
5500/5500-SF and schedules will not need Filing Author or Schedule Author credentials because the preparation will be
done separate from the web-based system.
A plan administrator using EFAST2-approved third-party software to prepare filings and then imports them to IFILE for
transmission will need Filing Author credentials to be able to edit the filing once it is imported into IFILE.
Preparers who use EFAST2-approved third-party software to transmit filings on behalf of other organizations will need to
register as a transmitter.
Someone who will only be preparing schedules using IFILE and not 5500 / 5500SF Forms will need Schedule Author
credentials.
All company official(s) responsible for signing the filing will need to obtain Filing Signer credentials.
2.2 Registering
For the sake of accuracy, security, and timeliness, users must complete the registration process in a single session.
Incomplete registration forms will not be saved in the EFAST2 database. If users end the session prior to completing the
registration form, they will need to start the process over from the beginning. Users must follow six steps to complete
EFAST2 registration:
1. Read and accept the privacy statement
2. Provide contact information and select user type(s)
3. Select challenge question and answer
4. Verify registration information
5. Receive a credentials email notification
6. Retrieve and activate credentials
To register with EFAST2, users must go to the EFAST2 web site, located at http://www.efast.dol.gov. On the navigation
panel on the left side of the Welcome screen, the user should click on the “Register” link (Figure 1).
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Figure 1. EFAST2 Welcome Screen
2.2.1 Read and Accept Privacy Statement

The first step of EFAST2 registration is to read and accept the privacy statement (Figure 2). The complete text of the privacy
statement can be found in Appendix B.
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Figure 2. Privacy Agreement

After reading the privacy statement, the user must
1. Check the box labeled “I have read this agreement” and
2. Click one of the buttons at the bottom of the screen:
a. Accept Agreement
1) The user will be taken to the Profile Information page to provide contact information and select a user
type.
or
b. Decline Agreement
1) If the user clicks the Decline Agreement button, a warning message will appear asking “Do you really
wish to decline this agreement and stop your registration?”
a) If the user confirms and clicks the “Yes” button, all registration will cease, and the user will be
returned to the Welcome screen.
b) If the user clicks the “No” button, s/he will be returned to the Privacy Agreement page. The user
must now click the “Accept Agreement” button to continue.
2.2.2 Complete Profile Information

After reading and accepting the privacy statement, registrants must provide contact and user type information on the Profile
Information screen (Figure 3).
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Figure 3. Register – Profile Information
2.2.2.1 Enter Contact Information
All registrants must provide their contact information. Without this information, EFAST2 will not be able to create and send
the necessary electronic filing credentials to the user.
In the upper portion of the Profile Information screen (Figure 4), users are asked to provide the following contact
information. Note that an asterisk (*) next to the field label on the screen indicates a required field.
• Required: • Optional:
- First Name - Address 2
- Last Name - Fax
- Address
- City/Town
- Country
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- State (for U.S. addresses)/Province (for non-U.S.

addresses)
- Zip Code (for U.S. addresses)/Postal Code (for non-
U.S. addresses)
- Daytime Phone
- Email Address
- Company Name
Figure 4. Register – Profile Information
2.2.2.2 Select User Type/Role

After entering the contact information, registrants must indicate on the bottom portion of the Profile Information screen
(Figure 4) their desired user type/role: Filing Author, Filing Signer, Schedule Author, Transmitter, or Third-Party Software
Developer. More than one user type/role can be selected. Reference Chapter 3 for more information on electronic filing
credentials.
Once a user has selected their user type/role, they must click the Next button to continue.
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Figure 5. Register – User Types/Roles
If the user type/role “Third Party Software Developer” is selected, EFAST2 enables the
components of the web site that are specifically intended for third-party developers. If a
person is developing software for internal use by a company, that person should select “Third
Party Software Developer” as well as any other applicable credentials for that person. The
yellow question mark in the circle may be selected to access the Help feature in the tool.
2.2.2.3 Validation of Profile Information
The system will next validate the entries made on the screen. A registration form will be rejected if:
• Email address entered is already on file
• Required identification fields are incomplete
• Invalid field values have been entered (e.g., phone number must be a numeric value).
• Failure to select a user type/role
These errors will not let you past the Profile Information screen. The user must correct the information on the screen
before continuing. The following shows the types of error messages you may receive:
Figure 6. Duplicate Email Address Error Message
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Figure 7. Sample Validation Error Messages – Missing Required Fields
Figure 8. Sample Validation Error Messages – Invalid Data
Figure 9. Missing User Type/Role Error Message
The system does not attempt to verify the user’s registration information to ensure that the
identity is real or that the user is authorized to prepare, sign, or transmit filings.
2.2.3 Select Challenge Question and Answer

In the next step of the registration process, the user proceeds to the Challenge Information screen (Figure 10). At this
screen, the registrant must select one of two challenge (or security) questions and provide an answer. Answers to challenge
questions are case sensitive. The challenge question provides a level of security that helps prevent unauthorized third parties
from accessing the user’s account. You should use an answer that cannot easily be guessed, such as “hospital.”
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Figure 10. Register – Challenge Information
2.2.4 Verify Registration Information

After selecting the challenge question and answer, users will go to the Summary screen (Figure 11). This screen lists the
registration information they have entered. Users should verify that all this information is correct, especially the email
address, which is crucial to the next step of registration. EFAST2 uses the email address to notify users their credentials are
ready to be retrieved and activated. Without the email notification (and the secure link it contains), users will not be able to
retrieve their credentials.
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If there are mistakes on the Summary screen, users must use the Edit button to correct them.
Figure 11. Register – Summary
2.2.5 Registration Confirmation

Upon completion of the first part of registration, the user will receive the Registration Confirmation screen. Click the OK
button to continue. The user is now done until they receive their Credentials Notification email with further instructions.
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Figure 12. Register – Registration Confirmation

When the user clicks the OK button, they are returned to the Welcome page (Figure 1).
2.2.6 Receive Credentials Notification

Within five minutes of submission and acceptance of the registration form, EFAST2 will generate the user’s credentials.
Once the credentials are generated, EFAST2 sends a notification to the email address the user indicated in the registration
form. In this email notification, users will find a link to a secure web site as well as instructions on how to retrieve and
activate the credentials at that site. Figure 13 below shows an example of the EFAST2 credentials email notification. In
addition, the PIN information is always accessible via the user’s profile page.
Note that users must access this information within three months of registering or their account will be deactivated. If the
user wishes to use the same email address to reactivate their account, the user will need to contact the EFAST2 Contact
Center at 1-866-463-3278 (1-866-GO EFAST) to revoke the expired account and free up the email address.
.
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Figure 13. Registration Confirmation Email
2.2.7 Retrieve and Activate Credentials

Users should follow the instructions found in the email notification to retrieve their credentials (see Figure 13). The user will
be asked to return to the EFAST2 web site to acknowledge receipt of the credentials and set his or her password.
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1. The user must first answer the Challenge Question selected when registering. See Figure 14.
Figure 14. Register – Challenge Question Verification

If the Challenge Question is answered incorrectly three times, the account is automatically revoked and you must
re-register through the tool.
Figure 15. Invalid Challenge Question Answer
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2. The user must next agree to the PIN Agreement (Figure 16). This works the same as the Privacy Agreement
(Figure 2), section 2.2.1. The complete text of the PIN Agreement can be found in Appendix D.
Figure 16. Register – PIN Agreement
3. If the user selected the Filing Signer type/role, the next screen will be the Signature Agreement (Figure 17). As
with the PIN Agreement (Figure 16), it follows the same process as the Privacy Agreement (Figure 2), section
2.2.1. The complete text of the Signature Agreement can be found in Appendix C.
If the Filing Signer type/role was not selected, continue to the next screen, Finalize (Figure 18).
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Figure 17. Register – Signature Agreement
4. Next, the user will see the Finalize screen. The user should note the User ID and PIN for future reference. Click
the Next button to continue.
The Back button will return the user to the PIN Agreement screen (Figure 16).
The Cancel button will return the user to the Welcome screen (Figure 1) and cancel the registration activation.
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Figure 18. Register – Finalize
5. Now that the user has been authenticated, the user must set his or her password. The user may enter any password
of their own choosing; as long as it meets the password requirements.
The password must be entered twice; once to set it and once to confirm it.
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Figure 19. Register – Set Password

6. Once the user has set the password, their registration activation is complete and the user is now ready to log in and
begin using the account. Click the Login button to return to the Welcome page.
Figure 20. Register – Confirmation/Account Activation
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7. From the Welcome page, click the Login link on the navigation panel on the left.
Figure 21. Register – Confirmation/Account Activation
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Figure 22. Login
2.3 Changes to Account Information

Users can change any of their account information through the EFAST2 web site.
Users can change their password and PIN by accessing their account through the EFAST2 web site. If users wish to change
obtain a new user ID they must do so by revoking the existing user ID and repeating the registration process. Warning: If
you change your User ID, you will no longer have access to filings created or signed using your original User ID. If users
wish to use the same email address, they will need to contact the EFAST2 Contact Center at 1-866-463-3278 (1-866-
GOEFAST) to revoke their current account and free up their email address.
If users change their name, PIN, password, challenge questions and answers, or email address in EFAST2, a record of that
change will be maintained in the EFAST2 database.
When any change is made to a user’s account, a notification of that change will be sent to the email address currently in the
system for that user. If the user changes his or her email address in the EFAST2 database, a change notification will be sent
to both the old and new email addresses associated with the account.
If your User ID was used for filings belonging to a single organization, and you no longer are responsible for filings for that
organization, you should revoke your existing user ID via the EFAST2 Contact Center and re-register to obtain a new user
ID.
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CHAPTER 33..
CHAPTER ELLECTRONIC
E ECTRONIC FFILING
ILING CREDENTIALS
CREDENTIALS
3.1 Credential Types

EFAST2 electronic filing credentials include the following:
• User ID
• ETIN (electronic transmitter identification number)
• Password
• PIN (personal identification number)
The following table correlates credential types to the requested system roles:
User ID ETIN Password PIN

Filing Author X X
Filing Signer X X X
Schedule Author X X
Transmitter X X X X
Table 2. System Roles and User Credentials
3.1.1 User ID
The User ID is composed of an alphabetic character (A through W) followed by seven numeric characters.
Example: A1002187
User IDs are provided for all EFAST2 users who use IFILE to prepare or submit filings. When used in combination with the
password, the User ID permits users to access their EFAST2 account and any filing information for which they are
responsible.
All filing signers, whether using third party software or IFILE, are required to have both a User ID and a PIN. The User ID
is used in conjunction with the PIN to sign filings, to submit one’s organization’s filing, and to retrieve status on submitted
filings.
3.1.2 ETIN
The ETIN is a unique identifier composed of the letter Y followed by seven numeric characters.
Example: Y1002188
An ETIN, along with a PIN, is required for preparers to submit filings or batches of filings on behalf of others using
EFAST2-approved third-party software. Filing Authors and Filing Signers normally do not need to know the transmitter’s
ETIN.
3.1.3 Password
When used in combination with the User ID, a password permits users to login to IFILE or the Data Dissemination Service
to access their EFAST2 accounts and any filing information for which they are responsible (for example, when the
transmitter submits filings and receives acknowledgements).
The password must:
• Be 10 to 16 characters long
• Contain at least one letter (alphabetic character)
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• Contain at least one number (numeric character)

• It may contain special characters (e.g., !&%)
• It may not contain spaces
Examples: JKL2&HRT77BB% 1LeapingLizard!
3.1.4 PIN
The PIN is a unique identifier composed of four (4) numeric characters. A PIN is used when signing a filing, transmitting
one or more filings via EFAST2-approved third-party software, or retrieving filing status information. In every case it is
used to authenticate a user for the action being performed.
Example: 2354
Filing authors and signers with a User ID may change their PIN as described in section 2.3. Transmitters must apply for a
new credential to change the PIN that corresponds to an ETIN.
3.1.4.1 PIN Exceptions
A PIN cannot be any of the values listed below:
1111
2222
3333
4444
5555
6666
7777
8888
9999
0000
0123
1234
2345
3456
4567
5678
6789
7890
0987
9876
8765
7654
6543
5432
4321
3210
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3.2 Non-transferability of Credentials

EFAST2 user credentials belong to the individual who obtains them. Except in the case of transmitters, credentials are not
transferrable; that is, they cannot be shared by multiple users. Therefore, if different company officers will sign the filing,
each officer must register and obtain his or her own credentials.
Also, if an EFAST2 user has submitted or signed filings, but responsibility for those filings has moved to another EFAST2
user, the user credentials may not be shared. If the user responsibilities are changed in mid-cycle, the filings and/or
schedules must be exported, and the new user must register for credentials and import the filings and schedules under the
new credentials, if the new user has not already registered for credentials in a different capacity. Otherwise the new EFAST2
user will need to start with blank filings or schedules.
3.3 Protecting Your Credentials

The safety and integrity of your filings depend on the security of your electronic credentials. EFAST2 takes measures to
protect user credentials:
• The PIN is only displayed on the User Profile screen once logged in and the page is accessed
• The password is masked with asterisks when used to log into the system—it is not available anywhere else.
Users must also take responsibility for keeping their credentials secure. Following the guidelines listed below will help
ensure that credentials are not compromised:
• Do not share your credentials with anyone.
• Do not leave any papers containing your credentials where anyone may see them.
• Do not save your credentials in an unsecured computer file.
• Do not file with compromised credentials.
3.4 Lost or Forgotten Credentials

Lost PINs, User IDs and passwords can be recovered through the EFAST2 web site (www.efast.dol.gov).
To recover a User ID, click the “Forgot User ID” link on the Login page (Figure 22)
To recover a Password, click the “Forgot Password” link on the Login page (Figure 22)
To recover a PIN, view your User Profile once logged in (Figure 18)
3.5 Compromised Credentials

The user’s PIN and User ID are considered “compromised” if anyone but the user or someone authorized to file on the user’s
behalf obtains access to them. If a PIN or User ID is lost, or stolen, or compromised in any way, users may request the
immediate deactivation of the PIN or User ID by calling the EFAST2 Contact Center at 1-866-463-3278 (1-866-GO
EFAST). Callers must give the reason for the deactivation request and provide their User ID or PIN. To receive a new PIN
or User ID, users must complete the registration process again. Warning: if you deactivate your User ID, you will no
longer have access to filings created or signed using your original User ID.
Note: If the user wishes to use the same email address, they will need to contact the EFAST2 Contact Center at
1-866-463-3278 (1-866-GO EFAST) to revoke the user’s expired account and free up the email address.
3.6 Expired Credentials

Credentials from the EFAST2 system that have not been used for three (3) consecutive calendar years will expire.
(Credentials will never expire if they are used at least once every three years.) If the credentials expire, the user will need to
repeat the registration process in its entirety. Expired credentials remain in the EFAST2 database but are flagged as expired.
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Note: If the user wishes to use the same email address, they will need to contact the EFAST2 Contact Center at
1-866-463-3278 (1-866-GO EFAST) to revoke their expired account and free up their email address.
3.7 Revocation of Credentials

Users must maintain a high degree of integrity and accuracy to take part in the EFAST2 program. The DOL reserves the
right to revoke the electronic filing credentials of any user who does not maintain an acceptable level of quality in his or her
filings or who deviates from the requirements, procedures, and specifications set forth in this publication and in other
EFAST2 publications.
The following conditions can lead to suspension of electronic filing credentials:
• Misrepresentation on the user’s registration form.
• Deterioration in the format of filing submissions.
• Unacceptable cumulative error rate.
• Violation of advertising standards, listed in Chapter 5 of this document.
• Unethical practices in filing preparation.
• Other actions that would adversely affect the EFAST2 program.
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CHAPTER 44..
CHAPTER US
U ING TTHE
SING HE EFAST2 S
EFAST2 YSTEM
SYSTEM
4.1 Filing Options

There are two filing methods in EFAST2:
• EFAST2-approved third-party software
• IFILE (DOL’s free internet-based filing tool)
Users have available to them several options for combining these methods of preparing and transmitting filings. For
example, users can:
• Prepare and transmit their filings using EFAST2-approved third-party software.
• Prepare filings using EFAST2-approved third-party software and then import and submit the filings through IFILE if the
third-party software supports exporting.
• Prepare filings using IFILE and then import and submit the filings through EFAST2-approved third party software if the
third-party software supports importing.
• Prepare and submit their filings through IFILE.
4.1.1. Delinquent or Amended Filings

To submit a delinquent or amended Form 5500 return/report electronically through EFAST2 for plan years prior to 2009,
you must submit the filing using current filing year Form 5500, schedules, and instructions except as provided below. The
current filing year forms take the place of the Form 5500 pages that would have been included in the prior year's filings. The
electronic filing on the current filing year Form 5500, however, must indicate, in the appropriate space at the beginning of
the Form 5500, the plan year for which the annual return/report is being filed.
Exceptions to requirement to use current filing year schedules and instructions: Filers using EFAST2 must use the following
correct-year schedules (that is, the plan year for which the annual return/report relates) completed in accordance with the
related correct-year instructions:
• Schedule B, SB, or MB (Actuarial Information),
• Schedule E (ESOP Annual Information),
• Schedule P (Annual Return of Fiduciary of Employee Benefit Trust),
• Schedule R (Retirement Plan Information) and
• Schedule T (Qualified Pension Plan Coverage Information).
For example, if you are filing a delinquent 2007 Form 5500 return/report for a defined benefit pension plan, you must
include the 2007 Schedule B, Schedule R and all required attachments for these schedules. Attach them as PDF images to the
current filing year Form 5500 (2009 or 2010 forms can be used as current filing year forms as of 1/1/2010), tagging them as
“other attachments.” Also, you have the option of using either the current filing year or the correct-year (2007 in this
example) Schedule C. Since the Schedule E would not apply to a defined benefit plan and the Schedule P and Schedule T
did not apply for 2007 plan year filings, all other required schedules and attachments should be completed using current
filing year forms and instructions. The entire filing should then be filed electronically in accordance with EFAST2 electronic
filing requirements.
To obtain correct-year schedules and related instructions, go to http://www.dol.gov/ebsa/5500main.html and print the
schedules and instructions of the form year that corresponds to the plan year for which you are filing.
IMPORTANT: Do not attach any Schedule SSA to any filing with EFAST2. Rather, submit the most current year Form
8955-SSA to the IRS (along with all required attachments).
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IMPORTANT: Do not send any penalty payments associated with a delinquent filing to EFAST2. Penalty payments to the
IRS or made under the Department's Delinquent Filer Voluntary Compliance (DFVC) Program must be submitted
separately in accordance with the applicable requirement.
4.2 General Filing Information
4.2.1 Submissions
A submission may consist of a single filing or batches of multiple filings. The maximum allowable size of a batch filing
submission is 100 filings up to a total of 100 megabytes (MB). Note that each transmission cannot exceed the 100 MB limit.
If a file is larger than 100 MB, call the EFAST2 Contact Center at 1-866-463-3278 (1-866-GO EFAST) for assistance with
the filing.
Transmissions must consist of only complete batches, and these batches must be transmitted in their entirety sequentially.
That is, the first batch must be completely transmitted before the next batch begins.
4.2.2 Unique Numbers Assigned by the Electronic Filing System
AckID
The Acknowledgement ID (AckID) is a system-generated identifier that uniquely identifies a received submission that has
completed EFAST2 processing. The original AckID is required when amending a filing if the original filing was submitted
through EFAST2.
4.2.3 Filing Deadlines and Extension Requests

The deadline for plans to file a Form 5500 is the last day of the seventh month after the close of the plan year. If users need
more time to file, they can request an extension on or before the filing due date. Detailed information on requesting filing
extensions can be found in the publications Instructions for Form 5500 and Instructions for Form 5500-SF and at the
EFAST2 web site (www.efast.dol.gov).
With EFAST2, filers are no longer required to attach a copy of IRS Form 5558, Application for Extension of Time to File
Certain Employee Plan Returns, or any other extension request form to their Form 5500 or Form 5500-SF filing or an
explanation of a special extension. Filers now merely check the box on the Form 5500 or Form 5500-SF, and if applicable,
enter a description of the special extension. Plans still must file Form 5558 (or other applicable extension request form) with
the IRS and keep with their records a copy of the form.
If a filing is late, a filer may choose to attach an explanation for filing late in the “Reasonable Cause” attachment. If
Government review finds that the filer had a reasonable explanation for filing late, late filing penalties may be waived.
4.3 Composition of the Filing

ERISA filings consist of multiple filing components that are comprised of individual forms, schedules, and attachments.
• Form 5500 or Form 5500-SF
• Schedules
• Attachments
4.3.1 Forms and Schedules

With the exception of Schedule A, all forms and schedules can have only one occurrence within the filing. A maximum of
9,999 Schedules A may be included in a single filing. Note that the size of the filing may also limit the number of Schedule
As a filing may contain (maximum size of a filing is 100MB).
Some forms and schedules have repeating blocks of information. There is no limit to the number of instances of each block
within the form or schedule other than the filing size limit.
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Only one report of the Independent Qualified Public Accountant (IQPA Report) can be attached. Other than the limit on the
IQPA Report, there are no restrictions besides the filing size limit or the number of times each attachment type can be used
within a filing
Form 5500 Filings may contain any form, schedule, or attachment type other than the Form 5500-SF.
Form 5500-SF filings may contain only Form 5500-SF, Schedule MB or SB, and attachments. All other forms and schedules
are invalid for Form 5500-SF.
Beginning with the 2009 plan year, the Form 5500 series does not include the Schedule SSA. Do not find a prior year
Schedule SSA, fill it out and attach that to your 2009 Form 5500 filing! Do not try to create your own Schedule SSA and
attach that to your Form 5500 filing! If you include a social security number on your annual return/report (such as appears
on the old Schedule SSA), your filing may be rejected. Because your filing, including any attachments, will be posted on the
Internet, it should not contain sensitive information such as social security numbers. For more information on submitting to
the IRS Form 8955-SSA, which is the form that replaces the Schedule SSA (do not attempt to attach IRS Form 8955-SSA to
your Form 5500/5500-SF filing through EFAST2), please go to www.irs.gov.
4.3.2 Attachments
Any information that cannot be contained on the 5500 series forms and schedules may be submitted as an unstructured
attachment on EFAST2. Acceptable formats vary by attachment type:
• Accountant’s Opinion and Signed MB or SB. The report of the Independent Qualified Public Accountant (IQPA) and
image of the signed Schedule MB or SB must be attached as a PDF file.
• Other Attachments. Other attachments may be either a PDF file or an ASCII Text file. No other file formats are
accepted. Other attachments have an attachment type associated with them, such as “Statement of Actuarial
Assumptions/Methods.” For a complete list of possible attachments that can be included in EFAST2 filings, see
Appendix E.
4.4 Filing Validation

EFAST2 preparers may obtain immediate feedback on the validity of their filing. Preparers are encouraged to validate each
filing before signing. Whether the filer uses third-party software or IFILE, messages will alert the preparer to inconsistent
data, omissions, or other barriers with their submission. By validating each filing and making necessary corrections before
signing and submission, the preparer can avoid amendment, and potential for correspondence, rejection, and penalties.
4.5 Signing Filings

All Form 5500 and Form 5500-SF filings must be signed electronically in EFAST2.
Each signer is assigned two identifiers by EFAST2: a PIN and a User ID. Together, the PIN and the User ID act as the
user’s signature on the electronic filing.
There are two principal advantages to using a PIN and a User ID to sign filings:
• Greater security: Only the user and authorized government personnel have access to the PIN and User ID.
• Less paperwork: The transmitter’s responsibility to send paper forms, schedules, and attachments to the DOL is
eliminated, thus making the filing completely electronic.
There may be as few as one or as many as three signatures for one filing: Plan Administrator, Employer/Plan Sponsor,
and/or Direct Filing Entities (DFE). Form 5500-SF filings must have a signature from either the Plan Administrator and/or
the Employer/Plan Sponsor.
By using the PIN and User ID as an electronic signature, the Filing Signer certifies that the required signatures are on all the
applicable filing components, including Form 5500 or 5500-SF (plan administrator, employer/plan sponsor, plan and signer
for DFE, as appropriate), the Accountant’s Opinion (attached as a signed PDF) and signed Schedule MB/SB (completed
electronically and attached as a PDF to show the actuary’s signature) (also attached as a signed PDF).
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Upon signing the filing, filing preparation software (either IFILE or EFAST2-approved third party software) shall apply the
signer’s electronic filing credentials (User ID and PIN), name, and date to the annual return/report file and the name and date
to the Form 5500/5500-SF.
Upon submission to the Government, the signatures are authenticated by comparing the submitted credentials to the
registration credentials in EFAST2. If a required signature is missing, the filing will not be accepted.
Signatures signify verification and certification. No changes to signed filings are allowed. Filings that have not been
submitted may have signatures removed to allow editing. Submitted and accepted filings require the submission of an
amendment to make modifications.
4.6 Filing Submission / Transmission

After filings have been verified and signed, they may be transmitted to the EFAST2 system for acceptance processing.
Filings may be submitted individually or in a batch. Your approved software (third-party or IFILE) will ensure that the
XML format of filings and batches matches what is expected by the EFAST2 system.
Submission through EFAST2-approved third-party software requires either a UserID/PIN or ETIN/PIN combination for
verification. Those preparing their own filing would use their UserID, whereas preparers transmitting on behalf of others
would use their ETIN.
Within approximately 20 minutes after transmission, the submitter should receive an acknowledgement indicating that the
submission has been received as processable or has been rejected with errors. Error messages may indicate various
identification problems, invalid transmission credentials, or other unprocessable situations that must be resolved before
another submission attempt. If an error message is received at this stage, the filing is not on record with EFAST2. Receipt
acknowledgements include an AckID and indicate that submitted filings have been successfully transmitted and will be
subjected to further processing and review.
A receipt acknowledgement does not indicate that submitted filings have been accepted.
4.7 Status Verification

All filings undergo computerized processing after successful submission into the EFAST2 system. Within minutes, the
status of each batch and filing will be accessible to the submitter. Submitters are encouraged to verify the status through
their submission software as the EFAST2 system validates each filing. Filings that contain errors are subject to rejection and
penalties.
Filings may be received, with errors and/or warnings, or not received by the system at all, depending on the severity of any
observed errors (see Appendix F). A list of errors and/or warnings will be provided in cases in which they are present.
Filings that are not successfully received by EFAST2 must be resubmitted. Any filings that are received with errors and/or
warnings may be amended through the amendment process described below.
It is the responsibility of the submitter to convey accurately the filing status to plan sponsors and administrators if the
submitter does not also have those roles.
4.8 Amended Filings

Users must submit an amended filing to correct errors or omissions that exist in a previously submitted filing for the same
year in accordance with the instructions for the Form 5500 or Form 5500-SF, whichever is applicable. Filing can be amended
more than once; however, the last amended filing received and on-file is considered the latest filing for a plan.
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CHAPTER 55..
CHAPTER US
U ER R
SER ESPONSIBILITIES
RESPONSIBILITIES
5.1.1 Document Retention

Retention periods are specified in the Internal Revenue Code and ERISA, and implementing regulations. The Plan
Administrators and Direct Filing Entities must retain a copy of the filing signed by the Filing Signer(s) and any
acknowledgements received from the DOL, along with all other documents required by the Internal Revenue Code and
ERISA.
Filers may use electronic media for record maintenance and retention, so long as they meet the applicable requirements. For
more information, see the instructions to the Form 5500.
The signer must also retain a copy of the Schedule MB or SB signed by the actuary and, where applicable, a copy of the IRS
Form 5558, Application for Extension of Time to File Certain Employee Plan Returns.
5.1.2 Submitter Responsibilities

Communications on filing errors and statuses are directed to the submitter. In the case that the submitter is not also the plan
sponsor or administrator, the submitter is responsible for ensuring that accurate communication is directed to those
responsible for filing the Form 5500/Form 5500-SF annual return/report.
5.1.3 EFAST2-Approved Third-party Software Vendor Responsibilities

As the Government does not endorse any specific software product, any advertising that goes beyond the accurate reflection
of approved status is a misrepresentation.
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CHAPTER 66..
CHAPTER SU
S PP
UPPO RT A
ORT ND TTROUBLESHO
AND OTTING
ROUBLESHOO ING
6.1 Online Instructions

A variety of guides and resources are available to help EFAST2 system users. These include:
• EFAST2 Tutorial
• Data Dissemination Service (DDS) User’s Guides
• IFILE User’s Guide
• Third Party Software Test Plan and Certification Procedures
• These resources will be available on the EFAST2 web site under Forms, Instructions, and Publications. They will be
available to all users (both the general public and registered users).
6.2 Support Services

Live Customer Service: 1-866-463-3278 (1-866-GO EFAST)
Email: efast@dol.gov
Online: www.efast.dol.gov
Assistance is available for filers by telephone, email, and web-form with regard to filing submissions and errors. Hours of
operation for live customer service are from 8:00 a.m. to 8:00 p.m., Eastern Time, Monday through Friday, except for
Federal Holidays (see list below). Email and web-form requests can be submitted at anytime with an anticipated response
time of no more than two business days.
The following is a schedule of the Federal Holiday Schedule:
1. New Year’s Day
2. Birthday of Martin Luther King, Jr.
3. President’s Day
4. Memorial Day
5. Independence Day
6. Labor Day
7. Columbus Day
8. Veterans’ Day
9. Thanksgiving Day
10. Christmas Day
The Contact Center can help users with the following types of inquiries:
• General information about the EFAST2 web site and electronic filing
• Registration process and obtaining electronic filing credentials
• EFAST2 account administration
• Forgotten, lost, or compromised electronic credentials
• Preparation of Form 5500/5500-SF and accompanying components (who must complete the form, how to complete the
form, what must be included in the filing). Contact Center representatives can guide callers to the appropriate
information within the form instructions and refer callers to the appropriate agency when necessary.
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• Transmission of filing
• Receipt of acknowledgements
• Status of filing receipt and processing
• Acknowledgement messages received in response to edit test failures
• Questions or problems with the ERISA Filing Data Search (searching for filings)
• System performance, availability, or functionality (problems are immediately reported to EFAST2 processing and
system maintenance staff for resolution)
If users have questions or problems related to the use of EFAST2-approved third-party software that the Contact Center
cannot address, they should use the technical support offered by the software provider.
Page 33
Appendix A. ACRONYMS AND ABBREVIATIONS
DLN Document Locator Number

DER Data Element Requirements
DFE Direct Filing Entities
DOL Department of Labor
EBSA Employee Benefits Security Administration
EFAST2 ERISA Filing Acceptance System 2
EIN Employer Identification Number
ERISA Employee Retirement Income Security Act
HTML Hyper Text Markup Language
HTTP Hypertext Transfer Protocol
HTTPS Hypertext Transfer Protocol over Secure Sockets Layer
IFILE Internet Based Filing Application
PATS Participant Acceptance Testing System
PBGC Pension Benefit Guaranty Corporation
PDF Portable Document Format
PIN Personal Identification Number
PN Plan Number
SSL Secure Sockets Layer
TE/GE Tax Exempt and Government Entities
XML Extensible Markup Language
Page 34
Appendix B. PRIVACY AND SECURITY STATEMENT
Below is the complete text of the privacy statement that users must read and accept in order to be registered in EFAST2 and
to obtain the necessary electronic filing credentials:
Thank you for visiting the Department of Labor (DOL) Web site and reviewing our privacy and
security statement. DOL is strongly committed to maintaining the privacy of your personal
information and the security of DOL computer systems. With respect to the collection, use and
disclosure of personal information, DOL makes every effort to ensure compliance with applicable
federal law, including, but not limited to, The Privacy Act of 1974, The Paperwork Reduction Act of
1995, and The Freedom of Information Act.
As a general rule, DOL does not collect personally-identifying information about you when you visit
our site, unless you choose to provide such information to us. The information we receive depends
upon what you do when visiting our site.
If you respond to an online request for personal information:
Generally, DOL will use the information requested to respond to your inquiry or to provide you with
the service associated with the request. However, when we request this information, we fully
describe in a customized "Privacy Notice" the reasons for collecting it and DOL's intended use of
the information. This Privacy Notice will either appear on the Web page collecting the information
or be accessible through a link prominently displayed immediately preceding the information
request.
If you visit our site to read or download information:
We collect and store the following information:

The name of the domain from which you access the Internet (for example, dol.gov, if
you are connecting from DOL's computer account).
The date and time you access our site.
The Internet address of the Web site from which you linked directly to our site.
The above information is used by software programs on our Web site to create summary statistics
which allow us to assess the number of visitors to the different sections of our site, identify what
information is of most and least interest, determine technical design specifications, monitor system
performance, and help us make our site more useful to visitors.
If you identify yourself by sending an e-mail containing personal information:
Information collected in these instances is used solely for responding to requests for information or
records. For example, you may decide to send us personally-identifying information, such as your
mailing address in an electronic mail message requesting that information be mailed to you. We
may forward your e-mail to other employees at other Government agencies (e.g., Treasury
Department/IRS, Pension Benefit Guaranty Corporation) who are better able to respond to you.
Should you wish to file a request under FOIA, instructions are provided at:
http://www.usdoj.gov/oip/index.html
Page 35
If you link to other sites outside DOL:
Our Web site has many links to other sites. When you link to any of these sites, you are no longer
on our site and are subject to the privacy policy of the new site.
Cookie Use Notice
DOL employs "cookies" to provide better service to its customers. DOL does not use cookies to
collect any personally-identifying information from users or to track user activities beyond our Web
site. DOL does not maintain copies of cookies on our Web site after you leave our Web site.
Cookies are small pieces of temporary data that are exchanged between a web site and a user's
computer which enable a "session," or "dialog," to be established between the two machines. With
the session established, DOL is able to tailor its responses (i.e., identify and provide you with the
information you want) and help you traverse our Web pages in the most efficient and effective
manner possible. When DOL's server does not receive further requests from your computer or you
simply exit your browser, the session will be terminated
DOL limits its use of cookies to "session cookies" - types of cookies that are temporarily stored in
your computer's memory. Session cookies are normally deleted from a user's computer when the
user logs off the computer or the user exits the browser. Effective January, 2001, DOL stopped
issuing "persistent cookies" - types of cookies that could be stored permanently on your
workstation and reused each time you visit DOL's EFAST2 Web site.
Our Web site employs software programs for security purposes and to ensure that this service
remains available to all users. This software monitors network traffic to identify unauthorized
attempts to upload or change information, or to block traffic that might otherwise cause damage.
Unauthorized attempts to upload information or change information on this service are strictly
prohibited and may be punishable under the Computer Fraud and Abuse Act of 1986 and The
National Information Infrastructure Protection Act of 1996.
Page 36
Appendix C. SIGNATURE AGREEMENT
I understand and agree that the electronic signature is not transferable and that the inclusion of such
electronic signature in a Form 5500 or Form 5500-SF return/report filed in electronic form shall have the
same legal force and effect as my hand written signature.
If I am not the Transmitter, I also agree that my electronic signature on a Form 5500 or Form 5500-SF
constitutes consent for EFAST personnel to send my Transmitter an acknowledgment of receipt of
transmission and to communicate with my Transmitter about the success or failure of the transmission
and specific reason(s) for any failure(s).
If I am an EFAST Software Developer or EFAST Transmitter, I declare that I am authorized to make and
sign this statement on behalf of the applicant. The applicant agrees that it and its employees will comply
with all provisions of the EFAST2 procedures for the electronic filing of Forms 5500 or 5500-SF for each
year in which the applicant participates. Noncompliance will result in the applicant no longer being
allowed to participate as an EFAST2 Software Developer or Transmitter. The applicant understands that
acceptance as an EFAST2 Software Developer or Transmitter is not transferable. If applying to be an
EFAST2 Transmitter, the applicant further agrees that a copy of all returns/reports that the applicant
transmits electronically to the Department of Labor will be provided to the plan administrator, employer or
direct filing entity on whose behalf the return/report was transmitted.
Under penalties of perjury, I declare that I have examined this agreement, and to the best of my
knowledge and belief the information provided in my request for access to the EFAST2 system is true,
correct, and complete.
I declare that I am authorized to make and sign this statement.
Page 37
Appendix D. PIN AGREEMENT
By activating your PIN, you agree not to share your PIN with anyone. The security of your PIN is important
because it can be used to:
• Electronically sign documents, and
• Access your personal records
If your PIN is lost or stolen, you also agree to:

• Contact the EFAST2 Contact Center at 1-866-463-3278 (1-866-GO-EFAST), or
• Request a new PIN by selecting Change My PIN from the EFAST2 Web site
Page 38
Appendix E. TYPES OF OTHER ATTACHMENTS

Line Item Number in
Attachment Type Code Form / Schedule 5500/5500-SF Instructions Attachment Description
ActiveParticipData Schedule MB Line 8b Schedule of Active Participant Data
Schedule SB Line 26 Schedule of Active Participant Data
ActrlAssmptnMthds Schedule MB Line 6 Statement of Actuarial Assumptions/Methods
Schedule SB Line 23 Statement of Actuarial Assumptions/Methods
Explanation of Prior Year Credit Balance/Funding
ActrlPriorYrCreditFndgDeficiency Schedule MB Line 9f Deficiency Discrepancy
Schedule MB - Statement by
Schedule MB and Enrolled Actuary; Schedule SB
Schedule SB, Statement - Statement by Enrolled Schedule MB and Schedule SB Statement by Enrolled
ActuaryStatement by Enrolled Actuary Actuary Actuary
DelnqntPartcpContrib Schedule H Line 4a Schedule of Delinquent Participant Contributions
Schedule I Line 4a Schedule of Delinquent Participant Contributions
The financial statements will be placed in the
FinancialStatements Schedule H Line 3 attachment for the accountant's opinion
The financial statements will be placed in the
Schedule I Line 4k attachment for the accountant's opinion
5% Transaction Schedule - Schedule of Reportable
FivePrcntTrans Schedule H, Line 4j Transactions
Schedule MB - Statement by
MBSBActuarySignature Schedule MB Enrolled Actuary Copy of Schedule MB in PDF format
Copy of Schedule SB in PDF format labeled SB
Schedule SB Schedule SB - Who Must File Actuary Signature
PlanAtRisk Schedule SB Line 4 Additional Information for Plans in At-Risk Status
PlanProvisions Schedule MB Line 6 Summary of Plan Provisions
Schedule SB Part V Summary of Plan Provisions
ReasonableCause Form 5500 Administrative Penalties Explanation of Reasonable Cause
Form 5500-SF Administrative Penalties Explanation of Reasonable Cause
SchABasisStmtPremRate Schedule A Line 6a Basis of Premium Rates
Schedule of Assets (Acquired and Disposed of Within
SchAssetsAcqDisp Schedule H Line 4i Year)
SchAssetsHeld Schedule H Line 4i Schedule of Assets (Held at End of Year)
Actuarial Information Based on Pre-PPA Funding
SchB Schedule SB Line 27 Rules
Page 39
Line Item Number in

Part III Termination Termination Information on Accountants and Enrolled
SchCTermAccntOrActuary Schedule C Information Actuaries
SchGOverdueLeaseExpln Schedule G Part II Leases in Default Overdue Lease Explanation
SchGOverdueLoanExpln Schedule G Part I Loans in Default Overdue Loan Explanation
SchIWaiverIQPA Schedule I Line 4k 2520-104.50 Statement
SchMBActrlCertification Schedule MB Line 4a Actuarial Certification of Status
SchMBActrlIllustration Schedule MB Line 4a Illustration Supporting Actuarial Certification of Status
SchMBDfrlChargeNetLoss Removed from instructions
SchMBEstRateInvestReturnActrl Schedule MB Line 6g Estimated Rate of Investment Return (Actuarial Value)
SchMBEstRateInvestReturnCurrent Schedule MB Line 6h Estimated Rate of Investment Return (Current Value)
SchMBFndgStndAccntBases Schedule MB Lines 9c and 9h Schedule of Funding Standard Account Bases
SchMBJustificationChgActrlAssmp
t Schedule MB Line 11 Justification for Change in Actuarial Assumptions
Documentation Regarding Progress Under Funding
SchMBPlanFndngProgress Schedule MB Line 4c Improvement or Rehabilitation Plan
SchMBReorgStatusExpln Schedule MB Line 5 Reorganization Status Explanation
SchMBReorgStatusWorksheet Schedule MB Line 5 Reorganization Status Worksheet
Information on Assets and Liabilities Transferred to or
SchRAssetLiabTransfer Schedule R Line 17 Merged with This Plan
SchRCollectBargainExpireDate Schedule R Line 13d Collective Bargaining Agreement Expiration Date
SchRContribRateUnitMeasure Schedule R Line 13e Information on Contribution Rates and Base Units
SchRFundingImprovementPlan Schedule R Part V Summary of Funding Improvement Plan
Funded Percentage of Plans Contributing to the
SchRMultiplePlansLiab Schedule R Line 18 Liabilities of Plan Participants
SchRRehabPlan Schedule R Part V Summary of Rehabilitation Plan
SchSBAlt17YrFndngAirlines Schedule SB Line 27 Alternative 17-Year Funding Schedule for Airlines
SchSBAmortzBases Schedule SB Line 32 Schedule of Amortization Bases
SchSBBalSubjectToPBGC Schedule SB Line 27 Balances Subject to Binding Agreement with PBGC
SchSBDiscountEmplrContrib Schedule SB Line 19 Discounted Employer Contributions
SchSBEachIndividualEmplrInfo Schedule SB Line E Information for Each Individual Employer
SchSBLiquidRqmntCert Schedule SB Line 20c Liquidity Requirement Certification
SchSBMethodChange Schedule SB Line 25 Change in Method
SchSBNonPrescribedActrlAssmptn Schedule SB Line 24 Change in Actuarial Assumptions
SchSBSubMortalityTable Schedule SB Line 23 Information on Use of Substitute Mortality Tables
WeightedAvgRtmtAge Schedule SB Line 22 Description of Weighted Average Retirement Age
Page 40
Line Item Number in

OtherAttachment Schedule SB Line 4 Explanation of Status
Update of Funding Improvement Plan or
Schedule R Part V Rehabilitation Plan
Explanation of Discrepancy in Prior Year Funding
Schedule SB Line 7 Standard Carryover Balance or Prefunding Balance
Late Election to Apply Balances to Quarterly
Schedule SB Line 8 Installments
Schedule SB Line 9 Explanation of Credit Balance Discrepancy
Schedule SB Line 23 Information on Use of Multiple Mortality Tables
Page 41
APPENDIX F: ACKNOWLEDGEMENT & STATUS CODES
• PROCESSING: Filing is currently being processed by the EFAST2 system

• FILING_RECEIVED: Filing passed all error checks but may have failed “warning” checks and is received by the Government
• FILING_ERROR: Filing failed one or more error checks
• PROCESSING_STOPPED: Filing failed one or more critical error checks
• FILING_UNPROCESSABLE: Filing could not be read and is not received by the Government
• FILING_NOT_FOUND: A filing with the matching AckId was not found (related to queries in Data Dissemination)
Page 42

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EFAST2 Guide for Filers & Service Providers

December 29, 2009

ERISA Filing Acceptance System 2

U.S. DEPARTMENT OF LABOR

Change History Log

Version Primary Author(s) Section & Description of Change Date Completed

1.2 Overview of EFAST2

1.3 Advantages of EFAST2

1.4 EFAST2 Functionality

1.5 Third Party Software

1.5.1 Filing Preparation Software

1.5.2 Filing Transmission Software

1.5.3 Software Validation and Authorization

2.1 EFAST2 Roles

2.1.1 System Roles

2.1.2 Determining User Roles

The following table illustrates the possibilities:

Table 1. Preparation and Transmission Options and Roles Needed

Figure 1. EFAST2 Welcome Screen

2.2.1 Read and Accept Privacy Statement

Figure 2. Privacy Agreement

2.2.2 Complete Profile Information

Figure 3. Register – Profile Information

2.2.2.1 Enter Contact Information

- State (for U.S. addresses)/Province (for non-U.S.

Figure 4. Register – Profile Information

2.2.2.2 Select User Type/Role

Figure 5. Register – User Types/Roles

2.2.2.3 Validation of Profile Information

Figure 6. Duplicate Email Address Error Message

Figure 7. Sample Validation Error Messages – Missing Required Fields

Figure 8. Sample Validation Error Messages – Invalid Data

Figure 9. Missing User Type/Role Error Message

2.2.3 Select Challenge Question and Answer

Figure 10. Register – Challenge Information

2.2.4 Verify Registration Information

Figure 11. Register – Summary

2.2.5 Registration Confirmation

Figure 12. Register – Registration Confirmation

2.2.6 Receive Credentials Notification

Figure 13. Registration Confirmation Email

2.2.7 Retrieve and Activate Credentials

Figure 14. Register – Challenge Question Verification

Figure 15. Invalid Challenge Question Answer

Figure 16. Register – PIN Agreement

Figure 17. Register – Signature Agreement

Figure 18. Register – Finalize

Figure 19. Register – Set Password

Figure 20. Register – Confirmation/Account Activation

Figure 21. Register – Confirmation/Account Activation

Figure 22. Login

2.3 Changes to Account Information

3.1 Credential Types

User ID ETIN Password PIN

Table 2. System Roles and User Credentials

• Contain at least one number (numeric character)

3.1.4.1 PIN Exceptions

A PIN cannot be any of the values listed below:

3.2 Non-transferability of Credentials

3.3 Protecting Your Credentials

3.4 Lost or Forgotten Credentials

3.5 Compromised Credentials

3.6 Expired Credentials

3.7 Revocation of Credentials