Can a third-party preparer submit an annual return/report for the sponsor electronically under EFAST2?

Yes. A third-party preparer can submit an annual return/report that a plan sponsor/administrator has already signed electronically. The plan sponsor/administrator, however, retains legal responsibility for the timeliness of the submission, as well as for its accuracy and completeness.

See question 30, above, regarding signing an annual return/report. More.

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