Do actuaries or accountants need to register for EFAST2 electronic filing signer credentials?

No. EFAST2 does not require EFAST2-issued electronic signature credentials for anything other than for filing and submitting the Form 5500 and Form 5500-SF. However, the Schedule MB and Schedule SB, if required, must be completed, printed, and signed by the actuary.

An electronic image of the signed Schedule MB or Schedule SB with the actuarys signature must be attached to the annual return/report. The information from the actuarys Schedule MB or Schedule SB must also be entered into the appropriate location of the electronic Form 5500 or Form 5500-SF (including the Schedule SB or Schedule MB) being submitted. When entering the information, whether using EFAST2-approved third-party software or EFAST2s web-based filing system, all the fields required for the type of plan must be completed (see instructions for fields that need to be completed).

The accountant must complete and sign their audit report on company letterhead. An electronic image of the signed accountants opinion must be ... more.

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