If a one-participant plan elects to file Form 5500-SF instead of Form 5500-EZ, is the form subject to public disclosure on the DOL website?

Yes. A one-participant plan that files Form 5500-SF should be aware that the DOL will publicly disclose the form on the DOL website. Therefore, a sponsor of a one-participant plan who is concerned with privacy should take the public disclosure into consideration in deciding whether to file Form 5500-SF or Form 5500-EZ.

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