Printable Form 2026

IRS Publication 5925 – The ERISA Filing Acceptance System II (EFAST2) Dataset Guide

IRS Publication 5925 – Are you researching employee benefit plans, analyzing Form 5500 filings, or seeking structured data on retirement and welfare plans? IRS Publication 5925, officially titled The ERISA Filing Acceptance System II (EFAST2) Dataset Guide, is your essential starting point. Released in February 2024 (Revision 2-2024, Catalog Number 94671T) by the Internal Revenue Service, this official resource explains how to access and use the comprehensive public datasets derived from Form 5500 and Form 5500-SF annual reports.

In this SEO-optimized guide, you’ll learn exactly what IRS Publication 5925 covers, how the EFAST2 dataset works, step-by-step access instructions, key data structures, and why it’s invaluable for researchers, analysts, compliance professionals, and plan sponsors. All information is drawn directly from trusted sources: IRS.gov and the U.S. Department of Labor (DOL) EBSA pages (current as of the latest 2024-2025 dataset releases).

What Is IRS Publication 5925?

IRS Publication 5925 is a concise official document (essentially a one-page introduction with key links) that serves as the IRS-branded gateway to the EFAST2 Dataset.

It highlights:

  • The Form 5500 Search tool (available since January 1, 2010 filings) at efast.dol.gov.
  • The primary role of the Form 5500 Annual Report as the main source of information on the operations, funding, and investments of approximately 800,000 private-sector employee benefit plans.
  • Direct access to structured datasets hosted by the Department of Labor at dol.gov.

You can download the full PDF for free here: IRS Publication 5925 (2-2024).

While the publication itself is brief, it points users to the detailed DOL resources that power the actual data analysis — making it the authoritative IRS reference for anyone working with ERISA-mandated filings.

Understanding EFAST2 and Form 5500 Filings

The ERISA Filing Acceptance System II (EFAST2) is the electronic filing and processing system jointly operated by the Department of Labor (DOL), Internal Revenue Service (IRS), and Pension Benefit Guaranty Corporation (PBGC). It handles annual reporting for most private-sector pension and welfare benefit plans under the Employee Retirement Income Security Act of 1974 (ERISA) and the Internal Revenue Code.

Key forms include:

  • Form 5500 — For larger plans (generally 100+ participants).
  • Form 5500-SF — Simplified version for small plans (fewer than 100 participants, certain conditions).

Filers must submit these annually along with required schedules (e.g., Schedule A for insurance, Schedule C for service providers, Schedule H/I for financials, Schedule SB/MB for actuarial data, etc.). The data reveals critical insights into plan assets, liabilities, contributions, investments, and compliance.

What Does the EFAST2 Dataset Contain?

The datasets on the DOL site contain structured, machine-readable data extracted from all Form 5500 and 5500-SF filings (plus attached schedules). They are updated monthly (around the 1st of each month) for recent years.

Two versions per form year (2009 and later):

  • “All” dataset — Includes every filing received, including amended, duplicate, or erroneous submissions (statuses: FILING_RECEIVED, PROCESSING_STOPPED, FILING_ERROR).
  • “Latest” dataset — Contains only the most recent valid filing (status: FILING_RECEIVED) for each plan — ideal for clean analysis.

File formats:

  • Zipped CSV files (comma-delimited, with double quotes as text qualifier).
  • First row = field names.
  • Additional system fields: filing status, date received, valid signature indicator.
  • Separate File Layout (.txt) documents detail data types (Text, Numeric, dates as mm/dd/yyyy).
  • Data Dictionary ZIP for each year — maps every field to the exact line/item on the actual Form 5500/5500-SF and schedules.

Main data tables and schedules covered:

  • Core Form 5500 and 5500-SF tables.
  • Schedule A (Insurance Information).
  • Schedule C (Service Provider Information) — including multi-table breakdowns for codes.
  • Schedule D (DFE/Participating Plan Information).
  • Schedule G (Financial Transaction Schedules).
  • Schedule H (Large Plan Financial Information).
  • Schedule I (Small Plan Financial Information).
  • Schedule MB & SB (Actuarial Information for multi/single-employer defined benefit plans) — with projection tables for contributions, benefit payments, etc.
  • Schedule R (Retirement Plan Information).

Unique identifiers for joining data:

  • ACK_ID — Primary key linking a filing to all its schedules.
  • FORM_ID, ROW_ORDER, CODE_ORDER — For repeating sections and service codes.

Pre-2009 datasets are complete and static (using older data dictionaries). Data for delinquent pre-2009 filings appears in current datasets.

How to Access and Download the EFAST2 Datasets (Step-by-Step)?

  1. Visit the official IRS Publication 5925 PDF for context and links.
  2. Go directly to the DOL Form 5500 Datasets page: dol.gov/agencies/ebsa/about-ebsa/our-activities/public-disclosure/foia/form-5500-datasets.
  3. Choose your form year (2025 down to 1999+ available).
  4. Download the Data Dictionary, Latest or All ZIP files, and corresponding layout files.
  5. Use the free Form 5500 Search tool at efast.dol.gov/5500Search/ for quick lookups of individual filings.

Pro tip: Datasets for 2009+ use the form year; earlier ones use plan year. For pre-1999 or custom requests, submit a FOIA request via DOL.

Who Should Use IRS Publication 5925 and the EFAST2 Dataset?

  • Researchers & Analysts — Perform large-scale studies on plan funding, investment trends, or service provider fees.
  • Journalists & Policy Makers — Investigate retirement security or compliance issues.
  • Compliance Professionals & Auditors — Benchmark filings and identify red flags.
  • Academics & Students — Analyze ERISA data for theses or papers.
  • Plan Sponsors & Administrators — Review industry benchmarks.

The datasets support transparency and public accountability for the trillions in assets held by U.S. employee benefit plans.

Important Notes, Updates & Disclaimers (2024–2026)

  • Latest revision: February 2024 — still the current version as of February 2026.
  • Monthly updates continue for open years.
  • Removed fields from old forms remain in layouts (blank) for backward compatibility.
  • Actuarial Schedule SB/MB raw data starts reliably from 2009; 2008 uses images only.
  • Always cross-reference the year-specific Data Dictionary and Form Year Changes document.
  • Data reflects originally submitted filings (unedited raw data).
  • DOL Form 5500 Datasets Guide (detailed technical PDF): dol.gov Form 5500 Datasets Guide
  • EFAST2 Guide for Filers and Service Providers
  • IRS Forms & Publications search (filter for Publication 5925)
  • EBSA Public Disclosure Room: (202) 693-8673

Conclusion: Why IRS Publication 5925 Matters in 2026?

Whether you’re downloading bulk CSV datasets for Python/R analysis or simply understanding the structure behind Form 5500 public data, IRS Publication 5925 provides the official IRS entry point to one of the most valuable open government datasets in the employee benefits space.

Download IRS Publication 5925 today and explore the DOL EFAST2 datasets to unlock insights into America’s retirement and welfare plans. For the most current filings and tools, always start at IRS.gov or DOL.gov.

Keywords: IRS Publication 5925, EFAST2 Dataset Guide, Form 5500 dataset download, ERISA Filing Acceptance System II, Form 5500-SF data, employee benefit plan dataset, DOL Form 5500 datasets 2024 2025.

Last updated: February 2026. All links verified from official IRS and DOL sources.