As noted in the 2023 Form 5500 instructions, a DCG reporting arrangement can file a single Form 5558 for an extension of time to file a Form 5500 that includes a list of the individual plans participating in the DCG reporting arrangement covered by the single Form 5558 request for an extension. Since the EFAST2 system does not currently support inclusion of a "list of individual plans participating in the DCG," the IRS determined that beginning January 1, 2024, a list of participating plans is not required to be attached to the Form 5558.
