This article applies to:

Requirements for filing a final year return

The are the requirements for filing a final year return:

All assets have been distributed to the participants and beneficiaries or legally transferred to the control of another plan.

All liabilities for which benefits may be paid under a welfare benefit plan have been satisfied.

And in Organizer
, 5500 Series
, Basic Plan Information
, Basic Plan Information
the Final return
option's selected.