403(b) to be reported with no participants?

[Guest Michael Scott]

The 09 and 10 FABs set out situations where a plan sponsor is allowed to ignore accounts in 403(b) plans if certain conditions are met. A frozen 403(b) plan has not had any contributions or loan repayments flow from the plan sponsor for over 3 years. They have filed the previous Form 5500 (obviously an easy task, given no participant data is requested). If all participants meet the FAB requirements, what does the 2009 Form 5500 look like? Do they file it, but report 0 participants and 0 assets? I've got to think this question has been asked before, but I can't find it anywhere. Thanks in advance for any guidance.