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H&W Final Form 5500

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Facts: A company filed their first (and only) Form 5500 return for their H&W plan in 2013. The BOY count that year was > 100, with the EOY count dipping below 100 participants. Thus, they stopped filing because they satisfied the small plan exemption. They also did not use the 4R code.

In 2018 the company was purchased by another company, and will now be  under that new company's H&W plan.

Question: Since that single Form 5500 was previously filed, should a final Form 5500 be filed to inform the DOL/IRS the plan no longer exists? There is a 5 year gap since they only had to file in 2013.

Your thoughts on this matter is much appreciated! Thank you.

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I would definitely see about amending that 2013 filing. If at any time between then and now, they hit that BOY>100 count again, you would want to amend the 2013 filing to indicate 4R to suspend the filing, and then on the resumed filing, use code 4S. As that filing would be late, you would also want to enroll them in the DFVCP.

If the BOY never hit 100 again, then I would amend the 2013 filing to indicate it was a final filing, so the DOL knows they should not be expecting another filing for that EIN/PN combination.

Please let me know if you have any other questions.

Benjamin Davis  NAHU - Benefits Technology Certification


Vice President


Diversified Administration, Inc.

ACA, 5500, Wrap Documents, COBRA, FSA, HRA

O: (954) 983-9970 x102 | F: (954) 983-9695

6161 Washington St., Hollywood, FL 33023

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