One-Participant Plan Aggregated for coverage

[austin3515]

Plan covers only the 100% owner and his wife.  The Plan has to be aggregated with another plan to pass coverage (i.e., the other plan covers nonexcludable employees).  What's really happening is that there are leased employees who are benefitting in a plan that has an identical design (which is why we can aggregate).  But is my plan a one-participant-plan eligible for the 5500-EZ? i.e., is it exempt from ERISA?

[John Feldt ERPA CPC QPA]

My understanding from the EZ instruction alone is that the determination of the type of 5500 to file is based on the eligible participants in the plan you are filing. So if that plan is written to cover only the 100% owner (and spouse), or only partners (and spouses) in a partnership, then you aggregate the balance with any other owner-only plan to determine the 5500-EZ threshold and you still file 5500-EZ regardless of being permissively aggregated for coverage with any plans covered by ERISA.