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Peter's Q is illustrating a point about "termination" of the service provider. While his hypothetical situation is not the usual understanding of that phrase, IMHO that section of Schedule C should not be omitted when there is only a one-year service agreement. Note this sentence in the instructions: "Include a description of any material disputes or matters of disagreement concerning the termination, even if resolved prior to the termination." Thus, the point of this item on the Schedule C is not to identify the service provider, but to identify problems or disagreements between the service provider and the plan sponsor. The timing, as described by My2Cents, seems appropriate.

Attempting to think logically about this, it seems to me that the time to report the change in auditor is on the Schedule C that is part of the 5500 filing that will be showing an auditor on the Schedule H different from the auditor shown on the prior year's Schedule H. Nothing else makes any sense to me. if they decided to change auditors for the 2015 Form 5500 filing some time last week and the new auditor will be providing the auditor's report attached to the 2015 Schedule H and is listed on the 2015 Schedule H, last year's auditor should be shown on the 2015 Schedule C without pause for thought. I would treat "during" in the quote from the instructions as meaning "with respect to" and ignore when the change actually occurred.

Consider all implications of 26 C.F.R. §1.414©-5. http://www.ecfr.gov/cgi-bin/text-idx?SID=ec7865a93d6d3fb028fbafd74aee2313&mc=true&node=se26.7.1_1414_2c_3_65&rgn=div8

I sympathize, but if the college has already determined that these employees are subject to FICA, then I'm dubious they are going to get relief on the 403(b) issue.

to back Bill up even more the ERISA Outline Book page 3A.140 2012 edition 3A 1.b. All hours for the plan year must be taken into account (even if the participant was only eligible part of the year) even the LRMs require language that use language such as 'during the plan year'