CKocher

If the plan is not covered by PBGC, is it required to file with PBGC for a Standard Plan Termination?

Thanks, Peter. So, as expected, legal status during the plan year dictates.

A one participant plan covering owner and the spouse. Should 5500 SF be filed after divorce, if the none owner spouse stays as participants?

I will proceed with 5500 EZ. Thank you.

You are quite sure. Is it true Even the plan covered common law employees in the previous years and paid them lump sum? Can you give me the reference, or supporting arguments? I couldn’t get a clear answer from IRS. Thank you for your response.

Should form 5500EZ be filed if it currently covers only the owner. But had common law paid out participants in the earlier years?