Bug on my window

Yes, as per the instructions e-filing the extension is now an option through EFAST. https://www.irs.gov/pub/irs-pdf/f5558.pdf or you can see this on the "new and noteworthy" section of the https://www.efast.dol.gov/ page.

The audit is for the plan, and so it gets attached to the Plan's 5500. The Master Trust Investment Account filing is considered part of the Form 5500 for the Plan, but it is not itself required to attach an audit report.

Hi Folks, My client is using Relius (I'm not) and they are telling me they can't override the Schedule SB calculation of box 10b. Any Relius users out there? Can you tell me if this is realistic? Thanks for reading

Where do you see the DOL template that includes the blurb?

I agree with Paul's comment with one additional perspective. I have seen many Form 5500s submitted with non-zero Schedule A headcounts for final 5500s. The reasoning I've seen given is that 1. Participants are covered on the last day of the contract year (but not any day afterwards), and 2. There is no requirement for a final filing that the Schedule A count be zero and 3. This is the data as it is provided from the carrier on the Schedule A, and they don't have a good reason to change it. Just my $0.02. Take it for what it's worth, someone's opinion on the internet. :)

When is the wrap effective? Is the wrap going to be a continuation of one of the existing plans? If it's 12/31/prior-year, and the new plan is effective 1/1/current-year, then you will have final 5500 filings needed for all plans that are not continuing. The Prior Year 5500 will need to show zero headcounts at year end (as all final filings do) and have the final filing box checked. If the wrap will be effective 1/1/current year, instead of 12/31, then I believe you are setting yourself up for a one-day 5500 filing. Note that the Schedules A follow the same rules as always. They should be included for the plan year that ends within the contract year. Other folks smarter than I may have other opinions. Take this for what it's worth, free advice.

Also if there's no trust-funded assets then there's no requirement under the 5500 instructions to audit the plan.

An HRA provides medical care, so as far as I understand, yes they would be reportable under ERISA. Are they trust funded (VEBA)?

As I understand it (and I'm not an expert at all!) it's how the contract is arranged with the insurance carrier. So yes, it's a choice. Here's an article I found that talked about experience-rating from the perspective I've seen it. Group insurance premiums are adjusted, not year over year, but based on comparison to another similar group. https://www.investopedia.com/terms/e/experience-rating-insurance.asp

I always understood that a trust should have its own EIN, for purposes of any tax filings required for the trust. This article has some thoughts on the matter. https://www.policygenius.com/trusts/ein-for-a-trust/ Also the DOL specifies the "EIN of the Trust" in this language. They also refer to how you can use the next Plan Number in the series. https://www.dol.gov/agencies/ebsa/employers-and-advisers/plan-administration-and-compliance/reporting-and-filing/forms/efast2-form-5500-filing-tips#:~:text=In the case of a Form 5500 filed,Investment Entity (IE) or Group Insurance Annuity (GIA).

It went offline earlier this year. The IRS announced on 11/7 that they would be offline starting November 25th at 6pm EST through January 6. https://www.irs.gov/e-file-providers/filing-information-returns-electronically-fire

Based on this, would you agree that the deadline for a Form 5500 extended to April 15 (plan year end of 6/30/2021) is due April 18th?

I'm not sure I follow. A pooled separate account is a direct filing entity sponsored by an insurance carrier. As a result I would expect a Schedule A for a PSA, as well as an entry on the Schedule D. Here's some reading I found through Mr. Google https://www.sapling.com/4709056/what-direct-filing-entity

https://www.asppa.org/news/%E2%80%98missing-form-5500%E2%80%99-email-legit

did you try calling the DOL EFAST help number? 1-866-GO-EFAST?