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.
