Hello all, I am a health and welfare filing expert, and I would like to add to the answer. First, just a POP plan does not require a Form 5500 filing, as I think has been established. There was a time in ancient ERISA history that it was ...
However, a health FSA (flexible spending account under the cafeteria plan rules) with 100+ participants is considered a health plan, and does require a Form 5500 filing. It is generally - almost always - incorporated with the rest of the "Wrap" plan filing.
POP = 5500 no
Health FSA = 5500 yes
