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  1. I tried to read as much as I can on this forum about what to do when the audit report is not available to attach. Some practitioner, mentioned about attaching a pdf file with a statement stating 'audit report is not available at the time of filing'. Later, they will go back and amend the filing. I even heard someone saying you are allowed to do so but needs to amend the plan within 45 days and attache the audit report. I also know that on Form 5500 Schedule H there is an option that states "d The opinion of an independent qualified public accountant is not attached because: (2) It will be attached to the next Form 5500 pursuant to 29 CFR 2520.104-50" Can I use this option If Audit report is not ready for initial plan year? What are the things I need to know about using this option. I would appreciate if anyone share me their opinions. If Audit report is not ready for initial plan year, can I use the option On Form 5500 Schedule H there is an option that states "d The opinion of an independent qualified public accountant is not attached because: (2) It will be attached to the next Form 5500 pursuant to 29 CFR 2520.104-50"
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