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Posted

A professional corp. is owned 100% by the doctor. The doctor has several part time employees, none of whom have ever worked 1000 hours. The doctor and wife are the only ones who have ever had an account balance in the plan.

This plan is several years old and has always filed a 5500EZ. Is it correct to file a 5500EZ under this situation? I think that it is a "one participant", but, i'm not sure.

Posted

The answer to this question is EZ. Unless there's an affiliated service group or leased employee issue, the situation you described in indeed a one-participant plan and the EZ is the correct form. Of course, you could always file the long form with all the schedules, but who would want to?

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