Small Welfare Plan Filing Issue

[Guest ANNEBV]

I have a client who filed the 5500 for their welfare plan/fringe plan last year, including Schedule A information for their various fully-insured welfare benefits, even though they had less than 100 employees covered at the beginning of the 1999 plan year.

Now we are doing the 2000 5500. They still have < 100 employees covered at the beginning of 2000. Can we just file a Schedule F (since they are small and fully insured) or will some red flag go up because they filed Schedule As last year?

[Guest Emiliano]

If you're not required to file for the welfare plan, then don't file for it. However, the section 125 feature would still need a filing. Don't just file a Schedule F. It must be attached to a Form 5500.