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Small Welfare Plan Filing Issue


Guest ANNEBV

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Guest ANNEBV
Posted

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
Posted

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.

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