Schedule T

[Guest shafter]

Nothing like doing things at the last minute!! I have self-employed doctor with leased employees. Plan is considered part of control group. All non excludable leased employees (all NHCE) benefit under another plan. The question is can I use exception D under question 3 or do we need to run through the numbers in part 4 even if the result is 100%? On Form 5500 questions 6 & 7 should we report just the self- employed doctor or include leased employees covered under the other plan?

[Kristina]

Maybe this will help.

The 5500 is filed for the plan, so each member of the controlled group with a plan will file a 5500. Indicating that the plan is a member of a controlled group in Item 8 will explain any discrepancies between Items 6 and 7 and Sch T. (There is no tie between Items 6 and 7 and the Sch T in the EFAST processing.)

The Sch T is for the coverage test of the plan which requires that all employees of the controlled group be included in the testing.