One Cafeteria Plan-Health Insurance (unfunded/insured) over 100...Heal

[Guest Carolyn Barnard]

I have a Cafeteria Plan that offers health insurance as a combo. insured/unfunded benefit, and then they keep the employees' health FSA contributions in a trust. The beginning of year participant count on the health insurance went over 100 for 2001. I realize that I normally wouldn't have to have an audit due to the funding on the insurance...but I've got that trust piece in there as well...Does it need an audit just because of that trust feature, or do I consider the under 100 count on the trust as the determining factor?