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Posted

are employees that are part of an excluded class of employees such as "leased employees" or "associate attorneys" considered "participants" when filling out item 6 and 7 on a 5500?

I don't think they are but the number can have an impact on whether a plan is audited so i want to be certain.

Posted

The way I see it - the 7a includes all those eligilbe to participate. Those exlcuded classes are not eligilble to participate and are not counted.

JanetM CPA, MBA

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