Required Schedules for Form 5500 Health Care FSA

[Guest DK Ellerson]

In light of the fact that the IRS now considers Health Care FSA's with 100+ participants to be a welfare benefit plan, and should file a Form 5500, but has suspended the requirement to file Schedule F, does anyone know if there is another Schedule that should be filed?

Sorry about the structure of that question, it's the equivalent of a grammatical train wreck.

Any help would be greatly appreciated. Thanks

[SLuskin]

You would need to file a Schedule C if the plan administrator were paid more than $5000. You will also have to have the plan audited if the trust exemption explained in Technical Release 92-01 is violated.

By the way, this isn't new.

[Guest b2kates]

Further, I do not believe that the requirement to file schedule F for more than 100 participant plans was suspended only for "small" plans.