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Form 5500 Suspension


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Guest Melissa Winslow
Posted

I just came across an article drafted by a local attorney regarding IRS Notice 2002-24. The brief article indicated that the suspension applies only to POP plans. That if an employer has a medical or dependent care reimbursement component, they must still file Form 5500. I was under the impression the Notice suspended filing for all Section 125 plans.

Any comments would be welcome.

Posted

The person who drafted the notice could have been a bit clearer.

If the ONLY reason you file a 5500 is to attach ONLY a Schedule F, then you do NOT file. If you attach any other schedules, you continue to file but do not attach the Schedule F.

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