Guest Kimberly Flett Posted July 23, 2002 Posted July 23, 2002 The AICPA audit guide classifies these plans under Welfare Benefit plans. Generally they are 501© plans. Question: Is a 5500 required to be filed if the plans are Unfunded (paid from the general assets of the plan sponsor) and have less than 100 participants. Cannot locate specific guidance on these plans.
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