Changing Filing Type on 5500

[oriecat]

Our previous 5500's for the welfare plan were filed as Group Insurance Arrangements, but our premiums are not paid through a trust, so I don't think we can/should continue doing that. If we change to show as a single employer plan, does that raise any red flags? Can/should we file as a single employer plan, when we actually have two employers participating? But I believe due to being closely controlled, they would qualify as single employer still, based on what I have read, but I am not sure.

Thanks!