Taft-Hartley Filing Requirements

[Guest ElKH]

I am completing a 5500 for a Taft-Hartley defined contribution plan. I'm referring to 2001 workpapers to guide me in completing the 2002 5500. Last year they did not complete an SSA, and the big note across the SSA was "Not Applicable."

Is it not necessary to file an SSA with a Taft-Hartley plan? Are there any other unique issues in their 5500 filings?

Thanks.

[JohnCheek]

I know of no exemption from the SSA for Taft-Hartley plans. There is a difference in how you determine if a separation from service occurs, but all separated participants are reportable.

Perhaps the prior year was NA because there were no participants who separated? Doesn't sound likely.