Tax Sheltered Annuities with both employer and employee contributions; what are the testing and filing requirements?

[MBCarey]

What are the requirements for a TSA if there are employer and employee contributions.

i.e, Testing, 5500 filing, etc.

Thanks

[E as in ERISA]

If it has employer contributions, then it is an ERISA plan subject to filing, etc.

Coverage, discrimination testing, etc. generally apply to the employer contributions.

[MBCarey]

Thanks Katherine,

Can you tell me if the requirements for the 5500 change? Do I need to do a regular 5500 rather than a a limited reporting that has usually be done.

Marybeth

[E as in ERISA]

You do limited reporting.