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Form 5500 for Cross Tested Plans


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Guest Mbrockway
Posted

Scenario - Plan is cross tested but not making a nonelective contribution.

Has anyone heard of not indicating the 2A characteristic code on the 5500 because the provision is not being used? I've heard that if it is indicated the 5500 will kick out because the Schedule T doesn't have the Average Benefits Test marked.

Posted

You have heard incorrectly. The Sch T summarizes the results of coverage testing, not nondiscrimination testing of the nonelective contribution. Many cross-tested plans pass coverage using the ratio test.

"What's in the big salad?"

"Big lettuce, big carrots, tomatoes like volleyballs."

Guest Happy Actuary
Posted

I don't think that there is a "right" answer to this, and I don't think it is a big deal whichever answer you select on the Code. We typically do use the code in your case, but we don't regard it is an important decision.

David

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