Plan terminations...

[Guest RONNIE WASEL]

When completing the final form 5500 for a terminated money purchase pension plan, in the area that indicates number of participants as of the end of the plan year, should you list this as zero since all the plan assets have been distributed as of that date.

Thanks,

Waz

[WDIK]

Yes. In fact, if you don't show zero participants you will receive a letter noting the discrepancy between the entries.