Is it true you dont have to file a 5500 for Cafeteria Plan anymore?

[Jilliandiz]

For 2002, do you not have to file 5500s for cafeteria plan?

[pmacduff]

No filing for under 100 employees/(participants?) only - over 100 still needs to file I believe. Also if the plan contains certain types benefits, I think filing might still be requried regardless of participant/employee count (maybe the child care?). Can someone help me out...

[R. Butler]

See page 3 of the instructions.

5500.pdf