Changing plan, final report?

[oriecat]

On our 2002-3 5500, we (well the tpa) marked that it is the final report, as for the next year, we are changing the plan sponsor, plan name and plan #, so it seems like it will be a different plan, so this would be the last year of this plan. But the EBSA wrote back saying it was inconsistent, since there were participants at the end of the year, and maybe we didn't mean to mark it as final report? So should it not be marked as final due to the changes for next year?

Thanks

[Blinky the 3-eyed Fish]

Changing the plan sponsor, name and EIN does not make it a different plan. Line 4 of the 5500 is where you address any such changes. The EBSA is right.

[oriecat]

Thank you Blinky! I thought it through and pretty much came to the same conclusion, but wanted to verify.