Substantiation guidelines under Rev Proc 93-42

[Guest Stacey L Miller]

I can see where the substantiation guidelines under Rev Proc 93-42 might be useful for very large employers. Are there instances when it might be beneficial for a small employer (less than 100 employees) with a defined contribution plan that allocates contributions based on compensation and/or service to use the substantiation guidelines?

I don't typically check line 21 on Form 5500-C/R and wonder if I'm missing the boat.