Schedule A - Line 1(e)

[Guest dsw713]

I'm having a debate w/my insurance carrier. On line 1(e) of the Schedule A, it's persons covered. Is that employees covered or employees and their dependents that are covered? Thanks.

[Guest cease]

Schedule A data compiled by the carrier usually includes all persons covered (employee, spouse, dependent, etc.). For this reason, I request employee count information from the client (for purposes of items 6 and 7 - Form 5500), especially if the client is near the 100 participant mark.

[Guest anagpal]

I think only the participants covered are reported but line heading shows "Approx number of persons covered". So it all depends upon the client what information should be reported is it only participants or participants with their dependents.

Normally, only participants/Subscribers are reported.

[Beemer]

According to the 5500 Preparer's Manual, the DOL says to include dependents on that line.

The only problem I have ever had with that item is leaving it blank when the data sheet from the insurance carrier said to leave it blank. That will generate a notice.