Schedule I, Line 4a attachment for late contributions

[Guest vqualplan]

Is this attachment required when filing a Schedule I if there are late deposits? When printing in Hyperprep(Relius) the form does not print if 4a is checked yes on the schedule I and there are no error messages if left blank. I can find no specific instructions in the 2004 5500 instruction.

[WDIK]

The instructions for Schedule H indicate the following:

"Delinquent participant contributions reported on line 4a should be treated as part of the separate schedules referenced in ERISA section 103(a)(3)(A) and 29 CFR 2520.103-1(b) and 2520.103-2(b) for purposes of preparing the accountant’s opinion described on line 3."

No such comment exists in the Schedule I instructions.

Also note that 29 CFR 2520.103-1(a)(2) refers to plans "which cover 100 or more participants"