Schedule T - multiple employer plan

[Guest Bob Kayak]

Hi, I have a multiple employer plan with 7 contributing employers in 3 controlled groups. (Group 1 with Companies A, B, and C, Group 2 with Companies D, and E, and Group 3 with Companies F, and G.)

I am reasonably sure that three Schedule Ts are needed, but I am not sure how to deal with Lines 1a and 1b (Name of Participating Employer and EIN). If I have more than one participating company in the controlled group, how do I report that? There is only room for one participating employer and EIN on that line.

Thanks for the help.

[Guest pensionadmin]

Just pick one member of the controlled group and use their company name & EIN. Be consistent with which member you use in all future filings. This is consistent with the instructions for the 5500's when reporting for a plan of a controlled group.