Identification of Multiple Employer participating employer -- Schedule T?

[Jean]

For a Multiple Employer plan, a separate Schedule T was prepared for each participating employer of the plan. The participating employer was identified on lines 1a - 1b. With the elimination of Schedule T in 2005, it appears that a separate schedule is not required for a participating employer (with the exception of Sch B).

Could this be correct or is it an oversight?

[WDIK]

To what part of the 2005 instructions does your question refer?

[Jean]

I guess that is my question -- it appears the instructions are silent on how to properly report (or not report) the identification of participating employers in a multiple employer plan that were previously reported on Schedule T.

[Guest pensionadmin]

Jean, I agree. I looked over the instructions but couldn't find anything specific about how this would work! I'm guessing an attachment would be needed?