Form 5500 for fringe plans?

[k man]

the rule says you only need to file a 5500 for fringe plans associated with a welfare plan with over 100 participants. what does associated mean? our client has a welfare plan but i dont know whether they are associated.

[Guest Ira Hayes]

Fringe benefit plans described in IRC Section 6039D are exempt from filing Form 5500 per IRS Notice 2002-24 issued in April 2002. An example of a fringe benefit plan not exempt from filing is a health care flexible spending account plan associated with a welfare plan. If both the medical welfare benefit plan and the "associated" health care flexible spending account plan have 100 participants or more as of the beginning of a plan year, Forms 5500 must be filed for both plans (one if they are wrapped) by the end of the 7th calendar month after the end of the plan year.