Adding a subsidiary with no employees

[Lori H]

Just discovered that a company that sponsors a 401(k) actually has a wholly owned subsidiary company that has no employees and is just a pass through shell that does have its own tax ID# but no employees. The original plan doc lists no affiliated employers. Should it amend to incorporate this company or could it wait until it has employees assuming it ever does?

[austin3515]

It can definitely wait. The point of completing the affilliated employer sections is to include the employees of that employer.