Plan name changed -- when to report?

[Guest Jensen]

If the name of the plan sponsor changes (e.g. from "ABC Company" to "XYZ Company"), but the name change is effective after the end of the PY 2006, but before the 2006 Form 5500 is filed, does the name change need to be reported on the 2006 Form 5500?

Line 4 says "if the name and/or EIN of the plan sponsor has changed since the last return/report filed for this plan, enter the name . . . below:" There is no qualifier that you do this only if the name change was during the plan year; however, logic tells me that since the old name was in place during the entire plan year it would be proper to report under that name, and make the change next year, on the 2007 Form 5500 (since the name change occured during the 2007 plan year.)

Any thoughts?????

[WDIK]

logic tells me that since the old name was in place during the entire plan year it would be proper to report under that name, and make the change next year, on the 2007 Form 5500

I agree with what logic has told you.

[JanetM]

Works for me too.

[J Simmons]

The IRS might be, from the first page of the 5500, wanting the most recent contact info regarding the plan sponsor, so that it can contact the plan sponsor if there's any question. That might be why there's no qualifier about 'by the end of the plan year' being reported.