multiple-employer plan

[blue]

We are considering taking over a multiple-employer plan. The 5500 which was prepared by the current TPA was coded as a single emplyer plan. The plan covers a group of unrelated business entities that share a common trust. The current TPA stated that for 5500 purposes it is possible for a multiple-employer plan to file as a single employer.

Is anyone aware of any exceptions that allow a multiple- employer plan to file as a single employer for the 5500 filing?

[Below Ground]

Form 5500 Part I Item A(2) says "a single employer plan (other than a multiple-employer plan). Item A(3) says a multiple-employer plan. I know of NO exception that would have you use A(2) for a multiple-employer plan. While I may be wrong, I think that the Form is pretty clear on that issue.

[John Feldt ERPA CPC QPA]

If they are a controlled group or an affiliated service group then they are considered a single employer.