Terminating Cafeteria Plan and Welfare Benefit Plan Components

[jala]

Company sponsoring cafeteria plan covering welfare benefit plan components is closing the business.

If the plans have been exempt from filing (less than 100 participants and NO trust):

Do I need to file a final? OR If the plan was exempt from filing then a final is not necessary?

If I must file, can you tell me where it states this in the 5500 instructions or regulations so I can pass this on to the client?

thank You

[Jacmo]

No final filing necessary--there was no filing done originally, either for the 125 plan or the ERISA H&W benefits.