5500s and Controlled Groups

[Guest WelfareBoy]

Does a welfare plan that otherwise qualifies for the small group exception have a 5500 filing requirement if it is part of a "controlled group" that has its own filing obligation? In other words, Company B is in the control group of Company A. Company B has less than 100 participants, but Company A has more than 100 participants. Must Company B be included in Company A's Form 5500? Company B would like to preserve their small group exception and not have to file a Form 5500.

Thanks.

[JanetM]

Just being control group with larger plan does not make the small plan a large plan. Requirements of filing are plan specific.