Multiple Tax ID Numbers for 5500 reporting

[Guest RxGuy]

I have a client that recently aquired a few companys. They have 9 "locations" that have seperate Tax ID, Seperate Group numbers for the carrier, an operate as a seperate cost center. Total employees covered are 144. None of the individual locations have over 100 employees.

Do we need to file a 5500 based on the common owership, or are each "location" veiwed seperately and thereby no need to file a 5500?

[Guest Sieve]

Form 5500 is a plan filing, so you only have to file one form for each plan. Since you are keying in to the 100 employee rule, I assume this is a health/welfare filing which may not be required if there are less than 100 participants (because a Form 5500 for a pension paln is required even if less than 100). The filing is under the EIN of the sponsoring employer, but takes into account all participants in the plan (even if from a related company).

[JanetM]

Depends on the set up. Is the h&W plan actually separate plans/contracts for each location or do you have the parent sponsoring the plan and members of the CG are participating? IF you have first arangement with each location having their own separate plan than each files a 5500. If the parent company has one plan and all the subsidiarys are covered by it - you have control group with single employer plan.

Calling each location different name/EIN doesn't make sense from an accounting view, it can be done easier.