Form 5500-EZ

[Guest Pat Metallic]

A 401(k) plan has been filing Form 5500-EZ. The owner hired an employee who has become a participant in the middle of the plan year (7/1/09). Can he file Form 5500-EZ for 2009 since there was only one participant on 1/1/09 or will he have to file Form 5500 since the plan benefitted someone other than the owner in 2009?

[WDIK]

The latter.

[Guest Pat Metallic]

That is what I thought. Thank you.