Is 0 a number (in the eyes of the IRS)?

[Tom Poje]

so now the new 5500-EZ asks the following:

Is this a defined contribution plan subject to the minimum funding requirements of

section 412 of the Code?

the plan is a money purchase, amended years ago to 0% formula.

so is the answer yes, and minimum required is 0

or is the answer no, since the formula is 0% and therefore there is no required contribution.

[david rigby]

... there is no required contribution.

Just my 2 cents: the required contribution is zero, which differs from "not subject to 412".