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We administer a calendar year 401(k) plan that previously had two participants (the owner and one employee), and each year we filed a 5500. In 2008, the non-owner participant was fully paid out. The only remaining employee is the owner, and the plan is being terminated in 2010. Is there a reason we can't switch to a 5500-EZ for the 2009 & future filings?

Any input would be greatly appreciated. Thanks!

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