help with 5500 instructions, please

[Tom Poje]

The instructions for the 5500 EZ for 2009 state the following:

One-participant plans that covered 100 or more

participants at the beginning of the plan year are not

eligible to file Form 5500-SF, and must file Form

5500-EZ.

hmmmmmm.

I guess this rule must apply to those plans which covered over 100 participants but who are only partners (and spouses).

guess there would be no audit either.

Just how many plans are out there like that?

[Belgarath]

Probably just one - the one that made them put this in the instructions!