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Client switched from separate welfare plans (health, dental, EAP, group term life) to "wrap document" effective 3/1/09. We filed returns for the individual plans, each with a short plan year, and picked up with the single 5500 for the wrap document 3/1/09. At the time we filed the short plan year returns for the individual welfare plans, there were still claims outstanding so we did not file "final" returns. Now there are no outstanding claims. I tried to amend the previous filings on EFAST2 by simply checking the "final return" box but I continue to get an error message when I try to validate them prior to submission. The error message states that the requirements for a final return have not been met and refers me to the 5500 instructions. The only problem I can see is the participant count. Line 6 still shows active participants at the end of the year (because there still was a health plan, for example, it was just changed from a separate plan to part of the wrap document). Should I change the active participant count to zero for the final returns?

Thanks!

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