Safe harbor for not filing a 403(b) 5500

[Bird]

Maybe this should be under 403(b)s to get the right eyeballs, but here it is. An employer has a basic deferral-only plan that meets the safe harbor for not filing a return under DOL Reg 29 CFR 2510.3-2(f). For unknown reasons, they adopted a resolution in 2008 that said "the plan is covered by ERISA." (Don't have a copy of that.) Do you think that, in itself, does make the plan subject to 5500 reporting? The safe harbor describes how a plan is generally subject to Title I but if specific requirements are met, is not subject to the reporting requirements of Title I. Just saying it is doesn't necessarily make it so, IMO.

I suspect they were trying to say that there is a written document, maybe? Is there a reason that I don't know of to go out of your way to adopt a resolution saying a plan is subject "to ERISA?"

Making it weirder is the fact that someone convinced them they should file a return, and someone filed an extension - on August 6. It was rejected. They're he**-bent on filing and paying the late filing penalty, in part because a sister organization has filed under similar circumstances, and the controller has ties to both and assumes they have to do the same thing. I think they don't have enough to do.