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Nondiscrimination Testing/5500 Required?


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Guest Stacey Potts
Posted

I have a purely profit sharing plan, 1 participant - the assets are less than $250,000, however, there is a life insurance policy within the plan. Is the plan subject to nondiscrimination testing and 5500?

Posted

Does the plan sponsor have other employees? If so, are the others excluded, or just not eligible?

Does the value of the insurance policy, plus the assets in the trust exceed $250K?

The material provided and the opinions expressed in this post are for general informational purposes only and should not be used or relied upon as the basis for any action or inaction. You should obtain appropriate tax, legal, or other professional advice.

Guest Stacey Potts
Posted
Does the plan sponsor have other employees? If so, are the others excluded, or just not eligible?

Does the value of the insurance policy, plus the assets in the trust exceed $250K?

There are no other employees, the value of assets plus cash value of policy is $164,179.51.

Posted

If there are no other employees, who could you possible discriminate against?

IDK if the insurance policy causes you to do a 5500, but I doubt it. As long as assets are less than $250K, you only need to do a 5500 in the final year of the plan. Also, the $250K includes all plans of the employer, so if they have other qualified plans, you need to consider those assets as well.

The material provided and the opinions expressed in this post are for general informational purposes only and should not be used or relied upon as the basis for any action or inaction. You should obtain appropriate tax, legal, or other professional advice.

Guest Stacey Potts
Posted
If there are no other employees, who could you possible discriminate against?

IDK if the insurance policy causes you to do a 5500, but I doubt it. As long as assets are less than $250K, you only need to do a 5500 in the final year of the plan. Also, the $250K includes all plans of the employer, so if they have other qualified plans, you need to consider those assets as well.

Thanks so much for your input!

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