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5500EZ or 5500SF?


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Guest jusducki
Posted

Client (Husband/wife) hired an employee who probably never become eligible due to minimum hours. Do I have to switch now from preparing an EZ to a 5500SF because of this ineligible employee? Thanks for your help.

Guest jusducki
Posted

Thanks for giving me the answer I wanted! :)

Still an EZ. It's based on participants in the plan, not employees.
  • 1 year later...
Posted

Just to clarify further...

Is a "participant" an employee who works more than the hour requirement AND has an account balance in the plan? Do you count employees eligible to defer/receive a NEC but are not and do not have a plan balance as a plan participant?

Its not easy being green

Posted

A participant is someone who has met the plan's eligibility requirements and passed their plan entry date. It is unrelated to whether or not the individual has an account balance.

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