Form 5500 requirement

[Guest moseelig]

Is a form 5500 required based on the following:

Premium Conversion Plan - 99% of the employees and their dependents’ medical premiums are covered 100% by the employer; however, there are between 1 and 10 employees that do not have dependent coverage as part of their group medical insurance, they pay with pre-tax dollars for their dependent coverage. All full-time employees are covered 100 percent by the employer as an employee benefit.