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Posted

If a 403(b) that maintains annuity contracts with TIAA and MassMutual has less than 121 participants it can continue to file a 5500-SF and no audit requirements, yes?

Here are the facts:

2009 PY: Participants at beginning 94 Participants at end 102

2010 PY: Participants at beginnging 102, Participants at end 114

2011 PY: beg 165. at end 198.

They need to have an audit for 2011, correct

Posted

Is this an off-calendar plan?

The 2011 Form 5500 ship has sailed...

QKA, QPA, CPC, ERPA

Two wrongs don't make a right, but three rights make a left.

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