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Posted

When calculating the number of active participants to determine whether or not an independent audit is required, is an employee who is new and has not satisfied the 1 year eligibility requirement to participate in the plan considered an "active" participant?

Posted

Participants. Not employees.

I'm a retirement actuary. Nothing about my comments is intended or should be construed as investment, tax, legal or accounting advice. Occasionally, but not all the time, it might be reasonable to interpret my comments as actuarial or consulting advice.

Posted

The 5500 instructions give a break down on who is and isn't included in the counts.

QKA, QPA, CPC, ERPA

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

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