457(f) and 457(b) Plans and PEO

[Guest EAH94612]

We administer our payroll and most benefits (health care, 401k) under a PEO plan. We also have a 457(b) [and soon a 457(f)] Plan that the company administers because the PEO does not offer this plan. However, the employee contributions are reported to the PEO for reporting on the year end W2 reports and filing.

My question -- what EIN number should be used for the 457(b) and 457(f) plans - the company's or the PEO's? We set up the 457(b) Plan under the company's EIN because it was set up before we switched to the PEO. But as I am now setting up a 457(f) the question has arisen. I think it should be the company's EIN because until risk of loss is removed the assets belong to the company - but my common sense may not be what rules the day.

Advice is welcome.

[ETA Consulting LLC]

You are correct. You should use the company's EIN. Cannot think of any reason to use the EIN of the PEO since they would have nothing to do with the 457 plans.

Good Luck!