Testing Reported on Form 5500

[ERISA25]

I was wondering if someone can tell me whether a plan's nondiscrimination results are reported on the Form 5500. I do not see a specific spot on the Form for such information, but I'm curious to know whether that is something that is addressed in the auditor's report in connection with the Form 5500? Any guidance is appreciated.

[12AX7]

Not on the 5500 or auditor's report. A number of years ago, we had to report the coverage test, but that went away I believe with EFAST1.

[Guest Achilles]

My two cents - it's not addressed in the actual 5500, not sure about the audit report, but just about every large plan 5500 I've done the auditor has requested a copy of the completed compliance testing.

[chc93]

My two cents - it's not addressed in the actual 5500, not sure about the audit report, but just about every large plan 5500 I've done the auditor has requested a copy of the completed compliance testing.

We've almost always had auditors request compliance testing results also. But, I don't ever recall it being mentioned in the audit report itself.