5500 vs SF / Schedule A

[KoolLady4]

Looking for guidance on whether a 5500-SF can be filed even though a Schedule A is available. Example - John Hancock plans

[BG5150]

As long as the plan satisfies the requirements to file an SF, they can file an SF.

There is an item in question 10 where you put the commissions amount.

[My 2 cents]

Whether one can file a 5500-SF depends on the size of the plan and the nature of the plan's investments. I cannot imagine that just because one has information for a Schedule A for a 5500 filing means that they cannot file a 5500-SF. In fact, wouldn't Schedule A information be provided, in general, for the kind of assets that are fully consistent with qualifying for filing an SF? To the best of my recollection, it is still perfectly acceptable to report plan assets held in an insurance company general account at "contract value" on a 5500 Schedule H, without regard to whether there would be deductions or other adjustments in the event of liquidation of the account.

[KoolLady4]

thanks - we have been filing the SF; however the question came up