5500EZ OK if other eligibles don't contribute?

[Flyboyjohn]

Is the definition of participant for purposes of 5500EZ qualification the same as it is for counting participants for 5500 or 5500SF purposes?

If the doctor is the only employee actually contributing to his safe harbor match plan (although other employees are eligible) is it a one-participant plan?

[Lou S.]

No. You can't have any eligible participants other than owners and spouses to qualify as 1 participant EZ (or 1-part abbreviated SF).