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Posted

Understood that 1 person plans can file the SF and mark it as such so that it will not be accessible via efast2. The benefit is to file electronicially.

My question is what about a one-person plan that would otherwise not qualify for the SF due to the composition of its assets that are not qualifying plan assets, can they still file SF (not should they, but can they)?

Posted

I do not think that there is any way to file an SF except through EFAST2.

Why would they not qualify to file an SF? I thought that the only exemption was the value of assets being less than $250,000.

What do you mean by "the composition of its assets that are not qualifying plan assets"? I was not aware that a plan could have assets that are "not qualifying assets".

George D. Burns

Cost Reduction Strategies

Burns and Associates, Inc

www.costreductionstrategies.com(under construction)

www.employeebenefitsstrategies.com(under construction)

Posted

GG, April means that if more than 5% (or is it 10%?) of the assets are non-qualifying, you have to file a "regular" 5500 (with sched I for small plans) instead of the SF.

However, with one-participant plans that can be filed on EZ, I don't think you would have to do the full fledged 5500 if the assets didn't qualify.

QKA, QPA, CPC, ERPA

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

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