sb versus sf participant count

[Draper55]

I have reviewed the 5500 SF defined benefit plan filings for the client of a

a CPA that I work with for the years 2011-2014. the sb uses a boy

val date. there is one active and one tv on the sb each year(participant count and funding target) however, the 5500sf each year only has one participant. in addition

there is a benefit statement for the term vested participant each year..can this be anything other than a repeated oversight? appreciate any thoughts...

[My 2 cents]

Sounds as though [dare I say it?] one of them is wrong. Are you sure the SF and the SB are for the same plan?

Hasn't anyone noticed before that they don't match? Does the person who prepares the SF ever talk with the enrolled actuary? Assuming that the enrolled actuary is not hallucinating the tv, why isn't the tv being reported on the SF? Or is it the active who is not being reported on the SF?

[Draper55]

it is the tv that is not being reported on the sf...my only guess here is that the ea and the 5500 preparer are not communicating.