schedule H-individual brokerage accounts

[Draper55]

I have a plan that will be just over 120 at boy 2015 and goes back under 100 at eoy 2015 and will remain there for some time in the future. Over half the count is due to

people eligible to defer(so we must count them as benefiting yes?)who do not and have no money in the plan. there is a pooled account and also individual brokerage accounts for the deferral money. My question is regarding the change in the value

on the brokerage accounts. Can I lump the change due to investments(divs,int,cap gains etc.)onto one line on the schedule H? Surely one is not expected to break out the performance on these individual accounts? This could require scouring multiple individual statements..Your thoughts are appreciated.. THank you..

[Lou S.]

Surely the IRS wouldn't request information they are requesting?

Yes the IRS expects you to break out the accounting on the Schedule H, likely the auditors do as well.

The pleasures of self directed brokerage accounts.

Perhaps you're not charging enough to discourage them.

[My 2 cents]

Surely the IRS wouldn't request information they are requesting?

Yes the IRS expects you to break out the accounting on the Schedule H, likely the auditors do as well.

The pleasures of self directed brokerage accounts.

Perhaps you're not charging enough to discourage them.

Just to make sure, the plan is going to get an auditor's report to attach to the 5500, right?

And out of curiosity, how are they going to reduce the number of participants from over 120 to below 100?

[Lou S.]

It is possible they laid off a bunch of people that zero balance and drop off the count or did a drive to cash out terminated participants with a balance. I've seen plans drop for 120+ to 100- in a year. Usually have to check to see if a partial plan term occurred though.

I'm just speculating on My 2cent's question though I assume the OP knows for sure.

[Draper55]

thanks for your replies...this is a 401(k) with no er contributions ..deferrals only..it is a heavy turnover shop so alot of deferral eligibles are in and out. sounds like for crossing over 120(123 to be exact)one time they will need to go the full 5500 route..they will not be to thrilled about this but it is what it is I guess.