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Posted

We have a new plan that has come to us. It is a one-participant plan (1 owner covered, no other eligible employees). The plan has a real estate investment as part of its assets. I say it is still eligible to file a Form 5500-EZ or one participant Form 5500-SF. A colleague thinks we need to file a Form 5500 with a Schedule I due to real estate investment.

Any thoughts?

Posted

This was common in the 80s and 90s with professionals. You can still file a 5500-EZ. Investments do not determine if it is subject to ERISA, so since not subject to ERISA, they can file the EZ.

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