eligibility to waive 5500-EZ or -SF filing

[pmacduff]

Searched for this but did not find matches...

Exisiting DC Plan has husband, wife and son all participating.  There is one employee who is not yet eligible.  Plan assets total $180k.  Should this plan be filing some version of a 5500 form?  I know the one participant rules can apply for the spouses and assets below $250k, but I did not know with the son as an active participant and an employee who may eventually be eligible if they should be filing an "SF" or not?  I believe that no returns have been filed up to this point.

Thanks in advance for all replies.

[RatherBeGolfing]

EZ is for owner/spouse or partners only.  Is the son a partner?  If the son is not a partner, the plan cannot file an EZ or use the filing exemption. 

[pmacduff]

Thanks RBG, that is what I thought.   I will confirm whether or not the son is a partner.