$250,000 Benchmark

[BT]

Assume this Individual 401(k) is the only one-participant plan maintained by the sponsor.  If the total assets in the Individual 401(k) exceed $250,000 around the halfway mark (May) of the plan year (Jan-Dec), and then drop below $250,000 at the end of the plan year (Dec 31), does a 5500-EZ have to be filed?  Thanks for your help.

[DMcGovern]

From the 2017 instructions for the 5500 EZ:  You do not have to file Form 5500-EZ for the 2017 plan year for a one-participant plan if the total of the plan's assets and the assets of all other one-participant plans maintained by the employer at the end of the 2017 plan year does not exceed $250,000, unless 2017 is the final plan year of the plan.  (Emphasis added)