5500-SF Line 5c - does receivable create account balance as of 12/31

[Purplemandinga]

If the 5500 is prepared on the accrual basis of accounting would a participant have an account balance at year end for the purposes of Line 5c on Form 5500-sf if a participant did not have any money in his/her account as of 12/31 but did have a receivable for a contribution deferred prior to 12/31 that was received after year end?

[ETA Consulting LLC]

Yes, if it's prepared on an accrual basis.

Good Luck!

[Purplemandinga]

Thanks!