Welfare plan filing question

[Teatree]

Four entities are in same controlled group/affiliated services group.

• 3 of the entities participate in one fully insured wrap welfare benefit plan (medical,dental, premium only plan). All insurance contracts for that plan are signed by the plan sponsor (i.e., one of the 3 entities). Since this plan had 140 participants at start of plan year, my understanding is that we will need to file Form 5500 for it.
   
• The remaining entity has its own separate fully insured wrap welfare benefit plan (medical, dental, premium only plan ). This entity is the plan sponsor and all insurance contracts are signed by it. There are only 22 participants at start of plan year. Does a 5500 have to be filed for this plan too, or is a 5500 not required for this plan until the plan reaches 100 participant threshold at start of another plan year?

Related question: For annual discrimination testing, do you have to aggregate all the participants from both plans together or can you test separately? Thank you for any input .

[Flyboyjohn]

For welfare plan 5500s focus on the number of participants in the "Plan", the number of employers/entities is irrelevant.

Remember that "participants" for this purpose is the number of employees actually enrolled in coverage (don't count spouses or dependents or employees eligible but not enrolled).

So it sounds like you need a 5500 for the 140 participant plan but not the 22 participant plan.

I assume you're referring to section 125 cafeteria plan testing on the pre-taxed employee contributions but can't help with that question.  

 

 

[Teatree]

Thank you for confirming what I suspected about the filing!  And yes, I am talking about the annual section 125 cafeteria plan discrimination testing if anyone has thoughts/advice. The two separate 125 plans were set up for the purpose of allowing pre-tax deduction of employee premium contributions.