Size of filing

[leighl]

I have a new company with 111 participants at the beginning of the year.  Can they file as a small filer?

[JackS]

No

[david rigby]

The original questioner may find it useful to bookmark the DOL page that contains copies of 5500 Forms and Instructions.

https://www.dol.gov/agencies/ebsa/employers-and-advisers/plan-administration-and-compliance/reporting-and-filing/form-5500

[Bob the Swimmer]

What about the 80-120 rule--see below--if it's the first year, I thought you could still use the small plan rule, if they have never gone above 120 participants.

www.5500audit.com › 80_120_Rule

 

This ruling allows plans with between 80 and 120 participants, as of the 1^st day of the plan year, to file the Form 5500 in the same category ("large plan" or "small plan") as indicated on the prior year Form 5500 filing. The number of participants dictates whether you have a large or small plan.

[david rigby]

There is no "prior year filing".

[RatherBeGolfing]

3 hours ago, david rigby said:

There is no "prior year filing".

What he said.