Questions Regarding 5500 Schedule T

[wmyer]

Question 3 on the Schedule 'T' requests that we check "each statement" that describes the plan; however, the instructions say to check box 3a, 3b, 3c, "or" 3d. Can we check multiple boxes or should we check off just one box? If we are only checking off one box, what is the hierarchy for determining which box to check off?

How are SIMPLE matching and non-elective contributions being reported in question 4(e)? Are they both considered "non-elective" or how is this being treated?

[Disco Stu]

The instructions for these forms are notoriously non-helpful. Since the question is phrased that way on the form, I'd check all that apply.

I don't think it really matters though. Once you check one of those choices, you don't need to fill out the remaining part of the form.

As for the second part of your question. A match is still a match. Even if it is part of the Simple plan, it's still contingent on a salary deferral and thus not non-elective. I don't see any reason why it wouldn't be coded as 401(m) for the purposes of this schedule.