Do all qualified plans need to include a Schedule T with their Form 55

[Guest Peter Riggins]

Do all qualified plans need to include a Schedule T with their Form 5500 filing for the 1999 plan year or is Schedule T included just for cross-tested plans?

[wmyer]

According to IRS instructions, the Schedule T is attached to any pension benefit plan's 5500 Form, including profit-sharing plans and stock bonus plans, intended to be qualified under IRC 401(a) or 403(a), not just cross-tested plans. An exception occurs when the plan is using the three-year testing cycle rule.

[Guest Judy Z]

Is a SIMPLE 401(K)plan required to file Schedule T?

[wmyer]

Yes, a SIMPLE 401(k) is also required to file a Schedule T.