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Posted

Had a plan subject to audit for 2022, that showed 120 active participants as of 12/31/22, but only 95 with balances. Plan is now fully liquidated this year. How would you report this on a 2022 Form 5500 for the short final year in 2023? Don;t have a box for participants with balances as of 1/1/23.

Posted

What was the liquidation date?

If the timing were to work out with an extended filing due date, I would wait until the 2023 is available.  If not, I don't have a great suggestion.

...but then again, What Do I Know?

Posted

Short Year End is 5/31/23, due 12/31/23, extend to 3/15/24. Doable, I reckon....

Or.... File a Form 5500-SF for the short year, and show the active participants as of the beginning of the as 95.  Think IRS/DOL might have an issue with that?

 

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