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5500-EZ - Controlled/Affiliated Service Group - Accrued Basis - File?


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New Plan Sponsor has joined Controlled Group which includes many 5500-EZ filings (legacy style perhaps).

Although the new Plan Sponsor has assets under $250K, they must file due to the Characteristic Code 3H situation.

The other 5500-EZ's are filed on an accrued basis.

So here's the question - EOY had zero assets (cash basis). Contribution was made after EOY. Need to file for prior year, or just wait until the current year ends?

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