Classification on Form 5500 line 7 for Employees who have transferred

[R. Butler]

Plan excludes union employees. Several participants have joined the union. These participants have account balances. On question 7 of the 5500 how should these employees be classified?

[JohnCheek]

You might want to consider the union members as separated participants entitled to future benefits (line 7c); then they are included in the total at line 7f, and the instructions say 7g is the number of item 7f people who have account balances.