Form 5500-SF Line 14b

[AmyETPA]

on the new question line 14b of the 5500-SF are you marking N/A if the plan isn't a 401k or leaving it blank?  Instructions seem to indicate to mark N/A if testing wouldn't be used such as only HCEs or No HCEs.  Our thought was if it's a PS only plan that you would leave that questions blank.

With the question worded: 14b If this is a Code section 401(k) plan, check all boxes that apply to indicate how the plan is intended to satisfy the nondiscrimination requirements for employee deferrals and employer matching contributions (as applicable) under Code sections 401(k)(3) and 401(m)(2).

[RatherBeGolfing]

2 hours ago, AmyETPA said:

on the new question line 14b of the 5500-SF are you marking N/A if the plan isn't a 401k or leaving it blank?  Instructions seem to indicate to mark N/A if testing wouldn't be used such as only HCEs or No HCEs.  Our thought was if it's a PS only plan that you would leave that questions blank.

With the question worded: 14b If this is a Code section 401(k) plan, check all boxes that apply to indicate how the plan is intended to satisfy the nondiscrimination requirements for employee deferrals and employer matching contributions (as applicable) under Code sections 401(k)(3) and 401(m)(2).

I agree it should be blank.  If the plan is not a 401k plan, it doesn't apply.

[Paul I]

I agree, leave it blank.  To my knowledge, the responses to these new compliance questions (at least for the 2023 forms) are not edited.

They could have, but apparently did not, build some edits to check the pension codes for a 401(k) feature and then checked to see if there were responses to the new compliance questions.