Jump to content

Service Providers Defined


Guest NLONEY

Recommended Posts

Posted

For form 5500, schedule C- how are "service providers" defined.

For a self- insured health & welfare plan, are doctors who provide services directly to participants service providers that need to be listed?

Thanks.

  • 9 months later...
Posted

Legal services to participants are included.

But, my question is: Is the purchase of a fiduciary bond for a bankruptcy trustee of a Profit Sharing Plan a service? Does this provider need to be recorded on Schedule C?

Posted

Did the plan pay for the bond??

If no, then it is not recorded on the Sch C. The Sch C is for fees paid from the plan.

If the plan did pay for the bond, I think you have a different problem. Why would the participants pay to bond someone who is supposed to be looking out for their interests?

Kristina

Posted

That is an interesting question. Assume that the purchase of the bond was approved by the bankruptcy court and beyond ethical and legal reproach for our purposes.

Yes, it was paid from the plan. Is it a service that needs to be reported on Schedule C?

Posted

The real question is is a bond a service or a purchased "commodity" (for lack of another word at this moment)? Hmmmmmmmmmmmmmm.

It is a promise to pay if the trustee runs off with the money. Would that be a service? I don't think so.

Bonding company is not one of the service provider codes for the Sch C. Insurance agents are, but their service was the selling of the insurance product to the plan and the amount for them is their commission and/or fees.

So, in my way of thinking the bond premium is the amount invested just-in-case the trustee is a bad guy. Which means that I would not include it on Sch C, but I would want to see a footnote regarding it in the audit report explaining that it was required by the court.

I would be interested in other's thoughts however.

Just as an aside, is the bankruptcy trustee a shareholder of the sponsor? Courts never fail to amaze me.

Kristina

Archived

This topic is now archived and is closed to further replies.

×
×
  • Create New...

Important Information

Terms of Use