Form 5500 for SIMPLE Plans?

[k man]

Am I reading the instructions correctly? You must file a 5500 for SIMPLE 401(k) but not for SIMPLE IRA Plans

[wmyer]

Absolutely. Unless it's a one-participant SIMPLE 401(k) plan with less than 100,000 in assets, you must file the Form 5500 every year. SIMPLE IRAs are not qualified plans and do not require 5500s (nor do SEP-IRAs).