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Unless the plan is considered unfunded or fully insured, the bonding requirements apply.  The amount to be bonded includes contributions, so if the plan receives $200,000 in contributions the bond would be $20,000.

Here is the link to Field Assistance Bulletin No. 2008-04

https://www.dol.gov/agencies/ebsa/employers-and-advisers/guidance/field-assistance-bulletins/2008-04#:~:text=ERISA refers to persons who,plan official has handling functions.