5558 for new plan but then 5500 not needed

Ever filed a 5558 extension for a one-person plan, and it was then determined that for one reason or another (assets<$250k, or no contribution made by 12/31), that 5500 not needed to be filed. Does the 5558 create an audit problem?

This has to do with an unresponsive new plan sponsor.  We are thinking, if there is indeed an accrued contribution to ultimately file 5500ez on an accrued basis, even though under $250k. However if they ultimately do not make a contribution, there is nothing to file, but a 5558 would have been filed.

Filing a 5558 does not create an obligation to file if no Form 5500 is required.

Agreed, and I thought I remember this coming up before in this forum and no one thought filing an extension for a non-existent return created an issue.