PS Plan Established Today - No Extension Filed

Retirement Plan set up for the first time today effective 2021.  Therefore no extension was filed.  I have checked the box indicating that the plan was adopted retroactively under SECURE Act. Should I indicate in the "Special Extension" box "SECURE Act Section 201"?

Seems like the most practical approach.  Perhaps the IRS has even already issued something about this?

Wow I was not expecting this!  No 5500 for 2021.  Checking the box is for when I do the 2022 5500!

https://www.planadviser.com/form-5500-can-skipped-effective-year-plans-adopted-retroactively/

Right, we just had a couple of these and my research turned up a BL post from last year saying exactly that. Interesting - I guess the first return has beginning assets.