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Posted

Taking over a C-Corp with two employees:

1) Owner of about 95% of company
2) Employee with about 5% ownership in the company

There is no relationship between the two.

The previous TPA had been filing the Form 5500 as an EZ.  Would this qualify for that, however?  Unless that type of ownership would classify them as a "partner", I don't see it but I just wanted to confirm.

Was planning to switch it to an SF, but wanted to confirm.  Thanks everyone!

Posted

Agree with you that EZ instructions do not seem to support prior TPA's position. Being a C-corp with multiple owners seems to kick it out. Instructions say an S-corp 2%+ shareholder is considered a partner in a partnership. If that applied to C-corp as well then the instructions would have stated such.

Kenneth M. Prell, CEBS, ERPA

Vice President, BPAS Actuarial & Pension Services

kprell@bpas.com

Posted

If it's not eligible to file 5500-EZ then they are probably looking at one or more years of delinquent returns.

Free advice is worth what you paid for it. Do not rely on the information provided in this post for any purpose, including (but not limited to): tax planning, compliance with ERISA or the IRC, investing or other forms of fortune-telling, bird identification, relationship advice, or spiritual guidance.

Corey B. Zeller, MSEA, CPC, QPA, QKA
Preferred Pension Planning Corp.
corey@pppc.co

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