Combo Plans - Form 5550-SF new questions, Line 14a, Line 14b, and Line 15

Hi

Preparing my first 5500 for 2023. I heard some mixed comments about completing the new compliance questions.

I am answering them but wanted to check what others think out there.

No multiple employer plans.

Thanks

15 looks like IRS is fishiing for non-amenders.

14a I left blank since answer no has two meanings:

1) Only one plan sponsored so no permissive aggregation; or

2) Used permissive aggregation but did not pass the test.

For those who do not use the test would it be safer to leave question blank or answer no?

ftwilliam does not give you an error either way.

Neither does Datair, I am told but the issue now becomes, if you do answer what will they do and if you do not answer what are the consequences.