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5500 Schedule H Short Year Audit Requirements


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A Plan has a short plan year running from 7/1/2022 through 12/31/2022.   For the 5500 filing, an auditor's report was not attached and the "it will be attached to the next Form 5500 pursuant to 29 CFR 2520.104-50" box is checked.    For the 1/1/2023-12/31/2023 5500, I figured that we would attach the auditor's report, which would cover the full period running from 7/1/2022-12/31/2023.    However, they also want us to file an amended 2022 short year return and attach the auditor's report.     From what I can tell, an amended return isn't necessarily required for the 2022 short year, just that you have to include the auditor's report with the 2023 return.      

Thoughts?

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