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IRS Suspends Form 5500 Filing Requirements for Fringe Benefit Plans, With a Catch
Christine P. Roberts, Mullen & Henzell, LLP 
Apr. 12, 2002
Excerpt: [E]mployers whose group health plans are exempt from reporting requirements (e.g., fewer than 100 participants, or a government or church plan) but who have been filing Form 5500 and Schedule F solely for their cafeteria plans, need no longer file either Schedule F or Form 5500 for the welfare plan arrangement.
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