"The change to Form 5500 for this plan year specifically relates to active participant count. A new line, section 6(a)(1), has been added to the main form, requiring plan sponsors to enter the total number of active participants at the beginning of the plan year. Previously, only the number of active participants at the end of the plan year was requested, along with the total number of participants (active and inactive) at the end of the plan year and the number of participants with account balances at the end of the plan year."