Regional Vice President of Sales The Retirement Plan Company
|
Bates & Company, Inc.
|
AimPoint Pension
|
Loan & Distribution Specialist AimPoint Pension
|
Defined Benefit Combo Cash Balance Compliance Consultant Loren D. Stark Company (LDSCO)
|
Compass
|
“BenefitsLink continues to be the most valuable resource we have at the firm.”
-- An attorney subscriber
How to Show on Form 5500 That a Welfare Benefit Plan Is Going Above or Dropping Below the 100-Participant Threshold
Thomson Reuters / EBIA July 5, 2018
"Plans going under and over the threshold like this should not, in Part I of the main body of the Form, check the 'final return/report' or 'first return/report' boxes on line B. And do not confuse this exemption with the so-called '80-120' rule, which permits a plan that is not exempt from filing Form 5500 to continue filing the same financial Schedule (Schedule H for large plans or Schedule I for small plans) so long as it has at least 80 covered participants but not more than 120."
|
Please click here to report this link if it is broken (for example, if you see a "404 File Not Found" error message after you click on the linked news item's title). |
An important word about authorship: BenefitsLink® created this link to the news item, but we are not the news item's author (unless expressly shown above). |