"We are facing a debate: for a final Form 5500 report there is agreement that on page two of the Form 5500 the end of the Plan year participant count is left as zero. However, some have a covered persons count with those enrolled at the end of the Plan year on a Schedule A. Others have said that this is incorrect; the Schedule A also is to list zero. Can anyone settle the debate?"

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"Deferral and SH have 1 YOS requirement, and PSC has 2 YOS. A participant is eligible for deferral/SHNEC and is entitled to 3% SHNEC. Should he be included in gateway test and get gateway minimum as he is benefiting SHNEC (an ER contrib)?"

"In completing Schedule R are participants who have taken a distribution of their total invested account balance reported if they still have a receivable at the end of the year? That is, if the participant's account balance is only a receivable are they considered fully paid out?"