Q.- We are a small employer with a health plan. Do we have to file a Form 5500 for our health plan like we do for our retirement plan?
A.- As of now, probably not. Employer-sponsored group health plans with fewer than 100 participants that are fully-insured, self-insured or a combination of insured and self-insured are not required to file a Form 5500. The IRS has proposed changes that, if finalized, would require all employer-sponsored health plans subject to ERISA, regardless of size, to file a Form 5500.
