Numbering Plans
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In regard to S. J. Diamond’s column of July 21 (“IRS Says It Was Too Taxing to Decipher Form”), the “plan number” on IRS Form 5500 is the number assigned by the plan sponsor to each retirement plan. The first plan is numbered “001,” the second plan “002,” etc.
This number has absolutely nothing to do with how many “employee participants” are covered by the plan. Thus, all single-participant plans could have different plan numbers and are not all “001.”
NANCY MARINE
Los Angeles
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