Which plans are required to file the 5500 schedule A?

The requirement to file the Schedule A as part of the Form 5500 is specifically applicable to plans that contain insurance policies. This schedule is designed to provide detailed information about the insurance contracts held by the plan, including information about the insurance providers and the coverage provided. It helps the Department of Labor and the Internal Revenue Service ensure compliance and monitor the financial status of employee benefit plans.

Plans without insurance policies do not need to file Schedule A since this form is irrelevant to them; thus, they simply submit the basic Form 5500 without the additional information that Schedule A would require. Plans registered only in certain states or implying that all plans must file Schedule A do not align with the specific regulatory requirements that highlight the necessity of filing based on the presence of insurance policies. Therefore, only those plans which indeed include insurance policies are mandated to include Schedule A in their filings.