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ID Form 5500 - Schedule I: What You Should Know

Schedule 1 — General information for individuals under age 18 years Sep 30, 2023 — Schedule B—General information for individuals over age 18 Who Are The 5500 Eligible Employees?  All employees or group members of companies in the plan, who are able and competent to provide services under the plan. Employees and group members of small or mid-sized entities that do not own assets for a profit.  All employees or group members who are receiving health care under the plan Employees or group members who are eligible for coverage under the plan by reason of the following — A) a dependent relationship to a participant; OR B) a marriage or common-law partnership relationship to a participant; (e.g., a person who has been lawfully married to that participant until June 27, 2022, or a person who is a common-law partner of that participant); or C) a legal guardianship of a participant; and WHO CAN PARTICIPATE In Form 5500? —  All individuals eligible participants.  Employees and group members who are receiving health care under the plan. Employees and group members who are eligible for coverage under the plan by reason of the following — A. a dependent relationship to a participant; OR B. a marriage or common-law partnership relationship to a participant; or C. a legal guardianship of a participant; and Who Can File Form 5500? —  Individuals and employers under age 18 years. A small group under age 50, or a small group with fewer than 50 participating participants. Each individual who is a group participant of one or more employer plan within the meaning of section 4980H of the Act. Each individual, spouse or child of any group participant, in the case of a group as defined in §1.1191-25(d)(1)(ii).

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