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Does a small pension plan that does not meet the audit waiver conditions need to file Schedule H instead of Schedule I?

April 26, 2017audit Conditions file meet pension plan schedule schedule h small waiver

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Does a small pension plan that does not meet the audit waiver conditions need to file Schedule H instead of Schedule I?

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No. Small pension plans that cannot claim the audit waiver may still file Schedule I, but must attach the report of an IQPA to their Form 5500. They also do not need to include schedules of assets held for investment, a schedule of reportable transactions, the Schedule C or Schedule G.