Currently, this 403(b) only has Employee Deferrals. However, in the past, it did have an Employer Nonelective. Assuming that in all other respects this plan would qualify as exempt (no control by employer, etc...), does this plan need a full 5500 in 2009 given one deposit of Employer Nonelective several years ago.

My initial response is yes, it must file a full 5500. In fact, I believe that ever year including and after that year of deposit of the employer contribution needed a 5500 (limited). Does this sound right?

I agree, Below Ground, since the TSA program could not be said to be 'entirely funded with EE contributions' given that there were ER contributions in that TSA program's past.

Thanks. I was pretty sure of that, but getting a second is always nice. Thanks.

Sounds like you've already gotten comfortable with your response, but I wanted to say that I agree. I think once ERISA, always ERISA.