I have seen nothing specific in instructions that refer to 403(b) participant counts for 5500. Is the count based on active eligible employees plus terminated employees (the same as a 401(k) plan), as opposed to participants with balances only?

In one of the many seminars on this topic, my notes say the count is done the same as a 401(k). Sorry, I can't give you more than that, but....

Added Later - There is an exclusion for prior termination that I forgot about. Look at the thread create by SheilaD as done Nov 19 2009, 09:41 AM.

Thanks. That confirms my own unconfirmed information.