Regarding the box "collective bargaining" - we work with school systems - and while SOME employees belong to unions and make the 125 plans part of their contract - this is not true for all. Should the collective bargaining question be answered yes or no?
The plans for the schools are usually all inclusive and not specific to particular to a specific group, i.e. teachers, bus drivers etc.

Thanks.
(There is no language in the Plan Docs regarding this)

According to the 2000 DOL instructions for the Form 5500, page 13:

"Check box C...even if only some of the employees covered by the plan are members of a collective bargaining unit..."