In reading the instructions to the Form 5500-EZ, they indicate that a Form 5500-EZ has to be filed in the year in which the plan liquidates, even if it has been under $100,000 for all prior years.

My question: Do you have to file a Form 5500-EZ for the initial plan year, if assets are less than $100,000? I think you don't, but I have a conflicting opinion.

Thanks for any responses.

No.