On our previous 5500 forms, (our accountants filed them for us), they were filed as a DFE, using code G. Can someone explain to me exactly what that means? I read the sections in the 5500 form instruction booklet from the IRS, but I am just not understanding it. We have two companies and the plan includes them both, but filed under only one of their EIN. I don't know if that's where it comes from, since it isn't a single employer plan. And I still have yet to understand the difference between multiple employer plan and multiemployer plan.

Thank you.

Reading some more on this, I really don't think the Group Insurance Arrangement applies, as there is no trust that holds the insurance contracts or serves as a conduit for the premium payments. So then I am looking more at the multiemployer and multiple employer definitions, and they seem to say that due to common control, we would actually be a single employer plan, even though I have two distinct EINs, because of common control, which would be the fact that the owner is the 100% shareholder for both companies. Would that be correct or am I missing something?