One person company maintains a SEP and a MPPP. Combined assets are over $100,000. SEP alone does not require 5500, and MPPP with assets under $100,000 does not require 5500 but are SEP assets combined with MPPP assets to require a 5500-EZ filing for the MPPP?

SEP assets are invested in an IRA which is not subject to 5500 reporting See instructions to 5500-EZ

Yes, SEPs are not required to file 5500. The question was whether SEP assets were combined with MPPP assets to determine if the MPPP has to file 5500EZ. I think the answer is no--just looking for confirmation.

No. The assets in the SEP IRAs are not taken into account in determining whether the $100,000 plan threshhold was reached for purposes of the Form 5500-EZ.