A one-participant DBPP has a total of say $125,000 in plan assets, where say $75,000 is due to a rollover from another plan. Therefore, the DB assets for funding is close to $50,000.
Is this plan required to file a 5500-EZ in this case? Based on the form instructions I did not ascertain any definitive indication.
Thanks.

Although the schedule B may show approximately $50,000 in assets, the Form 5500-EZ will show the total $125,000 in assets. I believe that the filing is required.

p.s. The instructions refer to total plan assets of $100,000.