I'm preparing a final 5500 for a Master Trust. The MT was set up for two plans of the same employer. The plans have merged so there is no need for the MT. How do I prepare the final? Do they assets have to show as being transferred out? The assets aren't really going anywhere since they were also reported on the 5500s for the two separate plans.

Thanks

The assets and the participant count have to show as zero to reflect a final filing.