Are the 2009 instructions available? I'm not having any luck finding them where I can access it. Previously the participant count instructions have been pretty specific about 401(k) participant counts. I'm looking for guidance on how the 403(b) participants will be counted (same as 401(k)??) so that our auditors can be clear on which plans will need audit for 2009.

Thanks.

www.efast.dol.gov

You must include all participants in your participant count including former participants that have an account balance with any of your investment/service
providers unless the conditions outlined in the Field Assistance Bulletin No. 2009-02 are satisfied.

If certain requirements are met, small plans may file Form 5500-SF (Short Form) which is a two-page form with no attached schedules.