Client has a small 401k plan that was funded in 2016, but all assets were removed before 12/31/16. The plan was again funded in 2018.
The plan administrator filed Form 5500SF on behalf of the client for the 2016 and 2018 tax years. The administrator did not file for 2017 and the company received a letter from the IRS.
The plan administrator states that there is no filing requirement for 2017 since the plan had zero assets. I cannot find anything that says this. Anyone know if this is correct?