Synthetic record only. Runs locally in this page. No plan, client, or participant data.
Illustrative Manufacturing 401(k) Plan
- Participants with account balances at beginning of year
- 127
- 2024 Form 5500
- Prior filing category
- Small plan
- 2023 filing
- Current filing category
- Large plan
- 2024 filing
Product-derived screening context127 is above 120, so the prior-year election is unavailable. The waiver of the independent qualified public accountant (IQPA) report is not evaluated because this is a large-plan filing.
First large-plan filing
The synthetic 2024 filing reports 127 participants with account balances at the beginning of the plan year, after a 2023 small-plan filing.
Structured factSmall plan → Large plan
127 is above the 80–120 election band; the prior-year category election is unavailable for this filing.
Illustrative sources only · No real plan, sponsor, auditor, client, or participant data. An unmodified opinion, normal ERISA §103(a)(3)(C) scope, and a separate filing disclosure can coexist. Public filings do not grade audit quality, prove an unresolved violation, or certify current-year readiness.


