$250,000 asset threshold
Combined one-participant plan asset level above which Form 5500-EZ filing becomes required.
Definition
The $250,000 threshold is the combined year-end asset level (across all one-participant plans maintained by the same employer) above which Form 5500-EZ becomes a required annual filing. Below the threshold, an ongoing plan generally need not file unless it has a final year. The threshold has been at $250,000 since 2007.