401-K 5500 report
When filing the 5500 report, what is the rule regarding having to attach the "Accountant's Opinion"? Is the rule 100 or more active participants or 100 or more eligible participants? I have 94 active participants but 198 elibible participants. Am I required to attach the "Accountant's Opinion Audit letter"? Even our plan administrator is confused, which really concerns me. Thanks for your help.