Lines 5a(1) - 5b(2).... Not sure if I report "2" or "0" on each line. 

Have a One Participant Plan (owner/administrator and his spouse). No one else ever worked with the couple. Both are retired, the business is no longer active, and both the husband and wife have been receiving their RMDs for the past five years. There are no  more new contributions.

Aware of the $250,000 minimum requirement for reporting, so don't even bring that into this discussion. 

Do I report "0" or "2" Participants on Lines 5a(1) - 5b(2)?