Yes, sorry for the double post. Initially, I couldn't see my original post, so I thought I inadvertently canceled it. My bad...

Definition of "participant" on page 5 of Form 5500-EZ instructions is confusing to me. It list five categories for inclusion as "participant".

Category No. (1) states that active "participants are currently in employment covered by the plan". Because husband and wife are not "currently in employment" ... they are retired and receiving benefits...I interpreted this as them not being "active participants".

However, category No. (2) inclusion is for "Retired or separated participants receiving benefits under the plan".

The other three listed "inclusion categories" are definite "no"s.

So, I'm not sure if the the retired husband and wife who are no longer actively employed, but are receiving 401(K) benefits from the Plan, are "participants". 

Just want a simple yes or no answer. Please??