Are all plans filing a Form 5500 required to provide an IQPA audit verification of their elective deferral deposits?
Rev. 03/18/04, E-mail Alert 2004-6

All plans that are subject to an IQPA review must have their elective deferral deadlines verified by an IQPA. However, small plans (generally, plans with fewer than 100 participants) that are not subject to an IQPA audit (small plan audit rules) do not have to provide verification of the timely deposit of elective deferrals.