Example: bachelor of science
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Instructions for Form 5500-EZ - IRS tax forms
www.irs.govspouses) in a business partnership (treating 2% shareholder of an S corporation, as defined in IRC §1372(b), as a partner); and 3. Does not provide benefits for anyone except you (or you and your spouse) or one or more partners (or partners and their spouses). A one-participant plan must file an annual return unless the