My nearly defunct small business formerly had only me and my wife as
employees.  It has had no employees for several years.  It has a
defined benefit pension plan that I wish to keep (and not convert into
an IRA or other form of pension).  This requires filing an annual Form
5500, which includes an actuarial computation on one of its schedules.
 I have been paying $1,000 each year for an actuary to compute my
percentage of coverage, even though there are no employees, no wages,
and no contributions being made.  Is this necessary?  If so, is there
any reasonable way to prepare the schedule without hiring an actuary? 
Or am I stuck paying this fee until I decide to convert the plan into
an IRA?  Note that the fee would be reasonable, and this question
moot, if the company still had employees and was still making
contributions to the plan.