You do not have to file Form 5500-EZ for the 2014 plan year for a one-participant plan if the total of the plan's assets and the assets of all other one-participant plans maintained by the employer at the end of the 2014 plan year does not exceed $250,000, unless 2014 is the final plan year of the plan.
Two other problems that a hiatal hernia may contribute to are asthma and heart disease. Since the hernia reduces the lung capacity by interfering with natural breathing, it could be a factor in asthma. The hernia may also put pressure on the heart. Gas in the intestines may put pressure on the hernia and push it against the bottom of the heart, which may be one way in which a heart attack can be triggered.
Here's additional info: A hernia is the pressing of an organ through an abdominal opening in the muscle wall of the cavity that protects it. With a hiatal hernia, a portion of the stomach pushes through a teardrop-shaped hole where the esophagus and the stomach join. The most common cause of a hiatal hernia is an increase in pressure on the abdominal cavity. Pressure can come from coughing, vomiting, straining during a bowel movement, heavy lifting, or physical strain. Pregnancy, obesity, or excess fluid in the abdomen also contribute to hiatal hernias.