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.
Type IV hiatal hernia: In type IV hiatal hernias, other organs in addition to the stomach (colon, small intestine, spleen) also herniate into the chest (see image below). Hiatal Hernia Causes & Symptoms Causes. The exact cause of hiatal hernias is unknown. They are mostly caused by weakening of the muscles of the diaphragm around the esophagus.