Lines 5a(1) - 5(b)2. Not sure if I report "2" or "0" on each line. 

This is a One Participant Plan (owner/administrator and his spouse). Never had anyone else. Both are retired, the business is no longer active, and both the husband and wife have been receiving their RMDs for the past five years. No more contributions.

Aware of the $250,000 minimum requirement for reporting, so don't even bring that into this discussion. 

Do I report "0" or "2" Participants?