Good day,
I hope this is not a ridiculous question. Are deceased participants included in the 8955-SSA filing? The instructions are not clear to me. For example, if a participant dies while active, there is a benefit owed to the estate/beneficiary, but at this point is not owed to them, the SSN on the form. The same is true of those who termed in the past and were reported on an SSA, but died in the plan year. Their estate/beneficiary is paid out at this point, so should they be a D on the form with their SSN?
