Form 8955-SSA

[Guest money40]

Good Morning, it would appear that the preliminary talk about the 8955-SSA filing is that for 2009 & 2010, each year will need to be filed seperately.

Logic would have it that the TPA of record for 2009 prepare the 8955-SSA for any 2009 plans that have left they service as of 01/01/2010 and the new TPA for 2010 would prepare the 2010 8955-SSA.

Does anyone see anything different being discussed about filing the 2009 when you were not the TPA until 2010 or not filing a 2009 for a prior plan that has left after the 2009 testing year? Is anyone planning on preparing an 2009 8955-SSA for a takeover plan you received in 2010?

Any and all comments will be greatly appreciated.

Thank you,

[Tom Poje]

from the IRS website

http://www.irs.gov/retirement/article/0,,id=238940,00.html

Q #3

May I prepare one Form 8955-SSA covering both 2009 and 2010 reportable employees?

Yes, you may prepare one Form 8955-SSA encompassing both 2009 and 2010 reportable employees. In that case, the 2010 reportable employees are treated as reported in 2009. Enter the beginning and ending date for the 2009 plan year on the Form 8955-SSA when combining information for the 2009 and 2010 plan years. For example, a plan that reports on a calendar year basis and combines information for the 2009 and 2010 plan years should enter January 1, 2009 as the beginning date and December 31, 2009 as the ending date.