Form 8955-SSA for 2010

[DMcGovern]

If you are only reporting participants for the 2010 full calendar year, are you able to use the 2009 form? (I know I could put the 2010 dates in Part I)

If yes, do you enter the # of participants reported on line 6a or 6b?

[mbozek]

If you are only reporting participants for the 2010 full calendar year, are you able to use the 2009 form? (I know I could put the 2010 dates in Part I)

If yes, do you enter the # of participants reported on line 6a or 6b?

See instructions P2 - due date for filing 2009 and 2010 8955 form is later of due date for 2010 form or Aug 1, 2011. The 2009 form is the only form to be used for both years.

[DMcGovern]

I see on the first page of the instructions that you may use a "separate 2009 Form 8955-SSA to report information for the 2010 plan year or combine the information....". So, I put the 2010 calendar year dates in Part I and used 6a for the count being reported.

Another stupid question, for the counts in 6a or 6b - you only include participants that would fall into Code A? The instructions for 6a and 6b only discuss participants entitled to a deferred vested benefit who separated from service either the prior plan year (6a) or the current plan year (6b). That would not include previously reported participants under this plan, or another plan sponsor's plan, or those you are deleting with code D? Just want to make sure if they see a zero in section #6, there won't be a problem if the filing only reports participants with codes B, C, or D.

[Guest Annette Leerhoff]

I have the same question regarding Lines 6a and 6b.

If you are showing a participant that was paid out of their vested balance (using an entry code of D) that was previously reported on an SSA in a previous year, would you indicate 0 in both 6 a and 6b in Part II of Form 8955-SSA? (I am not reporting any participants with a deferred vested benefit who have terminated.)