Form 8955-SSA

[Belgarath]

From the IRS Employee Plans News yesterday:

Issue: June 21, 2011

Inside This Issue

Filing Date Extended for 2009 and 2010 Form 8955-SSA

The filing due date for the 2009 and 2010 Form 8955-SSA, Annual Registration Statement Identifying Separated Participants with Deferred Vested Benefits, will be extended in guidance to be released shortly. The modified due date is the later of (1) January 17, 2012 and (2) the due date that generally applies for filing the Form 8955-SSA for 2010. No Form 5558 extensions will be granted for the January 17, 2012 due date.

Form 8955-SSA replaces Schedule SSA of Form 5500 beginning with the 2009 plan year. The form is used to report information about participants with deferred vested benefits. The 2009 form and instructions are now available, and the 2010 form is expected to be released shortly.

Plan administrators must file Form 8955-SSA with the IRS and not through the EFAST2 filing system. The general filing due date is the last day of the seventh month following the last day of the plan year, plus extensions.

See Form 8955-SSA Resources for forms, Frequently Asked Questions, published guidance and information for e-file providers.

[mbozek]

From the IRS Employee Plans News yesterday:

Issue: June 21, 2011

Inside This Issue

Filing Date Extended for 2009 and 2010 Form 8955-SSA

The filing due date for the 2009 and 2010 Form 8955-SSA, Annual Registration Statement Identifying Separated Participants with Deferred Vested Benefits, will be extended in guidance to be released shortly. The modified due date is the later of (1) January 17, 2012 and (2) the due date that generally applies for filing the Form 8955-SSA for 2010. No Form 5558 extensions will be granted for the January 17, 2012 due date.

Form 8955-SSA replaces Schedule SSA of Form 5500 beginning with the 2009 plan year. The form is used to report information about participants with deferred vested benefits. The 2009 form and instructions are now available, and the 2010 form is expected to be released shortly.

Plan administrators must file Form 8955-SSA with the IRS and not through the EFAST2 filing system. The general filing due date is the last day of the seventh month following the last day of the plan year, plus extensions.

See Form 8955-SSA resources for forms, Frequently Asked Qeustions, published guidance and information for e-file providers.

While this is good news for 09 and 10 what about the 8955 filing due date for a 2011 short plan year. Say a calendar year plan terminates and distributes all assets by Mar 31, 2011. Does the plan have until July 31, 2012 to file the 8955 or is it required to file by Oct 31,2011 which is 2 1/2 months before the 8955s for 09 and 10 are due. Also can a plan file a 2011 8955 before the 2011 form is published?