8955-SSA, Part I

[Guest Annette Leerhoff]

The instructions says to enter the beginning and ending dates for the 2009 plan year 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 beginining date and December 31, 2009 as the end date.

Here is my question:

There was a participant who was reported on a previous SSA form (2008) with an A and in 2009 received a distribution. (This is a calendar year plan.) Therefore, I reported this participant with a D. Because this participant was paid out in 2009, should I include the the dates of 1/1/2009 to 12/31/2009 in Part I.

Thank you for your help.

Annette Leerhoff

[Bird]

I'm not sure what alternative you might be considering, so I'll say "yes."