8955-SSA

[Guest 4:15 Limit]

The plan year end is 9/30.

The Employer sponsored both a 401(k) plan and a prevailing wage pension plan until the plans were merged 3/31/2010.

Z's termination date is 7/1/07. Z was paid out of 401(k) plan during PYE 9/30/2008 so we did not report him on an SSA for that plan; however he was not paid out of the PWPP during PYE 9/30/2008 so we reported him on an SSA for the PWPP.

The PWPP merged into the 401(k) PSP 3/31/2010 and we filed a final 5500 for the PWPP (short PYE 3/31/2010).

Z still has an account balance in the 401(k) plan (PWPP money source) as of today.

Do you think we should prepare a 2009 8955-SSA for the PWPP and report Z as a code "D", and also prepare a 2009 8955-SSA for the 401(k) plan and report Z as a code "A"? Or should we not prepare any 8955-SSA until he is paid out of the 401(k) plan? Or? I don't want this to come back and haunt us 10 years from now...

Any input would be greatly appreciated.

Thanks!

[Tom Poje]

I think you end up with a D in the plan you previously reported him and a "C" under the current plan.

[Guest 4:15 Limit]

Thanks!!