New Form 8822-B

[30Rock]

Is anyone advising plan sponsors of this IRS form to report change in plan sponsor, address, EIN, such as when a plan merges? I have plans that merged in 2012 and 2013 and I assume to be safe the sponsor should file this form? Form 5500 has the information but the DOL gets this, not IRS.

Any comments would be appreciated!

8822b.pdf

[Guest A_Dude]

No penalties for not doing it. From what I gather it is only so if they mail something/ try to contact you, they can locate you etc. If both address were maintained etc. I don't see the point...