re-visiting IRS Notice 2014-35.. DFVC (efile) + paper file 8955-SSA

[Jerry Erisa]

If you remember IRS Notice 2014-35, it stated that if you wanted to take advantage of:

a). the DFVC program, with the DOL's (electronic) EFAST2 ,,

b). you had to also PAPER file any related (including delinquent) Form 8955-SSAs with the IRS within 30 days.

It was a package deal.

If you only E-file the Form 5500 Series forms with EFAST 2 under the DFVC, without going back retroactively and picking up any delinquent 8955-SSAs, and PAPER filing them timely with the IRS, the DFVC "deal" was off.

Please note, this additional step relates to retirement plans only, and not to welfare plans.

Unfortunately, the instructions under IRS Notice 2014-35, still say to PAPER file the 8955-SSA, even though the IRS now mandates the E-filing, of many if not all, the 8955-SSAs.

QUESTION: Has this IRS Notice 2014-35 been formally updated and revisited to recognize that the PAPER filing requirement for the 8955-SSA is at odds with the IRS's requirement to E-file the 8955-SSA via the IRS's "FIRE" system?