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8955 needed for 403(b)?


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We were asked to prepare Form 5500 for a long-ago frozen 403(b) plan for a small group of nuns.  We filed the 2022 5500 but the 8955 never crossed my mind like it does for all our 401(k) plans.  The nuns ran an organic farm.  It stopped operations long ago and they are all very elderly.  So I supposed they terminated employment and probably would/should have been reported on 8955 some years back.  Not knowing if they have been we could report them now for 2023.

Thoughts?

Thank you

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You say the plan covered nuns. Was it a church plan? If so, it is not required to file Forms 5500 or 8955 unless it elected to be covered by ERISA, which very few church plans do. 

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