Form 8955-SSA in the year of merger

[PensionPro]

Plan merged with another plan on 4/1/2026.  How do we report on the 2026 Form 8955-SSA participants who terminated in 2025 whose benefits are being transferred to another plan - code A and C on the same Form?  One option is to inform the ongoing plan to report those individuals as an A.  Looking for suggestions.  Thanks.

[Paul I]

The intent for reporting participants on a For 8955-SSA is to enable the Social Security Administration to inform someone that they may have a retirement benefit available.  The SSA uses the a pairing of the individual's SSN with the EIN of the plan that has the available benefit.  With the plan merger, the EIN of the plan that has the available benefit will be the surviving plan from the merger.

Because the plan is merging in 2026, the plan will file a 5500 for the entire plan year using its own EIN.  The 2025 terminations can be reported on the Form 8955-SSA for 2025 also using the plan's own EIN.  When the merger occurs, the merging plan will file a final 5500 for 2026 for the short plan year ending on the date of the merger using the plan's own EIN.  The plan should file for the short year a Form 8955-SSA using the plan's own EIN for all participants who previously were reported on Form 8955-SSA using the plan's own EIN and Code D (delete) for all participants.

The surviving plan should include all of the merged-in terminated vested participants on its 2026 Form 8955-SSA with a Code A.

[PensionPro]

To rephrase the question ... ees who terminated in 2025 and have balances need to be reported as A on the 2026 form,  but they also have to be reported as having their benefit transferred to the surviving plan.   So are they reported on two lines?  Thanks. 

[Paul I]

Lets break is down further.

Merging plan

• Participant terminates in 2025.
• In calendar year 2026, the plan files a 2025 8955 and reports the participant with Code A.
• In calendar year 2026, the plan merges mid year into the surviving plan.
• The merging plan files a final 5500 for the short plan year ending on the date of the merger.
• The plan files a 2026 8955 reporting the participant as Code D

Surviving plan

• In calendar year 2026, participant has vested account balance transferred into the surviving plan.
• In calendar year 2027, the surviving plan files a 2026 8955.
• The participant is reported on the 2026 8955 with Code A.