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Sometimes we don't know if there is anyone to report on Form 8955 by July 31 and so we file for extension of 5500 and 8955.  Is there a problem if we file for extension and then the IRS does not receive an 8955 filing?  I'm wondering if we can file 8955 with no participants listed, but I'm guessing the software might block the filing.

Thank you.

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