8955-SSA - filing multiple yrs w/DFVC

Company never filed Forms 5500 and 8955-SSA since plan inception 5 years ago.

Normally with 8955-SSA, a terminated participant from the prior plan year does not need to be reported if they took their full distribution before the 8955-SSA is filed (Ex, DOT=7/31/24; Distribution on 7/31/26; 2025 Form 8955-SSA filed on 9/10/26 w/out them).

When filling out these prior 8955-SSA's, do we list terms as it would have been filed at correct time, or for anyone who has taken a distribution, can we leave them off entirely, rather than reporting them both as an A and then a D in a later year?

I cannot stress enough that this is not advice, but perhaps you would consider filing one 8955-SSA for 2025 reporting all of the A's on a cumuative basis on one form.  I would never do such a thing of course. But it strikes me as getting the SSA where they want to be so perhaps they would be just fine with getting the data in that manner.  I've never asked...

If I was the SSA it might occur to me that there is no value in you filing someone on a 2022 8955-SSA as an A, and then reporting them as a D on the 2024 SSA.