Form 8955-SSA (Check mark column)

Hello everyone - should the check mark column after the participant's last name on Form 8955-SSA be checked if one does not verify that the name being reported matches the name on the participant's social security card or is the check mark column to only be used for the two stated reasons? Is an "unverified" name considered to be part of an incomplete record?

Line 9, column (c). Enter each participant's name exactly as it appears on the participant's social security card. Do not enter periods; however, initials, if on the social security card, are permitted.
After the last name column, there is a check mark column. Check the box for each participant whose information is based on incomplete records. Information for a participant may be based on incomplete records where more than one employer contributes to the plan and the records at the end of the plan year are incomplete regarding the participant's service. Check the box next to a participant's name if:

1. The amount of the participant's vested benefit is based on records which are incomplete as to the participant's
covered service (or other relevant service), or

2. The plan administrator is unable to determine from the records of the participant's service if the participant is vested in any deferred retirement benefit but there is a significant likelihood that the participant is vested in such a benefit. See Regulations section 1.6057-1(b)(3).

I think you provided your answer.  Neither 1 nor 2 says anything about not being sure about the name.  I think I looked at the instructions the first time I ever completed one of these and decided that would never apply...and I sure as heck don't pay any attention to it now.

IMHO, it's very unlikely anyone preparing that form will EVER ask to see a Social Security card.  

I believe the incomplete information referenced has to do with the payment frequency and amounts.  Not the name.

And someone should have looked at the social security card when the participant was employed and should be able to provide accurate information as to the SSN and Name.  Otherwise you are dealing with garbage in and garbage out.