Form 5558 Extension / Change in Plan Sponsor

Greetings - Plan Sponsor (and plan name) was changed effective 1/1/2019 via a plan amendment. 

We need to file a 5558 extension for the 5500, for plan year ending 12/31/10. We have changed who the plan sponsor is since the last 5500, so I am not sure if the old or the new plan sponsor should file the extension. While Form 5500 has a place to provide for a chance in plan name, Form 5558 does not

My gut tells me to file Form 5558 under the current (new) Plan Sponsor and check the box under #1 that this is the first Form 5500 for the plan listed above. 

As an aside, would the new plan sponsor also need to file Form 8822-B to Report Change in Identity of Responsible Party?

Seems like a simple issue, but one that I can see the IRS having an issue with. 

Thank you!

Can you clarify the plan year ending date?

My apologies for the typo....plan year ending 12/31/2019. 

Thank you

Why do you need to file an extension for the 2019 plan year at this point?

31 minutes ago, IhrtERISA said:

Greetings - Plan Sponsor (and plan name) was changed effective 1/1/2019 via a plan amendment. 

We need to file a 5558 extension for the 5500, for plan year ending 12/31/10. We have changed who the plan sponsor is since the last 5500, so I am not sure if the old or the new plan sponsor should file the extension. While Form 5500 has a place to provide for a chance in plan name, Form 5558 does not

My gut tells me to file Form 5558 under the current (new) Plan Sponsor and check the box under #1 that this is the first Form 5500 for the plan listed above. 

As an aside, would the new plan sponsor also need to file Form 8822-B to Report Change in Identity of Responsible Party?

Seems like a simple issue, but one that I can see the IRS having an issue with. 

Thank you!

I disagree with your gut.  If you have NOT filed a 5500 since the name change, but the plan is the same plan (it doesn't sound like a new plan so it can't be the first 5500), file your 5558 with the old name. Change it when you file the FIRST 5500 for the new sponsor and indicate the change at that time. I assume you are filing now because you know you will need it even though you have plenty of time right now,  and we probably will get automatic extensions soon because of the virus so you  may not need it anyway.  We are holding off thinking of filing extensions until mid May.  We file extension IN BULK for every one of our plans, whether we will use them or not.  We ship them all off in a big box.