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Additional IRS Guidance on Form 8955 -SSA Returns and Form 5558 Fi ing Extension Requests (PDF)
Buck 
[Guidance Overview] Dec. 16, 2011
The IRS recently reminded filers that it will not process lists of plansattached to a Form 5558 requesting filing extensions for Form 5500 series or Form 8955-SSA annual returns. The IRS also confirmed that plan administrators can combine data for plan years 2009 and 2010 on the 2009 Form 8955-SSA even though the 2010 Form 8955-SSA is now available.
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