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Deadline Approaches for Filing of IRS Form 8822-B to Report a Change in Your Retirement Plan's Responsible Party
Winston & Strawn LLP Link to more items from this source
Mar. 2, 2014
"[W]hile Form 8822-B is mandatory with respect to a change of a responsible party, plan sponsors are not currently subject to penalties for a failure to file this form. The form is straightforward and does not require a great deal of information. It merely requires the responsible party's identifying information (e.g., the new and old responsible party's name, address, and EIN)."

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