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TREAS/IRS RIN: 1545-BI40 Publication ID: Fall 2014 
Title: Reporting and Notice Requirements for Deferred Vested Benefits Under Section 6057 
Abstract:

In Announcement 2011-21, the Service stated that the form to replace Schedule SSA is Form 8955-SSA, Annual Registration Statement Identifying Separated Participants With Deferred Vested Benefits. This is a stand-alone form and will be used for plan years beginning after December 31, 2008. The regulations would provide guidance on satisfying the reporting requirements of section 6057 for plan years beginning after December 31, 2008.

 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 31   
Legal Authority: 26 USC 6057    26 USC 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  06/21/2012  77 FR 37352   
NPRM Comment Period End  09/19/2012 
Final Rule  12/00/2014 
Additional Information: REG-153627-08 Drafting attorney: Sarah R. Bolen (202) 317-6799 Reviewing attorney: Pamela R. Kinard (202) 317-6799 Treasury attorney: William Evans (202) 622-1332 CC:TEGE
Regulatory Flexibility Analysis Required: No  Government Levels Affected: Local, State 
Small Entities Affected: Businesses, Governmental Jurisdictions, Organizations  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Related Agencies: Joint: SSA; 
Agency Contact:
Sarah R. Bolen
Attorney Advisor
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 4427,
Washington, DC 20224
Phone:202 317-6799
Fax:202 317-4834
Email: sarah.r.bolen@irscounsel.treas.gov