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TREAS/IRS RIN: 1545-BI40 Publication ID: Spring 2021 
Title: Reporting and Notice Requirements for Deferred Vested Benefits Under Section 6057 

The final regulations contain amendments to 301.6057-1, relating to the use of Form 8955-SSA, "Annual Registration Statement Identifying Participants with Deferred Vested Benefits," to satisfy the requirement that plan administrators of certain retirement plans file registration statements containing information on deferred vested participants.

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 U.S.C. 6057    26 U.S.C. 7805   
Legal Deadline:  None
Action Date FR Cite
NPRM  06/21/2012  77 FR 37352   
NPRM Comment Period End  09/19/2012 
Final Action  12/00/2021 
Additional Information: REG-153627-08 Drafter attorney: Arslan Malik (202) 317-5151 Reviewer attorney: Pamela R. Kinard (202) 317-6000 Treasury attorney: William Evans (202) 622-1332 CC:EEE
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:
Arslan Malik
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5422,
Washington, DC 20224
Phone:202 317-6700
Fax:855 604-6086