In the June 21, 2011 issue of Employee Plan News, the IRS announced its intention to extend the filing due date for the 2009 and 2010 Form 8895-SSA, Annual Registration Statement Identifying Separated Participants with Deferred Vested Benefits. The IRS stated that, in guidance to be released in the near future, the due date will be extended to the later of (1) January 17, 2012, or (2) the due date that generally applies for Form 8895-SSA for 2010. The general filing due date for Form 8895-SSA is the last day of the seventh month following the end of that plan year, plus extensions. The previous deadline for the 2009 and 2010 Form 8895-SSA was the later of (1) August 1, 2011 or (2) the due date that generally applies for the 2010 Form 8895-SSA. The IRS also stated that no Form 5558 extensions will be granted for the January 17, 2012 due date.
As a reminder, for plan years beginning on or after January 1, 2009, Form 8895-SSA replaces Schedule SSA of Form 5500 for reporting information about participants with deferred vested benefits. The 2009 Form 8895-SSA and instructions are currently available; the 2010 form is expected to be released shortly.
For more information on the filing deadlines for Form 8895-SSA, contact your SGR Executive Compensation and Employee Benefits counsel.