New Form 8955-SSA: Preparing for Compliance in 2011

Navigating the IRS Requirements for Plan Sponsor Data and E-Filing

Aug. 1, 2011 is IRS filing deadline for 2009 plan year form

Recording of a 90-minute CPE webinar with Q&A

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Conducted on Wednesday, March 16, 2011

Recorded event now available

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Course Materials

This teleconference will provide accounting advisors with an analysis of compliance with and filing processes for Form 8955-SSA, given the IRS' versions and guidance to date.


Administrators of defined benefit and defined contribution plans, and their advisors, can expect a due date sometime in 2011 to file their first Form 8955-SSAs, covering the 2009 and 2010 plan years. The IRS in November circulated a draft Form 8955-SSA annual registration statement for comment.

This form would take the place of the Labor Department's Schedule SSA, while requiring much of the same data about separated participants with deferred vested benefits. Plan sponsors must list and update data such as SSNs and deferred benefits for participants and for transferred liabilities.

Apart from planning now for initial disclosures given the released form and guidance to date, plan administrators and advisors also must anticipate processes under the IRS FIRE e-filing system.

Listen as our panel of experienced employee benefits advisors prepares you to correctly handle an initial Form 8955-SSA filing.



  1. Form 8955-SSA background
    1. Several years in the making
    2. Part of transition to electronic filings on new EFAST2 platform
    3. Labor Department no longer would collect Form 5500 Schedule SSA information
  2. Details of Form 8955-SSA
    1. Draft version released by IRS in November 2010
    2. Plan sponsors to list data including:
      1. SSNs and deferred vested benefit amounts of separated participants still due benefits at time of filing
      2. Benefits for liabilities transferred into the plan during the plan year
    3. Delete data including:
      1. Deferred vested participants who are cashed out before filing
      2. Previously reported participants who are no longer entitled to deferred vested benefits
  3. Filing process
    1. E-filings to use IRS filing information returns electronically (FIRE) system
    2. Not through EFAST2 system
    3. Specs for FIRE process still awaited


The panel will explore these and other critical topics:

  • Key aspects of the Form 8955-SSA version and instructions, and related guidance, released by the IRS.
  • How Form 8955-SSA and IRS enforcement compare with Schedule SSA and Labor Department enforcement.
  • Differences in the IRS' anticipated e-filing system vs. the Labor Department's standard filing process for Schedule SSA.

Following the speaker presentations, you'll have an opportunity to get answers to your specific questions during the interactive Q&A.


Carol Czarnecki
Carol Czarnecki
Tax Senior Associate, Compensation and Benefits Consulting
Grant Thornton

She works on compensation consulting and employee benefits compliance engagements. Before coming to the firm, she...  |  Read More

Mickie Murphy
Mickie Murphy
Senior Manager, Employee Benefits Services Group
Clifton Gunderson

She has more than 25 years experience in employee benefits, working on administration, recordkeeping, compliance and...  |  Read More

Penny Wagnon
Penny Wagnon
Senior Manager, ERISA Compliance and Consulting

She is attached to the firm's National Tax Practice and works on all aspects of qualified plan compliance, from...  |  Read More

Susan Mehlman
Susan Mehlman
Moss Adams

She has more than 20 years of pension plan design, consulting and administration experience, managing services for...  |  Read More

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