Form 8955-SSA and Extension Requests

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Form 8955-SSA and Extension Requests
Notice of Proposed Rulemaking REG-153627-08, published in the Federal Register June 21, 2012, would remove the signature requirement for Form 8955-SSA extension requests on Form 5558, Application for Extension of Time to File Certain Employee Plan Returns, and would designate the Form 8955-SSA as the replacement for the Schedule SSA (Form 5500). Taxpayers may rely on these proposed regulations until final regulations are issued.
Limited Anti-Cutback Exception for Bankrupt Employers
Notice of Proposed Rulemaking REG-113738-12, published in the Federal Register on June 21, 2012, would provide a limited exception to the anti-cutback rules to permit a plan sponsor that is a debtor in a bankruptcy proceeding to amend its single-employer defined benefit plan to eliminate a lump sum or similar optional form of benefit under the plan if certain specified conditions are satisfied.
Volunteers Needed to Test Pay.Gov for Determination Letter Applications
EP’s Determination Letter Program needs 10 -15 practitioners to test www.Pay.gov to pay determination letter user fees. Pay.gov is a secure government-wide portal for payments to federal government agencies. Please email JoAnna.H.Weber@irs.gov or call (513) 263-3551 to help test this new system.



If you have a technical or procedural question relating to retirement plans, please visit the EP Customer Account Services page in the Retirement section of the IRS.gov Web site.
If you have a specific concern about your retirement plan, call EP CUSTOMER ACCOUNT SERVICES at 1-877-829-5500.