8955-SSA

Annual Registration Statement Identifying Separated Participants With Deferred Vested Benefits

Directory entry. Title and current location confirmed on irs.gov on 21 August 2026; the linked page is authoritative for the current revision and instructions. The obligation is IRC § 6057(a), separate from the IRC § 6058(a) annual return, and the penalty at IRC § 6652(d)(1) runs per omitted participant per day. A correct Form 5500 does not answer for a missing registration statement.