For many years, qualified retirement plans have been required to file a Form SSA with the plan's annual Form 5500 to report participants who have separated from service with deferred benefits, but who have not yet been paid out by the end of the plan year following the year of separation. Form SSA was replaced by Form 8955-SSA for plan years beginning after 2008, yet the new forms have only recently become available. The information about deferred vested benefits is passed on to the Social Security Administration and results in a reminder of deferred benefits available from an employer plan. Revenue Procedure 2011-31 has announced an electronic filing system for the filing of Form 8955-SSA, though the forms may also be filed on paper. The new procedures are part of the IRS Filing Information Returns Electronically (FIRE) System and are available for returns filed in 2011 (including calendar year filings for the 2010 cycle). The filing system is available to both plan administrators and their service providers. For plans that have an outside provider who compiles these returns, the forms may be filed electronically by the service provider. The IRS has just announced that the due date for the Form 8955-SSA for both the 2009 and 2010 plan years is the later of 1) January 17, 2012, or 2) the due date that generally applies for the filing of Form 8955-SSA. Further information on these filing rules may be found at the IRS website ( under the retirement plan community banner. (Revenue Procedure 2011-22)