The Internal Revenue Service (IRS) simultaneously published the 2009 Form 8955-SSA (Annual Registration Statement Identifying Separated Participants With Deferred Vested Benefits) and extended the due date for filing both the 2009 and 2010 Form 8955-SSA. The new due date for the 2009 and 2010 Form 8955-SSA is the later of (1) January 17, 2012 or (2) the due date that generally applies for filing the Form 8955-SSA for the 2010 plan year (the last day of the seventh month following the last day of the plan year, plus extensions). The January 17, 2012 due date may not be extended by filing Form 5558.  

The IRS expects to publish the 2010 Form 8955-SSA soon, but the instructions for the 2009 Form 8955-SSA permit a plan sponsor to include the 2010 participants on the 2009 form.