Yesterday, the IRS released Revenue Procedure 2015-47, which sets forth procedures for retirement plan administrators and plan sponsors who are required to file electronically Form 8955-SSA, Annual Registration Statement Identifying Separated Participants With Deferred Vested Benefits, and Form 5500-EZ, Annual Return of One-Participant (Owners and Their Spouses) Retirement Plan, to request a waiver of the electronic filing requirement due to economic hardship.