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Hi, do you mean Form 8955-SSA, Annual Registration Statement Identifying Separated Participants With Deferred Vested Benefits (formerly Schedule SSA (Form 5500)?
Still don't see you coming into the chat, so I'll switch to the Q&A mode ... maybe that will help
But if you are referring to the separated participants disclosure, you don't file that with Form 5500–SF. File the statement separately with the IRS.
Let me know if you have further questions
A small welfare plan has less than 100 enrolled employees on the first day of the plan year and has no trust.
A (1) welfare plan that (2) covers fewer than 100 participants as of the beginning of the plan year and is (3) unfunded, fully insured, or a combination of insured and unfunded is not required to file Form 5500.
Who is a “participant”?
1. Active employees covered by the plan.
2. Retired employees covered by the plan. This includes former employees who are receiving group health continuation coverage benefits under COBRA.
3. Deceased former employees who had one or more beneficiaries who are receiving benefits under the plan.
Dependents are considered neither participants nor beneficiaries. A child who is entitled to health benefits under a qualified medical child support order should not be counted as a participant.
The employer receives no consideration in the form of cash or otherwise in connection with the program (other than reasonable compensation, excluding any profit, for administrative services actually rendered in connection with payroll deductions).
The third bullet point is key. Endorsing a program may include defining eligibility, recommending the program, allowing contributions to go through a cafeteria plan, selecting the carrier, negotiating the terms, or assisting participants with claims. Any of this employer involvement may cause the plan not to be voluntary.