Form 5500 and Related Notices In This Section: Form 5500 > Form 5500-SF > Form 8955-SSA (Separated Participants with Deferred Vested Benefits) > Notice to Separated Participants Document Type of Information Provide To Provided By When Due Form 5500--Annual Return/Report of Employee Benefit Plan   and   Schedules to Form 5500 Used to report various information about a plan's financial condition, investments, and operations Note: Plans with fewer than 100 participants at the beginning of the plan year may be eligible to file a simplified report. See "Form 5500-SF," below, for more information. Filed electronically with the U.S. Department of Labor through the ERISA Filing Acceptance System (EFAST2), using either EFAST2-approved vendor software or the IFILE   web-based filing system   (The administrator must keep a copy on file, and must make a paper copy available upon request to participants, beneficiaries, and the DOL—see "Plan Documents," above.) Plan administrators of all non-exempt¹ defined contribution plans (does not apply to certain simplified employee pension plans and simple retirement accounts) Generally by the last day of the 7th month after the plan year ends, not to exceed 12 months in length (or July 31 for a calendar year plan) A plan may obtain a one-time extension of time to file (up to 2½ months) by filing Form 5558, Application for Extension of Time To File Certain Employee Plan Returns, with the IRS on or before the date the report would otherwise be due, without extension Form 5500 SF—Short Form Annual Return/ Report of Small Employee Benefit Plan Form 5500-SF may only be filed for an employee benefit plan with fewer than 100 participants at the beginning of the plan year that: Is exempt from the requirement that the plan's books and records be audited by an independent qualified public accountant; Has 100% of its assets invested in certain secure investments with a readily determinable fair value; Holds no employer securities; and Is not a multiemployer plan. Filed electronically with the U.S. Department of Labor through the ERISA Filing Acceptance System (EFAST2), using either EFAST2-approved vendor software or the IFILE   web-based filing system   (The administrator must keep a copy on file, and must make a paper copy available upon request to participants, beneficiaries, and the DOL—see "Plan Documents," above.)  Plan administrators of certain eligible plans Generally by the last day of the 7th month after the plan year ends, not to exceed 12 months in length (or July 31 for a calendar year plan) A plan may obtain a one-time extension of time to file (up to 2½ months) by filing Form 5558, Application for Extension of Time To File Certain Employee Plan Returns, with the IRS on or before the date the report would otherwise be due, without extension Form 8955-SSA—Annual Registration Statement Identifying Separated Participants with Deferred Vested Benefits In general, for a plan to which only one employer contributes, a participant must be reported on Form 8955-SSA if the participant: Separates from service covered by the plan in a plan year, and Is entitled to a deferred vested benefit under the plan Filed with the IRS, either on paper or electronically through the IRS Filing Information Returns Electronically (FIRE) system Plan administrators of defined contribution plans subject to ERISA vesting standards that have separated participants with deferred vested benefits to report The last day of the 7th month after the plan year ends (July 31 for a calendar year plan)   A plan may obtain a one-time extension of time to file (up to 2½ months) by filing Form 5558, Application for Extension of Time To File Certain Employee Plan Returns, with the IRS on or before the date the report would otherwise be due, without extension Notice to Separated Participants with Deferred Vested Benefits Describes the deferred vested  benefit to which the participant is entitled, including the information filed on Form 8955-SSA, as well as any benefits which are forfeitable if he or she dies before a certain date  Separated participants with deferred vested retirement benefits with respect to whom benefits were not paid during the plan  year Plan administrators No later than the date on which any Form 8955-SSA reporting information with respect to the participant is required to be filed (including any extensions of time for filing granted).   ¹The term “non-exempt” in this calendar means those plans that are subject to the reporting and disclosure requirements of Title I of ERISA. In general, ERISA does not apply to plans established or maintained by government entities or churches for their employees, or plans which are maintained solely to comply with workers’ compensation, unemployment, or disability laws. ERISA also does not cover plans maintained outside the United States primarily for the benefit of nonresident aliens or unfunded excess benefit plans.