If payment of the deferred vested retirement benefit
2002 Instructions for Schedule SSA
ceases before ALL of the benefit to which the
participant is entitled is paid to the participant,
information relating to the deferred vested retirement benefit to
Annual Registration Statement
which the participant remains entitled shall be filed on the
Schedule SSA filed for the year following the last plan year
Identifying Separated Participants With
within which a portion of the benefit is paid to the participant.
Deferred Vested Benefits
Separation of a Re-Employed Employee
If the deferred vested benefit of a separated employee is
different from that previously reported, you may use code B
(see below) to report that employee’s total vested benefit.
Purpose of Schedule
Revising Prior Report
Use Schedule SSA to report all participants with deferred
You may use Schedule SSA to report revisions to pension
vested benefit rights who separated from your company during
information for a participant you reported on a previous
the plan year. Also use Schedule SSA to correct information
Schedule SSA. This will ensure that SSA’s records are correct.
previously reported concerning participants with deferred
This is important since SSA provides Schedule SSA information
vested benefits. The information reported on this schedule is
that it has on file to participants when they file for Social
given to the Social Security Administration which in turn
Security benefits. If this information is not up-to-date, the
provides it to participants when they file for Social Security
participant may contact the plan administrator to resolve the
benefits. NOTE: If you need to report more separated
participants than Schedule SSA allows, your attachments
You are encouraged to report changes or corrections to
must be additional copies of page 2, Schedule SSA.
previously reported information (such as plan number), as this
Who Must File
allows the Social Security Administration to provide accurate
information to participants or their beneficiaries. You do not
The plan administrator is responsible for filing Schedule SSA.
need to report changes in the value of the employees’
Plans that cover only owners and their spouses do not have to
accounts, since that is likely to change. However, you may
file this schedule.
report these changes if you want.
Check the Schedule SSA box on the Form 5500 (Part II, line
Split Plan Mergers
10a(5)) if a Schedule SSA is attached to the Form 5500.
There are conditions where some employees covered by an
Note. Government, church, or other plans that elect to file the
existing plan are transferred to a different plan, or all of the
Schedule SSA voluntarily must check the appropriate box on
employees of an existing plan are split between two or more
the schedule and complete lines 2 through 3c.
different plans. The new administrator for each group of
When to Report a Separated Participant
employees should complete a code C entry (see below) for
each employee previously reported on a Schedule SSA for the
In general, for a plan to which only one employer
contributes, a participant must be reported on Schedule SSA
Where and How to File
1. The participant separates from service covered by the
File as an attachment to Form 5500.
plan in a plan year, and
Note. Government, church, or other plans that elect to
2. The participant is entitled to a deferred vested benefit
voluntarily file the Schedule SSA are not required to attach their
under the plan.
Schedule SSA to a Form 5500, but must check the appropriate
The separated participant must be reported no later than on
box on the schedule.
the Schedule SSA filed for the plan year following the plan year
A penalty may be assessed if Schedule SSA (Form
in which separation occurred. However, you can report the
5500) is not timely filed or critical information is not
separation in the plan year in which it occurs, if you want to
report earlier. Do not report a participant more than once unless
you wish to revise or update a prior Schedule SSA (see
instructions for line 4, box (a), under codes B, C, or D).
In general, for a plan to which more than one employer
Line D. Enter the sponsor’s employer identification number
contributes, a participant must be reported on Schedule SSA
(EIN) shown on Form 5500, line 2b.
Line 2. If the Post Office does not deliver mail to the street
1. The participant incurs two successive 1-year breaks in
address and you have a P.O. box, enter the box number
service (as defined in the plan for vesting purposes), and
instead of the street address.
2. The participant is (or may be) entitled to a deferred
vested benefit under the plan.
Line 4, box (a). From the following list, select the code that
applies and enter that code in line 4, box (a).
The participant must be reported no later than on the
Schedule SSA filed for the plan year in which the participant
Code A — Use this code for a participant not previously
completed the second of the two consecutive 1-year breaks in
reported. Also complete boxes (b) through (h).
service. The participant may be reported earlier (i.e., on the
Code B — Use this code for a participant previously
Schedule SSA filed for the plan year in which he or she
reported under the plan number shown on this schedule to
separated from service or completed the first 1-year break in
modify some of the previously reported information. Enter all
the current information for boxes (b) through (h).
Code C — Use this code for a participant previously
When NOT to Report a Participant
reported under another plan number who will now be
A participant is not required to be reported on Schedule SSA if,
receiving his/her future benefit from the plan reported on this
before the date the Schedule SSA is required to be filed
schedule. Also complete boxes (b), (c), (i), and (j).
(including any extension of time for filing), the participant:
Code D — Use this code for a participant previously
1. Is paid some or all of the deferred vested retirement
reported under the plan number shown on this schedule who
benefit (see the Caution below), or
is no longer entitled to those deferred vested benefits. Also
2. Returns to service covered by the plan and/or accrues
complete boxes (b) and (c). If you wish, you may also use
additional retirement benefits under the plan, or
this code to report those participants who are already
3. Forfeits all the deferred vested retirement benefit.
receiving benefits as previously reported.
Instructions for Schedule SSA (Form 5500)