For everyone with an employee benefit plan, Form 8955-SSA for 2009 and 2010 is due on Tuesday, January 17, 2012.
New Reporting Requirements/Procedures
Form 8955-SSA (2010) has been released. For Plan years beginning on or after January 1, 2009, with the change to the ERISA Filling Acceptance Systems (EFAST2), the Schedule SSA was no longer part of the Form 5500 filing. The due date for filing the Form 8955-SSA for both the 2009 and 2010 plan years is the later of (1) January 17, 2012 or (2) the due date that generally applies for filing the Form 8955-SSA for 2010 (e.g., January 31, 2012 for plans with a June year-end). Form 8955-SSA can be submitted to the IRS in paper, or filed electronically using third-party software and the IRS' Filing Information Returns Electronically (FIRE) system.
Instructions for Form 8955-SSA: http://www.irs.gov/pub/irs-pdf/i8955ssa.pdf