Private employers who sponsor any type of qualified retirement plan such as a 401(k) plan, profit sharing plan, defined benefit plan or cash balance plan must file a Form 8895-SSA unless the plan is an “owner-only” plan. An owner only plan is a qualified retirement plan that covers only owners and spouses of owners. Additionally, 403(b) plan sponsors are required to file a Form 8895-SSA.
Governmental plans, church plans and other plans not subject to the minimum vesting schedule of ERISA section 203 are not required to file a Form 8955-SSA. SEPs and SIMPLE IRAs are not required to file Form 8895-SSA.