SECTION 8. EFFECTIVE DATES

.01 Schedule D (Form 941) - Acqui- sitions, statutory mergers, or consolida- tions effective after December 31, 2004 . Schedule D (Form 941) should be used to explain the discrepancies between Forms W–2 (Copy A) and Forms 941 in the totals of social security wages, Medicare wages and tips, social security tips, federal income tax withheld, and advance earned income credit (EIC) payments caused by acquisitions, statutory mergers, or consolidations that are effective after December 31, 2004. .02 Forms W–5 - Transfer of Forms W–5 furnished electronically . Employers are permitted to apply the rules in section 5.08 regarding Forms W–5 submitted electronically by employees on or after January 19, 1999, the date Announcement 99–3 was published in the Internal Revenue Bulletin.