Article 19 (Professors and Teachers) of

the Treaty states:

An individual who is, or immediately before visiting a Contracting State was, a resident of the other Contracting State and is temporarily present in the firstmentioned Contracting State for the primary purpose of teaching, giving lectures or conducting research at a university, college, school or other accredited educational institution or scientific research institution in the first-mentioned Contracting State shall be exempt from tax in the first-mentioned Contracting State for a period not exceeding three years in the aggregate in respect of remuneration for such teaching, lectures or research. It is understood that the three-year exemption period begins to run from the first day the individual enters the first-mentioned Contracting State (hereinafter referred to as the “host state”) for the primary purpose of teaching, giving lectures or conducting research at a uni

versity, college, school or other accredited educational institution or scientific research institution (the “entry date”). It is agreed that if an individual to whom Article 19 applies is present in the host state for the primary purpose of teaching, giving lectures, or conducting research for more than three years following the entry date, then the host state may begin to tax the individual’s remuneration for teaching, giving lectures or conducting research starting with the first day of the fourth year. Such an individual’s remuneration for the first three years will not lose its host state exemption.

It is further agreed that the three-year exemption period is suspended when an individual to whom Article 19 applies discontinues teaching, giving lectures or conducting research and departs the host state. Provided that the individual is, or immediately before returning to the host state was, a resident of the other Contracting State, the three-year exemption period resumes when the individual returns to the host state for the primary purpose of teaching, giving lectures or conducting research at a university, college, school or other accredited educational institution or scientific research institution.

It is understood that the exemption provided in Article 19 is not available if the research is not undertaken in the public interest, but for the private gain of a specific person or persons.

Michael Danilack WANG Xiaoping United States Competent Authority P.R. China Competent Authority Internal Revenue Service State Administration of Taxation Date: Date:

tion relating to each plan participant with a deferred vested benefit in accordance with regulations prescribed by the Secretary of Treasury. Schedule SSA, an attachment to the Annual Return/Report of Employee Benefit Plan (Form 5500 Series), has been the form used by plan administrators to comply with the reporting requirements of § 6057(a).

In 2007, the Department of Labor (DOL) published a final rule requiring plans subject to the annual reporting re

Replacement of Schedule SSA (Form 5500) with Form 8955–SSA

Announcement 2011–21

This announcement designates Form 8955–SSA, Annual Registration Statement Identifying Separated Participants With

Deferred Vested Benefits, as the form to be used to satisfy the reporting requirements of § 6057(a) of the Internal Revenue Code for plan years beginning on or after January 1, 2009, and sets forth the due dates for filing the Form 8955–SSA for the 2009 plan year and subsequent plan years.

Section 6057(a) requires the plan administrator of a plan that is subject to the vesting standards of section 203 of the Employee Retirement Income Security Act of 1974 (ERISA) to report certain informa

March 21, 2011 567 2011–12 I.R.B.

DRAFTING INFORMATION

The principal authors of this announcement are Robert M. Walsh of the Employee Plans, Tax Exempt and Government Entities Division and William Gibbs of the Office of the Division Counsel/Associate Chief Counsel (Tax Exempt and Government Entities). For further information regarding this announcement, please call the Employee Plans taxpayer assistance number at (877) 829–5500 (a toll-free number) or email Mr. Walsh at retirementplanquestions@irs.gov.

Deletions From Cumulative List of Organizations Contributions to Which are Deductible Under Section 170 of the Code

Announcement 2011–23

The Internal Revenue Service has revoked its determination that the organizations listed below qualify as organizations described in sections 501(c)(3) and 170(c)(2) of the Internal Revenue Code of 1986. Generally, the Service will not disallow deductions for contributions made to a listed organization on or before the date of announcement in the Internal Revenue Bulletin that an organization no longer qualifies. However, the Service is not precluded from disallowing a deduction for any contributions made after an organization ceases to qualify under section 170(c)(2) if the organization has not timely filed a suit for declaratory judgment under section 7428 and if the contributor (1) had knowledge of the revocation of the ruling or determination letter, (2) was aware that such revocation was imminent, or (3) was in part responsible for or was aware of the activities or omissions of the organization that brought about this revocation.

If on the other hand a suit for declaratory judgment has been timely filed, contributions from individuals and organizations described in section 170(c)(2) that are otherwise allowable will continue to be deductible. Protection under section 7428(c) would begin on March 21, 2011 and would end on the date the court first determines that the organization is not de

quirements of Title I of ERISA to electronically file the Form 5500 annual return/report (72 Fed. Reg. 64710). The DOL electronic filing mandate is effective for plan years beginning on or after January 1, 2009, but does not apply to the reporting requirements imposed by § 6057(a). In order to accommodate the DOL’s mandate for electronic filing of the Form 5500 annual return/report, a number of changes were made to the Form 5500 Series and accompanying schedules and attachments. One of these changes was the removal of Schedule SSA from the Form 5500 annual return/report beginning with filings covering a plan year that begins on or after January 1, 2009.

The Internal Revenue Service (IRS), in coordination with the Social Security Administration, has developed Form 8955–SSA, a stand-alone form to be filed with the IRS, as the successor to the Schedule SSA (Form 5500). For plan years beginning on or after January 1, 2009, the Form 8955–SSA should be used to comply with the reporting requirements of § 6057(a). Form 8955–SSA for the 2009 plan year is expected to be available for filing by plan administrators shortly. Form 8955–SSA for the 2010 plan year is being developed and is expected to be available for filing later this year. Plan administrators are permitted to report information that would otherwise be required to be reported on the 2010 Form 8955–SSA using a 2009 Form 8955–SSA. The IRS has also developed a voluntary electronic filing system for filing Form 8955–SSA for the 2009 plan year and subsequent plan years. This system is ready to accept filings of Form 8955–SSA when the form becomes available for filing.

In general, as with Schedule SSA (Form 5500), if a Form 8955–SSA must be filed for a plan year, it must be filed by the last day of the seventh month following the last day of that plan year (plus extensions). Thus, for example, for plans on a calendar year, any 2011 Form 8955–SSA that is required to be filed under § 6057(a) must be filed with the IRS by July 31, 2012. However, in order to provide plan administrators with additional time to complete and file the new Form 8955–SSA, this announcement provides that the due date for filing the Form 8955–SSA for the 2009 and the 2010 plan years is the later of (1) the due date that generally applies for fil

ing the Form 8955–SSA for the 2010 plan year, and (2) August 1, 2011. For example, in the case of a 2009 plan year or a short 2010 plan year, the Form 8955–SSA is not required to be filed before August 1, 2011. The rules applicable to the extension of time for filing Form 8955–SSA are the same as those applicable to the extension of time for filing Schedule SSA (Form 5500). Thus, for example, Form 5558, Application for Extension of Time To File Certain Employee Plan Returns, may be used to file for a one-time extension of time to file the Form 8955–SSA. The IRS is revising the Form 5558 to enable filers to obtain extensions of the time to file Form 8955–SSA and expects to have the revised Form 5558 available soon. Also, plan administrators are granted an automatic extension of time to file Form 8955–SSA (without filing a Form 5558) until the due date of the federal income tax return of the employer if certain conditions are satisfied. See Part II of the General Instructions to the Form 5558.

Some plan administrators have submitted a Schedule SSA to the IRS for the 2009 plan year or may be in the process of completing the Schedule SSA for the 2009 and/or 2010 plan year. In order to reduce the burdens on these plan administrators, the IRS will treat a Schedule SSA that is filed with the IRS for the 2009 or 2010 plan year no later than April 20, 2011, as satisfying the reporting requirements of § 6057 (and no Form 8955–SSA is required to be filed for the 2009 or 2010 plan year if a Schedule SSA for the applicable plan year is filed with the IRS by this date).

Section 6057(b) requires the plan administrator of a plan that is subject to the vesting standards of section 203 of the Employee Retirement Income Security Act of 1974 (ERISA) to notify the Secretary of the Treasury of certain changes relating to the plan and plan administrator. These changes are reported on the plan’s Form 5500 annual return/report. Neither the removal of the Schedule SSA from the Form 5500 annual return/report nor the creation of the Form 8955–SSA affect this requirement. Therefore, a plan administrator should continue to report changes in plan status on the Form 5500 annual return/report for the plan year in which the change occurs in accordance with the applicable instructions.

2011–12 I.R.B. 568 March 21, 2011

Reproductive and Child Health Alliance

Henderson, NV School in the Clouds Assisi

Coronado, CA Waukesha Kennel Club, Inc.

Mukwonago, WI Xelan Foundation, Inc.

Tampa, FL

scribed in section 170(c)(2) as more particularly set forth in section 7428(c)(1). For individual contributors, the maximum deduction protected is $1,000, with a husband and wife treated as one contributor. This benefit is not extended to any individual, in whole or in part, for the acts or omissions of the organization that were the basis for revocation.

B & B Scholar Foundation, Inc.

Titusville, FL Gentle Touch Ministries

Newport, TN Harbour Credit Counseling Services, Inc.

Virginia Beach, VA Initiatives for Community Development,

Inc. New York, NY Past Presidents Club, Inc.

Houma, LA