Sec. 4 Participant “P” — Publication 4810

The “P” Record is a fixed record length of 750 positions and all positions listed are required .

Note: For all fields marked “ Required,” the transmitter must provide the information described under Field Description and Information. For those fields not marked “ Required,” a transmitter must allow for the field, but may be instructed to enter blanks or zeros in the indicated field position(s) and for the indicated length. All records have a fixed length of 750 positions. Refer to the Instructions for Form 8955-SSA for additional filing information.

Record Name: Participant “P” Record

Field Positions	Field Title	Length	Field Description and Information
1	Record Type	1	Required. Enter “P.”
2-9	Plan Year Begin Date	8	Required. Enter the Plan Year Begin Date in the following format YYYYMMDD.
10-17	Plan Year End Date	8	Required. Enter the Plan Year End Date in the following format YYYYMMDD.
18-26	Sponsor EIN	9	Required. Enter the nine-digit employer identification number of the Sponsor. Don’t enter blanks, hyphens, or alpha characters. An EIN consisting of all the same digits (e.g., 111111111) isn’t acceptable.
27-29	Plan Number	3	Required.Enter the plan number. Right justify the information and fill with leading zeros.
30	FIRE Continuation Indicator	1	Required.Enter a “0” (zero) unless this is a continuation of a Form 8955-SSA. Enter a continuation indicator of “1” (one) only when reporting the second or subsequent in a series of files exceeding 2.5 million records.
31-33	FIRE Continuation Sequence Number	3	Required. Enter the sequence number of the Form 8955-SSA continuation number. Set to 001 if the FIRE Forms SSA Continuation Indicator is zero. Right justify the information and fill with leading zeros.
34-41	Participant's Sequence Number	8	Required.For the first participant enter 00000001. Increase by 1 for each additional participant reported in the file.

Record Name: Participant “P” Record

42	Entry Code	1	Required. Enter the appropriate code from the table below: Indicator Usage A Participant not previously reported B Participant previously reported under the plan number shown on this form to modify some of the previously reported information. C Participant previously reported under the plan of a different Sponsor and who will now be receiving his/her benefits from this plan. D Participant previously reported under the plan number shown on this form whose benefits have been paid out or who is no longer entitled to those deferred vested benefits.
43	Foreign Participant Without SSN Indicator	1	Required. Enter a “1” (one) if the participant is a foreign national employed outside the United States who does not have an SSN; otherwise, enter a zero.
44-52	Participant's SSN	9	Required unless a foreign national.Enter the nine- digit Social Security number (SSN) of the participant. Don’t enter blanks, hyphens, or alpha characters. An SSN consisting of all the same digits (e.g., 111111111) isn’t acceptable. If the SSN isn’t required, entering blanks is acceptable.
53-63	Participant’s First Name	11	Required. Enter the first name of the participant if known; otherwise, enter blanks. Left justify the information and fill unused positions with blanks.
64	Participant’s Middle Initial	1	Enter the middle initial of the participant if known; otherwise, enter a blank.
65-99	Participant’s Last Name	35	Required. Enter the surname of the participant if known; otherwise, enter blanks. Left justify the information and fill unused positions with blanks.

Record Name: Participant “P” Record

100	Participant’s Annuity Type Code	1	Required if Entry Code (Field Position 42) is A or B. Enter the appropriate code from the table below: Indicator Usage A Single Sum B Annuity payable over a fixed number of years C Life annuity D Life annuity with period certain E Cash refund life annuity F Modified cash refund life annuity G Joint and last survivor life annuity M Other Note: If a code isn’t required, enter a blank.
101	Participant's Payment Frequency Code	1	Required if Entry Code (Field Position 42) is A or B.Enter the appropriate code from the table below: Indicator Usage A Lump Sum B Annually C Semiannually D Quarterly E Monthly M Other Note:If a code isn’t required, enter a blank.

Record Name: Participant “P” Record

102-116	Participant’s Vested Benefit Amount Note: Filers may round off cents to whole dollars. If rounding, round all amounts. To do so, drop any amount less than 50 cents and increase any amount from 50 to 99 cents to the next highest dollar. When rounding the entries, both positions 115 and 116 must be 0 (zero) representing cents.	15	Required for Defined Benefit plan if Entry Code is A or B. This field must contain 15 numeric characters. Each payment amount must contain U.S. dollars and cents. Don’t enter dollar signs, commas, or decimal points. The right-most two positions represent cents in the payment amount fields. For example, report $600.25 as 000000000060025. Right justify and fill unused positions with zeros.
117-131	Participant’s Total Account Value Amount Note:Filers may round off cents to whole dollars. If rounding, round all amounts. To do so, drop any amount less than 50 cents and increase any amount from 50 to 99 cents to the next highest dollar. When rounding the entries, both positions 130 and 131 must be 0 (zero) representing cents.	15	Required for Defined Contribution plan if Entry Code is A or B.This field must contain 15 numeric characters. Each payment amount must contain U.S. dollars and cents. Don’t enter dollar signs, commas, or decimal points. The right-most two positions represent cents in the payment amount fields. For example, report $600.25 as 000000000060025 Right justify and fill unused positions with zeros.
132-140	Participant’s Prior Sponsor’s EIN	9	Required if Entry Code is C.Enter the nine-digit employer identification number of the participant’s prior Sponsor. Don’t enter blanks, hyphens, or alpha characters. An EIN consisting of all the same digits (e.g., 111111111) isn’t acceptable. If this isn’t a required entry, entering blanks is acceptable.
141-143	Participant’s Prior Plan Number	3	Required if Entry Code is C.Enter the participant’s prior plan number; otherwise, enter zeros.
144	Incomplete Information Indicator	1	Enter a one if the information being reported is based on incomplete records.

Record Name: Participant “P” Record

145-740	Reserved	596	Enter blanks.
741-748	Record Sequence Number	8	Required. Enter the number of the record as it appears within the file. The record sequence number for the “T” record will always be “1” (one), since it is the first record on a file and a file can have only one “T” record. Each record, thereafter, must be incremental by one in ascending numerical sequence, that is, 2, 3, 4, etc. Right justify numbers with leading zeros in the field. For example, the “T” record sequence number would appear as “00000001” in the field, the “S” record would be “00000002”, the “A” record, “00000003”, the “P” record, “00000004” and so on until the final record of the file, the “F” record.
749-750	Blank or Carriage Return Line Feed (CR/LF)	2	Enter blanks or carriage return line feed (CR/LF) characters.

Participant “P” Record Layout

Record Type	Plan Year Begin Date	Plan Year End Date	Sponsor EIN	Plan Number	FIRE Continuation Indicator
1	2-9	10-17	18-26	27-29	30
FIRE Continuation Sequence Number	Participant’s Sequence Number	Entry Code	Foreign Participant Without SSN Indicator	Participant's SSN	Participant’s First Name
31-33	34-41	42	43	44-52	53-63
Participant’s Middle Initial	Participant’s Last Name	Participant’s Annuity Type Code	Participant’s Payment Frequency Code	Participant’s Vested Benefit Amount	Participant’s Total Account Value Amount
64	65-99	100	101	102-116	117-131
~~Participant’s~~ Prior Sponsor's EIN	Participant’s Prior Plan Number	Incomplete Information Indicator	Reserved	Record Sequence Number	Blank or Carriage Return Line Feed
132-140	141-143	144	145-740	741-748	749-750