POMS Reference

This change was made on Jan 2, 2018. See latest version.
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SL 30001.390: Entity No Longer in Existence or Inactivated

changes
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  • Effective Dates: 12/18/2003 - Present
  • Effective Dates: 01/02/2018 - Present
  • BASIC (12-03)
  • TN 7 (01-18)
  • SL 30001.390 Entity No Longer in Existence or Inactivated
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  • A. What is a dissolved entity? 
  • A dissolved entity is an entity that has been legally dissolved and no longer exists. If an entity has been legally dissolved or is no longer in existence, the State should send a notice to the PSSO with evidence of the dissolution. This material is reviewed by the Regional Attorney. If the evidence establishes that the entity has ceased to exist or was legally dissolved, SSA records are annotated to that effect. The RO notifies the State in writing that SSA agrees the entity no longer exists.
  • A dissolved entity is an entity that has legally dissolved and no longer exists. If an entity legally dissolves or is no longer in existence, the State should send a notice to the Regional Office (RO) with evidence of the dissolution. The Regional Attorney reviews this material. If the evidence establishes that the entity has ceased to exist or legally dissolved, SSA records are annotated to that effect. The RO notifies the State in writing that SSA agrees the entity no longer exists.
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  • B.   What is an inactive entity?
  • An inactive entity is an entity that no longer has any employees and has not been legally dissolved. When an entity becomes inactive or re-activated, the State should send a letter to the SSA Regional Office. The letter should include the name of the entity, the entity’s EIN, the modification number the entity is covered under, and the effective date of the entity’s inactivation or the effective date of the entity’s reactivation.
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  • An inactive entity is an entity that no longer has any employees and has not been legally dissolved. When an entity becomes inactive or re-activated, the State should send a letter to the SSA Regional Office. The letter should include:
  • * the entity’s name;
  • * the entity’s EIN,
  • * the modification number the entity is covered under, and
  • * the effective date of the entity’s inactivation or the effective date of the entity’s reactivation.