Time for Furnishing Wage Statements on Termination of Employer's Operations
other · Treasury · Rule · Published 1995-12-21 · Effective 1997-01-01 · 60 FR 66139
Document
Document number
95-30685
Federal Register citation
60 FR 66139
CFR reference
26 CFR 31
Type
Rule
Action
Final regulations.
Category
other
Sub-agency
Treasury
Publication date
1995-12-21
Effective date
1997-01-01
Treasury docket
TD 8636
Abstract
This document contains final regulations concerning the time for furnishing wage statements to employees and for filing wage statements with the Social Security Administration upon the termination of an employer's operations. These regulations will affect employers and their employees in the year the employer ceases to pay wages. These regulations are intended to improve the wage reconciliation process between the Social Security Administration and the IRS.