# Time for Furnishing Wage Statements on Termination of Employer's Operations
> **Treasury** · Final regulations. · Published 1995-12-21 · Effective 1997-01-01 · 60 FR 66139
## Document
- **Document number:** 95-30685
- **Category:** other
- **Sub-agency:** Treasury
- **Federal Register citation:** 60 FR 66139
- **CFR reference:** 26 CFR 31
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/1995/12/21/95-30685/time-for-furnishing-wage-statements-on-termination-of-employers-operations)
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