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.