BASIC (12-03)

SL 40001.475 Changes in Entity Name

If the name of an entity covered under a State’s Section 218 Agreement is changed, the State should send a written notice of the name change to the RO. The notice should include:

  • prior name of the entity;

  • modification number that covers the entity;

  • entity’s new name;

  • legal documentation for the name change; and

  • a statement concerning whether there has been a change in the entity’s composition.

 

If only a name change occurred and the entity’s composition remains the same or the entity merely annexes or gives up territory and its legal status is not changed, a written notice of the name change with legal documentation for the name change is sufficient.

 

However, if the name change reflects the dissolution of the old entity and the creation of a new entity, a new modification may be required to cover employees of the new entity. In these situations, the RO will request a legal review of the name change from the Regional Chief Counsel’s office. The State Administrator may be asked to contact the State Attorney General’s office for an opinion on the legal status of the entity under State law.

 

RO will update its files and send a copy of the accepted notice of name change to the PSSO, the IRS, and the state administrator. The RO will attach the notice of name change to the modification that covered the “old name” entity. The RO will contact the State official if additional information is necessary.


To Link to this section - Use this URL:
http://policy.ssa.gov/poms.nsf/lnx/1940001475
SL 40001.475 - Changes in Entity Name - 10/13/2011
Batch run: 10/14/2011
Rev:10/13/2011