Our company has been very fortunate to have low turnover over the years. Those that have left either were not eligible for our 401(k) plan, or they had very small balances and had their accounts forced out when they terminated. We recently did have one longer-term employee leave us. She was an active participant in our plan and has a sizeable balance that is well above our plan’s mandatory distribution threshold. Our TPA said that we now have to file some new form – an 8955-SSA, I think – that has something to do with this former employee.