1. Questionaire
2. Changes in Entity Name (Link opens in new window)
3. Legally Dissolved Entities (Link opens in new window)
   
   
   1. Dissolved Entity vs. Inactive Entitly 
      A “dissolved” entity is an entity that has been legally dissolved and no longer exists. An “inactive” entity is an entity that no longer has any employees and has not been legally dissolved.
      
      When an entity becomes inactive or re-activated, the entity should contact the State Administrator, who has the responsibility of sending a letter to the Social Security Administration’s Regional Office.
      
      The letter should include the name of the entity, the entity's EIN, the modification number the entity is covered under, and the effective date of the entity's inactivation or the effective date of the entity's reactivation.
      
      
   2. Evidence of Legal Dissolution  
      The State [Contact State Administrator] must submit evidence hich is legally sufficient to establish the fact of dissolution. The evidence must establish that the entity is not merely inactive or dormant, but that it no longer exists.

Primary Evidence of Dissolution

1. If the dissolution occurred as the result of a legal authority, evidence of the dissolution may be in the form of a copy of the legal authority under which the dissolution occurred. This may include:
   
   
   1. copy of a city ordinance, or
   2. copy of the order of an authorized official which effectuated the dissolution, or
   3. copy of the results of an election which authorized the dissolution.
      
      *Only one document in this situation is needed to establish dissolution. 
      
      
2. Where the dissolution resulted from the authorization of a legislative body (e.g., State Legislature, County Council, City Council, etc.), acceptable evidence would be proof that the legislative authorization had been carried out with either:
   
   
   1. reference (e.g., law review, Bar journal, legal periodical, legislative history journal, legal or
   2. legislative website, etc.) to the legislative authorization, or 
   3. a copy of the legislation
      
      If the legislative authorization did not by itself dissolve the entity, a copy of the administrative or other order is required. 
      
      
3. A statement of the fact of dissolution executed by the official of the State or political subdivision with whom orders of dissolution are filed is acceptable as evidence of dissolution.

For information regarding procedures for 'Legally Dissolved Entities' and/or 'Change in Entity Name', contact Social Security Administrator.