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If your company is handling its own payroll, you may be interested to know that the IRS has recently issued Rev. Proc. 2004-53, introducing a new schedule D (Form 941), "Report of Discrepancies Caused by Acquisitions, Statutory Mergers or Consolidations," which allows employers to explain discrepancies between reports on Form W-2, Wage and Tax Statements and on Form 941, Employer's Quarterly Federal tax Return. The new schedule D can be used to provide notice to the IRS of a statutory merger or consolidation. A copy of the revenue procedure is attached.

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