The Soviet Union has not existed for over 26 years. It ended on Dec. 25, 1991 when Gorbachev resigned leaving Boris Yeltsin president of new Russian state

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"The Collapse of the Soviet Union" 

"On December 25, 1991, the Soviet hammer and sickle flag lowered for the last time over the Kremlin, thereafter replaced by the Russian tricolor. Earlier in the day, Mikhail Gorbachev resigned his post as president of the Soviet Union, leaving Boris Yeltsin as president of the newly independent Russian state. People all over the world watched in amazement at this relatively peaceful transition from former Communist monolith into multiple separate nations."...(third parag. from end)

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