FEDERAL · 26 U.S.C. · Chapter Subchapter B—Assessable Penalties
Failure to file actuarial report
26 U.S.C. § 6692
This text of 26 U.S.C. § 6692 (Failure to file actuarial report) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
26 U.S.C. § 6692.
Text
The plan administrator (as defined in section 414(g)) of each defined benefit plan to which section 412 applies who fails to file the report required by section 6059 at the time and in the manner required by section 6059, shall pay a penalty of $1,000 for each such failure unless it is shown that such failure is due to reasonable cause.
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History
(Added Pub. L. 93–406, title II, §1033(b), Sept. 2, 1974, 88 Stat. 948.)
Editorial Notes
Statutory Notes and Related Subsidiaries
Effective Date
Section effective Sept. 2, 1974, see section 1034 of Pub. L. 93–406, set out as a note under section 6057 of this title.
Effective Date
Section effective Sept. 2, 1974, see section 1034 of Pub. L. 93–406, set out as a note under section 6057 of this title.
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Bluebook (online)
26 U.S.C. § 6692, Counsel Stack Legal Research, https://law.counselstack.com/usc/26/6692.