FEDERAL · 26 U.S.C. · Chapter 68
Failure to file actuarial report
Current through Pub. L. 119-102
Title 26 — Internal Revenue Code·Ch. 68 — ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES·Subch. B·Pt. I
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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26 U.S.C. § 6692 (Failure to file actuarial report) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
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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.