Internal Revenue Code:Sec. 6039D. Returns and records with respect to certain fringe benefit plans
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Location in Internal Revenue Code
TITLE 26 - INTERNAL REVENUE CODE
Subtitle F - Procedure and Administration
CHAPTER 61 - INFORMATION AND RETURNS
Subchapter A - Returns and Records
PART III - INFORMATION RETURNS
Subpart A - Information Concerning Persons Subject to Special
Provisions
Statute
Sec. 6039D. Returns and records with respect to certain fringe
benefit plans
(a) In general
Every employer maintaining a specified fringe benefit plan during
any year beginning after December 31, 1984, for any portion of
which the applicable exclusion applies, shall file a return (at
such time and in such manner as the Secretary shall by regulations
prescribe) with respect to such plan showing for such year -
(1) the number of employees of the employer,
(2) the number of employees of the employer eligible to
participate under the plan,
(3) the number of employees participating under the plan,
(4) the total cost of the plan during the year,
(5) the name, address, and taxpayer identification number of
the employer and the type of business in which the employer is
engaged, and
(6) the number of highly compensated employees among the
employees described in paragraphs (1), (2), and (3).
(b) Recordkeeping requirement
Each employer maintaining a specified fringe benefit plan during
any year shall keep such records as may be necessary for purposes
of determining whether the requirements of the applicable exclusion
are met.
(c) Additional information when required by the Secretary
Any employer -
(1) who maintains a specified fringe benefit plan during any
year for which a return is required under subsection (a), and
(2) who is required by the Secretary to file an additional
return for such year,
shall file such additional return. Such additional return shall be
filed at such time and in such manner as the Secretary shall
prescribe and shall contain such information as the Secretary shall
prescribe. The Secretary may require returns under this subsection
only from a representative group of employers.
(d) Definitions and special rules
For purposes of this section -
(1) Specified fringe benefit plan
The term ''specified fringe benefit plan'' means any plan under
section 79, 105, 106, 120, 125, 127, 129, or 137.
(2) Applicable exclusion
The term ''applicable exclusion'' means, with respect to any
specified fringe benefit plan, the section specified under
paragraph (1) under which benefits under such plan are excludable
from gross income.
(3) Special rule for multiemployer plans
In the case of a multiemployer plan, the plan shall be required
to provide any information required by this section which the
Secretary determines, on the basis of the agreement between the
plan and employer, is held by the plan (and not the employer).
Sources
(Added Pub. L. 98-611, Sec. 1(d)(1), Oct. 31, 1984, 98 Stat. 3176;
amended Pub. L. 99-514, title XI, Sec. 1151(h), title XVIII, Sec.
1879(d)(1), Oct. 22, 1986, 100 Stat. 2507, 2906; Pub. L. 100-647,
title I, Sec. 1011B(a)(24), title III, Sec. 3021(a)(15)(A), Nov.
10, 1988, 102 Stat. 3486, 3631; Pub. L. 101-508, title XI, Sec.
11704(a)(24), Nov. 5, 1990, 104 Stat. 1388-519; Pub. L. 105-34,
title XVI, Sec. 1601(h)(2)(D)(iii), Aug. 5, 1997, 111 Stat. 1092.)
Codification
CODIFICATION
Another section 6039D, added Pub. L. 98-612, Sec. 1(b)(1), Oct.
31, 1984, 98 Stat. 3180, also related to returns and records with
respect to certain fringe benefits, prior to repeal by Pub. L.
99-514, title XVIII, Sec. 1879(d)(2), Oct. 22, 1986, 100 Stat.
2906, effective, except as otherwise provided, as if included in
the provisions of the Tax Reform Act of 1984, Pub. L. 98-369, div.
A, to which such repeal relates, see section 1881 of Pub. L.
99-514, set out as a note under section 48 of this title.
Miscellaneous
AMENDMENTS
1997 - Subsec. (d)(1). Pub. L. 105-34 substituted ''129, or 137''
for ''or 129''.
1990 - Subsec. (d)(3). Pub. L. 101-508 substituted ''the
employer).'' for ''the employer)''.
1988 - Subsec. (c). Pub. L. 100-647, Sec. 1011B(a)(24), amended
directory language of Pub. L. 99-514, Sec. 1151(h)(3), see 1986
Amendment note below.
Subsec. (d). Pub. L. 100-647, Sec. 3021(a)(15)(A)(ii), inserted
''and special rules'' after ''Definitions'' in heading.
Subsec. (d)(3). Pub. L. 100-647, Sec. 3021(a)(15)(A)(i), added
par. (3).
1986 - Subsec. (a)(6). Pub. L. 99-514, Sec. 1151(h)(2), added
par. (6).
Subsec. (c). Pub. L. 99-514, Sec. 1151(h)(3), as amended by Pub.
L. 100-647, Sec. 1011B(a)(24), inserted at end ''The Secretary may
require returns under this subsection only from a representative
group of employers.''
Subsec. (d). Pub. L. 99-514, Sec. 1151(h)(1), amended subsec. (d)
generally. Prior to amendment, par. (1) defined a specified fringe
benefit plan as (A) any qualified group legal services plan (as
defined in section 120), (B) any cafeteria plan (as defined in
section 125), and (C) any educational assistance plan (as defined
in section 127), and par. (2) defined ''applicable exclusion'' as
meaning (A) section 120 in the case of a qualified legal group
services plan, (B) section 125 in the case of a cafeteria plan, and
(C) section 127 in the case of an educational assistance plan.
Pub. L. 99-514, Sec. 1879(d)(1), in amending subsec. (d)
generally, added subpars. (1)(A) and (2)(A). Former subpars. (1)(A)
and (B) and (2)(A) and (B) were redesignated as subpars. (1)(B) and
(C) and (2)(B) and (C), respectively.
EFFECTIVE DATE OF 1997 AMENDMENT
Amendment by Pub. L. 105-34 effective as if included in the
provisions of the Small Business Job Protection Act of 1996, Pub.
L. 104-188, to which it relates, see section 1601(j) of Pub. L.
105-34, set out as a note under section 23 of this title.
EFFECTIVE DATE OF 1988 AMENDMENT
Amendment by section 1011B(a)(24) of Pub. L. 100-647 effective,
except as otherwise provided, as if included in the provision of
the Tax Reform Act of 1986, Pub. L. 99-514, to which such amendment
relates, see section 1019(a) of Pub. L. 100-647, set out as a note
under section 1 of this title.
Section 3021(a)(15)(B) of Pub. L. 100-647 provided that: ''The
amendments made by this paragraph (amending this section) shall
apply to years beginning after 1984.''
EFFECTIVE DATE OF 1986 AMENDMENT
Amendment by section 1151(h) of Pub. L. 99-514 applicable to
years beginning after Dec. 31, 1988, with certain qualifications
and exceptions, see section 1151(k) of Pub. L. 99-514, as amended,
set out as a note under section 79 of this title.
Amendment by section 1879(d)(1) of Pub. L. 99-514 effective,
except as otherwise provided, as if included in the provisions of
the Tax Reform Act of 1984, Pub. L. 98-369, div. A, to which such
amendment relates, see section 1881 of Pub. L. 99-514, set out as a
note under section 48 of this title.
EFFECTIVE DATE
Section effective Jan. 1, 1985, see section 1(g)(2) of Pub. L.
98-611, set out as an Effective Date of 1984 Amendment note under
section 127 of this title.
NONENFORCEMENT OF AMENDMENT MADE BY SECTION 1151 OF PUB. L. 99-514
FOR FISCAL YEAR 1990
No monies appropriated by Pub. L. 101-136 to be used to implement
or enforce section 1151 of Pub. L. 99-514 or the amendments made by
such section, see section 528 of Pub. L. 101-136, set out as a note
under section 89 of this title.
PLAN AMENDMENTS NOT REQUIRED UNTIL JANUARY 1, 1989
For provisions directing that if any amendments made by subtitle
A or subtitle C of title XI (Sec. 1101-1147 and 1171-1177) or title
XVIII (Sec. 1800-1899A) of Pub. L. 99-514 require an amendment to
any plan, such plan amendment shall not be required to be made
before the first plan year beginning on or after Jan. 1, 1989, see
section 1140 of Pub. L. 99-514, as amended, set out as a note under
section 401 of this title.
References
SECTION REFERRED TO IN OTHER SECTIONS
This section is referred to in sections 120, 125, 127, 6652 of
this title.
