Internal Revenue Code:Sec. 6057. Annual registration, etc

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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 E - Registration of and Information Concerning Pension,
                Etc., Plans
         

Statute

    Sec. 6057. Annual registration, etc.
 
    (a) Annual registration
      (1) General rule
        Within such period after the end of a plan year as the
      Secretary may by regulations prescribe, the plan administrator
      (within the meaning of section 414(g)) of each plan to which the
      vesting standards of section 203 of part 2 of subtitle B of title
      I of the Employee Retirement Income Security Act of 1974 applies
      for such plan year shall file a registration statement with the
      Secretary.
      (2) Contents
        The registration statement required by paragraph (1) shall set
      forth -
          (A) the name of the plan,
          (B) the name and address of the plan administrator,
          (C) the name and taxpayer identifying number of each
        participant in the plan -
            (i) who, during such plan year, separated from the service
          covered by the plan,
            (ii) who is entitled to a deferred vested benefit under the
          plan as of the end of such plan year, and
            (iii) with respect to whom retirement benefits were not
          paid under the plan during such plan year,
          (D) the nature, amount, and form of the deferred vested
        benefit to which such participant is entitled, and
          (E) such other information as the Secretary may require.
      At the time he files the registration statement under this
      subsection, the plan administrator shall furnish evidence
      satisfactory to the Secretary that he has complied with the
      requirement contained in subsection (e).
    (b) Notification of change in status
      Any plan administrator required to register under subsection (a)
    shall also notify the Secretary, at such time as may be prescribed
    by regulations, of -
        (1) any change in the name of the plan,
        (2) any change in the name or address of the plan
      administrator,
        (3) the termination of the plan, or
        (4) the merger or consolidation of the plan with any other plan
      or its division into two or more plans.
    (c) Voluntary reports
      To the extent provided in regulations prescribed by the
    Secretary, the Secretary may receive from -
        (1) any plan to which subsection (a) applies, and
        (2) any other plan (including any governmental plan or church
      plan (within the meaning of section 414)),
    such information (including information relating to plan years
    beginning before January 1, 1974) as the plan administrator may
    wish to file with respect to the deferred vested benefit rights of
    any participant separated from the service covered by the plan
    during any plan year.
    (d) Transmission of information to Commissioner of Social Security
      The Secretary shall transmit copies of any statements,
    notifications, reports, or other information obtained by him under
    this section to the Commissioner of Social Security.
    (e) Individual statement to participant
      Each plan administrator required to file a registration statement
    under subsection (a) shall, before the expiration of the time
    prescribed for the filing of such registration statement, also
    furnish to each participant described in subsection (a)(2)(C) an
    individual statement setting forth the information with respect to
    such participant required to be contained in such registration
    statement.  Such statement shall also include a notice to the
    participant of any benefits which are forfeitable if the
    participant dies before a certain date.
    (f) Regulations
      (1) In general
        The Secretary, after consultation with the Commissioner of
      Social Security, may prescribe such regulations as may be
      necessary to carry out the provisions of this section.
      (2) Plans to which more than one employer contributes
        This section shall apply to any plan to which more than one
      employer is required to contribute only to the extent provided in
      regulations prescribed under this subsection.
    (g) Cross references
          For provisions relating to penalties for failure to register
        or furnish statements required by this section, see section
        6652(d) and section 6690.
          For coordination between Department of the Treasury and the
        Department of Labor with regard to administration of this
        section, see section 3004 of the Employee Retirement Income
        Security Act of 1974.
 

Sources

    (Added Pub. L. 93-406, title II, Sec. 1031(a), Sept. 2, 1974, 88
    Stat. 943; amended Pub. L. 94-455, title XIX, Sec. 1906(b)(13)(A),
    Oct. 4, 1976, 90 Stat. 1834; Pub. L. 98-369, div.  B. title VI,
    Sec. 2663(j)(5)(D), July 18, 1984, 98 Stat. 1171; Pub. L. 98-397,
    title II, Sec. 206, Aug. 23, 1984, 98 Stat. 1449; Pub. L. 99-514,
    title XV, Sec. 1501(d)(1)(F), Oct. 22, 1986, 100 Stat. 2740; Pub.
    L. 103-296, title I, Sec. 108(h)(5), Aug. 15, 1994, 108 Stat.
    1487.)
 

References in Text

                             REFERENCES IN TEXT
      Section 203 of part 2 of subtitle B of title I of the Employee
    Retirement Income Security Act of 1974, referred to in subsec.
    (a)(1), is classified to section 1053 of Title 29, Labor. Section
    3004 of such Act, referred to in subsec. (g), is classified to
    section 1204 of Title 29.
 

Miscellaneous

                                 AMENDMENTS
      1994 - Subsecs. (d), (f)(1). Pub. L. 103-296 substituted
    ''Commissioner of Social Security'' for ''Secretary of Health and
    Human Services'' in heading and text of subsec. (d) and in text of
    subsec. (f)(1).
      1986 - Subsec. (g). Pub. L. 99-514 substituted ''section
    6652(d)'' for ''section 6652(e)''.
      1984 - Subsec. (d). Pub. L. 98-369 substituted ''Secretary of
    Health and Human Services'' for ''Secretary of Health, Education,
    and Welfare''.
      Subsec. (e). Pub. L. 98-397 inserted provision that such
    statement shall also include a notice to the participant of any
    benefits which are forfeitable if the participant dies before a
    certain date.
      Subsec. (f). Pub. L. 98-369 substituted ''Secretary of Health and
    Human Services'' for ''Secretary of Health, Education, and
    Welfare''.
      1976 - Pub. L. 94-455 struck out ''or his delegate'' after
    ''Secretary'' wherever appearing.
                      EFFECTIVE DATE OF 1994 AMENDMENT
      Amendment by Pub. L. 103-296 effective Mar. 31, 1995, see section
    110(a) of Pub. L. 103-296, set out as a note under section 401 of
    Title 42, The Public Health and Welfare.
                      EFFECTIVE DATE OF 1986 AMENDMENT
      Amendment by Pub. L. 99-514 applicable to returns the due date
    for which (determined without regard to extensions) is after Dec.
    31, 1986, see section 1501(e) of Pub. L. 99-514, set out as an
    Effective Date note under section 6721 of this title.
                     EFFECTIVE DATE OF 1984 AMENDMENTS
      Amendment by Pub. L. 98-397 applicable to plan years beginning
    after Dec. 31, 1984, except as otherwise provided, see sections 302
    and 303 of Pub. L. 98-397, set out as a note under section 1001 of
    Title 29, Labor.
      Amendment by Pub. L. 98-369 effective July 18, 1984, but not to
    be construed as changing or affecting any right, liability, status
    or interpretation which existed (under the provisions of law
    involved) before that date, see section 2664(b) of Pub. L. 98-369,
    set out as a note under section 401 of Title 42, The Public Health
    and Welfare.
                               EFFECTIVE DATE
      Section 1034 of Pub. L. 93-406, as amended by Pub. L. 99-514,
    Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided that: ''This part
    (part 3 (Sec. 1031-1034) of subtitle A of title II of Pub. L.
    93-406, enacting this section, sections 6058, 6059, 6690, and 6692
    of this title and section 1320b-1 of Title 42, The Public Health
    and Welfare, and amending sections 6033, 6047, and 6652 of this
    title) shall take effect upon the date of the enactment of this Act
    (Sept. 2, 1974); except that -
        ''(1) the requirements of section 6059 of the Internal Revenue
      Code of 1986 (formerly I.R.C. 1954) shall apply only with respect
      to plan years to which part I of this title applies. (For
      description of plan years to which part I applies, see section
      1017 of Pub. L. 93-406, set out as an Effective Date;
      Transitional Rules note under section 410 of this title).
        ''(2) the requirements of section 6057 of such Code shall apply
      only with respect to plan years beginning after December 31,
      1975,
        ''(3) the requirements of section 6058(a) of such Code shall
      apply only with respect to plan years beginning after the date of
      the enactment of this Act (Sept. 2, 1974), and
        ''(4) the amendments made by section 1032 (enacting section
      1320b-1 of Title 42) shall take effect on January 1, 1978.''
 

References

                   SECTION REFERRED TO IN OTHER SECTIONS
      This section is referred to in sections 6103, 6652, 6690 of this
    title; title 29 section 1025; title 42 section 1320b-1.