26 CFR 54.6011-1T - General requirement of return, statement, or list (temporary).

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There are 9 Updates appearing in the Federal Register for 26 CFR Part 54. View below or at eCFR (GPOAccess)
§ 54.6011-1T General requirement of return, statement, or list (temporary).
(a) Tax on reversions of qualified plan assets to employer. Every employer liable for the tax imposed under section 4980(a) with respect to an employer reversion (as defined in section 4980(c)(2)) shall file a quarterly return on Form 5330 and shall include therein the information required by such form and the instructions issued with respect thereto. The quarterly return on Form 5330 shall be filed with respect to employer reversions from each qualified plan (as defined in section 4980(c)(1)).
(b) [Reserved]
[T.D. 8133, 52 FR 10563, Apr. 2, 1987 as amended by T.D. 9334, 72 FR 36873, July 6, 2007; 72 FR 45895, Aug. 16, 2007; T.D. 9492, 75 FR 38709, July 6, 2010]

Title 26 published on 2013-04-01.

The following are only the Rules published in the Federal Register after the published date of Title 26.

For a complete list of all Rules, Proposed Rules, and Notices view the Rulemaking tab.

  • 2015-03-18; vol. 80 # 52 - Wednesday, March 18, 2015
    1. 80 FR 13995 - Amendments to Excepted Benefits
      GPO FDSys XML | Text
      DEPARTMENT OF HEALTH AND HUMAN SERVICES, DEPARTMENT OF LABOR, DEPARTMENT OF THE TREASURY, Internal Revenue Service, Employee Benefits Security Administration
      Final rules.
      These final regulations are effective on May 18, 2015.
      26 CFR Part 54

Title 26 published on 2013-04-01

The following are ALL rules, proposed rules, and notices (chronologically) published in the Federal Register relating to 26 CFR Part 54 after this date.

  • 2015-03-18; vol. 80 # 52 - Wednesday, March 18, 2015
    1. 80 FR 13995 - Amendments to Excepted Benefits
      GPO FDSys XML | Text
      DEPARTMENT OF HEALTH AND HUMAN SERVICES, DEPARTMENT OF LABOR, DEPARTMENT OF THE TREASURY, Internal Revenue Service, Employee Benefits Security Administration
      Final rules.
      These final regulations are effective on May 18, 2015.
      26 CFR Part 54