26 U.S. Code § 6039I - Returns and records with respect to employer-owned life insurance contracts
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(a) In general
Every applicable policyholder owning 1 or more employer-owned life insurance contracts issued after the date of the enactment of this section shall file a return (at such time and in such manner as the Secretary shall by regulations prescribe) showing for each year such contracts are owned—
(4) the name, address, and taxpayer identification number of the applicable policyholder and the type of business in which the policyholder is engaged, and
(b) Recordkeeping requirement
Source(Added Pub. L. 109–280, title VIII, § 863(b),Aug. 17, 2006, 120 Stat. 1023.)
References in Text
The date of the enactment of this section, referred to in subsec. (a), is the date of enactment of Pub. L. 109–280, which was approved Aug. 17, 2006.
Section applicable to life insurance contracts issued after Aug. 17, 2006, except for a contract issued after such date pursuant to an exchange described in section 1035 of this title for a contract issued on or prior to that date, and any material change to cause the contract to be treated as a new contract, with exception in the case of a master contract, see section 863(d) ofPub. L. 109–280, set out as an Effective Date of 2006 Amendment note under section 101 of this title.
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