26 U.S. Code § 6057 - Annual registration, etc.
prev | next
(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.
The registration statement required by paragraph (1) shall set forth—
(C) the name and taxpayer identifying number of each participant in the plan—
(ii) who is entitled to a deferred vested benefit under the plan as of the end of such plan year, and
(D) the nature, amount, and form of the deferred vested benefit to which such participant is entitled, and
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—
(c) Voluntary reports
To the extent provided in regulations prescribed by the Secretary, the Secretary may receive from—
(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.
(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.
(g) Cross references
For provisions relating to penalties for failure to register or furnish statements required by this section, see section 6652 (d) andsection 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.
Source(Added Pub. L. 93–406, title II, § 1031(a),Sept. 2, 1974, 88 Stat. 943; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A),Oct. 4, 1976, 90 Stat. 1834; Pub. L. 98–369, div. B. title VI, § 2663(j)(5)(D),July 18, 1984, 98 Stat. 1171; Pub. L. 98–397, title II, § 206,Aug. 23, 1984, 98 Stat. 1449; Pub. L. 99–514, title XV, § 1501(d)(1)(F),Oct. 22, 1986, 100 Stat. 2740; Pub. L. 103–296, title I, § 108(h)(5),Aug. 15, 1994, 108 Stat. 1487.)
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.
1994—Subsecs. (d), (f)(1). Pub. L. 103–296substituted “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).
1984—Subsec. (d). Pub. L. 98–369substituted “Secretary of Health and Human Services” for “Secretary of Health, Education, and Welfare”.
Subsec. (e). Pub. L. 98–397inserted 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. 98–369substituted “Secretary of Health and Human Services” for “Secretary of Health, Education, and Welfare”.
1976—Pub. L. 94–455struck out “or his delegate” after “Secretary” wherever appearing.
Effective Date of 1994 Amendment
Amendment by Pub. L. 103–296effective Mar. 31, 1995, see section 110(a) ofPub. 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. 99–514applicable to returns the due date for which (determined without regard to extensions) is after Dec. 31, 1986, see section 1501(e) ofPub. 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. 98–397applicable to plan years beginning after Dec. 31, 1984, except as otherwise provided, see sections 302 and 303 ofPub. L. 98–397, set out as a note under section 1001 of Title 29, Labor.
Amendment by Pub. L. 98–369effective 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) ofPub. L. 98–369, set out as a note under section 401 of Title 42, The Public Health and Welfare.
Pub. L. 93–406, title X, § 1034,Sept. 2, 1974, 88 Stat. 948, as amended by Pub. L. 99–514, § 2,Oct. 22, 1986, 100 Stat. 2095, provided that: “This part [part 3 (§§ 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 ofPub. 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