26 U.S.C. § 6057 — Annual registration, etc.

(a) Annual registration. (1) Within the period set by regulation after each plan year, the plan administrator, as defined in section 414(g), of each plan subject to the specified ERISA vesting standards must file a registration statement with the Secretary^*. (2) It must list (A) the plan name; (B) the administrator’s name and address; (C) each participant’s name and taxpayer^* identifying number when the participant (i) separated from covered service during the year, (ii) had a deferred vested benefit at year-end, and (iii) was not paid retirement benefits during the year; (D) the nature, amount, and form of that benefit; and (E) other required information. When filing, the administrator must provide evidence satisfactory to the Secretary that the subsection (e) requirement was met.

(b) Status changes. The administrator must report, at the regulatory time, any plan-name change, administrator-name or address change, termination, merger or consolidation with another plan, or division into two or more plans. (c) Voluntary reports. To the extent regulations allow, the Secretary may receive from covered plans and other plans, including governmental or church plans, information the administrator wishes to file about deferred vested rights, including for plan years before January 1, 1974. (d) The Secretary must send copies of information obtained under this section to the Commissioner^* of Social Security. (e) Before the registration deadline, the administrator must give each participant described in (a)(2)(C) an individual statement containing the information required for that participant and notice of benefits forfeitable if the participant dies before a stated date. (f) After consulting the Commissioner, the Secretary may issue necessary regulations; multiemployer plans are covered only as regulations provide. (g) Covered 403(b) multiple-employer annuity plans are treated as one plan. (h) Penalties are addressed in sections 6652(d) and 6690, and Treasury-Labor coordination in ERISA section 3004.