26 U.S.C. § 6692 — Failure to file actuarial report
submitted 52 years ago by Pub. L. 93-406 to r/title-26-INTERNAL-REVENUE-CODE · 61 words · no verdicts yet
The administrator of a defined-benefit plan subject to section 412 owes $1,000 for each failure to file the required actuarial report on time and in the required manner, unless reasonable cause is shown.
The administrator, as defined in section 414(g), of each defined-benefit plan subject to section 412 must pay $1,000 for each failure to file the report required by section 6059 at the required time and in the required manner, unless reasonable cause caused the failure.
The plan administrator (as defined in section 414(g)) of each defined benefit plan* to which section 412 applies who fails to file the report required by section 6059 at the time and in the manner required by section 6059, shall pay a penalty of $1,000 for each such failure unless it is shown that such failure is due to reasonable cause.
Source credit: (Added Pub. L. 93–406, title II, § 1033(b), Sept. 2, 1974, 88 Stat. 948.)
- 1974Enacted · Pub. L. 93-406 · 88 Stat. 948
A history note hasn’t been published yet. The record shows enactment by Pub. L. 93-406 on 1974-09-02.
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