26 USC 6057 - Annual registration, etc.

U.S Code last checked for updates: Dec 19, 2025

§ 6057.

Annual registration, etc.

(a)

Annual registration

(1)

General rule

(2)

Contents

The registration statement required by paragraph (1) shall set forth—

(A)

the name of the plan,

(B)

the name and address of the plan administrator,

(C)

the name and taxpayer identifying number of each participant in the plan—

(i)

who, during such plan year, separated from the service covered by the plan,

(ii)

who is entitled to a deferred vested benefit under the plan as of the end of such plan year, and

(iii)

with respect to whom retirement benefits were not paid under the plan during such plan year,

(D)

the nature, amount, and form of the deferred vested benefit to which such participant is entitled, and

(E)

such other information as the Secretary may require.

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—

(1)

any change in the name of the plan,

(2)

any change in the name or address of the plan administrator,

(3)

the termination of the plan, or

(4)

the merger or consolidation of the plan with any other plan or its division into two or more plans.

(c)

Voluntary reports

To the extent provided in regulations prescribed by the Secretary, the Secretary may receive from—

(1)

any plan to which subsection (a) applies, and

(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

(e)

Individual statement to participant

(f)

Regulations

(1)

In general

(2)

Plans to which more than one employer contributes

(g)

403(b) multiple employer plans treated as one plan

(h)

Cross references

(Added Pub. L. 93–406, title II, § 1031(a), Sept. 2, 1974,

cite as: 26 USC 6057