§ 6039D.
(a)
In general
Every employer maintaining a specified fringe benefit plan during any year for any portion of which the applicable exclusion applies, shall file a return (at such time and in such manner as the Secretary shall by regulations prescribe) with respect to such plan showing for such year—
(1)
the number of employees of the employer,
(2)
the number of employees of the employer eligible to participate under the plan,
(3)
the number of employees participating under the plan,
(4)
the total cost of the plan during the year,
(5)
the name, address, and taxpayer identification number of the employer and the type of business in which the employer is engaged, and
(6)
the number of highly compensated employees among the employees described in paragraphs (1), (2), and (3).
(c)
Additional information when required by the Secretary
Any employer—
(1)
who maintains a specified fringe benefit plan during any year for which a return is required under subsection (a), and
(2)
who is required by the Secretary to file an additional return for such year,
shall file such additional return. Such additional return shall be filed at such time and in such manner as the Secretary shall prescribe and shall contain such information as the Secretary shall prescribe. The Secretary may require returns under this subsection only from a representative group of employers.
(d)
Definitions and special rules
For purposes of this section—
(1)
Specified fringe benefit plan
(3)
Special rule for multiemployer plans
(Added [Pub. L. 98–611, § 1(d)(1)], Oct. 31, 1984, [98 Stat. 3176]; amended [Pub. L. 99–514, title XI, § 1151(h)], title XVIII, § 1879(d)(1), Oct. 22, 1986, [100 Stat. 2507], 2906; [Pub. L. 100–647, title I, § 1011B(a)(24)], title III, § 3021(a)(15)(A), Nov. 10, 1988, [102 Stat. 3486], 3631; [Pub. L. 101–508, title XI, § 11704(a)(24)], Nov. 5, 1990, [104 Stat. 1388–519]; [Pub. L. 105–34, title XVI, § 1601(h)(2)(D)(iii)], Aug. 5, 1997, [111 Stat. 1092]; [Pub. L. 113–295, div. A, title II, § 221(a)(19)(B)(vii)], (108), Dec. 19, 2014, [128 Stat. 4040], 4053.)