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29 C.F.R. § 2560.502c-6

Civil penalties under section 502(c)(6).
CFR 2002 annual edition (revised as of 2002-07-01) · superseded Jul 1, 2003 · last amended by 67 FR 785, Jan. 7, 2002
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(a) In general.
(1) Pursuant to the authority granted the Secretary under section 502(c)(6) of the Employee Retirement Income Security Act of 1974, as amended (the Act), the administrator (within the meaning of section 3(16)(A) of the Act) of an employee benefit plan (within the meaning of section 3(3) of the Act and § 2510.3-1 of this chapter) shall be liable for civil penalties assessed by the Secretary under section 502(c)(6) of the Act in each case in which there is a failure or refusal to furnish to the Secretary documents requested under section 104(a)(6) of the Act and § 2520.104a-8 of this chapter.
(2) For purposes of this section, a failure or refusal to furnish documents shall mean a failure or refusal to furnish, in whole or in part, the documents requested under section 104(a)(6) of the Act and § 2520.104a-8 of this chapter at the time and in the manner prescribed in the request.
(b) Amount assessed.
(1) The amount assessed under section 502(c)(6) of the Act shall be an amount up to $100 a day determined by the Department of Labor, taking into consideration the amount of willfulness of the failure or refusal to furnish the documents requested under section 104(a)(6) of the Act, but in no event in excess of $1,000 per request. Subject to paragraph (b)(2) of this section, the amount shall be computed from the date of the administrator's failure or refusal to furnish any document or documents requested by the Department.
(2) For purposes of calculating the amount to be assessed under this section, the date of a failure or refusal to furnish documents shall not be earlier than the thirtieth day after service of the request under section 104(a)(6) of ERISA and § 2520.104a-8 of this chapter.
(c) Notice of intent to assess a penalty. Prior to the assessment of any penalty under section 502(c)(6) of the Act, the Department shall provide to the administrator of the plan a written notice that indicates the Department's intent to assess a penalty under section 502(c)(6) of the Act, the amount of the penalty, the period to which the penalty applies, and the reason(s) for the penalty.
(d) Waiver of assessed penalty. The Department may waive all or part of the penalty to be assessed under section 502(c)(6) of the Act on a showing by the administrator that the failure or refusal to furnish a document or documents requested by the Secretary was the result of matters reasonably beyond the administrator's control.
(e) Statement showing matters reasonably beyond the control of the plan administrator. Upon issuance by the Department of a notice of intent to assess a penalty, the administrator shall have 30 days from the date of the service of the notice, as described in paragraph (i) of this section, to file a statement that the failure resulted from matters reasonably beyond the control of the administrator or that the penalty, as calculated, should not be assessed. The statement must be in writing and set forth all the facts alleged as matters reasonably beyond the control of the administrator. The statement must contain a declaration by the administrator that the statement is made under the penalties of perjury.
(f) Failure to file a statement of matters reasonably beyond the control of the plan administrator. Failure to file a statement of matters reasonably beyond the control of the administrator within the 30-day period described in paragraph (e) of this section shall be deemed to constitute a waiver of the right to appear and contest the facts alleged in the notice, and such failure shall be deemed an admission of the facts alleged in the notice for purposes of any proceeding involving the assessment of a civil penalty under section 502(c)(6) of the Act. Such notice shall then become a final order of the Secretary, within the meaning of § 2570.111(g) of this chapter.
(g) Notice of determination on statement of matters reasonably beyond the control of the plan administrator.
(1) The Department, following a review of all of the facts alleged in support of a complete or partial waiver of the penalty, shall notify the administrator, in writing, of its intention to waive the penalty, in whole or in part, and/or assess a penalty. If it is the intention of the Department to assess a penalty, the notice shall indicate the amount of the penalty, not to exceed the amount described in paragraph (b) of this section. This notice is a “pleading” for purposes of § 2570.111(m) of this chapter.
(2) Except as provided in paragraph (h) of this section, a notice issued pursuant to paragraph (g)(1) indicating the Department's intention to assess a penalty shall become a final order, within the meaning of § 2570.111(g) of this chapter, 30 days after the date of service of the notice.
(h) Administrative hearing. A notice issued pursuant to paragraph (g) of this section will become the final order of the Department of Labor, unless, within 30 days from the date of the service of the notice, the administrator or representative thereof files a request for a hearing under § 2570.110 through § 2570.121 of this chapter, and files an answer to the notice. The request for hearing and answer shall be filed in accordance with § 2570.112 of this chapter. The answer opposing the proposed sanction shall be in writing, and supported by reference to specific circumstances or facts surrounding the notice of determination issued pursuant to paragraph (g) of this section.
(i) Service of notice.
(1) Service of notice under this section shall be made by:
(i) Delivering a copy to the administrator or representative thereof;
(ii) Leaving a copy at the principal office, place of business, or residence of the administrator or representative thereof; or
(iii) Mailing a copy to the last known address of the administrator or representative thereof.
(2) If service is accomplished by certified mail, service is complete upon mailing. If done by regular mail, service is complete upon receipt by the addressee.
(j) Liability.
(1) If more than one person is responsible as administrator for the failure to furnish the document or documents requested under section 104(a)(6) of the Act and its implementing regulations (§ 2520.104a-8 of this chapter), all such persons shall be jointly and severally liable with respect to such failure.
(2) Any person, or persons under paragraph (j)(1) of this section, against whom a civil penalty has been assessed under section 502(c)(6) of the Act pursuant to a final order, within the meaning of § 2570.111(g) of this chapter, shall be personally liable for the payment of such penalty.
(k) Cross-reference. See §§ 2570.110 through 2570.121 of this chapter for procedural rules relating to administrative hearings under section 502(c)(6) of the Act.
Source credit, amendments & notes

[67 FR 785, Jan. 7, 2002]

29 C.F.R. § 2560.502c-6 — Civil penalties under section 502(c)(6). · CFR 2002 annual edition (revised as of 2002-07-01) · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr29-2560.502c-6&asof=1994-06-10 · printed Oct 16, 2026
On this page
  • (a) In general.
  • (b) Amount assessed.
  • (c) Notice of intent to assess a penalty.
  • (d) Waiver of assessed penalty.
  • (e) Statement showing matters reasonably beyond the control of …
  • (f) Failure to file a statement of matters reasonably beyond th…
  • (g) Notice of determination on statement of matters reasonably …
  • (h) Administrative hearing.
  • (i) Service of notice.
  • (j) Liability.
  • (k) Cross-reference.
Implements
ERISA § 502 (29 U.S.C. § 1132) Civil enforcement
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Also cited in 1 other documents
Department of Labor (EBSA)
Final Rules
  • 81 FR 43430 Jul 1, 2016 — Department of Labor Federal Civil Penalties Inflation Adjustment Act Catch-Up Adjustments (b)(1)

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Each row is a version of the text as published by the official source. Code dates are the edition/release point that first reflected the change; regulation dates are eCFR effective dates. The library checks the official sources automatically, so new versions appear here on their own; “run” opens the sync that recorded a version.

EffectiveThroughSourceAmended by
Jul 1, 2002Jun 30, 2003CFR 2002 annual edition (revised as of 2002-07-01) run 12767 FR 785, Jan. 7, 2002View
Jul 1, 2003Jun 30, 2016CFR 2015 annual edition (revised as of 2015-07-01) run 12768 FR 3735, Jan. 24, 2003View · Redline (sign in)
Jul 1, 2016Dec 31, 2016CFR 2016 annual edition (revised as of 2016-07-01) run 12768 FR 3735, Jan. 24, 2003View · Redline (sign in)
Jan 1, 2017currenteCFR amendment effective 2017-01-01 run 281 FR 43453, July 1, 2016View · Redline (sign in)
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