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Pension Resource

Treas. Reg. § 54.6011-1T

General requirement of return, statement, or list (temporary).
CFR 2010 annual edition (revised as of 2010-04-01) · superseded Apr 1, 2011 · last amended by 72 FR 45895, Aug. 16, 2007
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(a) Tax on reversions of qualified plan assets to employer. Every employer liable for the tax imposed under section 4980(a) with respect to an employer reversion (as defined in section 4980(c)(2)) shall file a quarterly return on Form 5330 and shall include therein the information required by such form and the instructions issued with respect thereto. The quarterly return on Form 5330 shall be filed with respect to employer reversions from each qualified plan (as defined in section 4980(c)(1)).
(b) [Reserved]
(c) Entity manager tax on prohibited tax shelter transactions
(1) In general. Any entity manager of a tax-exempt entity described in section 4965(c)(4), (c)(5), (c)(6), or (c)(7) who is liable for tax under section 4965(a)(2) shall file a return on Form 5330, “Return of Excise Taxes Related to Employee Benefit Plans,” on or before the 15th day of the fifth month following the close of such entity manager's taxable year during which the entity entered into the prohibited tax shelter transaction, and shall include therein the information required by such form and the instructions issued with respect thereto.
(2) Transition rule. A Form 5330, “Return of Excise Taxes Related to Employee Benefit Plans,” for an excise tax under section 4965 that is or was due on or before October 4, 2007 will be deemed to have been filed on the due date if it is filed by October 4, 2007 and if the section 4965 tax that was required to be reported on that Form 5330 is paid by October 4, 2007.
(d) Effective/applicability date
(1) In general. Paragraph (c) of this section is applicable on July 6, 2007.
(2) Expiration date. Paragraph (c) of this section will expire on July 6, 2010.
Source credit, amendments & notes

[T.D. 8133, 52 FR 10563, Apr. 2, 1987 as amended by T.D. 9334, 72 FR 36873, July 6, 2007; 72 FR 45895, Aug. 16, 2007]

Treas. Reg. § 54.6011-1T — General requirement of return, statement, or list (temporary). · CFR 2010 annual edition (revised as of 2010-04-01) · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr26-54.6011-1T&asof=2008-04-01 · printed Oct 16, 2026
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  • (a) Tax on reversions of qualified plan assets to employer.
  • (b) (b) [Reserved]
  • (c) Entity manager tax on prohibited tax shelter transactions
  • (d) Effective/applicability date
Guidance addressing this section

No documents are primarily about this section.

Also cited in 1 other documents
IRS / Treasury
Final Rules
  • 75 FR 38700 Jul 6, 2010 — Excise Taxes on Prohibited Tax Shelter Transactions and Related Disclosure Requirements; Disclosure Requirements With Respect to Prohibited Tax Shelter Transac… (c)

No court rulings in the library cite this provision yet.

Private Letter Rulings (1)
Private Letter Rulings (1)
Also cite this provision (1)
  • PLR 200226001 Jun 28, 2002 — Tax on Reversion of Qualified Plan Assets to Employer UIL 4980.00-00

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
Apr 1, 1997Mar 31, 2008CFR 2007 annual edition (revised as of 2007-04-01) run 127T.D. 8133, 52 FR 10563, Apr. 2, 1987View
Apr 1, 2008Mar 31, 2011CFR 2010 annual edition (revised as of 2010-04-01) run 12772 FR 45895, Aug. 16, 2007View · Redline (sign in)
Apr 1, 2011currenteCFR amendment effective 2016-12-30 run 6T.D. 9492, 75 FR 38709, July 6, 2010View · Redline (sign in)
Provision-level history (blame)