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Pension Resource

Treas. Reg. § 54.6011-1T

General requirement of return, statement, or list (temporary).
eCFR amendment effective 2016-12-30 · current · last amended by T.D. 9492, 75 FR 38709, July 6, 2010
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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]
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; T.D. 9492, 75 FR 38709, July 6, 2010]

Treas. Reg. § 54.6011-1T — General requirement of return, statement, or list (temporary). · eCFR amendment effective 2016-12-30 · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr26-54.6011-1T&asof=2011-04-01 · printed Oct 16, 2026
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  • (a) Tax on reversions of qualified plan assets to employer.
  • (b) (b) [Reserved]
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)