Brief Case
Pension Resource

Treas. Reg. § 301.6057-2

Employee retirement benefit plans; notification of change in plan status.
eCFR amendment effective 2016-12-19 · current · last amended by T.D. 7561, 43 FR 38006, Aug. 25, 1978
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Amended effective Apr 1, 2000 by T.D. 7561, 43 FR 38006, Aug. 25, 1978. See what changed
(a) Change in plan status. The plan administrator (within the meaning of section 414(g)) of an employee retirement benefit plan defined in § 301.6057-1(a)(3) (including a plan to which more than one employer contributes, as described in § 301.6057-1(b)(1)) must notify the Internal Revenue Service of the following changes in plan status—
(1) A change in the name of the plan.
(2) A 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 another plan or the division of the plan into two or more plans.
(b) Notification. A notification of a change in status described in paragraph (a) of this section, must be filed on the Annual Return/Report of Employee Benefit Plan (form 5500 series) for the plan year in which the change in status occurred. The notification must be filed at the time and place and in the manner prescribed in the form and any accompanying instructions.
(c) Penalty. For amounts imposed in the case of failure to file a notification of a change in plan status required by section 6057(b) and this section, see section 6652(e)(2).
(d) Effective date. This section is effective for changes in plan status occurring within plan years beginning after December 31, 1975.
Source credit, amendments & notes

[T.D. 7561, 43 FR 38006, Aug. 25, 1978]

Treas. Reg. § 301.6057-2 — Employee retirement benefit plans; notification of change in plan status. · eCFR amendment effective 2016-12-19 · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr26-301.6057-2 · printed Oct 16, 2026
On this page
  • (a) Change in plan status.
  • (b) Notification.
  • (c) Penalty.
  • (d) Effective date.
Implements
I.R.C. § 6057 Annual registration, etc.
Cited by (code & regs)
Guidance addressing this section

No documents are primarily about this section.

Also cited in 1 other documents
IRS / Treasury
Proposed Rules
  • 77 FR 37352Proposed Jun 21, 2012 — Reporting and Notice Requirements for Deferred Vested Benefits Under Section 6057

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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
Apr 1, 1998Mar 31, 2000CFR 1999 annual edition (revised as of 1999-04-01) run 127T.D. 7561, 43 FR 38006, Aug. 25, 1978View
Apr 1, 2000currenteCFR amendment effective 2016-12-19 run 2T.D. 7561, 43 FR 38006, Aug. 25, 1978View · Redline (sign in)
Provision-level history (blame)