77 FR 37352 — Reporting and Notice Requirements for Deferred Vested Benefits Under Section 6057 IRCProposed Rules (FR)Proposed Jun 21, 2012★ strong match
…il 1, 2008 edition of 26 CFR part 301, applies for periods before the general effective date.
§ 301.6057-1
[Amended]
Par. 5. Section 301.6057-1 is amended by removing the language “schedule SSA” and adding “Form 8955-SSA” in its place.
Par. 6.
Section 301.6057-2 is amended by revising paragraph (c) as follows:
§ 301.60…
86 FR 39910 — Electronic-Filing Requirements for Specified Returns and Other Documents IRCProposed Rules (FR)Proposed Jul 23, 2021★ strong match
ting requirements under section 6057 is Form 8955-SSA, Annual Registration Statement Identifying Separated Participants with Deferred Vested Benefits. Section 6057(b) provides that any plan administrator required to register under section 6057(a) must, within the time prescribed by regulations, also notify the Secretar…
88 FR 11754 — Electronic-Filing Requirements for Specified Returns and Other Documents IRCFinal Rules (FR)Feb 23, 2023★ strong match
…ts relating to deferred vested retirement benefit.
(a)
Electronic-filing requirements under section 6057. A registration statement required under section 6057(a) or a notification required under section 6057(b) with respect to an employee benefit plan must be filed electronically if the filer is required by the Interna…
78 FR 53704 — Employee Retirement Benefit Plan Returns Required on Magnetic Media IRCProposed Rules (FR)Proposed Aug 30, 2013★ strong match
f the plan year. For purposes of the regulations under section 6057, the term filer means the plan administrator within the meaning of section 414(g). The proposed regulations under section 6057 provide that if a filer that is required to file electronically fails to do so, the filer is deemed to have failed to file th…
I.R.C. § 6652(d)(2) — Failure to file certain information returns, registration statements, etc. IRCCode / StatuteJan 24, 2020related by meaning
…tification of change of status In the case of failure to file a notification required under section 6057(b) (relating to notification of change of status) on the date prescribed therefor (determined without regard to any extension of time for filing), unless it is shown that such failure is due to reasonable cause, the…
Treas. Reg. § 301.6057-1(b) — Employee retirement benefit plans; identification of participant with deferred vested retirement benefit. IRCRegulationsAug 27, 2021
(b) (b) Plans to which more than one employer contributes
(b)(1) (1) Application. Section 6057 and this section apply to a plan to which more than one employer contributes with the modifications set forth in this paragraph. For purposes of section 6057 and this section, whether or not more than one employer contributes…
IRCRegulationsFeb 23, 2023★ strong match
…st will specify the type of filing (that is, a registration statement or notification under section 6057) and the period to which it applies.
(b)(2) (2) Exemptions. The Commissioner may provide exemptions from the requirements of this section to promote effective and efficient tax administration. A submission claiming …
Notice 2024-35 — This notice provides relief with respect to certain required minimum distributions (RMDs) that are not made in 2024. This relief was provided with respect to c… IRCNoticesMay 6, 2024
… and Kathleen Hannick (2020). “Fixed Indemnity Coverage is a Problematic Form of “Junk” Insurance,” USC-Brookings Schaeffer Initiative for Health Policy, available at: https://www.brookings.edu/blog/usc-brookings-schaeffer-on-health-policy/2020/08/04/fixed-indemnity-health-coverage-is-a-problematic-form-of-junk-insuran…
IRCCode / StatuteJan 6, 2025related by meaning
(h) (h) Cross references For provisions relating to penalties for failure to register or furnish statements required by this section, see section 6652(d) and section 6690. For coordination between Department of the Treasury and the Department of Labor with regard to administration of this section, see section 3004 of t…
79 FR 58256 — Employee Retirement Benefit Plan Returns Required on Magnetic Media IRCFinal Rules (FR)Sep 29, 2014
…r part 301 continues to read in part as follows:
Authority:
26 U.S.C. 7508* * *
Par. 2.
Section 301.6057-3 is added to read as follows:
§ 301.6057-3
Required use of magnetic media for filing requirements relating to deferred vested retirement benefit.
(a)
Magnetic media filing requirements under section 6057.
A registr…
75 FR 38700 — Excise Taxes on Prohibited Tax Shelter Transactions and Related Disclosure Requirements; Disclosure Requirements With Respect to Prohibited Tax Shelter Transac… IRCFinal Rules (FR)Jul 6, 2010related by meaning
to the transaction on or before the first date on which the transaction is required to be disclosed by the person under section 6011.
Special Analyses It has been determined that this Treasury decision is not a significant regulatory action as defined in Executive Order 12866. Therefore, a regulatory assessment is not …
86 FR 55980 — Requirements Related to Surprise Billing; Part II IRCFinal Rules (FR)Oct 7, 2021
…
See
Hannick, Kathleen and Loren Adler. “Provider Charges Relative to Medicare Rates, 2012-2018.” USC-Brookings Schaeffer on Health Policy. (May 2021).
https://www.brookings.edu/blog/usc-brookings-schaeffer-on-health-policy/2021/05/03/provider-charges-relative-to-medicare-rates-2012-2018/.
Back to Citation
210…
89 FR 23338 — Short-Term, Limited-Duration Insurance and Independent, Noncoordinated Excepted Benefits Coverage IRCFinal Rules (FR)Apr 3, 2024
…hleen Hannick (2020). “Fixed Indemnity Health Coverage Is a Problematic Form of `Junk Insurance,' ” USC-Brookings Schaeffer Initiative for Health Policy, available at:
https://www.brookings.edu/blog/usc-brookings-schaeffer-on-health-policy/2020/08/04/fixed-indemnity-health-coverage-is-a-problematic-form-of-junk-i…
77 FR 42462 — Reporting and Notice Requirements for Deferred Vested Benefits Under Section 6057; Correction IRCProposed Rules (FR)Proposed Jul 19, 2012★ strong match
Document Headings
Document headings vary by document type but may contain
the following:
the agency or agencies that issued and signed a document
the number of the CFR title and the number of each part
the document amends, proposes to amend, or is directly
related to
the agency docket number / agency internal file numb…
88 FR 37186 — Malta Personal Retirement Scheme Listed Transaction IRCProposed Rules (FR)Proposed Jun 7, 2023related by meaning
to, ownership of, and distributions from, foreign trusts. Section 6677 imposes penalties on a U.S. person for failing to comply with section 6048.
See also Notice 97-34, 1997-1 C.B. 422. Under section 6048(d)(4), the Secretary may suspend or modify any requirement under section 6048 if the United States has no signific…
88 FR 41499 — Electronic-Filing Requirements for Specified Returns and Other Documents; Correction IRCFinal Rules (FR)Jun 27, 2023related by meaning
rection are under section 6050I of the Internal Revenue Code. Both the Notice of Proposed Rulemaking (NPRM) that was published in the
Federal Register on July 23, 2021 (86 FR 39910), and TD 9972 inadvertently omitted two sentences from § 1.6050I-1(a)(3)(ii) and (c)(1)(iv) in the drafting process, which resulted in the …
Ann. 2011-21 — Replacement of Schedule SSA (Form 5500) with Form 8955-SSA. This announcement designates Form 8955-SSA, Annual Registration Statement Identifying Separated Par… IRCAnnouncementsMar 21, 2011
…ts With Deferred Vested Benefits, as the form to be used to satisfy the reporting requirements of § 6057(a) of the Internal Revenue Code for plan years beginning on or after January 1, 2009, and sets forth the due dates for filing the Form 8955-SSA for the 2009 plan year and subsequent plan years.
Section 6057(a) requi…
IRCRegulationsDec 19, 2016
…ator (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—
(a)(1) (1) A change in the…
Rev. Proc. 2014-32 — This revenue procedure establishes a pilot program providing administrative relief to plan administrators and plan sponsors of certain retirement plans from th… IRCRevenue ProceduresJun 2, 2014related by meaning
edure should be mailed to:
Internal Revenue Service
Employee Plans Delinquent Filer Program
EP Classification
9350 Flair Drive
El Monte, CA 91731-2828 .05. Private delivery services. Certain private delivery services designated by the Service can be used to meet the rule that timely mailing is treated as timely filing/…
PLR 200521012 — Special Rules for Pensions, Annuities, and Certain Other Deferred Income IRCPrivate Letter RulingsMay 27, 2005related by meaning
s in the course of such trade or business during any calendar year
remuneration to any person for services performed by such person, and the aggregate of such remuneration paid to such person is $600 or more, then the service-recipient
shall make a return, according to the forms or regulations prescribed by the Secreta…