77 FR 37352 — Reporting and Notice Requirements for Deferred Vested Benefits Under Section 6057 IRCProposed Rules (FR)Proposed Jun 21, 2012related by meaning
…tion 6057 to the Commissioner of Social Security. Section 6057(e) of the Code and section 105(c) of ERISA require each plan administrator that is subject to the reporting requirements of section 6057 to furnish to each deferred vested participant an individual statement setting forth the information required by section…
86 FR 39910 — Electronic-Filing Requirements for Specified Returns and Other Documents IRCProposed Rules (FR)Proposed Jul 23, 2021★ strong match
… Relating to Information Required in Connection With Certain Plans of Deferred Compensation Section 6058(a) generally requires that every employer maintaining a pension, annuity, stock bonus, profit-sharing, or other funded plan of deferred compensation, or the plan administrator (within the meaning of section 414(g)) …
78 FR 53704 — Employee Retirement Benefit Plan Returns Required on Magnetic Media IRCProposed Rules (FR)Proposed Aug 30, 2013★ strong match
…onsolidation of the plan with another plan (or the plan's division into two or more plans). Section 6058(a) generally requires that every employer maintaining a pension, annuity, stock bonus, profit-sharing, or other funded plan of deferred compensation, or the plan administrator within the meaning of section 414(g) of…
IRCRegulationsDec 19, 2016
(f) (f) Effective dates
(f)(1) (1) Section 6058 (a) requirements. The rules with respect to annual returns required under section 6058(a) (the rules in this section, other than paragraph (e) thereof) are effective for plan years beginning after September 2, 1974.
(f)(2) (2) Section 6058(b) requirements. The requirement…
79 FR 58256 — Employee Retirement Benefit Plan Returns Required on Magnetic Media IRCFinal Rules (FR)Sep 29, 2014
rules in § 1.6058-2(d)(3)(iii) will apply.
(e)
Example.
The following example illustrates the provisions of paragraph (d)(4) of this section:
Example. In 2015, P, the plan administrator of Plan B, is required to file 252 returns (including Forms 1099-R, “Distributions From Pensions, Annuities, Retirement or Profit-Shar…
88 FR 11754 — Electronic-Filing Requirements for Specified Returns and Other Documents IRCFinal Rules (FR)Feb 23, 2023★ strong match
…iled under section 6057 for plan years that begin on or after January 1, 2024.
Par. 32.
Section 301.6058-2 is amended by:
a. Revising the section heading.
b. Revising paragraphs (a), (b), and (d)(1).
c. Revising the heading of paragraph (d)(3).
d. Revising paragraphs (d)(3)(i) and (iii), (e), and (f).
The revisions rea…
Rev. Proc. 2015-32 — This revenue procedure establishes a permanent program providing administrative relief to the plan administrators and plan sponsors of certain retirement plans… IRCRevenue ProceduresJun 15, 2015★ strong match
…t to the reporting requirements of Title I of the Employee Retirement Income Security Act of 1974 (“ERISA”) (Pub. L. No. 93–406).
SECTION 2. BACKGROUND
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, 2014★ strong match
…t to the reporting requirements of Title I of the Employee Retirement Income Security Act of 1974 (“ERISA”). This revenue procedure also requests comments as to whether a permanent relief program should be established and, if so, how fees should be determined.
SECTION 2. BACKGROUND
Notice 2014-35 — This notice provides administrative relief from the penalties under §§ 6652(d), 6652(e), and 6692 of the Code for a failure to timely comply with certain annua… IRCNoticesJun 2, 2014★ strong match
…be subject to penalties under both Title I of the Employee Retirement Income Security Act of 1974 (“ERISA”) and the Code. The Secretary of Labor has the authority under section 502(c)(2) of ERISA and 29 CFR 2575.502c–2 to assess civil penalties of up to $1,100 per day against plan administrators that fail or refuse to …
Treas. Reg. § 301.6058-2(a) — Required use of electronic form for filing requirements relating to information required in connection with certain plans of deferred compensation. IRCRegulationsFeb 23, 2023
(a) (a) Electronic-filing requirements under section 6058. A return required under section 6058 with respect to an employee benefit plan must be filed electronically if the filer is required by the Internal Revenue Code or regulations to file at least 10 returns during the calendar year that includes the first day of t…
84 FR 51471 — Application of the Employer Shared Responsibility Provisions and Certain Nondiscrimination Rules to Health Reimbursement Arrangements and Other Account-Based G… IRCProposed Rules (FR)Proposed Sep 30, 2019related by meaning
assist taxpayers, plan administrators, and software developers to prepare for the reporting associated with individual coverage HRAs.
b. Section 6055 Section 6055 provides that all persons who provide MEC to an individual must report certain information to the IRS that identifies covered individuals and the period of …
IRCFinal Rules (FR)May 23, 2022★ strong match
…ry Authority Accordingly, pursuant to the authority in sections 101, 103, 104, 109, 110 and 4065 of ERISA and sections 6058 and 6059 of the Code, the Form 5500 Annual Return/Report and the instructions thereto are proposed to be amended as set forth herein.
Signed at Washington, DC, this 9th day of May, 2022.
Ali Khawa…
IRCCode / StatuteJan 6, 2025related by meaning
(e) (e) Individual statement to participant Each plan administrator required to file a registration statement under subsection (a) shall, before the expiration of the time prescribed for the filing of such registration statement, also furnish to each participant described in subsection (a)(2)(C) an individual statement…
Notice 2009-71 — Special rules governing eligible combined plans. The Treasury Department and the Service plan to issue guidance relating to eligible combined plans under secti… IRCNoticesAug 31, 2009★ strong match
…rporation under the Employee Retirement Income Security Act of 1974, as amended, Public Law 93-406 (ERISA). The plan administrator generally satisfies annual reporting requirements with respect to each of the three agencies by filing the Form 5500.
Code § 414(x)
Section 414(x) of the Code, added by section 903(a) of PP…
IRCCourt RulingsJun 4, 1984related by meaning
nd holding of employer securities and employer real property by certain plans. Section 408, ERISA, sets forth exemptions from prohibited transactions. Violations of the labor provisions contained in ERISA may result in any number of sanctions against the fiduciary. For example, under section 409(a), ERISA, a fiduciary …
I.R.C. § 6058(g) — Information required in connection with certain plans of deferred compensation IRCCode / StatuteJan 5, 2023related by meaning
(g) (g) Cross references For provisions relating to penalties for failure to file a return required by this section, see section 6652(e). For coordination between the Department of the Treasury and the Department of Labor with respect to the information required under this section, see section 3004 of title III of the …
IRCRegulationsDec 30, 2015
…ached to the annual return relating to minimum funding standards required to be filed under section 6058 with respect to the plan year to which the election relates.
(b)(2) (2) In the event that an amendment to which paragraph (a) of this section applies is adopted after the filing of the annual return required under s…
78 FR 218 — Shared Responsibility for Employers Regarding Health Coverage IRCProposed Rules (FR)Proposed Jan 2, 2013related by meaning
g the nondeductibility of certain excise taxes, including those under chapter 43, an assessable payment imposed under section 4980H is not deductible. VII. Information Reporting Under Section 6056
Applicable large employer members are required to report certain information on employer-provided health coverage under sec…
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, 2011related by meaning
…ect to the vesting standards of section 203 of the Employee Retirement Income Security Act of 1974 (ERISA) to report certain information relating to each plan participant with a deferred vested benefit in accordance with regulations prescribed by the Secretary of Treasury. Schedule SSA, an attachment to the Annual Retu…
Notice 2024-2 — Miscellaneous Changes Under the SECURE 2.0 Act of 2022 IRCNoticesModified Jan 8, 2024related by meaning
he anti-cutback relief from the requirements of section 204(g) of ERISA provided by section 501 of the SECURE 2.0 Act.
(c) Eligible governmental plans The deadline to amend an eligible governmental plan is the later of (1) December 31, 2029, or (2) if applicable, the first day of the first plan year beginning more than…