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26 U.S.C. § 6059

Periodic report of actuary

United States · Title 26 — INTERNAL REVENUE CODE · Status: effective

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26 U.S.C. § 6059, Periodic report of actuary, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/464007
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Full text

The actuarial report described in subsection (b) shall be filed by the plan administrator (as defined in section 414(g) of each defined benefit plan to which section 412 applies, for the first plan year for which section 412 applies to the plan and for each third plan year thereafter (or more frequently if the Secretary determines that more frequent reports are necessary). The actuarial report of a plan required by subsection (a) shall be prepared and signed by an enrolled actuary (within the meaning of section 7701(a)(35)) and shall contain— a statement— The actuarial report and statement required by this section shall be filed at the time and in the manner provided by regulations prescribed by the Secretary. For coordination between the Department of the Treasury and the Department of Labor with respect to the report required to be filed under this section, see section 3004 of title III of the Employee Retirement Income Security Act of 1974.

Legislative history

The public laws that enacted or amended this section. Tallies are for the whole bill as it passed each chamber — often an omnibus covering far more than this provision — not a vote on this section alone.

  • Enacted byPub. L. 93-406(H.R. 2)1974-09-02
    Employee Retirement Income Security Act of 1974
    House: no recorded tallySenate: no recorded tally
  • Amended byPub. L. 94-455(H.R. 10612)1976-10-04
    Tax Reform Act of 1976
    House: no recorded tallySenate: no recorded tally
  • Amended byPub. L. 109-280(H.R. 4)2006-08-17
    Pension Protection Act of 2006
    House: 279–131Senate: 93–5
  • Amended byPub. L. 113-97(H.R. 4275)2014-04-07
    Cooperative and Small Employer Charity Pension Flexibility Act
    House: no recorded tallySenate: no recorded tally
  • Amended byPub. L. 115-141(H.R. 1625)2018-03-23
    Consolidated Appropriations Act, 2018
    House: 256–167Senate: no recorded tally