26 U.S.C. § 6692
Failure to file actuarial report
United States · Title 26 — INTERNAL REVENUE CODE · Status: effective
Cite this
- Citation
- 26 U.S.C. § 6692, Failure to file actuarial report, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/464263
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Full text
The plan administrator (as defined in section 414(g)) of each defined benefit plan to which section 412 applies who fails to file the report required by section 6059 at the time and in the manner required by section 6059, shall pay a penalty of $1,000 for each such failure unless it is shown that such failure is due to reasonable cause.
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.
- Employee Retirement Income Security Act of 1974House: no recorded tallySenate: no recorded tally