[USC02] 26 USC 6692: Failure to file actuarial report
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26 USC 6692: Failure to file actuarial report Text contains those laws in effect on August 12, 2020
From Title 26-INTERNAL REVENUE CODESubtitle F-Procedure and AdministrationCHAPTER 68-ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIESSubchapter B-Assessable PenaltiesPART I-GENERAL PROVISIONS

§6692. Failure to file actuarial report

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.

(Added Pub. L. 93–406, title II, §1033(b), Sept. 2, 1974, 88 Stat. 948 .)

Effective Date

Section effective Sept. 2, 1974, see section 1034 of Pub. L. 93–406, set out as a note under section 6057 of this title.