26 U.S.C. § 6057 | Annual registration, etc.

(a)

Annual registration

(1)

General rule

Within such period after the end of a plan year as the Secretary may by regulations prescribe, the plan administrator (within the meaning of section 414(g)) of each plan to which the vesting standards of section 203 of part 2 of subtitle B of title I of the Employee Retirement Income Security Act of 1974 applies for such plan year shall file a registration statement with the Secretary.

(2)

The registration statement required by paragraph (1) shall set forth—

(A)

the name of the plan,

(B)

the name and address of the plan administrator,

(C)

the name and taxpayer identifying number of each participant in the plan—

(i)

who, during such plan year, separated from the service covered by the plan,

(ii)

who is entitled to a deferred vested benefit under the plan as of the end of such plan year, and

(iii)

with respect to whom retirement benefits were not paid under the plan during such plan year,

(D)

the nature, amount, and form of the deferred vested benefit to which such participant is entitled, and

(E)

such other information as the Secretary may require.

At the time he files the registration statement under this subsection, the plan administrator shall furnish evidence satisfactory to the Secretary that he has complied with the requirement contained in subsection (e).

(b)

Notification of change in status

Any plan administrator required to register under subsection (a) shall also notify the Secretary, at such time as may be prescribed by regulations, of—

(1)

any change in the name of the plan,

(2)

any change in the name or address of the plan administrator,

(3)

the termination of the plan, or

(4)

the merger or consolidation of the plan with any other plan or its division into two or more plans.

(c)

Voluntary reports

To the extent provided in regulations prescribed by the Secretary, the Secretary may receive from—

(1)

any plan to which subsection (a) applies, and

(2)

any other plan (including any governmental plan or church plan (within the meaning of section 414)),

January 1, 1974such information (including information relating to plan years beginning before ) as the plan administrator may wish to file with respect to the deferred vested benefit rights of any participant separated from the service covered by the plan during any plan year.

(d)

Transmission of information to Commissioner of Social Security

The Secretary shall transmit copies of any statements, notifications, reports, or other information obtained by him under this section to the Commissioner of Social Security.

(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 setting forth the information with respect to such participant required to be contained in such registration statement. Such statement shall also include a notice to the participant of any benefits which are forfeitable if the participant dies before a certain date.

(f)

Regulations

(1)

In general

The Secretary, after consultation with the Commissioner of Social Security, may prescribe such regulations as may be necessary to carry out the provisions of this section.

(2)

Plans to which more than one employer contributes

This section shall apply to any plan to which more than one employer is required to contribute only to the extent provided in regulations prescribed under this subsection.

(g)

403(b) multiple employer plans treated as one plan

In the case of annuity contracts to which this section applies and to which section 403(b) applies by reason of the plan under which such contracts are purchased meeting the requirements of paragraph (15) thereof, such plan shall be treated as a single plan for purposes of this section.

(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 the Employee Retirement Income Security Act of 1974.

Pub. L. 93–406, title II, § 1031(a)Sept. 2, 197488 Stat. 943 Pub. L. 94–455, title XIX, § 1906(b)(13)(A)Oct. 4, 197690 Stat. 1834 Pub. L. 98–369, div. BJuly 18, 198498 Stat. 1171 Pub. L. 98–397, title II, § 206Aug. 23, 198498 Stat. 1449 Pub. L. 99–514, title XV, § 1501(d)(1)(F)Oct. 22, 1986100 Stat. 2740 Pub. L. 103–296, title I, § 108(h)(5)Aug. 15, 1994108 Stat. 1487 Pub. L. 117–328, div. T, title I, § 106(b)Dec. 29, 2022136 Stat. 5287(Added , , ; amended , , ; . title VI, § 2663(j)(5)(D), , ; , , ; , , ; , , ; , , .)

Editorial Notes

References in Text

section 1053 of Title 29 section 1204 of Title 29Section 203 of part 2 of subtitle B of title I of the Employee Retirement Income Security Act of 1974, referred to in subsec. (a)(1), is classified to , Labor. Section 3004 of such Act, referred to in subsec. (g), is classified to .

Amendments

Pub. L. 117–3282022—Subsecs. (g), (h). added subsec. (g) and redesignated former subsec. (g) as (h).

Pub. L. 103–2961994—Subsecs. (d), (f)(1). substituted “Commissioner of Social Security” for “Secretary of Health and Human Services” in heading and text of subsec. (d) and in text of subsec. (f)(1).

Pub. L. 99–5141986—Subsec. (g). substituted “section 6652(d)” for “section 6652(e)”.

Pub. L. 98–3691984—Subsec. (d). substituted “Secretary of Health and Human Services” for “Secretary of Health, Education, and Welfare”.

Pub. L. 98–397Subsec. (e). inserted provision that such statement shall also include a notice to the participant of any benefits which are forfeitable if the participant dies before a certain date.

Pub. L. 98–369Subsec. (f). substituted “Secretary of Health and Human Services” for “Secretary of Health, Education, and Welfare”.

Pub. L. 94–4551976— struck out “or his delegate” after “Secretary” wherever appearing.

Statutory Notes and Related Subsidiaries

Effective Date of 2022 Amendment

Pub. L. 117–328Dec. 31, 2022section 106(h)(1) of Pub. L. 117–328 section 403 of this titleAmendment by applicable to plan years beginning after , see , set out as a note under .

Effective Date of 1994 Amendment

Pub. L. 103–296Mar. 31, 1995section 110(a) of Pub. L. 103–296 section 401 of Title 42Amendment by effective , see , set out as a note under , The Public Health and Welfare.

Effective Date of 1986 Amendment

Pub. L. 99–514Dec. 31, 1986section 1501(e) of Pub. L. 99–514 section 6721 of this titleAmendment by applicable to returns the due date for which (determined without regard to extensions) is after , see , set out as an Effective Date note under .

Effective Date of 1984 Amendments

Pub. L. 98–397Dec. 31, 1984Pub. L. 98–397 section 1001 of Title 29Amendment by applicable to plan years beginning after , except as otherwise provided, see sections 302 and 303 of , set out as a note under , Labor.

Pub. L. 98–369July 18, 1984section 2664(b) of Pub. L. 98–369 section 401 of Title 42Amendment by effective , but not to be construed as changing or affecting any right, liability, status or interpretation which existed (under the provisions of law involved) before that date, see , set out as a note under , The Public Health and Welfare.

Effective Date

Pub. L. 93–406, title X, § 1034Sept. 2, 197488 Stat. 948 Pub. L. 99–514, § 2Oct. 22, 1986100 Stat. 2095

Pub. L. 93–406 section 1320b–1 of Title 42Sept. 2, 1974“This part [part 3 (§§ 1031–1034) of subtitle A of title II of , enacting this section, sections 6058, 6059, 6690, and 6692 of this title and , The Public Health and Welfare, and amending sections 6033, 6047, and 6652 of this title] shall take effect upon the date of the enactment of this Act []; except that—

“(1)

section 1017 of Pub. L. 93–406 section 410 of this title the requirements of section 6059 of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] shall apply only with respect to plan years to which part I of this title applies. [For description of plan years to which part I applies, see , set out as an Effective Date; Transitional Rules note under ].

“(2)

December 31, 1975 the requirements of section 6057 of such Code shall apply only with respect to plan years beginning after ,

“(3)

Sept. 2, 1974 the requirements of section 6058(a) of such Code shall apply only with respect to plan years beginning after the date of the enactment of this Act [], and

“(4)

section 1320b–1 of Title 42January 1, 1978 the amendments made by section 1032 [enacting ] shall take effect on .”

, , , as amended by , , , provided that: