General rule
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).
Actuarial report
Time and manner of filing
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.
Cross reference
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.
Pub. L. 93–406, title II, § 1033(a)88 Stat. 947Pub. L. 94–455, title XIX, § 1906(b)(13)(A)90 Stat. 1834Pub. L. 109–280, title I, § 114(f)120 Stat. 855Pub. L. 113–97, title II, § 202(c)(10)128 Stat. 1138Pub. L. 115–141, div. U, title IV, § 401(a)(265)132 Stat. 1197(Added , , ; amended , , ; , , ; , , ; , , .)
Editorial Notes
References in Text
section 1204 of Title 29Section 3004 of title III of the Employee Retirement Income Security Act of 1974, referred to in subsec. (d), is classified to , Labor.
Amendments
Pub. L. 115–1412018—Subsec. (b)(3)(B). substituted “that the requirements” for “the requirements” and “with,” for “with.”
Pub. L. 113–97, § 202(c)(10)(A)2014—Subsec. (b)(2). , substituted “430, the accumulated funding deficiency under section 433,” for “430,”.
Pub. L. 113–97, § 202(c)(10)(B)Subsec. (b)(3)(B). , substituted “430(h)(1), 431(c)(3), or 433(c)(3)” for “430(h)(1) or 431(c)(3)”.
Pub. L. 109–280, § 114(f)(1)2006—Subsec. (b)(2). , substituted “the minimum required contribution determined under section 430, or the accumulated funding deficiency determined under section 431,” for “the accumulated funding deficiency (as defined in section 412(a))”.
Pub. L. 109–280, § 114(f)(2)Subsec. (b)(3)(B). , added subpar. (B) and struck out former subpar. (B) which read as follows: “the requirements of section 412(c) (relating to reasonable actuarial assumptions) have been complied with,”.
Pub. L. 94–4551976— struck out “or his delegate” after “Secretary” wherever appearing.
Statutory Notes and Related Subsidiaries
Effective Date of 2014 Amendment
Pub. L. 113–97section 3 of Pub. L. 113–97section 401 of this titleAmendment by applicable to years beginning after , see , set out as a note under .
Effective Date of 2006 Amendment
Pub. L. 109–280section 114(g)(1) of Pub. L. 109–280Pub. L. 110–458section 401 of this titleAmendment by applicable to plan years beginning after 2007, see , as added by , set out as a note under .
Effective Date
Pub. L. 93–406section 1034(1) of Pub. L. 93–406section 6057 of this titlesection 1017 of Pub. L. 93–406section 410 of this titleRequirements of section applicable only with respect to plan years to which part I of subtitle A of title II of applies, see , set out as an note under . For a description of the plan years to which part 1 applies, see , set out as an Effective Date; Transitional Rules note under .
Pub. L. 109–280Applicability of Amendments by Subtitles A and B of Title I of
Pub. L. 109–280Pub. L. 109–280section 401 of this titleFor special rules on applicability of amendments by subtitles A (§§ 101–108) and B (§§ 111–116) of title I of to certain eligible cooperative plans, PBGC settlement plans, and eligible government contractor plans, see sections 104, 105, and 106 of , set out as notes under .
Consolidation of Actuarial Reports
Pub. L. 93–406, title X, § 1033(c)88 Stat. 948Pub. L. 99–514, § 2100 Stat. 2095