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Code · U.S. Code · Title 26 - INTERNAL REVENUE CODE · CHAPTER 68— ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES · Subchapter B— Assessable Penalties · § 6692

§ 6692. Failure to file actuarial report

105 words·~1 min read·/usc/title-26/section-6692

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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.)
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  • Pub. L. 93–406, title II, § 1033(b)
  • 88 Stat. 948
  • section 1034 of Pub. L. 93–406
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§ 6692
Failure to file actuarial report
Stat.×1
Pub. L.Pub. L. 93–406, title II, § 1033(b)
Stat.88 Stat. 948
Pub. L.section 1034 of Pub. L. 93–406
Cites 4Cited by 1 across 1 source
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