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26 U.S.C. · Internal Revenue Code
26 U.S.C. § 6692

Failure to file actuarial report

Ch. 68 — ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES
Title 26 U.S.C. ● ACTIVE Primary Source Ch. 68
Statutory Text

26 U.S.C. § 6692 — Failure to file actuarial report

U.S.C. Title 26 - INTERNAL REVENUE CODE 26 U.S.C. United States Code, 2023 Edition Title 26 - INTERNAL REVENUE CODE Subtitle F - Procedure and Administration CHAPTER 68 - ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES Subchapter B - Assessable Penalties PART I - GENERAL PROVISIONS Sec. 6692 - Failure to file actuarial report From the U.S. Government Publishing Office, www.gpo.gov

§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.)

Statutory Notes and Related Subsidiaries

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.

Source: uscode.house.gov — public domain Official Source ↗
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26 U.S.C. § 6692
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The statutory text of 26 U.S.C. § 6692 is reproduced from the official United States Code as published by the Office of the Law Revision Counsel of the U.S. House of Representatives (uscode.house.gov).
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← 26 U.S.C. § 6691 26 U.S.C. § 6693 →
Ch. 68 — ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES
26 U.S.C. § 665126 U.S.C. § 665226 U.S.C. § 665326 U.S.C. § 665426 U.S.C. § 665526 U.S.C. § 665626 U.S.C. § 665726 U.S.C. § 665826 U.S.C. § 665926 U.S.C. § 666226 U.S.C. § 6662A26 U.S.C. § 666326 U.S.C. § 666426 U.S.C. § 666526 U.S.C. § 667126 U.S.C. § 667226 U.S.C. § 667326 U.S.C. § 667426 U.S.C. § 667526 U.S.C. § 667626 U.S.C. § 667726 U.S.C. § 667826 U.S.C. § 667926 U.S.C. § 668026 U.S.C. § 668126 U.S.C. § 668226 U.S.C. § 668326 U.S.C. § 668426 U.S.C. § 668526 U.S.C. § 6686
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