# 26 U.S.C. § 6058: Information required in connection with certain plans of deferred compensation Source: OLRC release point 119-134 . Cite pinpoints as 26 U.S.C. § 6058(a)(1). ## § 6058(a) In general Every employer who maintains a pension, annuity, stock bonus, profit-sharing, or other funded plan of deferred compensation described in part I of subchapter D of chapter 1, or the plan administrator (within the meaning of section 414(g)) of the plan, shall file an annual return stating such information as the Secretary may by regulations prescribe with respect to the qualification, financial conditions, and operations of the plan; except that, in the discretion of the Secretary, the employer may be relieved from stating in its return any information which is reported in other returns. ## § 6058(b) Actuarial statement in case of mergers, etc. Not less than 30 days before a merger, consolidation, or transfer of assets or liabilities of a plan described in subsection (a) to another plan, the plan administrator (within the meaning of section 414(g)) shall file an actuarial statement of valuation evidencing compliance with the requirements of section 401(a)(12). ## § 6058(c) Employer For purposes of this section, the term “employer” includes a person described in section 401(c)(4) and an individual who establishes an individual retirement plan. ## § 6058(d) Coordination with income tax returns, etc. An individual who establishes an individual retirement plan shall not be required to file a return under this section with respect to such plan for any taxable year for which there is— **§ 6058(d)(1)** no special IRP tax, and **§ 6058(d)(2)** no plan activity other than— **§ 6058(d)(2)(A)** the making of contributions (other than rollover contributions), and **§ 6058(d)(2)(B)** the making of distributions. ## § 6058(e) Special IRP tax defined For purposes of this section, the term “special IRP tax” means a tax imposed by— **§ 6058(e)(1)** section 4973, or **§ 6058(e)(2)** section 4974. ## § 6058(f) 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. ## § 6058(g) Cross references For provisions relating to penalties for failure to file a return required by this section, see section 6652(e). For coordination between the Department of the Treasury and the Department of Labor with respect to the information required under this section, see section 3004 of title III of the Employee Retirement Income Security Act of 1974. ## Regulations - [Treas. Reg. § 301.6058-1](/26/reg/301.6058-1.md): Information required in connection with certain plans of deferred compensation. (interprets § 6058) - [Treas. Reg. § 301.6058-2](/26/reg/301.6058-2.md): Required use of electronic form for filing requirements relating to information required in connection with certain plans of deferred compensation. (interprets § 6058) ## Forms named in the regulations - [Form 5500](https://www.irs.gov/pub/irs-pdf/f5500.pdf) - [Form 1040](https://www.irs.gov/pub/irs-pdf/f1040.pdf) - [Form 5329](https://www.irs.gov/pub/irs-pdf/f5329.pdf) - [Form 5500-EZ](https://www.irs.gov/pub/irs-pdf/f5500ez.pdf) ## Final rules - [88 FR 11754](https://www.federalregister.gov/documents/2023/02/23/2023-03710/electronic-filing-requirements-for-specified-returns-and-other-documents) (2023): Electronic-Filing Requirements for Specified Returns and Other Documents - [79 FR 58256](https://www.federalregister.gov/documents/2014/09/29/2014-23161/employee-retirement-benefit-plan-returns-required-on-magnetic-media) (2014): Employee Retirement Benefit Plan Returns Required on Magnetic Media ## Leading cases - [Stephenson v. Brady, 927 F.2d 596 (4th Cir. 1991)](https://www.courtlistener.com/opinion/556865/stephenson-v-brady/) ## Connections Cites: § 401 Qualified pension, profit-sharing, and stock bonus plans; § 403 Taxation of employee annuities; § 414 Definitions and special rules; § 4973 Tax on excess contributions to certain tax-favored accounts and annuities; § 4974 Excise tax on certain accumulations in qualified retirement plans; § 6652 Failure to file certain information returns, registration statements, etc. Cited by: § 6011 General requirement of return, statement, or list; § 6033 Returns by exempt organizations; § 6433 Saver’s Match; § 6652 Failure to file certain information returns, registration statements, etc. ## Amendments - 1974-09-02: [Pub. L. 93-406](/26/act/93-406.md), 88 Stat. 945 - 1976-10-04: [Pub. L. 94-455](/26/act/94-455.md), 90 Stat. 1834 - 1978-11-06: [Pub. L. 95-600](/26/act/95-600.md), 92 Stat. 2809 - 1984-07-18: [Pub. L. 98-369](/26/act/98-369.md), 98 Stat. 852 - 1986-10-22: [Pub. L. 99-514](/26/act/99-514.md), 100 Stat. 2740 - 2018-03-23: [Pub. L. 115-141](/26/act/115-141.md), 132 Stat. 1197 - 2022-12-29: [Pub. L. 117-328](/26/act/117-328.md), 136 Stat. 5287