§ 6692 Failure to file actuarial report

OLRC 119-134 · eCFR 2026-10-19 · 1 regs

Enacted 1974 · Pub. L. 93-406 Amended · 0 Acts

1974
Connections Cited by 0 · Cites 3

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.