Par. 2. Section 1.6081-11 is amended by: 1. Revising paragraph (a). 2. Adding paragraph (b)(3). 3. Revising the paragraph heading of paragraph (d) and adding paragraph (d)(2). 4. Revising the paragraph heading of paragraph (e) and adding paragraph (e)(2). The revisions and additions read as follows:
(a) In general. An administrator or sponsor of an employee benefit plan required to file a return under the provisions of subpart E of part III of chapter 61 or the regulations under that chapter on Form 5500 (series), “Annual Return/Report of Employee Benefit Plan” or Form 8955-SSA, “Annual Registration Statement Identifying Separated Participants with Deferred Vested Benefits,” will be allowed an automatic extension of time to file the return until the 15th day of the third month following the date prescribed for filing the return if the administrator or sponsor files an application under this section in accordance with paragraph (b) of this section.
(b) * * *
(3) A signature is not required for an automatic extension of time to file Form 5500 (series) and Form 8955-SSA.
* * * * *
(d) Penalties —(1) Form 5500. * * *
(2) Form 8955-SSA. See section 6652 for penalties for failure to file a timely and complete Form 8955-SSA.
(e) Effective/Applicability dates —(1) Form 5500. * * *
(2) Form 8955-SSA. This section is applicable for applications for an automatic extension of time to file Form 8955-SSA filed after June 21, 2012.