# Prop. Treas. Reg. § 301.6057-2: Employee retirement benefit plans; notification of change in plan status.

Proposed regulation, not in force. REG-153627-08, 77 FR 37352, published 2012-06-21 <https://www.federalregister.gov/documents/2012/06/21/2012-15068/reporting-and-notice-requirements-for-deferred-vested-benefits-under-section-6057>. Interprets 26 U.S.C. § 6057.

Par. 6. Section 301.6057-2 is amended by revising paragraph (c) as follows:

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(c) Penalty. For amounts imposed in the case of failure to file a notification of a change in plan status required by section 6057(b) and this section, see section 6652(d)(2).

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