26 U.S.C. § 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.
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Nearby sections (25 sections)
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- 6691 · Reserved
- 6692 · Failure to file actuarial report
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- 6694 · Understatement of taxpayer’s liability by tax return preparer
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- 6699 · Failure to file S corporation return
- 6700 · Promoting abusive tax shelters, etc.
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