Internal Revenue Code (Title 26 U.S.C.)
26 U.S.C. § 6692
Failure to file actuarial report
Official textgovinfo.govlast amended
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)
- 6680 · [§6680. Repealed. Pub. L. 94–455, title XIX,…
- 6681 · [§6681. Repealed. Pub. L. 94–455, title XIX, §1904(b)(10)(D)(i),…
- 6682 · False information with respect to withholding
- 6683 · [§6683. Repealed. Pub. L. 109–135, title IV, §403(n)(3)(A), Dec.…
- 6684 · Assessable penalties with respect to liability for tax under…
- 6685 · Assessable penalty with respect to public inspection…
- 6686 · Failure to file returns or supply information by DISC or former…
- 6687 · [§6687. Repealed. Pub. L. 101–239, title VII, §7711(b)(1), Dec.…
- 6688 · Assessable penalties with respect to information required to be…
- 6689 · Failure to file notice of redetermination of foreign tax
- 6690 · Fraudulent statement or failure to furnish statement to plan…
- 6691 · [§6691. Reserved]
- 6692 · Failure to file actuarial report
- 6693 · Failure to provide reports on certain tax-favored accounts or…
- 6694 · Understatement of taxpayer's liability by tax return preparer
- 6695 · Other assessable penalties with respect to the preparation of…
- 6695A · Substantial and gross valuation misstatements attributable to…
- 6696 · Rules applicable with respect to sections 6694, 6695, and 6695A
- 6697 · [§6697. Repealed. Pub. L. 111–325, title V, §501(a), Dec. 22,…
- 6698 · Failure to file partnership return
- 6698A · [§6698A. Repealed. Pub. L. 96–223, title IV, §401(a), Apr. 2,…
- 6699 · Failure to file S corporation return
- 6700 · Promoting abusive tax shelters, etc.
- 6701 · Penalties for aiding and abetting understatement of tax liability
- 6702 · Frivolous tax submissions