Title 26 — Internal Revenue CodeRelease 119-73not60
§6057 Annual Registration, Etc.
Title 26 › Subtitle Subtitle F— Procedure and Administration › Chapter 61— INFORMATION AND RETURNS › Subchapter A— Returns and Records › Part III— INFORMATION RETURNS › Subpart E— Registration of and Information Concerning Pension, Etc., Plans › § 6057
Summary
Plan administrators must file a registration with the Secretary within the time after a plan year ends that the Secretary sets by regulation. The registration must give the plan name and the administrator’s name and address. It must list each participant (name and tax ID) who left work that year, who is entitled to a deferred vested benefit at year‑end, and who did not get retirement payments that year. The registration must also say what the deferred vested benefit is (nature, amount, and form) and any other information the Secretary asks for. Administrators must also tell the Secretary, when the Secretary requires, about changes in the plan name or administrator, plan termination, mergers or splits. The Secretary can collect similar information from other plans under rules the Secretary makes, and must send copies of what is collected to the Commissioner of Social Security. Each listed participant must get an individual statement before the filing deadline showing their information and warning about any benefits that can be forfeited if they die before a certain date. The Secretary may make regulations after consulting the Commissioner. Multi‑employer plans, certain annuity contracts, penalty rules (sections 6652(d) and 6690), and coordination with the Department of Labor (ERISA section 3004) are handled as the law explains.
Full Legal Text
Title 26, §6057
Internal Revenue Code — Source: USLM XML via OLRC
(a)(1)Within such period after the end of a plan year as the Secretary may by regulations prescribe, the plan administrator (within the meaning of section 414(g)) of each plan to which the vesting standards of section 203 of part 2 of subtitle B of title I of the Employee Retirement Income Security Act of 1974 applies for such plan year shall file a registration statement with the Secretary.
(2)The registration statement required by paragraph (1) shall set forth—
(A)the name of the plan,
(B)the name and address of the plan administrator,
(C)the name and taxpayer identifying number of each participant in the plan—
(i)who, during such plan year, separated from the service covered by the plan,
(ii)who is entitled to a deferred vested benefit under the plan as of the end of such plan year, and
(iii)with respect to whom retirement benefits were not paid under the plan during such plan year,
(D)the nature, amount, and form of the deferred vested benefit to which such participant is entitled, and
(E)such other information as the Secretary may require.
(b)Any plan administrator required to register under subsection (a) shall also notify the Secretary, at such time as may be prescribed by regulations, of—
(1)any change in the name of the plan,
(2)any change in the name or address of the plan administrator,
(3)the termination of the plan, or
(4)the merger or consolidation of the plan with any other plan or its division into two or more plans.
(c)To the extent provided in regulations prescribed by the Secretary, the Secretary may receive from—
(1)any plan to which subsection (a) applies, and
(2)any other plan (including any governmental plan or church plan (within the meaning of section 414)),
(d)The Secretary shall transmit copies of any statements, notifications, reports, or other information obtained by him under this section to the Commissioner of Social Security.
(e)Each plan administrator required to file a registration statement under subsection (a) shall, before the expiration of the time prescribed for the filing of such registration statement, also furnish to each participant described in subsection (a)(2)(C) an individual statement setting forth the information with respect to such participant required to be contained in such registration statement. Such statement shall also include a notice to the participant of any benefits which are forfeitable if the participant dies before a certain date.
(f)(1)The Secretary, after consultation with the Commissioner of Social Security, may prescribe such regulations as may be necessary to carry out the provisions of this section.
(2)This section shall apply to any plan to which more than one employer is required to contribute only to the extent provided in regulations prescribed under this subsection.
(g)In the case of annuity contracts to which this section applies and to which section 403(b) applies by reason of the plan under which such contracts are purchased meeting the requirements of paragraph (15) thereof, such plan shall be treated as a single plan for purposes of this section.
(h)For provisions relating to penalties for failure to register or furnish statements required by this section, see section 6652(d) and section 6690. For coordination between Department of the Treasury and the Department of Labor with regard to administration of this section, see section 3004 of the Employee Retirement Income Security Act of 1974.
Legislative History
Notes & Related Subsidiaries
Editorial Notes
References in Text
section 203 of part 2 of subtitle B of title I of the Employee Retirement Income Security Act of 1974, referred to in subsec. (a)(1), is classified to section 1053 of Title 29, Labor. section 3004 of such Act, referred to in subsec. (g), is classified to section 1204 of Title 29.
Amendments
2022—Subsecs. (g), (h). Pub. L. 117–328 added subsec. (g) and redesignated former subsec. (g) as (h). 1994—Subsecs. (d), (f)(1). Pub. L. 103–296 substituted “Commissioner of Social Security” for “Secretary of Health and Human Services” in heading and text of subsec. (d) and in text of subsec. (f)(1). 1986—Subsec. (g). Pub. L. 99–514 substituted “section 6652(d)” for “section 6652(e)”. 1984—Subsec. (d). Pub. L. 98–369 substituted “Secretary of Health and Human Services” for “Secretary of Health, Education, and Welfare”. Subsec. (e). Pub. L. 98–397 inserted provision that such statement shall also include a notice to the participant of any benefits which are forfeitable if the participant dies before a certain date. Subsec. (f). Pub. L. 98–369 substituted “Secretary of Health and Human Services” for “Secretary of Health, Education, and Welfare”. 1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.
Statutory Notes and Related Subsidiaries
Effective Date
of 2022 AmendmentAmendment by Pub. L. 117–328 applicable to plan years beginning after Dec. 31, 2022, see section 106(h)(1) of Pub. L. 117–328, set out as a note under section 403 of this title.
Effective Date
of 1994 AmendmentAmendment by Pub. L. 103–296 effective Mar. 31, 1995, see section 110(a) of Pub. L. 103–296, set out as a note under section 401 of Title 42, The Public Health and Welfare.
Effective Date
of 1986 AmendmentAmendment by Pub. L. 99–514 applicable to returns the due date for which (determined without regard to extensions) is after Dec. 31, 1986, see section 1501(e) of Pub. L. 99–514, set out as an
Effective Date
note under section 6721 of this title.
Effective Date
of 1984
Amendments
Amendment by Pub. L. 98–397 applicable to plan years beginning after Dec. 31, 1984, except as otherwise provided, see section 302 and 303 of Pub. L. 98–397, set out as a note under section 1001 of Title 29, Labor. Amendment by Pub. L. 98–369 effective July 18, 1984, but not to be construed as changing or affecting any right, liability, status or interpretation which existed (under the provisions of law involved) before that date, see section 2664(b) of Pub. L. 98–369, set out as a note under section 401 of Title 42, The Public Health and Welfare.
Effective Date
Pub. L. 93–406, title X, § 1034, Sept. 2, 1974, 88 Stat. 948, as amended by Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095, provided that: “This part [part 3 (§§ 1031–1034) of subtitle A of title II of Pub. L. 93–406, enacting this section, section 6058, 6059, 6690, and 6692 of this title and section 1320b–1 of Title 42, The Public Health and Welfare, and amending section 6033, 6047, and 6652 of this title] shall take effect upon the date of the enactment of this Act [Sept. 2, 1974]; except that— “(1) the requirements of section 6059 of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] shall apply only with respect to plan years to which part I of this title applies. [For description of plan years to which part I applies, see section 1017 of Pub. L. 93–406, set out as an
Effective Date
Transitional Rules note under section 410 of this title]. “(2) the requirements of section 6057 of such Code shall apply only with respect to plan years beginning after December 31, 1975, “(3) the requirements of section 6058(a) of such Code shall apply only with respect to plan years beginning after the date of the enactment of this Act [Sept. 2, 1974], and “(4) the
Amendments
made by section 1032 [enacting section 1320b–1 of Title 42] shall take effect on January 1, 1978.”
Reference
Citations & Metadata
Citation
26 U.S.C. § 6057
Title 26 — Internal Revenue Code
Last Updated
Apr 5, 2026
Release point: 119-73not60