Title 26 — Internal Revenue CodeRelease 119-73not60
§6692 Failure to File Actuarial Report
Title 26 › Subtitle Subtitle F— Procedure and Administration › Chapter 68— ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES › Subchapter B— Assessable Penalties › Part I— GENERAL PROVISIONS › § 6692
Summary
Plan administrator (see 414(g)) of section 412 plans must pay $1,000 for late or missing 6059 reports, unless reasonable cause.
Full Legal Text
Title 26, §6692
Internal Revenue Code — Source: USLM XML via OLRC
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.
Legislative History
Notes & Related Subsidiaries
Statutory Notes and Related Subsidiaries
Effective Date
Section effective Sept. 2, 1974, see section 1034 of Pub. L. 93–406, set out as a note under section 6057 of this title.
Reference
Citations & Metadata
Citation
26 U.S.C. § 6692
Title 26 — Internal Revenue Code
Last Updated
Apr 5, 2026
Release point: 119-73not60