Title 26, Internal Revenue CodeRelease 119-73
§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
The administrator of a defined benefit pension plan that is subject to the funding rules must file a required actuarial report. Missing the deadline or filing it the wrong way brings a penalty of $1,000 for each failure, unless the administrator shows the failure was due to 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 6, 2026
Release point: 119-73