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TREASURY REGULATIONS


Index  » Subchapter F  » Reg. 301.6057-2

Reg. 301.6057-2
Employee retirement benefit plans; notification of change in plan status

January 15, 2021


§ 301.6057-1 « Browse » § 301.6057-3

See related I.R.C. 6057

Treas. Reg. § 301.6057-2.  Employee retirement benefit plans; notification of change in plan status

(a) Change in plan status. The plan administrator (within the meaning of section 414(g)) of an employee retirement benefit plan defined in § 301.6057-1(a)(3) (including a plan to which more than one employer contributes, as described in § 301.6057-1(b)(1)) must notify the Internal Revenue Service of the following changes in plan status -

(1) A change in the name of the plan.

(2) A 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 another plan or the division of the plan into two or more plans.

(b) Notification. A notification of a change in status described in paragraph (a) of this section, must be filed on the Annual Return/Report of Employee Benefit Plan (form 5500 series) for the plan year in which the change in status occurred. The notification must be filed at the time and place and in the manner prescribed in the form and any accompanying instructions.

(c) Penalty. For amounts imposed in the case of failure to file a notification of a change in plan status required by section 6057(b) and this section, see section 6652(e)(2).

(d) Effective date. This section is effective for changes in plan status occurring within plan years beginning after December 31, 1975.


[T.D. 7561, 43 FR 38006, Aug. 25, 1978]
 

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